Search results for: 'APR'
Qué aporta la visión financiera en un negocio DF2-207
This technical note (TN) explains in detail the tools that can be used to analyze the financial feasibility and profitability of a business decision. Firstly, the TN emphasizes that managers must understand financial statements and their limitations. The statements do not aim to tell all the "truth" about the business; they aim to offer a reasonably honest approximation to certain aspects of it. Using Valparaiso SL as an example, readers are walked through an analysis of the profit and loss account and the balance sheet. The TN stresses that judging how well a company is managed solely on the basis of the information in the profit and loss account may lead us to form an incorrect view of what is going on in the company. Then the company’s profitability, funds flow and liquidity are analyzed and explained. Next, the cash flow statement is shown and readers learn that there are a number of different formats in which the information shown in the cash flow statement can be presented. The case wraps up by explaining that the criterion to judge whether a company is well-managed consists of analyzing its feasibility (measured in terms of the generation of net liquidity) and its profitability in real or financial terms. In sum, it is necessary to know what information is provided by the company's accounting statements, how this information relates to the business reality and what is or is not important for generating sustainable profitability.Academic Area:Finance
Gráfico interactivo del modelo de oferta y demanda EC2-027-M
The purpose of this interactive material is to enable students to learn and comprehend the cause-effect relationship in the full aggregate demand and supply (AD/AS) model and to observe the adjustment of the economy in the short and the long term. The program assumes that students are already familiar with the underlying concepts of the graphic representation of the AD/AS model.
The tool also includes a number of simple case studies that illustrate the capacity and limits of the model and explain certain real economic situations.Academic Area:Economic Environment
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