Por Laura Contreras | August 29th, 2008
Over the last month, many organizations have reported serious drops in profitability, with decreases ranging from 28 percent to more than 200 percent. Whether you call it a down economy, a “credit crunch” or a recession, the truth is that few industries have avoided the impact. What if you could deliver 400% of last year’s net [...]
Por Laura Contreras | July 28th, 2008
The internal armed conflict took 30 years of Guatemalan history; it was a hard punch for the population in general, for civilian warranties, for national economy and overall for human rights almost causing a civil war. Even though, as painful as it was… it is just history…
Por Laura Contreras | June 25th, 2008
Traditional ABC is a “pushing” costing model. You start with the total expenses in several types of resources, as salaries or suppliers and then it determines which percentage of each resource is associated with each product or service. Then you apply that percentage to the total cost that generates costing allocations of each product. In contrast, the time-driven ABC is a “pulling” costing model. You start with estimates of two parameters: time units required to perform an activity and the cost per time unit. Then, you multiply this information per the quantity of product.
Por Laura Contreras | May 23rd, 2008
There must be a good reason for the word “googling” to exist in the dictionary; probably it is because this search engine has revolutionized the information access way. Recently I was watching a news report about Google. And who does not know this enterprise that in short entrepreneurial time has become one of the [...]
Recently, Mr. Andoni Zubizarreta was in Guatemala giving a conference about team work, focused toward the sport teams. I was in that conference that, by the way, was full of fans of the teams in which he played. The conference naturally evolved, considering that He was technical director of one of the Europe most [...]
The Business Intelligence concept (BI) recently gained importance to management accountants. The BI concept, developed in computer science domains, information systems, marketing and allied fields, is now highly relevant to those who face the need to better understand their business’s process, environment, competence, markets and performance. The BI concept arises form the notion that [...]
As well-known, BiCon – Business intelligence and strategy, is dedicated to Business Intelligence projects. However, a reader expounded that this concept is not that intuitive as we considered. Analyzing the comment, I found that this concept do not reflects clearly the meaning of these techniques. The set of strategies and tools focused to management, and [...]
