Cost Accounting & Management Control

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  1. Country Investment Decision EC2-103-M

    Country Investment Decision is an interactive exercise in which students adopt the role of an International Fund Advisor. Students must study the data available about different countries in order to prioritize the investment options and make a final investment proposal.

    The exercise is designed so that different data sets of real countries are firstly considered individually before all the data together is taken into account to make a final proposal. The topics covered are economic indicator data, institutional data, and finally social and political risk data. At each decision stage, the student must justify their choices. A professor’s page displays graphically the evolution of decisions.

    * This material will have personalized links for each student and the professor will have the ability to see individual and aggregate responses before and during the class session.

    Academic Area:
    Economic Environment & Public Affairs
  2. Caso Japón EC1-134-M

    This interactive case study combines data that is publicly available in Google Data with questions for the students so they can reflect on the policies of Japan that affect their economic development.

    The idea is that students can understand the liquidity trap (how low interest rates end up making the monetary policy useless), what can be expected of growth when it is based on debt, some of the structural limits to growth (like aging population and technology) and the importance of political stability in the growth process.

    The context for the case is a meeting where the finance ministry of Japan calls on the class (who role play as consultants) to help them understand the situation. The information offered includes embedded content from google data that the students can navigate through different graphs organized to depict many of the main economic variables and relevant relations between them, and is combined with research questions to ensure active student participation. It also has a professor's page that will include additional information on several events related to social, economic and political events that affect the aforementioned variables, as well as a place to display the student's answers, that may be hand-picked if desired.

    An advantage of using Google Data for this case is the fact that the information is kept permanently up-to-date

    Academic Area:
    Economic Environment & Public Affairs
  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. ¿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
  5. Caso España EC1-001-M

    This interactive case describes the main problems of the Spanish economy between 1973 and 2010 setting the context for students to analyze the solutions provided by the different governments in power. It includes significant multimedia materials (photographs audio clips of speeches and interviews newspaper headlines graphs and tables) and related texts. There are also interactive graph which can be created based on students’ choices enabling them in this way to compare key economic indexes at specific times.

    Academic Area:
    Economic Environment & Public Affairs
  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. Gráfica de un mercado en competencia perfecta EC2-109-M

    This interactive tool explains the adjustment in short and long term of the market and the enterprise under the theory of perfect competition. It allows for the interaction of both dimensions and to see the equilibrium process in terms of profits losses prices and exchanged quantities.

    The documentation includes graphs with explanations of the shifts as well as exercises with feedback.

    Academic Area:
    Economic Environment & Public Affairs
  8. Evolución del precio del petróleo EC1-115-M

    This case is designed to introduce students to the basic tools of supply and demand and to observe and predict how they operate in a real market that is constantly grabbing headlines: the global petroleum market. The analysis of this interactive multimedia case is based around those events that have affected the price of oil from 1970 to 2013.

    Students will be presented with a series of historical events that affected the price of oil on the world market. They study each of these and then predict the effects on price by shifting the curves on the traditional supply and demand model.

    The World Oil Prices interactive exercise has been used successfully across a range of masters programs, from Masters in Management through to MBA and executive programs. The material would be suitable for both undergraduate and postgraduate economics courses, once the initial supply and demand theory has been grasped.

    Academic Area:
    Economic Environment & Public Affairs
  9. La economía de los Estados Unidos EC1-108-M

    This multimedia case considers the development of the U.S. Economy up until 2005 detailing its achievements and shortfalls. It charts the history of the country and attempts to simulate the power of the nation on the rest of the world.

    The case is separated into three main areas: an in-depth country analysis detailing key economic indicators and their progress an interactive timeline charting the history of the U.S. and a simulator which aids in the discussion of the effects of the U.S. economy on the rest of the world.

    Academic Area:
    Economic Environment & Public Affairs
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