From design of activity-based costing systems to their regular use

Objeto: Entender por qué muchas empresas que desarrollan modelos de costes basados en actividades (ABC) no los utilizan de forma regular. Diseño/metodología/enfoque: Revisamos la literatura existente sobre el proceso de implementación de modelos ABC, concentrándonos específicamente en el paso de la aceptación de un modelo ABC a su uso rutinario. Identificamos factores clave para la introducción de los sistemas ABC como herramienta de gestión operativa y los utilizamos para interpretar la experiencia de dos empresas que ilustran, respectivamente, un éxito y un fracaso. Aportaciones y resultados: Se identifican dieciséis factores candidatos a influir positiva o negativamente en la utilización real del modelo. Estos factores se pueden agrupar en seis categorías: factores estratégicos, individuales, organizativos, tecnológicos, operativos y externos. Valor añadido: Este trabajo arroja luz sobre la situación paradójica de que el uso rutinario de los sistemas ABC no es tan común como podría esperarse dada su aceptación generalizada en un nivel conceptual.Purpose: To understand why many companies that develop activity-based costing (ABC) systems do not use them on a regular basis. Design/methodology/approach: We review the existing literature on the process of ABC implementation, concentrating specifically on the step from the acceptance of an ABC model to its routine use. We identify key factors for successful uptake of ABC systems as a regular management tool and use these factors to interpret the experience of two companies that illustrate, respectively, a success and a failure. Findings: Sixteen factors are identified that positively or negatively influence the actual use of ABC costing systems. These factors can be grouped into six categories: strategic, individual, organizational, technological, operational and external factors. Originality/value: This paper sheds some light on the paradoxical situation that regular usage of ABC systems is not as common as might be expected given their widespread acceptance on a conceptual level.Peer Reviewe

The activity-based costing model trajectory: A path of lights and shadows

Purpose: To present a literature review showing the trajectory of the ABC model. Design/methodology: Literature review. Findings: This paper analyzes the history of the ABC model and its dissemination process, in the form of articles published in the specialized press. Research limitations/implications: The bibliometric study has been carried out based on specialized journals. Practical implications: Before a new strategic management tool is adopted, its strategic or operational contribution to the organization should be analyzed. The adoption of new tools based on current trends or as part of mimetic processes, could imply financial investments that do not produce the desired effects. Originality/value: This work is an analysis of the trajectory of the ABC model from its appearance to the present time.Peer Reviewe

Do business games foster skills? A cross-cultural study from learners’ views

Purpose: This study seeks to analyse students’ perception of the effectiveness of business games as an e-learning method in management training. This analysis of games’ effectiveness is centred in the generic and managerial skills acquired, through the comparison of students’ opinions in different cultural contexts within Europe. Design/methodology: The analysis focuses on 120 management students at postgraduate level who use the same business game at different universities in five European countries: Spain, Ireland, Portugal, Italy and Germany. Findings: The results indicate that students positively assessed the generic and specific managerial skills fostered by the business game. The generic skills most valued were information and decision-making, and leadership. Regarding the specific skills, the most valued were management skills and the least valued, skills related to planning and the acquisition of theoretical knowledge. However, significant differences were found between students in different cultural contexts and education systems in the case of certain specific managerial skills. Practical implications: This finding suggests that the students’ perception of how a business game helps them acquire specific managerial skills is influenced by cultural aspects and previous exposure to experiential learning, which determine that the teachers’ role and the teaching process should be adapted to the students’ learning model. Originality/value: With this study, a better knowledge about the students’ perception of this e-learning method is obtained, not just considering a specific educational environment, but comparing opinions of students from different cultural contexts, which adds value to the analyses developed.Peer Reviewe

El perfil competencial de los graduados de Administración y Dirección de Empresas en línea: una visión desde el mercado de trabajo

