IESE (España)
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Una cuestión de principios
Rosanas Martí, Josep MariaArticle ART-1599Accounting and Control, Business Ethics and Corporate Social ResponsibilityLa pérdida de la confianza, tanto entre las personas como entre éstas y las empresas e instituciones, es una de las causas de la crisis actual. El autor considera que el secreto para salir de la crisis es recuperar la confianza y, por tanto, comprender sus fundamentos. Según su análisis, la confianza es un bien que tiene un valor real, práctico, económico, que aumenta la eficiencia del sistema y posibilita la creación de otros bienes y valores. F...Starting at €8.20
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Manifiesto por una gestión empresarial más humana
Andreu Civit, Rafael; Rosanas Martí, Josep MariaArticle ART-2127Business Ethics and Corporate Social Responsibility, StrategyLa credibilidad de la empresa como institución está en mínimos históricos. La mayoría de las medidas prescritas no hacen sino pasar de puntillas por los problemas. Lo que se necesita realmente es una vuelta radical a los fundamentos de la dirección de empresas y de nuestros modelos económicos actuales. En este artículo los autores repasan las teorías y prácticas que nos han llevado hasta aquí y proponen siete pilares para avanzar hacia una gestió...Starting at €8.20
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Writing a Manifesto for Better Management
Andreu Civit, Rafael; Rosanas Martí, Josep MariaArticle ART-2127-EBusiness Ethics and Corporate Social Responsibility, StrategyThe litany of institutional, market and leadership failures that precipitated one of the worst economic crises in modern history is staggering. Yet efforts by policy makers and business leaders to improve matters have so far fallen short of whats truly needed, and do little but tinker at the very edges of the economic system. This article makes seven key recommendations to move us toward a more humanistic model of management, placing human value...Starting at €8.20
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Baby Dolls. Fabricar en China
Martínez Abascal, Eduardo; Aguirreamalloa Arizaga, Javier; Rosique M.Case F-870FinanceFabricante de muñecas. Ventas muy estacionales concentradas entre octubre y diciembre. Plantea mover su producción a China. Hay que analizar las consecuencias de esta decisión en la cuenta de PyG y balances y también en el resto de la organización: ventas, estrategia, producción, finanzas, personas, etc.Starting at €8.20
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Baby Dolls. Move to China (French Version)
Martínez Abascal, Eduardo; Aguirreamalloa Arizaga, Javier; Rosique M.Case F-870-FRFinanceA doll manufacturer, with strong seasonal sales concentrated between October and December, is considering moving its production to China. The consequences of this decision for the P&L account and balance sheets, as well as for the rest of the organization - sales, strategy, production, finance, staff, etc. - need to be analyzed.Starting at €8.20
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Indicators: Helpers or Hindrances?
Ibáñez, Raúl A.; Rosanas Martí, Josep MariaArticle ART-1790-EAccounting and Control"If you can't measure it, you can't manage it." Many companies have turned this axiom into a dogma and forsaken the principles that should underlie good management planning and control systems. Using a company case study, the authors offer insights into who should get involved and they propose a four-stage process for how to go about "selecting," "designing," "measuring, implementing and deploying" and finally, "using" a system of indicators. The...Starting at €8.20
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Relevant Costs for Decision Making (II): Product Decisions at Under Capacity (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaTechnical Note CN-143-PBAccounting and ControlThis is the second of a three-note series (CN-155-E, CN-143-E and CN-144-E). This note deals with the use of cost accounting data for decision making purposes. After classifying business decisions between investment and operating decisions, and the latter between pricing and production decisions, the note studies production decisions in situations where the firm is working below production capacity. The special order problem, dropping and adding ...Starting at €8.20
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Objetivo: reconstruir la confianza
Arrunada, Benito; Cardona Soriano, Pablo; Castaldo, Sandro; Rosanas Martí, Josep Maria; Wilkinson, HelenDossier DOS-3Business Ethics and Corporate Social Responsibility, Economics, Leadership and People Management, MarketingNecesitamos recuperar la confianza dentro y fuera de la empresa. Éstas son algunas de las claves para lograrlo.Starting at €15.00
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Budget Process (Portuguese Version, Brazil)
Grandes Carci, Mª Jesús; Rosanas Martí, Josep MariaTechnical Note CN-163-PBAccounting and ControlThe note includes the fundamental concepts related to the budget process. It explains the concept of budget and the objectives that can be pursued with its preparation, making special mention of possible conflicts that may arise between them. Various types of budgets and the different stages for their preparation are also detailed.Starting at €8.20
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Baby Dolls. Move to China (Portuguese Version, Brazil)
Martínez Abascal, Eduardo; Aguirreamalloa Arizaga, Javier; Rosique M.Case F-870-PBFinanceA doll manufacturer, with strong seasonal sales concentrated between October and December, is considering moving its production to China. The consequences of this decision for the P&L account and balance sheets, as well as for the rest of the organization - sales, strategy, production, finance, staff, etc. - need to be analyzed.Starting at €8.20