General information

Subject type: Mandatory

Coordinator: Jesus Ezequiel Martínez Marín

Trimester: First term

Credits: 6

Teaching staff: 

Marc Oliveras Villanueva

Teaching languages

  • Catalan


Specific skills
  • Interpret the economic, financial and accounting status of a company or business unit to take appropriate measures in its management

  • Identify the basic economic concepts, as well as the microeconomic and macroeconomic functioning of the markets

  • Select and use quantitative instruments for decision making and contrasting economic hypotheses


 Read and interpret the information that companies publish about their financial and economic situation.

Knowing how to use (apply) the instruments and indicators that allow to analyze, compare and evaluate the annual accounts in accordance with the needs of the agents concerned.

Learn how to issue diagnoses and prepare analytical reports that help to learn about the past, understand the present and project the future of a company.

This subject has methodological and digital resources to make possible its continuity in non-contact mode in the case of being necessary for reasons related to the Covid-19. In this way, the achievement of the same knowledge and skills that are specified in this teaching plan will be ensured.

The Tecnocampus will make available to teachers and students the digital tools needed to carry out the course, as well as guides and recommendations that facilitate adaptation to the non-contact mode.

Learning outcomes

Analyze, design and implement a company's budget and evaluate its implementation.

Determine the economic and financial situation of a company.

Establish the financial statements of a company in accordance with the accounting rules in force taking into account the different regulations depending on the size of the company, formats and models.

Propose and apply a financial-accounting information system that studies the internal formation of value in the company.

Reason and comment on the information provided by the financial statements.

Working methodology

Work will be done with computer support with the EXCEL program

Theoretical sessions

MD1. Master class: Expository class sessions based on the teacher's explanation attended by all students enrolled in the subject

Guided learning

MD5. Seminars: Face-to-face format in small work groups (between 14 and 40). These are sessions linked to the face-to-face sessions of the subject that allow to offer a practical perspective of the subject and in which the participation of the student is key.

MD7. Case study: Dynamics that starts from the study of a case, which serves to contextualize the student in a specific situation, the teacher can propose different activities, both individually and in groups, among their students.

Autonomous learning

MD9. Solving exercises and problems: Non-contact activity dedicated to solving practical exercises based on the data provided by the teacher.

MD10. Research and critical reading of articles: Students start from a working hypothesis that they are developing, following the fairies of the research methodology, including the critical reading of articles.

MD11. Non-face-to-face tutorials: for which the student will have telematic resources such as e-mail and ESCSET intranet resources.



Topic 1: The financial function of the company

  1. The financial system
  2. The financial function of the company: The financial objective
  3. Principles of financial function
  4. The investment-financing binomial
  5. The role of the CFO


Topic 2: Operational Finance: Analysis and diagnosis

2.1 The balance: Economic Structure and Financial Structure

2.2 The income statement

2.3 Instruments of financial analysis: ratios

2.4 NOF

2.5 The Maneuver Fund


Topic 3: The management of working capital and liquidity

3.1 Investment and short-term financing

3.2 Business cash flow

3.4 Financial forecast


Topic 4: Treasury management: Cash management

4.1 The treasury budget

4.2 Principles and objectives of cash management

4.2 Management of collections

4.3 Payment management

4.4 Banking relationships.

Topic 5: Business investment

5.1. the investment decision of a company.

5.2. Components of an investment project.

5.2.1. Investment budget

5.2.2. Funding budget

5.2.3. Forecasts of income and expenses.

5.3. Company culture and investment projects

5.4. Investment selection methods

54.1. Static methods

5.4.2. Dynamic methods


Topic 6: Business financing.

6.1. Short-term financing

6.2. Long-term financing

6.3 Self-financing

6.4 Funding of start-ups

Learning activities

-Individual activities: Activities/exercises will be done and submitted for each topic, either while the topic is being developed or at the end of it

-Group activities: Carrying out a group work at the end of the subject

Evaluation system

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

  1. Resolution and individual presentation of cases and/or practical exercises and/or test activities on the content of the subject. (20% of the total grade).
  2. Team work: analytical report of a real company, made in a team of 3 or 4 students. (30% of the total grade).
  3. final test (50% of the total mark). The minimum grade required to make an average will be 4,5

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

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



 González, J. (2010): Analysis of the company through its economic-financial information.

Theoretical foundations and applications. 3rd ed. Ediciones Pirámide.

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

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


Beloved, Oriole. (2019). Introduction to accounting and finance. Barcelona, ​​Profit.