General information

Subject type: Basic

Coordinator: Judith Turrión Prats

Trimester: First term

Credits: 6

Teaching staff: 

Núria Masferrer Llabinés

Teaching languages

  • Catalan


The student must know how to analyze the business situation, interpret the accounting statements of the company in order to diagnose the problems, and through financial planning propose possible solutions. Month by month analyzing the elements of the working capital, emphasizing the company's cash and its way of financing it. The basic elements of investment and their profitability will be analyzed.



Topic 1: Operational Finance: Analysis and diagnosis 

  • Business Analysis
  • The balance sheet: Economic Structure and Financial Structure
  • The income statement
  • Financial analysis tools: ratios
  • NOF versus The Maneuvering Fund
  • Economic-financial diagnosis
  • Working capital management and liquidity
  • Short-term investment and financing
  • The business circulation

Topic 2: Financial Planning

  • Planning objectives
  • Pension balance sheet
  • Forecast income statement
  • Sensitivity analysis
  • Action plan

Topic 3: Treasury management: Cash management

  • The EFE. Cash Flow Statement
  • Principles and objectives of cash management
  • Collection management
  • Payment management
  • The treasury budget
  • Banking relations

Item 4: Financing and management of short-term deficits

  • Deficit identification
  • Short-term financing instruments
    • Non-bank financing
    • Bank financing
    • Factoring
  • Selection of short-term financing instruments.

Topic 5: Business investment

  • Investment selection methods

Evaluation system

The student assessment will be based on three points or activities.

1. Test (20% of the total mark). There will be different theoretical-practical tests in class corresponding to the topics studied

2. Teamwork: analytical report of a real company, carried out in a team of 3 to 5 students. (30% of the total grade).

3. Final test (50% of the total mark). The minimum grade required to average will be 4,5 out of 10

The recovery of the subject will only be done on 50% of the final mark corresponding to the mark of the exam 



Work in group




Final exam


A student who has not applied for the first call CANNOT apply for recovery



AMAT, Oriol. (2013). Comprehensive analysis of companies. Barcelona. Profit

Carmen Ruíz Moya, Teresa Noguera Vidal and MªLuz Esteve Crespo (2017). Financial Management. McGrawHill


Brealey, Myers, Marcus (2020) Fundamentals of Corporate Finance. McGrawHill