Search results for: 'Sistema de Costes'
Anthony Research CG1-104-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
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
Gestión de capacidad en servicios DO2-112
Service capacity management is one of the main management challenges. For many, the way to manage capacity can determine a business’ profitability. This is because the sizing of capacity affects the performance of the firm, as it affects investments and operating costs. Given certain characteristics of services, such as intangibility and simultaneousness between production and consumption, the capacity of the service systems is perishable and can’t be stocked. These characteristics, plus heterogeneity and the necessary presence of the client for most of the services to be executed, explains the difficulty of measuring service capacity, which in turn makes it more difficult to size for adequate servicing.
This technical note touches upon fundamental aspects of service capacity management, including basic strategies and their combination, management of supply and demand as well as yield or revenue management.Academic Area:Operations & Supply Chain Management
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