What are you looking for?
CE20: Analyze and interpret the economic-financial statements of companies and foundations for decision-making.
CT1: That the students know a third language, which will preferably be English, at an adequate level orally and in writing and in accordance with the needs of graduates in each degree.
CT2: That students have the ability to work as members of an interdisciplinary team either as another member, or performing management tasks in order to contribute to developing projects with pragmatism and a sense of responsibility, assuming commitments taking into account the available resources.
Subject framed in the subject of financial economics. The course aims to introduce students to the basic concepts, principles and fundamentals of costing in the industrial company and the analysis of investments and financing plans. The first part of the course is dedicated to the study of financial accounting and cost accounting, analyzing its function within the company, and taking the opportunity to review the accounting cycle and related documentation. Next, the analysis of investments in situations with different degrees of uncertainty and risk is worked on, and the different sources for financing are analyzed. Finally, the structure and contents of the economic-financial plan are described and worked on.
At the end of the course the student must be able to:
LO1: Identify the aim and purpose of financial management (EC 20).
LO2: Identify, analyze and value the usual financial operations of companies and other economic entities (EC 20).
LO3: Evaluate the feasibility of investment and financing projects in the industrial environment (EC 20).
LO4: Make strategic decisions based on economic and financial terms in a company (EC 20).
LO5: Interpret the cycle that can be counted and identify the different documents used in it (EC 20).
LO6: Identify and use support technologies for evaluating and managing an investment (EC 20).
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C1 |
C2 |
C3 |
C4 |
C5 |
C6 |
A1 |
A2 |
A3 |
A4 |
A5 |
A6 |
A7 |
RA1 |
X |
X |
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X |
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RA2 |
X |
X |
X |
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X |
X |
X |
X |
X |
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X |
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RA3 |
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X |
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X |
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X |
X |
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RA4 |
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X |
X |
X |
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X |
X |
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RA5 |
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X |
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X |
X |
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X |
X |
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X |
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RA6 |
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X |
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X |
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X |
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X |
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Teaching methodology
Theoretical classes in the large group. Exceptionally problem solving, within the framework of the class.
Classes of practices, problems and exercises in the small group. Presentations of the results by the students. Evaluable delivery for each activity.
Final presentation of the case study (activity 5) at the end of the course. Evaluable. Possibility of interaction with examples of real companies.
Doubts about the contents before the final exam.
The final exam includes the contents of the whole subject.
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Large Group |
Small Group |
Autonomous Learning |
TOTAL |
Activity 1 |
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2h |
3h |
5h |
Activity 2 |
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4h |
4h |
8h |
Activity 3 |
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4h |
4h |
8h |
Activity 4 |
1h |
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1h |
Activity 5 |
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4h |
10 h |
14 h |
Activity 6 |
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6h |
20 h |
26 h |
Activity 7 |
2h |
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2h |
TOTAL |
3h |
20 h |
41 h |
64 h |
Rules for carrying out the activities
The large group will be organized in theoretical classes, which can be divided into small work groups for the case of problem solving and comments on texts provided by the teacher. Classes will be based on the teacher’s presentation that will serve as class notes.
The small group will be organized into groups that will always work together to carry out the planned activities and deliver the requested reports. Attendance at activities in small groups is mandatory.
The autonomous work will be accompanied by collaborative activities on the virtual platform that will help the student to follow the contents of the course.
Content title 1: Introduction to finance |
Dedication: 16pm |
Large Group: 4h Small Group: 2h Autonomous learning: 10am |
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Description |
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Related activities |
Activity 1: Financial analysis of the company |
Content title 2: Financial accounting |
Dedication: 13 p.m. |
Large Group: 4h Small Group: 4h Autonomous learning: 5h |
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Description |
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Related activities |
Activity 2: Accounting issues |
Content title 3: Analytical accounting |
Dedication: 20 p.m. |
Large Group: 6h Small Group: 4h Autonomous learning: 10am |
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Description |
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Related activities |
Activity 3: Cost analysis Activity 4: Partial exam |
Content title 4: Investment decisions |
Dedication: 38 p.m. |
Large Group: 9am Small Group: 4h Autonomous learning: 25am |
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Description |
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Related activities |
Activity 5: Selection of investment projects |
Content title 5: Financing decisions |
Dedication: 7pm |
Large Group: 2am Small Group: Autonomous learning: 5h |
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Description |
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Related activities |
Text commentary |
Content title 6: The economic-financial plan |
Dedication: 56pm |
Large Group: 15am Small Group: 6h Autonomous learning: 35am |
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Description |
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Related activities |
Activity 6: Business Analysis X (Business Case) Activity 7: Final exam |
Title of the activity 1: Financial analysis of the company
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Dedication: 5h |
Large Group: Small Group: 2h Autonomous learning: 3h |
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General description |
Evaluate the financial condition of the company based on the analysis of the balance sheet and income statement by calculating the ratios of liquidity, indebtedness, turnover, profitability, etc.
