Cost Accounting & Management Control

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  1. Rogers Stirk Harbour and Partners RH1-147-M

    This interactive multimedia case describes the story of the redundancy process carried out by the architectural studio, Rogers Stirk Harbour and Partners, at the beginning of 2009. The case focuses on how this important studio, which was well-known for having a closely knit, employee-orientated culture, managed this process. The case begins with an introduction to the studio before moving on to hear the reasons of the partners for having to make redundancies. The final section of the case includes an interactive exercise in which students must make recommendations about how the company should manage the process. A dedicated professor's page, which can be shown in class, analyzes the results of the student exercise and also includes a full reaction to the process through various video interviews with employees.

    This case lies within the field of Human Resources Management and is fit to be used in such courses across all kinds of postgraduate programs. To date, it has been used successfully in MBA, Executive MBA, Executive Education courses and other management programs. 

    Academic Area:
    Organisational Behaviour | Human Resources | Negotiation
  2. Rosa Vañó y Castillo de Canena CO1-259-M

    This case study tells the story of the gourmet olive oil company Castillo de Canena highlighting the professional career developments of its protagonists. It focuses on Rosa Vañó who just before her 40th birthday left an executive role at Coca-Cola to manage a new family business line in the olive oil company with her brother. She had given up what promised to be a brilliant career to take up a new professional challenge in a small company that is fast becoming her personal dream. It shows the dilemmas of such a decision and details the first successes and failures.

    The case puts the student into the picture with graphs and audiovisuals in depth interviews of the transformation of the company the people and their future challenges. It also includes the description of the strategy formulation process followed by the Vañó siblings as well as of their first strategic plan. It concludes with Rosa and Francisco Vañó reflecting on the future of the company. The economic crisis and the proliferation of new products have made it more difficult to achieve success through a differentiation strategy. In this context they have received an offer to buy the company which has both strategic and personal implications: Should they sell the company? Should they make the career shift from owners to managers?

    This case study can be taught as part of core MBA subjects like Organizational Behavior about career management and career transition. The case has been particularly useful in Organizational Behavior modules designed for experienced audiences, since they are more likely to be receptive to the career transition story described in the case.

    Academic Area:
    Organisational Behaviour | Innovation
  3. Anthony Research CG1-104-M

    An interactive exercise which encourages students to explore alternative designs for a job cost system. After studying the current cost system of a company students will simulate alternative approaches and monitor the effects on costs and profits. The material is based around four exercises:

    - cost behavior and the classification of costs
    - job cost systems
    - tracing of additional costs
    - alternative allocation bases

    Through a series of questions (with feedback) students are encouraged to explore tracing different costs and allocation bases to make comparisons.

    Academic Area:
    Cost Accounting & Management Control
  4. R y la organización del siglo XXI RH1-139-M

    The multimedia case R and the Organization of the XXI Century tells the story of the Galician telecom company R from its beginnings until the year 2009. It is focused on the HR management model which is based on management by happiness.

    Students are able to complete different tests about personal and work satisfaction and get firsthand insight into coaching and the selection process from a happiness perspective. It is possible to relate R's HR management model with their own work life.

    Academic Area:
    Organisational Behaviour | Human Resources
  5. ¿Coste o Gasto? CG2-124-M

    Cost or Expense? is an interactive technical note with the overriding objective of clarifying the concepts of costs and expenses in a company. The documentation is based around a decision-making diagram which attempts to structure the classification process.

    An exercise section is included in which students can test their knowledge classifying elements for different types of companies. The material also includes a game where the student competes against the clock.

    Academic Area:
    Cost Accounting & Management Control
  6. Estilos de control de gestión CG2-123-M

    This interactive technical note allows students to learn about how different companies confront the challenge of management control. Managers of six different companies answer the same basic questions providing different points of views and solutions. A questionnaire helps students reflect on the different sectors indicators processes and structures.

    Academic Area:
    Cost Accounting & Management Control
  7. PEREZ LLORCA AJ-GSJ-001-M

    The interactive case shows the selection process for a new junior lawyer at the law firm Perez Llorca.

    Interviews with the HR director the company's timeline and a series of graphs provide information about the company and the “war for talent” in the law sector. As a final exercise students are able to watch four job interviews and choose the best candidate for the job offer.

    Academic Area:
    Organisational Behaviour | Human Resources | Law
  8. Percepción del liderazgo en el mundo CO2-310-M

    This tutorial introduces six dimensions of leadership found across the world some which are highly regarded in all cultures and some which are associated as undesirable in certain countries.

    The students will be asked to compare these dimensions across countries and cultures and estimate which are higher than others to gain a sense of understanding for how expectations and prototypes for leadership differ around the world.

    Academic Area:
    Organisational Behaviour
  9. La entrevista por competencias. Versión expedición RH2-106-M

    Multimedia exercises about recruitment based on competence and behavioral patterns. Three different exercises, each one with two different versions: for a business environment or a survival expedition.

    In the first exercise, the student is presented with a series of possible interview questions and has to decide which of these questions are useful or not for predicting the candidates' future behavior.

    In the second exercise, the student will view videos of candidates answering interview questions. The student must then classify these answers according to the S.A.R. technique.

    In the third exercise, the student will view four candidates being interviewed for their competence for a job. The student must determine each candidate’s level of competence so that he or she can later compare that with the actual level of suitability of each for the post.

    Academic Area:
    Organisational Behaviour | Human Resources | Negotiation
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