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  1. 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
  2. PEREZ LLORCA AJ-GSJ-001-I-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
  3. Balompié F.C. CG1-126

    The case spins around the administration of a football (soccer) team that has just recently reached the second tier. The administration is thinking of establishing an analytical accounting system, that allows them to control the costs and be as efficient as possible in their objective of reaching the highest levels of the football competition.

    Academic Area:
    Cost Accounting & Management Control
  4. Clínica Santa Sofía CG1-125

    Felipe Izcaray, the new general manager of the Clínica Santa Sofía in Madrid, a hospital specializing in gynecological and pediatric care, was put in charge of improving management and increasing profitability. Although the company was well-managed in terms of processes, it did not have its objectives clearly defined. Although the company has improved in terms of operational efficiency and cost control, their profits had not gone up. Izcaray decided to hold a meeting with the Board of Directors to present his analysis of hospital management. He proposed making changes in the departmental structure and drawing up a new department-by-department organizational chart, providing 24-hour emergency service and treating customers in a way that their stay is a true pleasure. The conclusions from the meeting were that profitability needed to be increased by attracting high-value customers, comprehensive service needed to be provided in order to achieve cross-sales to the customer, they needed to continue arrangements with the public health system, and to improve the clinic’s reputation. The clinic’s new management committee then got together to draw up a strategic control chart. The committee was made up of managers from different departments who did not totally agree on what the clinic’s strategy should be and who all had different concerns. The managing physician emphasized that although the company was seeking profitability and economic results, they could not spare measures or restrict the use of resources. They needed to avoid giving precedence to profitability above patient health. The head of sales and public relations also mentioned that excellent service is important since word of mouth will get them new customers and positive references could create cross-sales. The nurse mentioned that the employees’ level of satisfaction also needed to be taken into account to achieve a low turnover. Someone else mentioned that they could use referrals from renowned physicians or public figures to gain more customers. When the head of management control brought up reducing costs, the managing physician strongly disagreed and said he would not ask professionals to concern themselves with cross-sales, bed turnover, etc. Izcaray knew that the support of the managing physician was essential. He needed to be sensitive to ideas from all the areas and reorient those that did not fall within the objectives of the company in order to prepare and implement a strategic control chart. The case discussion is centered in the difficulties of balancing profitability with excellent healthcare service.

    Academic Area:
    Cost Accounting & Management Control
  5. Clínica Santa Sofía CG1-125-I

    Felipe Izcaray, the new general manager of the Clínica Santa Sofía in Madrid, a hospital specializing in gynecological and pediatric care, was put in charge of improving management and increasing profitability. Although the company was well-managed in terms of processes, it did not have its objectives clearly defined. Although the company has improved in terms of operational efficiency and cost control, their profits had not gone up. Izcaray decided to hold a meeting with the Board of Directors to present his analysis of hospital management. He proposed making changes in the departmental structure and drawing up a new department-by-department organizational chart, providing 24-hour emergency service and treating customers in a way that their stay is a true pleasure. The conclusions from the meeting were that profitability needed to be increased by attracting high-value customers, comprehensive service needed to be provided in order to achieve cross-sales to the customer, they needed to continue arrangements with the public health system, and to improve the clinic’s reputation. The clinic’s new management committee then got together to draw up a strategic control chart. The committee was made up of managers from different departments who did not totally agree on what the clinic’s strategy should be and who all had different concerns. The managing physician emphasized that although the company was seeking profitability and economic results, they could not spare measures or restrict the use of resources. They needed to avoid giving precedence to profitability above patient health. The head of sales and public relations also mentioned that excellent service is important since word of mouth will get them new customers and positive references could create cross-sales. The nurse mentioned that the employees’ level of satisfaction also needed to be taken into account to achieve a low turnover. Someone else mentioned that they could use referrals from renowned physicians or public figures to gain more customers. When the head of management control brought up reducing costs, the managing physician strongly disagreed and said he would not ask professionals to concern themselves with cross-sales, bed turnover, etc. Izcaray knew that the support of the managing physician was essential. He needed to be sensitive to ideas from all the areas and reorient those that did not fall within the objectives of the company in order to prepare and implement a strategic control chart. The case discussion is centered in the difficulties of balancing profitability with excellent healthcare service.

    Academic Area:
    Cost Accounting & Management Control
  6. A “DECLARATION OF INDEPENDENCE” AT PEREZ-LLORCA DE1-116-I

    Written for law graduates in a postgraduate law program. Requires extensive knowledge of the legal sector and knowledge of many topics. Covers an in-depth analysis of the firm’s situation.

    Academic Area:
    Strategy | Human Resources | Marketing & Communications | Others | Law
  7. Anthony Research CG1-104-I-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
  8. El balanced scorecard CG2-010

    This technical note discusses the terminology and basic concepts of the balanced scorecard. Things like the strategic map, perspectives and strategic initiatives are addressed.

    Academic Area:
    Cost Accounting & Management Control
  9. Estado de flujos de tesorería CG2-035-M

    This multimedia tutorial deals with cash flow statements and the methods for calculating cash flow: direct and indirect. It includes explanations and examples that help students to understand basic concepts, and a self-assessment test to reinforce their knowledge of the theory.

    There are also three case studies with Excel templates that offer immediate feedback to students, guiding them towards the solutions.

    Academic Area:
    Cost Accounting & Management Control
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