Resultados

Goldman Sachs: Stay with Fair Value Accounting? (A)...

Supplement for case 113015....

Teaching Note for 113122...

A distiller increases whiskey production and income declines because of accounting methods in use. Questions are raised regarding the treatment of expenditures which can be classified as production, inventory, or period costs. The necessary aging process raises added questions about prior period restatements and needed financing. A rewritten version of an earlier case by R.F. Vancil and R.H. Deming....

Teaching Note for 113030...

This case illustrates the importance of choosing a primary customer as the basis for organization design. Cross Country Group managers adjusted resource allocation, organization design and performance measures over time to transform Cross Country Group from an opportunistic family business into a sophisticated industry leader. Cross Country (renamed Agero in 2011) operated call centers that coordinated with thousands of small, independent towing companies-Cross Country's "service provider network"-to deliver roadside assistance services, such as vehicle towing and tire changes, to motorists covered by automakers' warranties and insurers' policies. The case describes Cross Country's evolution from 1972 to 2012 in three phases. This allows students to, at various stages, grapple with defining Cross Country's business (what business is it, and should it be, in?) and its primary customer (vehicle makers and insurers? motorists? service providers?). The answers to these questions have important implications for organization design. From 1972 to 1998, founder Sidney Wolk built the business through personal relationships with clients. A passionate entrepreneur, his approach to growth-secure customers first, figure out how to make money later-was remarkably successful, if sometimes chaotic. Facing an increasingly commoditized marketplace, in 1998 Wolk hired professional managers who implemented formal performance management systems and invested in sophisticated data analytics. From 1998 to 2007 (phase two), these investments allowed Cross Country to quantify service providers' impact on motorist satisfaction, monitor service providers' performance, and introduce programs to strengthen top-performing service providers' loyalty to Cross Country. Concurrently, the company undertook a two-step organization redesign to focus more resources on service providers (the new primary customer?), improve market-focused innovation and increase client satisfaction. In phase three, from 2008 to 2012, Cross Country entered the high-tech telematics/connected-vehicle business, invested in additional innovations to strengthen its service provider network, and rebranded itself as "Agero." Wolk and his team believed Cross Country had "more driver information than any other company." The case ends with key decisions for the future....

To maximize their effectiveness, color cases should be printed in color. ...

Claus Rerup (Richard Ivey School of Business) presents a framework for companies to improve their capability to pick up on signals that impending crises give off before they happen. The corporate communications consultant Alfonso González-Herrero looks at the key issues that companies must address, with forecasting and planning, in order to safeguard their reputations. IESE's José R. Pin provides a guide to help managers lead and communicate, so as to prevent uncertainty from crippling the organization. Mark S. Schwartz, Wesley Cragg (both of York University) and W. Michael Hoffman (Bentley University) use the 2010 BP oil spill as a cautionary example of what happens when a company fails to make decisions based on ethical values. IESE's Kandarp Mehta discusses why creative offers and counteroffers play such a vital role in the negotiating process, and proposes strategies to help you improve your own negotiating skills. IESE's Marco Tortoriello maps the informal networks that employees form across functions and divisions; understanding them may facilitate innovation. Carlos Ghosn, Chairman and CEO of Renault-Nissan, shares the lessons he learned from leading one of the most dramatic turnarounds in corporate history. Three experts recommend how the airport management company, Aena, should deal with an air traffic controller strike that closes airspace and strands passengers. And the story of a Mexican kidnapping offers valuable lessons for overcoming your own worst fears and taking control of your life when you find yourself a hostage to fate....

Las crisis golpean a cualquier empresa en el momento menos esperado, por lo que deben integrarse como un elemento más de la gestión diaria de la empresa. El número 15 de la revista IESE Insight repasa algunos aspectos clave para que la empresa esté a la altura de las circunstancias. Antes de que estalle una crisis, hay que estar atento a los indicios previos, ya que eso condicionará la capacidad de respuesta de la empresa. Claus Rerup propone un modelo de "triangulación de la atención" que ayuda a captar las señales de alarma. Alfonso González Herrero describe a fondo el proceso de prevención: gestionar los conflictos potenciales, auditar los riesgos, escribir un plan de crisis y probar con antelación su eficacia. El profesor del IESE José R. Pin propone una guía de acción para que los directivos asuman la responsabilidad y tomen las riendas cuando sucede lo inesperado. Durante todo el proceso hay que atender y cuidar los principios éticos. Mark S. Schwartz, Wesley Cragg y W. Michael Hoffman analizan a fondo la crisis de BP por el vertido en el golfo de México para demostrar que prescindir de la ética al enfrentarse a un problema grave es inmoral y ruinoso. En la sección de Temas, la revista incluye una investigación sobre creatividad en las negociaciones de Kandarp Mehta y otra de Marco Tortoriello sobre el impacto de las redes informales en la innovación. Además, un caso sobre la huelga de controladores españoles en 2010 y un reportaje sobre las lecciones aprendidas durante un secuestro....

Supplement for case 113004...

En 2002, Orbea se plantea fabricar bicicletas de marca blanca para una gran superficie. El objetivo del caso es que los alumnos aprendan a incorporar en el análisis de costes el impacto que una decisión determinada podría tener en los costes fijos de la empresa. En concreto, el caso sirve para examinar cómo debería analizarse, en términos de costes diferenciales, el incremento en las necesidades de financiación del activo circulante de la empresa....

In 2002, Orbea was considering manufacturing store brand bicycles for a large-scale retailer. This case is designed to help students learn to look at the effects of a business decision on a company's fixed costs as a part of their cost-benefit analyses. Specifically, the case can be used to look at how to carry out a differential cost analysis of the increase in the company's current asset financing needs....

Boston Children's Hospital: Measuring Patient Costs V...

En esta nota se describe la obligación legal que corresponde a los administradores de cualquier sociedad de capital de formular sus cuentas anuales, presentarlas para la aprobación en la junta general de accionistas y depositarlas posteriormente en el Registro Mercantil. Se detallan, además, los documentos que componen las cuentas anuales y los requisitos legales que hay que cumplir....

La dirección de Tergasa reflexiona con su consultor acerca de la necesidad de confeccionar un sistema de información para el control de las operaciones de negocio, ya que los sistemas utilizados hasta ahora por la compañía son muy rudimentarios y no dan pistas sobre el desempeño de las distintas actividades....