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Fórmulas de contratación en la economía <i>gig</i>
Cappelli, PeterArticle ART-2920Innovation and Change, Leadership and People ManagementEl auge del trabajo alternativo en Estados Unidos coincide con un fenómeno creciente en Europa y el resto del mundo: el modelo de empleo a tiempo completo está dando paso a nuevas formas de trabajo temporales, no convencionales o contingentes. ¿Cómo pueden aclararse las empresas en un contexto que evoluciona tan rápido? El autor propone una nueva taxonomía de fórmulas de contratación basada en quién mantiene el control directivo, la naturaleza de...Starting at €8.20
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Staying Ahead in the New Employment Context
Cappelli, PeterArticle ART-2920-EInnovation and Change, Leadership and People ManagementThe rise of alternative work arrangements in the United States is consistent with a growing phenomenon happening in Europe and elsewhere: the conventional full-time employment model is giving way to emerging forms of temporary, nonstandard or contingent work. How can companies make sense of it all? The author proposes a new taxonomy for understanding employment in the new economy. His classification is predicated on who maintains directive contro...Starting at €8.20
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Costes: conceptos y definiciones
Ballarín Fredes, Eduardo; Pereira, Fernando; Rosanas, Josep Maria; Vázquez- Dodero, Juan CarlosTechnical Note CN-188Accounting and ControlA partir del concepto de coste se establecen las diferencias entre costes históricos y futuros, costes directos y comunes (o indirectos), y costes fijos y variables. También se clarifican los conceptos de coste unitario, coste total y coste completo.Starting at €8.20
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Estándares y desviaciones
Rosanas, Josep MariaTechnical Note CN-95Accounting and ControlStarting at €8.20
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Pigsa (B)
García, David; Segarra, José Antonio; Fernández, AlbertCase M-1243Knowledge and CommunicationEl caso (B) plantea la reunión que en la sede central de Pigsa tienen, por un lado, los representantes de la sociedad y, por el otro, los Bancos y Entidades Financieras que conforman la lista de acreedores de Pigsa. La reunión tiene por objetivo sentar las bases de la firma de un Convenio o en su defecto adaptar la decisión de liquidar los activos de la compañía.Starting at €5.74
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Micoderm: Prevention and treatment of diaper's dermatitis
Fernández, Albert; Palencia, LuisCase ASN-49-EDecision AnalysisA pharmaceutical company, LIDERM, has to decide the status of one of its more traditional products, Micoderm. Micoderm is currently among the medicines heavily subsidized by the Spanish health system, which ensures the product an important volume. On the other hand, the price the company can charge the end consumer is quite low, to the point that due to lack of price revision, it is currently loosing money. The company has to decide whether to wi...Starting at €8.20
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Morgan Components
Palencia, Luis; Fernández, AlbertCase C-730-EAccounting and ControlA product manager of a large automobile supplier has to decide whether to reduce by 25% the price of a component for a large automobile manufacturer. Production has not started yet, but substantial resources have been put into place. On the other hand, the customer is key to the company's strategy. Lastly, the information system does not clearly measure the economic impact of the decision. Will Morgan Components be better off accepting the contra...Starting at €8.20
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Cost Structures and Definitions
Rosanas, Josep MariaTechnical Note CN-147-EAccounting and ControlElementary note as an introduction to cost accounting. Cost accounting in merchandising firms, manufacturing firms and service firms. Cost definitions: direct versus indirect, fixed versus variables full costs and full production costs.Starting at €8.20
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Relevant Costs for Decision Making (I): Basic Concepts
Rosanas, Josep MariaTechnical Note CN-155-EAccounting and ControlThis note introduces the basic concepts of relevant costs for decision-making. After briefly examining the decision-making process, differential cost, differential revenues, differential profit and opportunity cost of alternatives of action are defined, and operational rules to chose between them are given. The note ends with the analysis of the break - even point, both for one and more than one product.Starting at €8.20
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Sistemas de control en las organizaciones
Rosanas, Josep MariaTechnical Note CN-167Accounting and ControlNota introductoria a los sistemas de control, vistos desde el punto de vista de un proceso que comprende: establecimiento de objetivos, ejecución, medición de los resultados, análisis de interpretación de los mismos y acción de control. Se introducen, además las nociones básicas de centros de responsabilidad y de estructura del sistema de control, terminando con una breve referencia a las herramientas básicas del proceso de control, que son la co...Starting at €8.20