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  1. Rating DF2-219

    This case explains what rating is, which purposes it serves and who may find it useful. A very concise technical note, it is key for any student to have a clear idea of this concept which is so highly utilized in the world of finances.

    Academic Area:
    Financial Accounting | Finance
  2. La contabilidad como fuente de información del finan … DF2-162

    The general accounts are a useful tool for the company and are intended as a source of information. This information has to follow a set of rules and principles and must be recorded using the principle of double-entry bookkeeping. The finance department’s guiding principle is to "maximize the long-term economic value for shareholders." To generate economic value in the long term, the returns obtained from management of the assets in the normal course of business must exceed the financial cost of the resources funding them.

    This technical note explains how concepts of accounting are particularly useful to obtain certain financial information. It talks about general accounting and its guiding principles, the profit and loss account, the balance sheet, accounting statements, liabilities, equity, assets, accounting records, depreciation, provisions, investment and financing decisions and finally cash flows, weighted average cost of capital and discounted cash flow.

    Academic Area:
    Financial Accounting | Finance
  3. Accounting as a source of Information for financiers DF2-162-I

    The general accounts are a useful tool for the company and are intended as a source of information. This information has to follow a set of rules and principles and must be recorded using the principle of double-entry bookkeeping. The finance department’s guiding principle is to "maximize the long-term economic value for shareholders." To generate economic value in the long term, the returns obtained from management of the assets in the normal course of business must exceed the financial cost of the resources funding them.

    This technical note explains how concepts of accounting are particularly useful to obtain certain financial information. It talks about general accounting and its guiding principles, the profit and loss account, the balance sheet, accounting statements, liabilities, equity, assets, accounting records, depreciation, provisions, investment and financing decisions and finally cash flows, weighted average cost of capital and discounted cash flow.

    Academic Area:
    Financial Accounting | Finance
  4. El balance de situación CF2-112-M

    The Balance Sheet is an interactive tutorial which describes the different parts of this important financial statement.

    An infographic shows the different parts of the balance sheet in a step-by-step manner whilst two exercises with various questions and short explicatory animations complete the introduction.

    Academic Area:
    Financial Accounting
  5. La Bugaderia (Grupo ACIDH) DO1-017

    La Bugaderia, an industrial laundry service for institutions and companies that employees people with intellectual impairments, was discussing whether or not to expand its capacity by purchasing a second washing machine. It was facing a challenge because sometimes it could not handle all the work it had and other times there was excess capacity. This led to the idea of expanding capacity in the washing machine area. However, the company had to keep in mind that it was not just the washing phase slowing down the process. The team knew they had to standardize processes and be as competitive as any other competitor in the market, bearing in mind quality, the price and service. The manager thought it would be best to contact an external consultant to analyze the situation in a way that the solution would add value to the specific case as well as address any other production capacity and process problem. After walking the readers through the company’s current process, the consultant explains that orders must be transformed into units that can be used to help make decisions by drawing up a table showing the time use per unit for each step and each kind of resource. The case wraps up with the consultant stating that he will draw up a series of proposals along with a list of questions so that La Bugaderia can decide what step to take.

    Academic Area:
    Operations & Supply Chain Management
  6. La Bugaderia (ACIDH Group) DO1-017-I

    La Bugaderia, an industrial laundry service for institutions and companies that employees people with intellectual impairments, was discussing whether or not to expand its capacity by purchasing a second washing machine. It was facing a challenge because sometimes it could not handle all the work it had and other times there was excess capacity. This led to the idea of expanding capacity in the washing machine area. However, the company had to keep in mind that it was not just the washing phase slowing down the process. The team knew they had to standardize processes and be as competitive as any other competitor in the market, bearing in mind quality, the price and service. The manager thought it would be best to contact an external consultant to analyze the situation in a way that the solution would add value to the specific case as well as address any other production capacity and process problem. After walking the readers through the company’s current process, the consultant explains that orders must be transformed into units that can be used to help make decisions by drawing up a table showing the time use per unit for each step and each kind of resource. The case wraps up with the consultant stating that he will draw up a series of proposals along with a list of questions so that La Bugaderia can decide what step to take.

    Academic Area:
    Operations & Supply Chain Management
  7. Nestlé Russia LLC - Supplier resistance and geograph … (B) DO1-137-B-I

    Part B goes more into detail on the challenges of the implementation of reverse factoring. It explains the internal and external resistance regarding the supplier finance solution and how Nestlé took steps to overcome challenges, even when facing the economic crisis of 2008. The end of the case describes how suppliers quickly adopted RF in other countries like the UK and how Nestlé’s CFO would have to decide whether or not to roll out the supply chain finance solution in other countries despite the difficulties faced in Russia.

    Academic Area:
    Operations & Supply Chain Management
  8. Al-Kadi Commerce & Industry DO1-127-M

    The case presents the problems that the Al-Kadi Truck & Trailer Parts Division was facing related to its operations and stock management. In addition in Saudi Arabia where the case takes place the auto parts sector was also changing. The student has to re-plan the logistics strategy of the company choosing from a centralized or a decentralized strategy.

    To be able to plan the new strategy the case provides information about the company's current strategy the problems it is facing the sector the country and the market. Interviews with one of the executives animations of the company's distribution model and detailed informative maps of Saudi Arabia will help students to make their decision about the future logistic and operations strategy.

    The case can be used as part of a Supply Chain or Operations Management core or elective course to discuss issues associated with the design of inventory systems and networks. It can be used in master programs such as MBA, Master in Management, Master in Operations Management, etc or degree / university level students who have some previous knowledge on supply chain issues and logistics, as well as in executive education programs.

    Academic Area:
    Operations & Supply Chain Management
  9. Nestlé Russia LLC - Supplier finance programme (A) DO1-137-A-I

    The Russian Market is of strategic importance to Nestle S.A., the world’s biggest consumer goods company, headquartered in Switzerland. However, the operating environment in Russia is unique in terms of the trade terms that are the norm. Business to business transactions are primarily carried out on a near-cash basis. This places large demands on the working capital requirements for companies like Nestlé that operate between retailers and suppliers in the supply chain. Nestlé Russia’s CFO Philippe Blondiaux, charged with finding a solution, considers reverse factoring, at the time of case writing the most popular supply chain finance instrument (Financial Times 2009). The case analyses the implementation of the supplier finance solution and its viability of implementation in other geographies. 

    Overall the decision of the supplier is analyzed from a financial, procedural and relational point of view and is relevant for courses related to operations and supply chain management.

    Academic Area:
    Operations & Supply Chain Management
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