General information

Subject type: Mandatory

Coordinator: Monica Juliana Oviedo León

Trimester: First term

Credits: 6

Teaching staff: 

Marc Oliveras Villanueva

Teaching languages

  • Catalan

Teaching materials can be in Catalan, Spanish and English.


Basic skills
  • B3. That students have the ability to gather and interpret relevant data (usually within their area of ​​study) to make judgments that include reflection on relevant social, scientific, or ethical issues.

Specific skills
  • E6. Synthesize and evaluate marketing strategies for the internationalization of business activity.

  • E8. Synthesize ideas to make them feasible and profitable business understanding the current market.

  • E11. Apply the knowledge to undertake business projects that allow the creation of new companies or the improvement of existing ones, applying innovative and creative ideas.

  • E15. Gather and interpret meaningful data to make judgments that include reflection on relevant business issues and be able to prepare a document that allows for the transmission of information or an innovative business proposal.

General competencies
  • G1. Be able to work in a team, actively participate in tasks and negotiate in the face of dissenting opinions until reaching consensus positions, thus acquiring the ability to learn together with other team members and create new knowledge.

Transversal competences
  • T4. Master computer tools and their main applications for ordinary academic and professional activity.


Subject that aims to provide knowledge in the financial area of ​​the company through economic and accounting analysis, financing, economic performance and investment.

Learning outcomes

Understand the financial statements of a company and know how to diagnose the financial situation of the same.

Understand the role and relevance of economic and financial planning. 

Know how to evaluate the different returns of the company. 

Know how to evaluate the financial performance of investment projects.


Working methodology

Theoretical sessions
MD1.Master class: Expository class sessions based on the teacher's explanation attended by all students enrolled in the subject
MD3. Presentations: Multimedia formats that support face-to-face classes

Guided learning
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


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.


SUBJECT 1: Introduction; Marketing and Finance

  • The financial system
  • The financial function of the company: The financial objective
  • Principles of financial function
  • The investment-financing binomial
  • The role of the CFO

SUBJECT 2: Accounting statements and economic-financial analysis

  • The balance sheet: Economic Structure and Financial Structure
  • The income statement
  • Financial analysis tools: ratios
  • NOR
  • The Maneuvering Fund

SUBJECT 3: Management of the treasury and financing in short term

  • Short-term investment and financing
  • The business circulation
  • Financial forecast
  • The treasury budget
  • Principles and objectives of cash management
  • Collection management
  • Payment management
  • Banking relations.

SUBJECT 4: Economic-financial planning

  • Planning
  • Forecast financial statements
  • Financial Plan
  • Assumption

SUBJECT 5: The investment

  • the investment decision of a company.
  • Components of an investment project.
  • Investment budget
  • Funding budget
  • Income and expenditure forecasts.
  • Company culture and investment projects
  • Investment selection methods
  • Static methods
  • Dynamic methods

TOPIC 6: Long-term financing

  • Long-term financing
  • Self-financing

Learning activities

Inside the classroom:

  • AF1. Theoretical sessions. The methodology of the case will be used to develop the theoretical contents of the subject. The resolution of the cases will be done with spreadsheets (excel), therefore, the students must bring a laptop to the classroom.
  • AF3. Work in group. Resolution of cases and practical problems in class and in groups, to encourage a very demanding work dynamic in companies.

Outside the classroom:

  • AF3. Work in group. It will be necessary to solve in groups of between 4 and 5 students a practical case which will have to present and defend, apart from realizing the corresponding written report.
  • AF4. Individual work. Performing exercises at the individual level
  • AF5. Personal study
  • AF7. Face-to-face tutorials

Evaluation system

Evaluation system:

SE4. Final exam


SE1. Test and case analysis (non-recoverable)


SE2. Group work (20%) (non-recoverable)
SE3. Exhibitions (10%) (non-recoverable)



  • There will be one exam final which will account for 50% of the final grade, with a minimum grade of 4.
  • Test and case analysis: 20% of the final grade.
  • Group work and exhibitions. Evaluable case study: 30% of the final grade (memory, power point, presentation, defense and quality of questions will be assessed).
  • Active participation in class, the attitude shown, volunteer work can subsidize the final grade by up to 0,5 points.

RECOVERY EXAM: In case a student has failed he / she will be able to go to the recovery, taking the whole exam again. The grade corresponding to the continuous assessment (50% of the test and the assessable case study) is not recoverable and will be maintained when calculating the final grade.

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



MARTÍNEZ ABASCAL, Eduardo (2012): Finances for managers, Mc Graw Hill, IESE Business School, 2nd edition, Madrid.

SANTANDREU, Eliseu. Finance for marketing executives. Barcelona: Gestión 2000, 2003


BREALEY, Richard A .; MYERS, Stewart, C. ALLEN, Marcus (1998): Fundamentals of Business Financing, 5th Edition, McGraw-Hill, Madrid,

FAUS, J; TÀPIES, J (1999): Operational finance: the financial management of day-to-day operations, IESE - University of Navarra, Navarra

FAUS, Josep (2001): Policies and financial decisions for value management in companies, IESE - University of Navarra, Navarra.

SUÁREZ SUAREZ, Andrés (1998): Optimal decisions of investment and financing of the company, 18ª edition, Pyramid, Madrid.

MASSONS, Joan. Finance for marketing and sales professionals. 3ª. ed. act. Barcelona: Deusto, 2008

AMAT, ORIOL. Understand accounting and finance ”; Barcelona: Ediciones Gestión 2000