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  1. Cost or Expense? CG2-124-I-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
  2. Media Planning MK2-136-I-M

    This tutorial introduces students to the different aspects of media planning from the initial process through to the different stakeholders involved in the changing landscape of media and media agencies. The entire process is explained through the use of a real multimedia case about the launch of a new car.

    Information about the media sector and advertisers explain in dynamic way how new technologies have changed the sector in recent years. The case includes exercises and videos with managers from the sector which help students understand the basic concepts in an interactive and practical manner.

    Academic Area:
    Marketing & Communications | Negotiation
  3. 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
  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. Interpersonal Communication CO1-254-I

    The most common forms of communication among managers tend to be the following: either through interpersonal contacts or relationships or through group meetings or negotiations. Both forms of communication use similar techniques, albeit with unique differences.

    Here we combine all these variables: speaking and listening applied to interpersonal relationships and group meetings. In any event, it is understood that everything is absolutely interrelated, despite the fact that, we are differentiating between interpersonal communication (the main focus here) and group communication.

    Academic Area:
    Organisational Behaviour | Negotiation
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