IESE (España)
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Risk Oversight: What Every Director Should Know
Ormazabal, GaizkaArticle ART-2818-EAccounting and Control, Corporate Governance, StrategyThe public and political perception that excessive risk-taking was to blame for the global financial crisis has led to a number of legislative and regulatory actions concerning the role of the board in risk oversight. This article discusses the main factors driving the pressure on boards to oversee corporate risk and the potential consequences of this emphasis on risk oversight. The author describes how companies are responding to the higher dema...Starting at €8.20
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Variance Analysis
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-226-EAccounting and ControlIn this technical note we explain how to analyze deviations from a budget. We call this procedure variance analysis. The purpose of this analysis is to better understand the sources of variation between the budget and the actual performance of a company. To illustrate the methodology, we use an example of a company in the textile industry. In the second part of the technical note, we explain how to conduct a variance analysis when there is a vari...Starting at €8.20
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An Overview of Service Design
Munoz-Seca, Beatriz; Arenas, RocioTechnical Note PN-478-EService and Operations ManagementThe purpose of this note is to review service design and new service development literature. In order to provide a comprehensive outlook on the subject, the note starts by reviewing the main concepts of product development and their applicability to service design. It then proceeds to describe the main ideas regarding service design and their linkage to the world of operations.Starting at €8.20
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The Service Activity Sequence in Healthcare
Munoz-Seca, Beatriz; Arenas, RocioTechnical Note PN-485-EService and Operations ManagementImprovement in service operations is a key element in Health Care. Starting from the frame of reference provided by the Service Activity Sequence (SAS)[ [Muñoz-Seca, 2011], this note presents experiences on SAS activities. This note provides a brief summary of SAS and expands on examples on how health care providers are dealing with some of the SAS activities.Starting at €8.20
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El Instituto Nacional de las Artes Escénicas y de la Música, INAEM
Munoz-Seca, Beatriz; Riverola, JosepCase P-1129Innovation and Change, Service and Operations ManagementEl caso expone los retos de Miguel Ángel Recio, director general del INAEM (Instituto Nacional de las Artes Escénicas y de la Música) para lograr que la institución se guíe por operaciones del siglo XXI. El INAEM es una institución pública con 14 unidades diferentes, que van desde el Teatro de la Zarzuela (TZ) hasta la Orquesta y Coro Nacionales de España (OCNE). El caso se desarrolla principalmente mediante una conversación entre Miguel Ángel y ...Starting at €8.20
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AVE: ¿sostenibilidad en el servicio o reinventarse
Munoz-Seca, BeatrizCase P-1168Service and Operations ManagementEl caso narra las actuaciones llevadas a cabo por la Unidad de Negocio (UN) de la Alta Velocidad de Renfe desde su creación hasta la consecución del Premio Europeo para la Calidad. La UN afronta ahora nuevos retos en un marco desregularizado y con la ampliación de sus servicios. Este caso está basado en el caso "AVE y la búsqueda de la excelencia en el servicio" de la misma autora (P-1017).Starting at €8.20
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Precios de transferencia
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-227Accounting and ControlEn las empresas multidivisionales, es frecuente la transferencia de productos entre sus divisiones. Por ejemplo, algunas divisiones están especializadas en la fabricación de productos intermedios, que después se transfieren a otras divisiones especializadas en productos terminados. El precio que la división de fabricación cobra a otras divisiones por los productos intermedios se denomina "precio de transferencia". Aunque pueda parecer que las tra...Starting at €8.20
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Say on Pay at Citigroup
Ormazabal, Gaizka; Kadach, IgorCase C-795-EAccounting and Control, Corporate Governance, FinanceThis case examines the failed Advisory Vote on Executive Compensation (Say on Pay) for Citigroup and Vikram Pandit in April 2012. The general objective of the case is to help students understand executive compensation packages. As specific objectives, the case is intended to help students: i) Understand the components of executive compensation packages ii) Estimate the economic value of executive compensation packages iii) ...Starting at €8.20
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The British Parbaked Bread Ltd.
Ormazabal, Gaizka; Soler, EdiCase C-782-EAccounting and ControlFounded in 2010 by its current CEO, Alisha Balasubramanian, The British Parbaked Bread Ltd. (BPB) manufactured parbaked bread in the United Kingdom. Since the start of its operations, BPB had experienced spectacular growth. In the fiscal year 2013 the firm's sales were £13 million. Prompted by the company's rapid growth, Alisha and Li Yan Chen - the firm's CFO - had decided to implement a new information system to measure BPB's performance on a m...Starting at €8.20
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Textiles del Hogar S.L.
Vázquez- Dodero, Juan Carlos; Ormazabal, GaizkaCase ASN-40Business Ethics and Corporate Social ResponsibilityTextiles del Hogar, S.L. es una empresa catalana con más de medio siglo de historia que pasó de ser un negocio muy rentable a despertar serias dudas sobre su viabilidad, como consecuencia del declive del sector textil en el ámbito europeo. A ello se suma que, hasta la entrada de los Quesada, la empresa había sido gestionada de forma deficiente. Al hacerse cargo de la compañía, Ramón y Jorge Quesada intentan, sin éxito, encontrar una solución defi...Starting at €8.20