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  1. Análisis fundamental y análisis técnico (Version Corta) DF2-227

    This technical note explains in depth the technical analysis and fundamental analysis, its components and phases, the sources of information, the areas of action, the objectives of these analyzes and the differences between them.

    It describes in detail on the one hand the financial analysis and the valuation of companies as an important part of fundamental analysis, and, on the other hand, explains what and what for is the technical analysis, its most common terms and theories, and finally, comparison between fundamental analysis and technical analysis.

    Academic Area:
    Financial Accounting | Finance
  2. Caso ABC en la Clínica de la Luz CG1-046

    The case starts by explaining how the controller of Clínica de la Luz designed and established a cost system. It then allows the learner to calculate the cost of several activities of the clinic, as well as estimate the cost at which they should negotiate a contract with the insurance company Sunchal.

    Academic Area:
    Cost Accounting & Management Control
  3. Costes: Conceptos fundamentales CG2-040

    This technical note delves into the main aspects of costs and the different criteria to classify them.

    Academic Area:
    Cost Accounting & Management Control
  4. La cadena de Valor de2-113

    This technical note explores the different models for capturing and explaining the flow of operations in a value chain: the McKinsey model, Michael Porter’s value chain, the value system and the services sector value chain. It presents the argument of how a value chain tool helps to perform an essential, systematic and rigorous analysis of a company’s activities to better understand the costs and potential sources of differentiation. Such analysis can help a company better understand how to enhance its competitive advantage.
    This would be useful in a class devoted to operations, supply chain management or strategy.

    Academic Area:
    Strategy
  5. Management control and national culture in Spain: A … CG2-026-i

    The social, political and economic evolution of Spain in the last decades has favored a fast process of adoption of MAS (Management Accounting Systems). However, this evolution has pushed it through a number of condensed growth phases for which other Western countries had considerable more time available.

    Particularly, two different periods can be considered as relevant to understand the increasing importance of MAS. Firstly, the period from 1939-1975 and secondly, the period from 1975-1995. Up until the mid-1970s a sheltered economy and a dictatorship made MAS not relevant for management purposes in Spanish organizations. Instead of this, a strong social control combined with non-formal organizational mechanisms of control prevailed. However, in the last two decades, as a result of a decreasing profitability and the weakening of the previous coercive mechanisms of social control, MAS have been increasing their importance in a large number of Spanish organizations. The improvement of economic conditions during the period 1985-90, the entry of foreign multinationals and the profound social changes have helped to institutionalize MAS.

    Based on a previous essay (Amat, 1992) which is further developed, this article explores the interactions between MAS and their organizational and social context in Spanish firms through the description and analysis of three companies. Since the analysis suggested in this technical note is based on the evidence of three case studies, its conclusions are exploratory in nature.

    Academic Area:
    Cost Accounting & Management Control
  6. Ross España, S.A. SI1-145

    The firm Ross Spain S.A. was facing an automation challenge for the creation of quotes for their clients, due to the large amount of these that had been flooding in the previous months. To reduce the time spent on this task, the company thought of creating a spreadsheet that would allow the fast creation of quotes to match this growing demand.

    This case contains the necessary information for the student to then dedicate time to the creation of the spreadsheet that the company needs, thus fine tuning their abilities with this powerful tool.

    Academic Area:
    Digital Technologies & Data Science
  7. Ross Spain, S.A. SI1-145-I

    The firm Ross Spain S.A. was facing an automation challenge for the creation of quotes for their clients, due to the large amount of these that had been flooding in the previous months. To reduce the time spent on this task, the company thought of creating a spreadsheet that would allow the fast creation of quotes to match this growing demand.

    This case contains the necessary information for the student to then dedicate time to the creation of the spreadsheet that the company needs, thus fine tuning their abilities with this powerful tool.

    Academic Area:
    Digital Technologies & Data Science
  8. Aproximación al concepto de control de gestión CG2-112

    Defines the concept of management control, outlines the flows that are part of the process, how it relates to other areas of the company as well as the relationship with established objectives.

    Academic Area:
    Cost Accounting & Management Control
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