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  1. ACCOUNTING AND FINANCE DF2-138-I

    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
  2. 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
  3. La cadena de Valor de2-113

    This technical note explores the different models for capturing and explaining the flow of operations in a value chain: the McKinsey model, Michael Porter’s value chain, the value system and the services sector value chain. It presents the argument of how a value chain tool helps to perform an essential, systematic and rigorous analysis of a company’s activities to better understand the costs and potential sources of differentiation. Such analysis can help a company better understand how to enhance its competitive advantage.
    This would be useful in a class devoted to operations, supply chain management or strategy.

    Academic Area:
    Strategy
  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. Las PYMES frente a las grandes empresas en los nuevo … GE2-112

    In this technical note, the factors that spell an end to SMEs and all the ones that, as a counterpart, not only have allowed them to not disappear but have also encouraged their strengthening are analyzed. Specifically, strategic weapons of small businesses are studied.

    Academic Area:
    Entrepreneurship
  6. Futuros DF2-004

    This technical note explains what a future is and how it works, as well as explains the differences among other financial products so students learn which the functions of each one are.

    Academic Area:
    Finance
  7. Las opciones financieras DF2-005

    This technical note introduces the student to the world of financing options. With this technique, students will learn the operation of this financial product and its usefulness in the markets.

    Academic Area:
    Finance
  8. Ross Spain, S.A. SI1-145-I

    The firm Ross Spain S.A. was facing an automation challenge for the creation of quotes for their clients, due to the large amount of these that had been flooding in the previous months. To reduce the time spent on this task, the company thought of creating a spreadsheet that would allow the fast creation of quotes to match this growing demand.

    This case contains the necessary information for the student to then dedicate time to the creation of the spreadsheet that the company needs, thus fine tuning their abilities with this powerful tool.

    Academic Area:
    Information Systems & Technologies
  9. Ross España, S.A. SI1-145

    The firm Ross Spain S.A. was facing an automation challenge for the creation of quotes for their clients, due to the large amount of these that had been flooding in the previous months. To reduce the time spent on this task, the company thought of creating a spreadsheet that would allow the fast creation of quotes to match this growing demand.

    This case contains the necessary information for the student to then dedicate time to the creation of the spreadsheet that the company needs, thus fine tuning their abilities with this powerful tool.

    Academic Area:
    Information Systems & Technologies
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