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Say on Pay at Citigroup 

Date: 31/10/2019 Author(s): Ormazábal, Gaizka; Kadach, Igor Document type: Case This case examines the failed Advisory Vote on Executive Compensation (Say on Pay) for Citigroup and Vikram Pandit in April 2012. The general objective of the case is to help students understand executive compensation packages. As specific objectives, the case is intended to help students: i) Understand the components of executive compensation ... More information

Al Jakani Computers 

Date: 31/10/2019 Author(s): Ormazábal, Gaizka; Kadach, Igor; Kanjhan, Bhavishya Document type: Case The objective of the case is to introduce students to the design of an internal accounting system to achieve goal congruence. Students should familiarize themselves with conducting relevance analysis from the perspective of the company and from the perspective of the organizational units (e.g., departments, divisions) and identify potential goal congruence ... More information

Salers Dairy Products 

Date: 13/02/2015 Author(s): Soler, Edi; Esteves, Joel; Ormazábal, Gaizka Document type: Case "We could revisit the cream issue but I'm not sure it's worth the trouble. The Spaniards will never accept the deal?" Manuel Da Silva, sales manager of the Portuguese division of Salers Dairy Products, said these words at a meeting held in January 2013 at the factory in Fundão, a beautiful town located in eastern Portugal. That morning, Paulo Moreira ... More information

Variance Analysis 

Date: 12/02/2015 Author(s): Ormazábal, Gaizka; Soler, Edi Document type: Technical Note In this technical note we explain how to analyze deviations from a budget. We call this procedure variance analysis. The purpose of this analysis is to better understand the sources of variation between the budget and the actual performance of a company. To illustrate the methodology, we use an example of a company in the textile industry. In the second ... More information

Monetary Incentives 

Date: 12/01/2015 Author(s): Ormazábal, Gaizka; Soler, Edi Document type: Technical Note When designing incentive systems, companies seek to induce employees to act in the best interest of the firm. Among other things, incentive systems tackle the following issues: (1) How can firms retain talent?; (2) How can firms motivate managers to do their best?; and (3) How can firms incentivize managers to take risks without inducing excessive ... More information

Performance Measurement 

Date: 12/01/2015 Author(s): Ormazábal, Gaizka; Soler, Edi Document type: Technical Note Performance measurement is a key concept within the managerial accounting discipline. It is the process of collecting, analyzing and reporting information regarding the performance of an individual, division, department or organization. From a management perspective, performance measurement can be useful because managers can use this information to ... More information

The British Parbaked Bread Ltd. 

Date: 22/12/2014 Author(s): Ormazábal, Gaizka; Soler, Edi Document type: Case Founded in 2010 by its current CEO, Alisha Balasubramanian, The British Parbaked Bread Ltd. (BPB) manufactured parbaked bread in the United Kingdom. Since the start of its operations, BPB had experienced spectacular growth. In the fiscal year 2013 the firm's sales were £13 million. Prompted by the company's rapid growth, Alisha and Li Yan Chen - the ... More information

Transfer Pricing 

Date: 18/12/2014 Author(s): Ormazábal, Gaizka; Soler, Edi Document type: Technical Note In multidivisional companies, it is common to transfer products among divisions. For example, some divisions specialize in manufacturing intermediate products, which are then transferred to other divisions specialized in finished products. The price the manufacturing division charges other divisions for the intermediate product is called the "transfer ... More information

Accounting for Decision Making 

Date: 12/06/2014 Author(s): Ormazábal, Gaizka; Soler, Edi Document type: Technical Note This technical note explains how to quantify the differential impact of decision alternatives on a firm's economic value. It lays out the basic cost concepts (variable and fixed costs, direct and indirect costs, opportunity costs, breakeven point, etc.). The note also analyzes the factors that can influence the decision-making process, such as capacity ... More information Read related article

Cost Systems 

Date: 05/06/2014 Author(s): Ormazábal, Gaizka; Soler, Edi Document type: Technical Note Based on an example, this technical note describes the usual steps involved in designing a cost system. It introduces the typical elements in cost systems and explains how companies can use them to distribute and allocate the costs of resources to different objects. A variation on the same example also allows for illustrating activity-based costing ... More information
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