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Aceites y vinos con denominación de origen (Portuguese Version, Brazil)
Fernández, Albert; Villaescusa, NuriaCase C-764-PBAccounting and ControlThe case relates how a cooperative dedicated to producing and selling olive oil and wine decides to set up a new company dedicated to making organic products. After explaining the main events that occurred in the 2017-18 period, the accountant must record the transactions in the general ledger and prepare the financial statements (balance sheet, income statement and statement of cash flows).Starting at €8.20
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Prodesdir (B) (Portuguese Version, Portugal)
Rosanas, Josep MariaCase C-685-PPAccounting and ControlThis case is about a situation that follows that of the Prodesdir A case study. Demand has grown considerably and may reach production capacity. Students are asked how they will manage this situation and whether it is logical from an accounting perspective to distribute the fixed costs according to the actual production volume. As in the previous case study, the use of a spreadsheet is recommended for case preparation and presentation.Starting at €5.74
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Claves para hacer grande una pequeña empresa
Fernández, Albert; Kuemmerle, Walter; Miller, Danny; Le Breton-Miller, IsabelleDossier DOS-25Accounting and Control, Entrepreneurship, Strategy¿Cuáles son los grandes retos y el verdadero potencial de las empresas que sustentan la economía mundial?Starting at €15.00
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IESE ON. Lead yourself to lead
Ginebra, Gabriel; Reiche, Sebastian; Neeley, Tsedal; Rosanas, Josep Maria; Andreu i Civit, Rafael; Evangelia Demerouti; Clark, Dorie; IESE InsightDossier DOS-43-ELeadership and People ManagementWhat does it mean to be a good leader? Why should you want to be one, and what point are you at in your journey? Where, ultimately, do you want to go?
Leadership isn't a clearly marked path. It begins with you, with your knowledge of yourself and your ability to reflect on the world around you.
With this collection of articles, we provide the information you need to understand the kind of leader you are today, and the one you co...Starting at €15.00
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Prodesdir (B)
Rosanas, Josep MariaCase C-685-EAccounting and ControlThis case is about a situation that follows that of the Prodesdir A case study. Demand has grown considerably and may reach production capacity. Students are asked how they will manage this situation and whether it is logical from an accounting perspective to distribute the fixed costs according to the actual production volume. As in the previous case study, the use of a spreadsheet is recommended for case preparation and presentation.Starting at €5.74
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Prodesdir (C)
Rosanas, Josep MariaCase C-686-EAccounting and ControlThis case is a continuation of the previous two. It asks the students to think of how they can manage a situation where the increase in demand has made the company reach its capacity limit in at least two aspects: qualified labor and machinery. This case can be used to introduce basic concepts of linear planning. As in the two case studies above, the use of a spreadsheet is recommended.Starting at €5.74
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Chemblog A.G. (A)
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaCase C-761-EAccounting and Control, FinanceQuimic is the Spanish subsidiary of the American company Chemblog, with its European headquarters in Germany. At the beginning of the nineties, the directors of Chemblog wanted to enter the Spanish market. The best way they found to do this was to acquire a lot and set up their own production plant. At Quimic they wanted to develop a new product and wanted to invest to achieve it. The case addresses this investment compared to the cost of manufac...Starting at €8.20
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Chemblog, A.G. (A y B) - Nota del instructor
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaTeaching Note CT-24Accounting and ControlEsta nota del instructor permite estudiar el caso Chemblog A en una sola sesión o bien combinarlo con el caso B y, por tanto, analizar ambos en una misma sesión. La idea es abordar los conceptos de congruencia de objetivos, los sistemas de control y la descentralización entre las filiales de una empresa y la empresa en su conjunto.Starting at €0.00
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Prodesdir (B)
Rosanas, Josep MariaCase C-685Accounting and ControlEl caso presenta una situación posterior a la del (A), cuando la demanda ha aumentado sustancialmente y puede llegarse al límite de la capacidad de rpoducción. Se plantea cómo manejarse con ello, y si, desde el punto de vista contable, tiene lógica repartir los costes fijos de acuerdo con el volumen de producción real. Igual que el caso que le precede, se recomienda la utilización de una hoja de cálculo para preparar y enseñar el caso.Starting at €5.74
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Chemblog A.G. (C)
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaCase C-763Accounting and ControlFinalmente, Chemblog optó por no realizar la inversión que propuesto Quimic, su filial en España (véanse los casos A y B). Esta se vio obligada a acatar la resolución de la central alemana y se convirtió, por tanto, en la distribuidora del Chem?1. La decisión se comunicó a través de un e-mail que envió Kressing, en el que trasmitía la satisfacción del grupo por la iniciativa y por la excelente gestión de la subsidiaria española. La única cuestió...Starting at €5.74