Presentación: De la intuición teórica al modelo de Pascale y Horngren

Section role: supports the formalization of findings from the 'TechNova' simulation, providing visual definitions while the teacher guides the bridge between student intuition and formal academic theory. Slides: (1) Title — 'El Mapa de los Determinantes de Costo'; (2) Recap from TechNova — bullets: connecting back to software app production choices like cloud servers vs local infrastructure; (3) Pascale's Structural Determinants — scale, technology, experience, complexity with business examples; (4) Pascale's Operational Determinants — process efficiency, layout, and design choices; (5) Charles T. Horngren & Cost Drivers — definition of the cost driver as the underlying variable causing cost changes in a cost object; (6) Real-world examples — machine hours, number of customer orders, setups, and engineering changes; (7) Structural vs Operational vs Cost Driver — a comparative matrix contrasting how each framework explains cost variability; (8) Metacognition prompt — reflecting on the software simulation to see when complexity outweighed volume. Closing slide: '¿Cómo clasificarías el nuevo servidor en la nube según Pascale y Horngren?' — hands control back to the teacher to start the final diagnosis challenge.

Lara de Teachy