TecnoCampus Foundation
eCampus
University Business
eCampus

What are you looking for?

General information

Subject type: Mandatory

Coordinator: Judith Turrión Prats

Trimester: First term

Credits: 6

Teaching staff: 

Monica Juliana Oviedo León

Teaching languages

  • Spanish

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.

  • CB5. That students have developed those learning skills necessary to undertake further studies with a high degree of autonomy.

Specific skills

  • CE3. Analyze and evaluate the financial statements, evaluate the economic performance and prepare financial reports.

  • CE6. Interpret legal regulations and institutional organization and manage business information.

General competencies

  • CG2. Be able to innovate by developing an open attitude towards change and be willing to re-evaluate old mental models that limit thinking.

Transversal competences

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

  • CT2. Show willingness to learn about new cultures, experiment with new methodologies and encourage international exchange.

  • CT3. Demonstrate entrepreneurial leadership and management skills that strengthen personal confidence and reduce risk aversion.

  • CT4. Master computer tools and their main applications for ordinary academic and professional activity.

  • CT5. Develop tasks applying the acquired knowledge with flexibility and creativity and adapting them to new contexts and situations.

Description

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.

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.

Evaluation system

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

1. Partial Exam (20% of the total mark). There will be a theoretical-practical exam 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 

System

Percentage

Work in group

30%

Partial Exam

20%

Final exam

50%

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

Only the final exam corresponding to 50% can be recovered and it will be maintained minimum grade required to make average, which will be 4,5 out of 10

 

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

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