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  1. Equinocio Center: Cibersanwich CG1-056

    The case features a restaurant chef who decides to take on entrepreneurship with his wife and opens a restaurant at the Equinocio de Majadahonda Mall. It was a restaurant focused on sandwiches but also offered internet connection through a couple of computers.


    The case details the associated costs. All the information was sent to a company, who was in charge of delivering accounting statements for small companies, so they could have an accounting valuation of the last year.

    Academic Area:
    Cost Accounting & Management Control
  2. Los mercados de valores DF2-011

    This technical note discusses the different stock markets that exist in Spain: variable, fixed and financial derivative. This case goes in depth analyzing these markets and explains them so students understand the operation and differences among them.

    Academic Area:
    Finance
  3. Análisis fundamental y análisis técnico (Version Corta) DF2-227

    This technical note explains in depth the technical analysis and fundamental analysis, its components and phases, the sources of information, the areas of action, the objectives of these analyzes and the differences between them.

    It describes in detail on the one hand the financial analysis and the valuation of companies as an important part of fundamental analysis, and, on the other hand, explains what and what for is the technical analysis, its most common terms and theories, and finally, comparison between fundamental analysis and technical analysis.

    Academic Area:
    Financial Accounting | Finance
  4. Confirming: un estudio comparativo con el factoring DF2-190

    This technical note defines factoring and confirming. It goes into their characteristics, modalities, operation, advantages and disadvantages.

    Academic Area:
    Finance
  5. INVERTIR CON TALENTO DF2-123

    This material, which is introduced with a biblical parable comparing today’s shareholders and managers to the protagonists of the parable, explores different alternatives to invest investors’ wealth. It explains the theoretical underpinnings of investing with talent and emphasizes that the manager must make investments that increase the investors’ wealth more than they could do on their own. Using the example of the Gemini project, the case walks students through the methods frequently used by finance directors to figure out if the Gemini project or an alternative would be the most profitable. To do so, it covers forecasts, free cash flow on operations, future value, NPV, IRR and ARR and then wraps up by analyzing the Gemini Project by applying the various methods.

    Academic Area:
    Finance
  6. 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
  7. La Contabilidad y las Finanzas DF2-138

    This technical note takes a look at how although profit has become the indicator par excellence of business management, the capacity to generate money is a better indicator of a company’s management. It delves into the financial information of two almost identical companies to try to judge their outlook. It proves that by only looking at the profit, you cannot see which one is better but by looking at the cash flow, one company produce money earlier than the other; with an interest rate of 7%, one company offers a value that is much higher than the other company despite the fact that the profits and accrued CF are the same in each case. The material explains that profit cannot be trusted because it is not always available and accounts are open to interpretation but cash is tangible and CF can be reinvested. In a nutshell, we must look more in depth into the profit and loss account and balance sheet to obtain the variation in cash on hand in order to see how much money we need to invest to maintain the business adequately, how much money is due to investors and how much is really paid to bankers and shareholders.

    Academic Area:
    Finance
  8. LAS MATEMÁTICAS Y LAS FINANZAS DF2-122

    Using practical examples and mathematical formulas, the tutorial explains how to calculate the interest rate, how to use the future value formula, how to calculate how much contracts are worth based on investment rates, what compound interest is, and how to calculate the value of any asset. It also looks at the distinction between value and price and how both are determined. It emphasizes that wealth does not depend on how much we paid for something but on how much money it is going to produce in the future and how the value of an asset does not depend on its face value but on the income you expect to get from it in the future. Quotes and examples from the Bible, philosophers and economists are included throughout the text so students understand that interest is something that has been around for a long time, even before money existed.

    Academic Area:
    Finance
  9. Costes: Conceptos fundamentales CG2-040

    This technical note delves into the main aspects of costs and the different criteria to classify them.

    Academic Area:
    Cost Accounting & Management Control
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