Cost Accounting & Management Control

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  1. Valoración de empresas, un enfoque gráfico DF2-221-M

    This interactive tutorial describes in a very simple manner the four valuation methods: accounting method liquidation method discounting of cash flows and ratios. Using animations and graphs it shows what each of these methods measures focusing on the balance sheet.

    The last section of this tutorial is an exercise where students have to apply the four valuation methods for a fictitious company. The objective is for them to see a graphical comparison of the different values obtained under each one of the methods.

    This tutorial has been used successfully in undergraduate, graduate (in particular MBA, Masters in Finance and Masters in Management courses) and executive education level finance courses, both in online/blended and face-to-face formats.

    Academic Area:
    Finance
  2. 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
  3. Easy Energy DF1-183-M

    Easy Energy is an interactive case focused on project finance. Students must consider the opportunity to invest in a solar panel installation from the points-of-view of the different stakeholders: the company the managers of the capital risk fund initiating the project the shareholders and possibly a co-investor. Finally they must make decisions regarding the launch of the project the debt structure and the inclusion of a co-investor.

    Summaries of the data for the different options allow the student to easily see the effect of changing various parameters of the analysis. The case includes a comprehensive Excel spreadsheet that can be downloaded so that the calculations can be analyzed in depth and changes in the different parameters tested. The multimedia case also contains two screencast videos with commentary which explain the most important aspects of the spreadsheet.

    Academic Area:
    Finance
  4. Invertir con talento DF2-123-M

    This interactive tutorial demonstrates the concept of time value of money and how it is applied in the evaluation of investment opportunities. Two basic tools that rely on this concept the Net Present Value (NPV) and the Internal Rate of Return (IRR) are described and compared to each other and to some more intuitive alternative methods.

    These numerical techniques are explained in an easily-understood visual manner through a series of interactive graphs and animations. Questions and numerical exercises throughout allow students to apply these concepts and reinforce the learning objectives.

    This interactive tool has been designed to complement the paper based tutorial also included which provides a more in depth discussion of the concepts and their application.

    Academic Area:
    Finance
  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. Estructura óptima de capital DF2-161-M

    This interactive tutorial explains the concept of the optimal financial mix. Through animations interactive graphs and very simple exercises students will understand and apply this concept.

    At the end of the tutorial a practical multimedia case is included where students must find the optimal financial mix for maximizing the value of the investment projects.

    Academic Area:
    Finance
  7. Contabilidad y finanzas DF2-138-M

    This tutorial questions the validity of profits as a financial measurement preferring instead the analysis of cash flows as a more precise measurement of the health of a company. The cash variance statement is presented to students and serves to develop key definitions such as the free cash flow from operations amongst others.

    The material includes a variety of interactive exercises as well as a simulation where the investment and financing decisions of a company are analyzed. Professor Javier Vega provides an introduction to the material through videos and helps to clarify the main concepts.

    Academic Area:
    Finance
  8. Turrones del Mediterráneo (A) DF1-138-A-M

    In this practical case students assume the role of Finance Manager of the Turrones del Mediterráneo company. Students will work through three sections completing the following tasks: the monthly forecasts of the profit and loss account and the balance sheet the analysis of the working capital and the preparation of the cash budget.

    The three parts of this multimedia documentation can be studied individually or together in sequence. Each section contains downloadable Excel files with templates.

    Academic Area:
    Finance
  9. Turrones del Mediterráneo (C) DF1-138-C-M

    In this practical case the student assumes the role of Finance Manager of the Turrones del Mediterráneo company. Students will work through the three parts by completing the following tasks: the monthly forecasts of the profit and loss account and the balance sheet the analysis of the working capital and the preparation of the cash budget. The three parts of this multimedia documentation can be studied individually or together in sequence. Each section contains downloadable Excel files with templates.

    Academic Area:
    Finance
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