Search results
-
Cost Structures and Definitions
Rosanas, Josep MariaTechnical Note CN-147-EAccounting and ControlElementary note as an introduction to cost accounting. Cost accounting in merchandising firms, manufacturing firms and service firms. Cost definitions: direct versus indirect, fixed versus variables full costs and full production costs.Starting at €8.20
-
Relevant Costs for Decision Making (I): Basic Concepts
Rosanas, Josep MariaTechnical Note CN-155-EAccounting and ControlThis note introduces the basic concepts of relevant costs for decision-making. After briefly examining the decision-making process, differential cost, differential revenues, differential profit and opportunity cost of alternatives of action are defined, and operational rules to chose between them are given. The note ends with the analysis of the break - even point, both for one and more than one product.Starting at €8.20
-
-
Chemblog, A.G. (A and B) - Teaching Note
Cugueró-Escofet, Natàlia; Rosanas, Josep MariaTeaching Note CT-24-EAccounting and ControlChemblog case A can be studied on its own in one session, or in combination with case B, both in the same session. The aim is to address the concepts of goal congruence, control systems, and decentralization between subsidiaries and parent. The teaching objective is to study whether an investment is desirable and under what conditions, and to analyze the goal congruence of subsidiaries and parent in a decentralized group.Starting at €0.00
-
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
-
Variable Costing
Rosanas, Josep MariaTechnical Note CN-98-EAccounting and ControlStarting at €8.20
-
Omicron- Exercise
Rosanas, Josep MariaExercise CE-18-EAccounting and ControlOmicron is an exercise in trasfer pricing intended to show how, when the two divisions are working below capacity, the only transfer price that induces goal congruence is the variable cost. Also, to contrast this result with the reasons (in terms of long-run opportunity costs) for including an allocation of fixed costs in the transfer price.Starting at €8.20
-
-
Transit, Inc.- Exercise
Rosanas, Josep MariaExercise CE-17-EAccounting and ControlExercise on transfer pricing, where the two divisions involved have an opportunity cost of manufacturing alternative products. The exercise is intended to illustrate how a transfer pricing system can be a helpfuldevice for decentralized decision-making, providing incentives for making decisions that are in the best interest of tne company as a whole.Starting at €8.20
-
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