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Le Grand Hôtel de Leysin (GHL) (Portuguese Version, Brazil)
Soler, Edi; Ormazabal, GaizkaCase C-805-PBAccounting and ControlIn Le Grand Hôtel de Leysin (GHL), the participant plays the role of the hotel's general manager, Sofie Keller, who must make several decisions to improve the profitability of the business. The main ones are: to decide whether to keep or stop offering the conference service, and to analyze how to react to the steep discount on the room price offered by a competitor with similar characteristics. Both decisions are framed in a context of crisis cau...Starting at €8.20
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Bruxelles Services Linguistiques (BSL) (Portuguese Version, Brazil)
Soler, Edi; Peñalva, FernandoCase C-811-PBAccounting and ControlBSL presents the case of one of the largest global companies in the translation industry, located in Belgium. BSL's drop in sales, accompanied by an even greater decrease in profitability, in the context of sector's turnover growth, together with the apparent increase in the additional services involved in the translation process, leads the company to readdress the cost system and propose an activity-based approach. Although the system sheds mor...Starting at €8.20
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Introduction to Managerial Accounting (Portuguese Version, Brazil)
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-223-PBAccounting and ControlThis technical note is an introduction to managerial accounting, as the title indicates. Accounting systems are measurement procedures that aim to provide useful information about a company. However, there are different users of accounting information. For example, the information that a creditor needs before entering into a loan contract with a company is not necessarily the same information that a manager needs to run the company. While the cre...Starting at €8.20
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Cost Systems (Portuguese Version, Brazil)
Ormazabal, Gaizka; Soler, EdiTechnical Note CN-225-PBAccounting and ControlBased on an example, this technical note describes the usual steps involved in designing a cost system. It introduces the typical elements in cost systems and explains how companies can use them to distribute and allocate the costs of resources to different objects. A variation on the same example also allows for illustrating activity-based costing (ABC). The final section analyzes the impact of capacity when it comes to assigning resources using...Starting at €8.20