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Support material |
Examples of balance sheets, income statements, corporate treasury statements. Notes of the subject. |
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Skills |
EC 20, CT 2 |
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Deliverables and links to the evaluation |
Deliverable from solving a financial analysis problem. Equivalence: 5% of the final grade. |
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Specific objectives |
RA 1, RA 2 |
Title of the activity 2: Accounting issues |
Dedication: 8pm |
Large Group: Small Group: 4h Autonomous learning: 4h |
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General description |
Solving basic accounting problems and financial math exercises. |
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Support material |
List of accounting problems and financial math exercises to solve. Notes of the subject. |
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Skills |
CB 3, CE 20, CT 2 |
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Deliverable and links to the evaluation |
Deliverable from the resolution of some accounting and financial mathematics exercises. Equivalence: 5% of the final grade. |
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Specific objectives |
LO 2, LO 5, LO 6 |
Title of the activity 3: Cost analysis |
Dedication: 8pm |
Large Group: Small Group: 4h Autonomous learning: 4h |
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General description |
Analysis of the different types of costs of the company and their accounting |
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Support material |
Examples of business costs and their accounting. Notes of the subject. |
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Skills |
EC 20, CT 2 |
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Deliverable and links to the evaluation |
Deliverable from solving a cost analysis problem. Equivalence: 5% of the final grade. |
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Specific objectives |
RA 2, RA 5 |
Title of the activity 4: Partial exam |
Dedication: 1pm |
Large Group: 1h Small Group: Autonomous learning: |
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General description |
Partial examination; topics 1-3 |
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Support material |
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Skills |
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Deliverable and links to the evaluation |
Evaluable exam; 20% of the final grade. It does not remove matter. |
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Specific objectives |
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Title of the activity 5: Selection of investment projects |
Dedication: 14pm |
Large Group: Small Group: 4h Autonomous learning: 10h |
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General description |
Analysis of different alternative investment projects in the face of the COVID crisis19. Analysis of support for the change in business strategy resulting from the pandemic. |
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Support material |
Examples of company investment projects arising from the need to modify the business strategy and operations caused by the COVID pandemic19. |
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Skills |
CB 3, CE 20, CT 1, CT 2 |
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Deliverable and links to the evaluation |
Deliverable from solving an investment project selection problem. Equivalence: 10% of the final grade. |
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Specific objectives |
LO 3, LO 4, LO 6 |
Title of the activity 6: Business Analysis X (Business Case) |
Dedication: 26pm |
Large group: Small group: 6am Autonomous Learning: 20pm |
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General description |
Global analysis of the contents worked during the subject, from the study of a case |
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Support material |
Business case. Company accounts. Notes of the subject. |
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Skills |
CB 3, CE 20, CT 1, CT 2 |
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Deliverable and links to the evaluation |
Deliverable: Report / Work on the case, based on case questions. Equivalence: 15% of the final grade. |
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Specific objectives |
LO 2, LO 3, LO 4, LO 5 |
Title of the activity 7: Final exam |
Dedication: 2pm |
Large group: 2h Small group: Autonomous Learning: |
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General description |
Final exam; topics 1-6 |
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Support material |
Business case. Company accounts. Notes of the subject. |
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Skills |
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Deliverable and links to the evaluation |
Evaluable exam; 40% of the final grade. Includes all the subject matter. |
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Specific objectives |
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Qualification system (evaluation)
ACTIVITIES |
PES discipline |
EXAMS |
60% |
WORKS |
15% |
WORK EXPERIENCE |
25% |
Partial exam (Act 4; topics 1-3): 20% + Final exam (Act 7; topics 1-6): 40%
Activity 6 (15%)
Act 1 (5%) + Act 2 (5%) + Act 3 (5%) + Act 5 (10%)
Amat, O. (2008). Economic-financial analysis. 20th edition, Gestión 2000
Rocafot, A. & Ferrer, V. (2010). Cost accounting. Editorial Profit
Rodriguez Ariza, L. & López Pérez, MJ (2011). General accounting. Theory and practice. Pyramid
Suárez Suárez, AS (2014). Optimal Investment and Financing Decisions in the Company. 22ª ed., Pyramid, Madrid.
García Parra, M., Jordà Lloret, JM (2004) Financial direction. Polytechnic Classroom / Business Organization. UPC editions.
Brealey, RA; SC Myers (2015). Principles of Corporate Finance. 9th ed., McGraw-Hill, Madrid.
Santibáñez, J .; Gómez-Bezares, J. (2014). New Case Studies of Investment and Financing. Editorial Desclee de Brouwer
UN Industrial Development Organization, UNIDO (1986) Manual for evaluation of industrial projects.
https://open.unido.org/api/documents/4788156/download/MANUAL%20FOR%20EVA
UN Industrial Development Organization, UNIDO (2018). Evaluation Manual
https://www.unido.org/sites/default/files/files/2018-04/Evaluation%20Manual%20e-book.pdf