El Centro de Idiomas de la Università Internazionale di Milano (UNIM) - Nota del instructor

By Soler, Edi

En julio del 2024, Carolina Rossi, la directora del recién creado Centro de Idiomas de la Università Internazionale di Milano (UNIM), debía preparar un informe para el Consejo de Administración de la universidad que incluyera un análisis exhaustivo del desempeño de su división, así como medidas estratégicas para mejorar su rentabilidad. Transcurridos dos años desde su creación, la división aún no había conseguido ser rentable y existía el riesgo de que el Consejo tomara la decisión de cerrarla. Rossi tenía que llevar a cabo un análisis detallado y un estudio de sensibilidad que explorara diversas estrategias de precios y marketing. Su objetivo era convencer a este órgano del potencial de la división para asegurar su continuidad.

Collection: IESE (España)

Ref: CT-41

Format: PDF

Number of pages: 13

Publication Date: Feb 5, 2025

Language: Spanish, English

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Description

Year: 2024

Geographic Setting: Italia

Industry Setting: Enseñanza y cultura

Learning Objective

El objetivo principal del caso es, por un lado, aprender a elaborar un buen informe acerca del desempeño de una división, con datos cuantitativos y análisis de costes, y sugerir medidas para mejorar su rentabilidad; y, por otro, descubrir o repasar herramientas sencillas (naturaleza de los costes, margen de contribución, asignación de costes, costes relevantes, punto de equilibrio, etc.), para llevar a cabo dicho análisis de forma adecuada. Este caso puede utilizarse en cualquier curso de contabilidad de costes y/o análisis de decisiones (principalmente, de tipo cuantitativo), en especial durante las primeras sesiones.

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