• openAccess   Activity Based Costing System (ABC) : implementation in a supermarket 

      Morello Diaz, Sara Universitat Jaume I (2015)
      The current high level of competence requires any organization to dispose of an optimum cost control. The Activity-Based Costing (ABC) System enables creating a strategic planning in the firm and in the cost management and ...
    • openAccess   Supermarkets in Spain : a profitability analysis 

      Navarro Sarrión, David Universitat Jaume I (2016-07-20)
      This works analyses the profitability of the main supermarket companies that operate in Spain. That is, Mercadona, Dia, Eroski, Lidl Spain and Consum. It has been made by an examination of their financial statements and ...