Innovation

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  1. Equinocio Center: Cibersanwich CG1-056

    The case features a restaurant chef who decides to take on entrepreneurship with his wife and opens a restaurant at the Equinocio de Majadahonda Mall. It was a restaurant focused on sandwiches but also offered internet connection through a couple of computers.


    The case details the associated costs. All the information was sent to a company, who was in charge of delivering accounting statements for small companies, so they could have an accounting valuation of the last year.

    Academic Area:
    Cost Accounting & Management Control
  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. 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
  5. 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
  6. Launching a Pringles line extension in Spain MK1-164-I

    The case shows how the protagonist needs to work on two fronts: 1) with the European innovation team & 2) with the local trade team to ensure the best fit with customers, consumers and shoppers.

    During the case, different questions arise: the name "Tortilla" (of potatoes?), the communication model, the distribution strategy, pricing and promo strategy, all this together or separately from Pringles potatoes?

    It has been created for use in undergraduate and graduate programs (MBA, MIM, and Executive MBA) within Marketing and Communication sessions. A preliminary knowledge on the 4 P´s of marketing is needed.

    Academic Area:
    Organisational Behaviour | Human Resources | Marketing & Communications
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