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Variable Costing
Rosanas, Josep MariaTechnical Note CN-98-EAccounting and ControlStarting at €8.20
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COSESA - Nota del instructor
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaTeaching Note CT-27Accounting and Control, Leadership and People Managementn esta nota del instructor se guía al profesor sobre una posible sesión para abordar el documento C-767, "COSESA", que tiene diferentes vertientes. En primer lugar, está la cuestión de la eficacia frente a la compatibilidad organizacional por parte de Rosendo; en segundo lugar, están la integración de las tres antiguas empresas -que hasta ahora se ha hecho solo en parte (aunque este es un problema del que no sabemos mucho, ya que el caso nos cuen...Starting at €0.00
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COSESA
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaCase C-767Accounting and Control, Leadership and People ManagementCOSESA forma parte de un grupo de empresas en el que ha habido un relevo familiar. Por tanto, la segunda generación es la que actualmente dirige la empresa. El problema que surge es cómo integrar dos sistemas de valores y dirección. El nuevo director de ventas, aunque genera muy buenos resultados, tiene muy mala relación con el resto de la organización. Se trata de ver qué soluciones existen y de analizar qué consecuencias tendría cada una....Starting at €8.20
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SEUR: Digitalizing Express Shipping
Foncillas, Pablo; González, JorgeCase M-1309-EInformation Technologies, Marketing, StrategyThe heads of marketing at SEUR (Servicio Urgente de Transportes; "Urgent Shipping Service" in English) were ready to present in the meeting room the results of the first six months since the relaunch of the company's new website. They had recently opted for promoting a website with a clear transactional focus. The meeting had been called to examine some aspects of the new site's performance, such as how sales were evolving with respect to target...Starting at €8.20
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ArteOliva
González, Jorge; Segarra, José AntonioCase M-1132-EMarketingArteOliva has launched a new extra virgin olive oil, packaged in cartons. After the product has been on the market for a few months, management decides to launch a TV advertising campaign to make consumers more aware of its benefits.Starting at €8.20
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Omicron- Exercise
Rosanas, Josep MariaExercise CE-18-EAccounting and ControlOmicron is an exercise in trasfer pricing intended to show how, when the two divisions are working below capacity, the only transfer price that induces goal congruence is the variable cost. Also, to contrast this result with the reasons (in terms of long-run opportunity costs) for including an allocation of fixed costs in the transfer price.Starting at €8.20
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Transit, Inc.- Exercise
Rosanas, Josep MariaExercise CE-17-EAccounting and ControlExercise on transfer pricing, where the two divisions involved have an opportunity cost of manufacturing alternative products. The exercise is intended to illustrate how a transfer pricing system can be a helpfuldevice for decentralized decision-making, providing incentives for making decisions that are in the best interest of tne company as a whole.Starting at €8.20
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Químicas Benet, S.A.
Rosanas, Josep MariaCase C-585Accounting and ControlEjercicios de sistema de coste por proceso y costes estandar. Análisis de desviaciones. (Also available in English).Starting at €8.20
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