TecnoCampus Foundation
eCampus
University Business
eCampus

What are you looking for?

General information

Subject type: Mandatory

Coordinator: Jesus Ezequiel Martínez Marín

Trimester: First term

Credits: 6

Teaching staff: 

Núria Masferrer Llabinés

Skills

Specific skills

  • Demostrar capacitat per comunicar de manera fluida en llengua espanyola, catalana i anglesa de forma oral i escrita en l'entorn de la logística i els negocis marítims

  • Interpret the economic, financial and accounting status of a company or business unit to take appropriate measures in its management

  • Identify the basic economic concepts, as well as the microeconomic and macroeconomic functioning of the markets

Description

Read and interpret the information that companies publish about their financial and economic situation.

Know current economic / financial facts.

Know how to use (apply) the instruments and indicators that allow to analyze, compare and evaluate the annual accounts in accordance with the needs of the interested agents.

Learn to make diagnoses and make analytical reports that help to know the past, understand the present and project the future of a company.

 

 The classroom (physical or virtual) is a safe space, free of sexist, racist, homophobic, transphobic and discriminatory attitudes, either towards students or teachers. We trust that together we can create a safe space where we can make mistakes and learn without having to suffer the prejudices of others.

Contents

Topic 1: The financial function of the company

1.1. The financial system

1.2. The financial function of the company: The financial objective

1.3. Principles of financial function

1.4. The investment-financing binomial

1.5. The role of the CFO

 

Topic 2: Operational Finance: Analysis and diagnosis

2.1. The balance sheet: Economic structure and financial structure

2.2. The income statement

2.3. Financial analysis tools: ratios

2.4. NOF

2.5. The Maneuvering Fund

 

Topic 3: Working capital management and liquidity

3.1. Short-term investment and financing

3.2. The business circulation

3.3. Financial forecast

 

Topic 4: Treasury management: Cash management

4.1. The treasury budget

4.2. Principles and objectives of cash management

4.3. Collection management

4.4. Payment management

4.5. Banking relations.

 

Topic 5: Business investment

5.1. The investment decision of a company.

5.2. Components of an investment project.

5.2.1. Investment budget

5.2.2. Funding budget

5.2.3. Income and expenditure forecasts.

5.3. Company culture and investment projects

5.4. Investment selection methods

5.4.1. Static methods

5.4.2. Dynamic methods

 

Topic 6: Business financing.

6.1. Short-term financing

6.2. Long-term financing

6.3. Self-financing

6.4. Start-up financing

Evaluation system

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

  1. Resolution of the exercises posed in the virtual campus on the content of the subject (40% of the total mark). The minimum grade required to average will be 3,5
  2. Film discussions of current events and delivery of conclusions (10% of the total mark)
  3. Teamwork: analytical report of a real company, carried out in a team of 3 or 4 students (20% of the total mark).
  4. Final test (30% of the total mark). The minimum grade required to average will be 3,5

There may be a test that replaces the performance of the exercises of a topic.

The recovery of the subject will only be done on 50% of the final mark corresponding to the mark of the final exam.

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

REFERENCES

Basic

AMAT, Oriol (2008). Understanding Accounting and Finance (part 3 and part 5)

Editorial Management 2000

MARTÍNEZ ABASCAL, Eduardo (2012). Finance for managers

McGraw-Hill

AMAT, Oriol. (2013). Comprehensive analysis of companies. Barcelona. Profit

Carmen Ruiz Moya, Teresa Noguera Vidal and Mª Luz Esteve Crespo (2017). Financial Management. McGraw Hill

GONZÁLEZ, J. (2010). Analysis of the company through its economic-financial information

Theoretical foundations and applications. 3ª ed. Pyramid Editions