Search results
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The Coffee Cup (B) (Portuguese Version, Brazil)
Grandes, Mª Jesús; Palencia, LuisCase C-757-PBAccounting and ControlThe objective of this case is to examine accounting policies. Throughout the case, decisions must be made (regarding asset impairment, depreciation, capital grants, research and development and financial investments) whose alternatives have an effect on financial statements.Starting at €5.74
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Accounting for Inventories (Portuguese Version, Brazil)
Badia, Marc; Peñalva, FernandoTechnical Note CN-234-PBAccounting and ControlInventories are among the basic investments a business needs to undertake. Companies that sell tangible products ordinarily need to keep some units in store to fulfill customers' orders. These units will be sold at a price higher than the original purchase or production cost, generating a profit. Obviously, financial accounting should reflect such a crucial economic activity. This note explains how to recognize and value inventories in commercia...Starting at €8.20
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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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Costs: Concepts and Definitions (Portuguese Version, Brazil)
Ballarín Fredes, Eduardo; Pereira, Fernando; Rosanas Martí, Josep Maria; Vázquez-Dodero de Bonifaz, Juan CarlosTechnical Note CN-188-PBAccounting and ControlFrom the concept of cost, the differences between historical and future costs, direct and common (or indirect) costs, and fixed and variable costs are established. The concepts of unit cost, total cost and complete cost are also clarified.Starting at €8.20
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Contribution Margin and Gross Margin (Portuguese Version, Brazil)
Ballarín Fredes, Eduardo; Pereira, Fernando; Rosanas Martí, Josep Maria; Vázquez-Dodero de Bonifaz, Juan CarlosTechnical Note CN-190-PBAccounting and ControlThe contribution margin and the gross margin are two complementary profitability indicators due to their different scope. The first contemplates "only" variable expenses but also "all" (not only production) variable expenses. The second refers only to industrial processes, including what is known as "full cost", which includes direct, variable and fixed manufacturing costs of a product and an appropriate share of indirect costs. The contribution ...Starting at €8.20
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Relationship Between Costs, Benefits, and Volume of Activity (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaTechnical Note CN-91-PBAccounting and ControlStarting at €8.20
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Costs and Decisions (I): Accounting Information and Operating Decisions (Portuguese Version, Brazil)
Rosanas Martí, Josep MariaTechnical Note CN-97-PBAccounting and ControlStarting 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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Laboratorios Dermolán (Portuguese Version, Brazil)
Palencia, Luis; Grandes, Mª JesúsExercise CE-25-PBAccounting and ControlIn 2011, Laboratorios Dermolán was a company that researched, developed and manufactured medicines to treat skin pathologies. It had been founded in Barcelona in 1970. Until 2008, it had also been involved in selling the products, with as many as 32 sales agents. Reduced margins due to increasing pressure on public health care spending and the limited competitiveness of some of its products led the company to begin recording losses in 2005.Starting at €8.20