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How to Prototype a Prototype
How to Prototype a Prototype
Collection: Darden School of BusinessThe goal of prototyping is to iterate as much as possible through build-and-learn or problem-solution-experiment cycles. This brief note provides some definitions and a strategy to employ when working on prototyping.
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An Introduction to Cost Behavior
An Introduction to Cost Behavior
Collection: Darden School of BusinessThis note provides an introduction to cost behavior, or how a cost changes in response to changes in activity. It covers variable costs, fixed costs, mixed costs, and step-fixed costs and discusses several methods of estimating cost functions, including scatterplots, the high-low method, and linear regression.
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Management of Financial Policy Decisions: Capital Structure ...
Management of Financial Policy Decisions: Capital Structure Policy (SPANISH)
Collection: Darden School of BusinessThis is a Spanish translation of the April 4, 2016 version of UVA-F-1743. This technical note provides an overview of capital structure policy. Through a series of hypothetical situations and real-world examples, students will gain an understanding of the benefits and costs of debt and equity financing. This note explores the value and cost of capital implications of capital structure policy with
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Relevant Costs and Benefits in Decision-Making: Application ...
Relevant Costs and Benefits in Decision-Making: Application to Selected Management Decisions
Collection: Darden School of BusinessDrawing upon the concepts of relevant costs and benefits presented in "Relevant Costs and Benefits in Decision-Making: An Introduction" (UVA-C-2512), this note discusses how those concepts apply to certain short-term decisions that managers might encounter.
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Relevant Costs and Benefits in Decision-Making: An Introduct...
Relevant Costs and Benefits in Decision-Making: An Introduction
Collection: Darden School of BusinessThis note presents an introduction to relevant costs and benefits—those costs and benefits that differ between two alternatives in decision-making. The note provides important terminology around this concept and an example to illustrate this idea in action.
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Cost-Volume-Profit Analysis
Cost-Volume-Profit Analysis
Collection: Darden School of BusinessThis note discusses cost-volume-profit (CVP) analysis, an analytic took that uses the relationships among compensation of the profit equation—price, volume, cost structure, and profit—to assess the financial impact of alternative management decisions.
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A Step-by-Step Guide to Process Analysis
A Step-by-Step Guide to Process Analysis
Collection: Darden School of BusinessThis technical note provides a step-by-step approach to process analysis through an iterative framework. The framework begins with defining a high-level objective that is aligned with competitive strategy, followed by mapping and analyzing the current state of the process. The framework then offers methods for identifying bottlenecks and implementing improvements while accounting for associated tr
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An Introduction to Cost Allocation
An Introduction to Cost Allocation
Collection: Darden School of BusinessThis note discusses the concept of cost allocation, focusing specifically on allocating overhead, or indirect, costs to products and services. It presents a four-step process to designing cost-allocation systems and applies those steps to allocating overhead costs in both traditional and activity-based costing systems.
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A Brief Introduction to Managerial Accounting
A Brief Introduction to Managerial Accounting
Collection: Darden School of BusinessThis note process a brief overview of managerial accounting, placing it in the context of three sets of books: managerial books, financial books, and tax books. It includes these books’ different audiences, objectives, rules, and rule-making authorities.
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A Brief Overview of Costs
A Brief Overview of Costs
Collection: Darden School of BusinessThis note highlights the importance of costs in management decision-making, focusing specifically on the notion that costs that should be considered when making decisions depends on the decision at hand. Several cost classifications are discussed: direct and indirect costs, product and period costs, and variable and fixed costs.
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Understanding Organizational Culture: An Iceberg and a Toolk...
Understanding Organizational Culture: An Iceberg and a Toolkit
Collection: Darden School of BusinessThis technical note explores the concept of culture within an organizational context—what it is, how it functions, how it shows up, how it differs, and more importantly, how one effectively influences it. By reconciling Edgar Schein’s iceberg model with Ann Swidler’s toolkit metaphor, the note encourages managers to assess and understand organizational culture through six artifacts: symbols, stori
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Introduction to Carbon Markets
Introduction to Carbon Markets
Collection: Darden School of BusinessCarbon markets represent a vibrant development contributing to the economic transition necessary to achieve global climate goals. This technical note delves into the fundamentals of carbon markets, including their history and evolution; compliance and voluntary carbon markets; recent developments and trends; and implications for global businesses.
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