Search results for: 'APR'
¿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
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
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