General information

Subject type: Mandatory

Coordinator: Monica Juliana Oviedo León

Trimester: First term

Credits: 6

Teaching staff: 

Sergi Serrano Regol
Monica Juliana Oviedo León 
Núria Masferrer Llabinés 

Teaching languages

Check the schedules of the different groups to know the language of teaching classes. Although the material can be in any of the three languages.


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_Analyze business contexts, identify markets and customers and establish marketing strategies using advanced and innovative techniques


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



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.

Learning outcomes

  • Analyze, design and implement a company's budget and evaluate its implementation.
  • Determine the economic and financial situation of a company.
  • Establish the financial statements of a company in accordance with current accounting standards taking into account
  • takes into account the different regulations depending on the size of the company, formats and models.
  • Propose and apply a financial-accounting information system that studies valuable internal training in the company. 
  • Reason and comment on the information provided by the financial statements.

Working methodology

Theoretical sessions

MD1. Master class: Expository class sessions based on the teacher's explanation attended by all students enrolled in the subject

Guided learning

MD5. Seminars: Face-to-face format in small work groups (between 14 and 40). These are sessions linked to the face-to-face sessions of the subject that allow to offer a practical perspective of the subject and in which the participation of the student is key.

MD7. Case study: Dynamics that starts from the study of a case, which serves to contextualize the student in a specific situation, the teacher can propose different activities, both individually and in groups, among their students.

Autonomous learning

MD9. Solving exercises and problems: Non-contact activity dedicated to the resolution of practical exercises based on the data provided by the teacher.

MD10. Research and critical reading of articles: Students start from a working hypothesis that they are developing, following the fairies of the research methodology, including the critical reading of articles.

MD11. Non-contact tutorials: for which the student will have telematic resources such as e-mail and ESCSET intranet resources.

The classroom (physics or virtual) it is a safe, free space of attitudes sexists, racists, homophobic, transphobic i discriminatory, ja be towards the students or towards the faculty. we trust that among all and all we can create a space sure on ens can to err i to learn sense having to suffer prejudice others.


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.

Learning activities

-Individual activities: Activities / exercises will be done and delivered for each topic, either while the topic is being developed or at the end

-Group activities: Carrying out a group work at the end of the subject

- It will work with computer support with the EXCEL program

Evaluation system

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

1. Test (20% of the total mark). There will be different theoretical-practical tests 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 



Work in group




Final exam


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




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

MARTÍNEZ ABASCAL, Eduardo (2012): Finances for managers, Mc Graw Hill, IESE Business School, 2nd edition, Madrid.

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