Un de pilars sobre els quals s'aguanta la construcció de l'espai europeu d'ensenyament superior és l'aposta per una formació universitària professionalitzadora. Les competències es converteixen en l'eix fonamental del disseny de les titulacions, pel fet de ser els elements dinàmics que permeten respondre a les necessitats canviants de la societat. I les competències transversals adquireixen un paper preponderant en el perfil competencial demanat pel mercat de treball.Així mateix, els últims anys es produeix un creixement significatiu de l'oferta de formació superior en línia. Si bé existeixen múltiples investigacions que han explorat l'efectivitat instruccional de l'e-learning, encara són molt escassos els estudis sobre el potencial d'ocupabilitat dels graduats en línia.En aquesta investigació s'analitza l'impacte de la metodologia formativa, en línia, sobre el potencial d'ocupabalitat dels graduats d'Administració i Direcció d'Empreses (ADE). Aquesta anàlisi es fa des de la perspectiva dels mateixos estudiants i graduats en línia, i els ocupadors, mitjançant la valoració del nivell d'adquisició de competències transversals essencials per al perfil competencial del graduat d'ADE. Els resultats mostren una visió favorable dels graduats en línia pel que fa a la seva pròpia formació, la qual cosa contrasta amb la percepció negativa que tenen de com aquesta formació és valorada en el mercat de treball. No obstant això, els empresaris consideren que, encara que el nivell competencial dels graduats en línia és inferior en alguna de les competències (treball en equip, lideratge), és semblant en la gran majoria i fins i tot superior en algunes (ús de les TIC, cerca i gestió de la informació, gestió del temps, entre altres). Aquests resultats confirmen el canvi de tendència dels ocupadors en la percepció que tenen dels graduats en línia i la seva capacitat de competir amb estudiants presencials. One of the cornerstones of the European Higher Education Area is its emphasis on a higher education that prepares graduates for a profession. Within this context, competencies play a key role in the design of degree courses because they constitute dynamic elements that enable higher education institutions to address the changing needs of society. In this setting, generic competencies become particularly relevant for the job market.Additionally, in recent years we have seen a significant increase in the number of online higher education options. Although there has been a lot of research into the effectiveness of e-learning, very few studies have actually looked into the employability potential of online graduates.This study analyses the impact that the online training methodology has on the employability potential of Business Management and Administration (BMA) graduates, and it does so from a two-fold perspective – that of online students and graduates themselves, and that of employers – by appraising the level of acquisition of generic competencies that are essential to the profile of the online BMA graduate. The findings show that online graduates have a positive appraisal of their education, which contrasts with their negative perception of how this training is appraised by the job market. On the other hand, business employers consider that, even though the competency level of online graduates may be lower in some of these competencies (teamwork, leadership) when compared to face-to-face students, it is similar in most of them and even higher in others (using ICT, searching for and managing information and time management, among others). These findings point to a shift in the way employers perceive online graduates and their ability to compete with face-to-face students.Uno de pilares sobre los que se sustenta la construcción del espacio europeo de educación superior es la apuesta por una formación universitaria profesionalizadora. Las competencias se convierten en el eje fundamental del diseño de las titulaciones, al ser los elementos dinámicos que permiten responder a las necesidades cambiantes de la sociedad. Y las competencias transversales adquieren un papel preponderante dentro del perfil competencial demandado por el mercado de trabajo.Asimismo, en los últimos años se está produciendo un crecimiento significativo de la oferta de formación superior en línea. Si bien existen múltiples investigaciones que han explorado la efectividad instruccional del e-learning, aún son muy escasos los estudios sobre el potencial de empleabilidad de los graduados en línea.En esta investigación se analiza el impacto de la metodología formativa, en línea, sobre el potencial de empleabilidad de los graduados de Administración y Dirección de Empresas (ADE). Este análisis se realiza desde la perspectiva de los propios estudiantes y graduados en línea, y los empleadores, a través de la valoración del nivel de adquisición de competencias transversales esenciales para el perfil competencial del graduado de ADE. Los resultados muestran una visión favorable de los graduados en línea respecto a su propia formación, lo que contrasta con su percepción negativa sobre cómo esta formación es valorada en el mercado de trabajo. Sin embargo, los empresarios consideran que aunque el nivel competencial de los graduados en línea es inferior en alguna de las competencias (trabajo en equipo, liderazgo), es similar en la gran mayoría e incluso superior en algunas de ellas (uso de las TIC, búsqueda y gestión de la información, gestión del tiempo, entre otras). Estos resultados confirman el cambio de tendencia de los empleadores en su percepción sobre los graduados en línea y su capacidad de competir con estudiantes presenciales.

A variable neighborhood search simheuristic for project portfolio selection under uncertainty

With limited nancial resources, decision-makers in rms and governments face the task of selecting the best portfolio of projects to invest in. As the pool of project proposals increases and more realistic constraints are considered, the problem becomes NP-hard. Thus, metaheuristics have been employed for solving large instances of the project portfolio selection problem (PPSP). However, most of the existing works do not account for uncertainty. This paper contributes to close this gap by analyzing a stochastic version of the PPSP: the goal is to maximize the expected net present value of the inversion, while considering random cash ows and discount rates in future periods, as well as a rich set of constraints including the maximum risk allowed. To solve this stochastic PPSP, a simulation-optimization algorithm is introduced. Our approach integrates a variable neighborhood search metaheuristic with Monte Carlo simulation. A series of computational experiments contribute to validate our approach and illustrate how the solutions vary as the level of uncertainty increases

Student-perceived organizational support and perceived employability in the marketing of higher education

In the current context, the need for marketing in institutions of higher education is undeniable. The specification of the student not merely as a ‘customer’ means that traditional marketing no longer has sufficient capacity to explain the behavior of the student body. In this study, a four-level relationship marketing model is tested to check the influence of perceived organizational support (POS) and perceived employability on identification with the institution and the perceived price-quality ratio and how these influence student satisfaction. In addition, the constructs prior to POS and perceived employability are identified, which are explicit enough to enable specific marketing actions to be carried out. As POS is a construct defined for the labor market, its use applied to relational marketing comes up as something innovative. To this end, Likert scales have been designed and validated to measure these constructs. The results of this test show how the perception of organizational support depends on the relationship of the student body with the administration and management of the center. Likewise, the perception of employability depends on the perceived reputation and the perception of the promotion of employability. Furthermore, it is confirmed that satisfaction is positively related to identification and the perceived price-quality ratio, which in turn are positively related to organizational support and perceived employability.Peer ReviewedPostprint (author's final draft

Informació comptable i financera per a administratius, setembre 2011

Material docent de la Universitat Oberta de Catalunya.Material docente de la "Universitat Oberta de Catalunya".Learning material of the "Universitat Oberta de Catalunya"

Informació comptable i financera per a administratius, setembre 2011

Material docent de la Universitat Oberta de Catalunya.Material docente de la "Universitat Oberta de Catalunya".Learning material of the "Universitat Oberta de Catalunya"

Información contable y financiera para administrativos, septiembre 2011

Material docent de la Universitat Oberta de Catalunya.Material docente de la "Universitat Oberta de Catalunya".Learning material of the "Universitat Oberta de Catalunya"

Informació comptable i financera per a administratius, setembre 2011

Material docent de la Universitat Oberta de Catalunya.Material docente de la "Universitat Oberta de Catalunya".Learning material of the "Universitat Oberta de Catalunya"