TecnoCampus Foundation
eCampus
University Business
eCampus

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General information

Subject type: Mandatory

Coordinator: Enric Camón Luis

Trimester: First term

Credits: 6

Teaching staff: 

Monica Juliana Oviedo León

Academic year: 2025

Teaching course: 3

Languages ​​of instruction

  • Spanish

Check the schedules of the different groups to find out the language in which classes are taught, although the material can be in any of the three languages.

Competencies / Learning Outcomes

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_Interpret legal regulations and institutional organization and manage business information.

     

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

     

Presentation of the subject

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

Activities and evaluation system

Student assessment will be based on a set of continuous assessment activities and a final exam.

Continuous assessment (50% of the final grade):

  • Individual and group activities (IGA) (30%). To reinforce theoretical knowledge and its practical application, at the end of each topic, case studies and short presentations by students will be carried out.
  • Teamwork (TG) (20% of the final grade). It will consist of an analytical report on the economic and financial position of a real company.

Final exam (50% of the final mark)

It will cover all the content of the subject and a minimum grade of 4,5 out of 10 is required to make the average with the continuous assessment.

Final note

  • If the final exam grade ≥ 4,5: Final grade = 30% AIG + 20% TG + 50% EX

  • If the final exam grade < 4,5: Final grade = Final exam grade

Recovery

Only the final exam corresponding to 50% of the final grade may be retaken and the minimum grade required to make an average of 4,5 out of 10 will be maintained. No component of the continuous assessment is retaken.

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

  • If recovery exam score ≥ 4,5: Final grade = =30% AIG + 20% TG + 50% ER

  • If retake exam grade < 4,5: Final grade = Retake exam grade

Any form of academic fraud will be sanctioned in accordance with the center's assessment regulations. If signs of fraud are detected, including the improper use of generative artificial intelligence tools, the subject's teaching staff may call the student for an individual interview with the aim of verifying their authorship.

Bibliography

Basic

BREALEY, Richard; MYERS, Stewart; ALLEN, Franklin. (2020). Principles of corporate finance. McGraw-Hill edition. 13th edition

MARTÍNEZ ABASCAL, Eduardo (2017): Finances for managers, McGraw Hill, IESE Business School, 2nd edition, Madrid. 

 

Complementary

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

MOYA RUIZ, Carmen; NOGUERA VIDAL Teresa and ESTEVE CRESPO María Luz. (2017). Financial Management McGraw Hill.

Olsina, Francisco Xavier. (2009). Treasury management: optimizing cash flows. Editorial Profit, Barcelona.