Contabilidad de Gestión CG2-050-M
A multimedia tutorial to highlight the importance of management accounting in business because it provides information for tactical and operational decision making: whether or not to manufacture a product, pricing, etc.
The material is based on creating a fast-food company and is accompanied by interactive exercises and an on-line game called The Challenge in which students compete to attain the best score. The goal is to grasp the basic concepts of management accounting (target costs, types of costs, etc.), understand the relationship between a company and its costs, and discover the usefulness of management accounting in decision making and planning in a firm.Academic Area:Cost Accounting & Management Control
El fondo de maniobra CG2-119-M
Multimedia technical note that analyses the concepts of working capital, the operating fund requirements, and the method to calculate and interpret them. The objective is to show the importance of current assets as consumers of financial resources and why managers should know how to manage them appropriately.
The material includes explanations with audios and animation that enable students to understand the basic concepts. There are also small examples, self-correcting exercises, and additional explanations that enable students to reinforce their acquired knowledge. There is also a small case study and a final exercise based on Excel templates that provide automatic feedback.Academic Area:Cost Accounting & Management Control
Teens and Toys CG1-004
The arrival of Monika Zarra to the board of the toys chain Teens and Toys has opened the possibility of a new sales channel: Internet sales. This case goes through some of the pros and cons that a company might face with this new channel and what to take into account before facing the change.Academic Area:Cost Accounting & Management Control
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
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
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
Ross España, S.A. SI1-145
The firm Ross Spain S.A. was facing an automation challenge for the creation of quotes for their clients, due to the large amount of these that had been flooding in the previous months. To reduce the time spent on this task, the company thought of creating a spreadsheet that would allow the fast creation of quotes to match this growing demand.
This case contains the necessary information for the student to then dedicate time to the creation of the spreadsheet that the company needs, thus fine tuning their abilities with this powerful tool.Academic Area:Digital Technologies & Data Science