IESE (España)
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DASA
Rosanas, Josep MariaCase C-648-EAccounting and ControlThe case is intenden to illustrate the use of flexible budgets in manufacturing settings, for overhead control and performance evaluation purposes. A simple situation in a cost center is presented, and an explanation of cost behavior is provided, where different overhead items may vary with different variables. Possible interaction betweendirect labor inefficiencies and different overheads (indirect labor, energy use, scrap, and so on) should be ...Starting at €8.20
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Format, S.A.
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaCase C-760-EAccounting and Control, Business Ethics and Corporate Social Responsibility, Decision AnalysisThis case study involves a commercial bank, Invest & Right, and an executive training company, Format, that is part of the bank's group of companies. In one situation, the bank sends Format an order for an executive training course. When the bank's training department director receives Format's quote, he says they will opt for an outside vendor. This decision triggers a conflict between the human resources manager and Format's CEO. The document ...Starting at €8.20
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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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COSESA
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaCase C-767-EAccounting and Control, Leadership and People ManagementCOSESA is part of a group of companies in which there has been a family relay. The group is currently headed by the second generation. The problem that arises is how to integrate two sets of values and management systems. The new sales director generates very good results but has a very bad relationship with the rest of the organization. The challenge is to see what possible solutions there are and analyze the consequences of each.Starting at €8.20
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Prodesdir (A)
Rosanas, Josep MariaCase C-684-EAccounting and ControlThis is the first in a series of three cases (Prodesdir A, B and C) that teach the fundamental concepts of cost accounting. The company Prodesdir has three products and is working below its capacity. One of its three products is unprofitable, according to the complete cost analysis. Students are asked to think of possible measures to be taken and do exercises such as calculating the break-even point, preparing the profit and loss account, etc.Starting at €8.20