General information

Subject type: Mandatory

Coordinator: Monica Juliana Oviedo León

Trimester: First term

Credits: 6

Teaching staff: 

Sergi Serrano Regol
Monica Juliana Oviedo León 
Núria Masferrer Llabinés 

Teaching languages

  • English
  • Catalan

Check the schedules of the different groups to know the language of teaching classes. Although the material can be in any of the three languages.


Basic skills
  • B2_That students know how to apply their knowledge to their job or vocation in a professional way and have the skills that need to be demonstrated through the elaboration and defense of arguments and the resolution of problems within their area of ​​study


  • B3_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


  • B5_That students have developed those learning skills necessary to undertake further studies with a high degree of autonomy


Specific skills
  • E3_Analyze and evaluate the information in the financial statements, applying legal criteria or defined by the company, evaluate the economic performance and prepare financial reports that are used for decision making


  • E6_Analyze business contexts, identify markets and customers and establish marketing strategies using advanced and innovative techniques


General competencies
  • G2_Be able to innovate by developing an open attitude to change and be willing to re-evaluate old mental models that limit thinking

Transversal competences
  • T2_Show willingness to learn about new cultures, experiment with new methodologies and encourage international exchange


  • T5_Develop tasks applying, with flexibility and creativity, the knowledge acquired and adapting it to new contexts and situations



The student must know how to analyze the situation of the business, interpret the accounting statements of the company in order to diagnose the problems, and through financial planning propose possible solutions. Each month, the elements of the working capital will be analyzed, emphasizing the company's cash and how to finance it.


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.

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




BREALEY, RA; MYERS, SC; ALLEN, F. (2020). Principles of corporate finance. McGraw-Hill edition. 13th edition

Martínez Abascal, Eduardo (2017): Finances for managers, Mc Graw Hill, IESE Business School, 2nd edition, Madrid



AMAT, Oriol. (2018). Comprehensive analysis of companies. Profit Editorial 4th edition. Barcelona

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