TecnoCampus Foundation
eCampus
University Business
eCampus

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General information

Subject type: Basic

Coordinator: Judith Turrión Prats

Trimester: Second term

Credits: 6

Teaching staff: 

Núria Masferrer Llabinés

Teaching languages

  • Catalan

Skills

Basic skills

  • CB2. That students know how to apply their knowledge to their work or vocation in a professional way and possess the skills that are usually demonstrated through the development and defense of arguments and problem solving within their area of study.

  • CB3. 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

  • CE17. Recognize details of the operation of destinations, tourist structures and their business sectors worldwide.

  • CE7. Analyze, synthesize and critically summarize the economic-patrimonial information of the tourist organizations.

  • CE8. Direct different types of tourism entities defining objectives, strategies, commercial policies and managing financial resources.

General competencies

  • CG1. 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.

  • CG4. Be able to integrate the values ​​of social justice, equality between men and women, equal opportunities for all and especially for people with disabilities, so that the studies of Tourism and Leisure Management contribute to train citizens for a just, democratic society based on a culture of dialogue and peace.

Transversal competences

  • CT1. Communicate properly orally and in writing in the two official languages ​​of Catalonia.

  • CT3. Formulate critical and well-argued reasoning, using precise terminology, specialized resources and documentation to support these arguments.

  • CT4. Demonstrate entrepreneurial leadership and leadership skills that build personal confidence and reduce risk aversion.

  • CT5. Master the main applications of computer tools and new technologies for ordinary academic activity.

  • CT6. Carry out tasks autonomously with the correct organization and timing of academic work.

  • CT7. Develop the ability to assess inequalities due to sex and gender to design solutions.

Description

The student must know how to analyze the accounting statements of the company and make an analysis of all the elements of investment and financing in the short and long term, management of working capital, cash flows of the company as well as the investment and business financing.

Contents

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
  • VAN, TIR and PAYBACK

Evaluation system

  • Master classes
  •  Practical classes with the case methodology.
  • Solving individual or group cases, presentation in class, creating debate and questions.
  • Work in groups of analysis and synthesis of topics related to the subject.
  • Carrying out individual or group tutorials
  • Research and/or use of material (documents, objects, etc.) for certain classes.

-There will be a final exam that will account for 50% of the grade and to make an average with the continuous evaluation a minimum grade of 4 will be needed

-30% will be assessed with the development of individual activities in class on different proposed works

-20% will be assessed with the development of a group project

The recovery will only be done on the final exam and a minimum grade of 4 will be required

REFERENCES

Basic

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

Complementary

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