General information

Subject type: Mandatory

Coordinator: Monica Juliana Oviedo León

Trimester: Third term

Credits: 6

Teaching staff: 

Monica Juliana Oviedo León

Teaching languages

Teaching materials can be in Catalan, Spanish and English.


Basic skills
  • 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.

Specific skills
  • CE6. Synthesize and evaluate marketing strategies for the internationalization of business activity.

  • CE8. Synthesize ideas to make them feasible and profitable business understanding the current market.

  • CE11. Apply the knowledge to undertake business projects that allow the creation of new companies or the improvement of existing ones, applying innovative and creative ideas.

  • CE15. Gather and interpret meaningful data to make judgments that include reflection on relevant business issues and be able to prepare a document that allows for the transmission of information or an innovative business proposal.

General competencies
  • CG1. Be able to work in a team, actively participate in tasks and negotiate in the face of dissenting opinions until reaching consensus positions, thus acquiring the ability to learn together with other team members and create new knowledge.

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


Subject that aims to provide knowledge in the financial area of ​​the company through economic and accounting analysis, financing, economic performance and investment.

Learning outcomes

Understand the financial statements of a company and know how to diagnose the financial situation of the same.
Understand the role and relevance of economic and financial planning.
Know how to evaluate the different profitability of the company.
Know how to evaluate the financial performance of investment projects.

Working methodology

Theoretical sessions
MD1.Master class: Expository class sessions based on the teacher's explanation attended by all students enrolled in
the subject
MD3. Presentations: Multimedia formats that support face-to-face classes
Guided learning
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 solving practical exercises based on the data provided by the teacher.


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.


Introduction: Marketing and finance

Topic 1. Economic and financial analysis of the company
Economic analysis

  • Analysis of the income statement and main ratios
  • Economic profitability
  • Profitability thresholds: breakeven and operating leverage

Financial analysis

  • The balance sheet: economic and financial structure of the company
  • Main ratios: indebtedness, solvency and liquidity
  • Operating ratios

Topic 2. Economic-financial planning
Different levels of planning

The financial plan

  • Forecast financial statements
  • Treasury budget

Topic 3. Management of current assets and short-term financing
The objective of liquidity
Cash Management
Customer account management
Inventory management
Short term financing

Topic 4. Valuation of investments
The cash flow of a project
NPV, IRR and Profitability Index
Recovery period

Topic 5. Long-term financing
Capital vs. Debt: selection criteria
Funding sources
Effects of indebtedness

Learning activities

Inside the classroom:

AF1. Theoretical sessions. The case methodology will be used to develop the theoretical content of the subject. The resolution of the cases is
will do with spreadsheets (excel), so students must bring a laptop to the classroom.
AF3. Work in group. Solving cases and practical problems in class and in groups, to promote a work dynamic that is highly demanded in companies.

Outside the classroom:

AF3. Work in group. In groups of between 4 and 5 students, a practical case will need to be solved which will need to be presented and defended, apart from making the corresponding written report.
AF4. Individual work. Carrying out exercises at an individual level
AF5. Personal study
AF7. Face-to-face tutorials

Evaluation system

Evaluation system:

SE4. Final exam 50%

SE1. Test and case analysis (non-recoverable)


SE2. Group work (20%) (non-recoverable)

SE3. Exhibitions (10%) (non-recoverable) 



There will be a final exam that will account for 50% of the final grade, with a minimum grade of 4.
Test and case analysis: 20% of the final mark.
Group work and exhibitions. Evaluable case study: 30% of the final mark (the memory, the power point, the presentation, the defense and the
quality of the questions).

RECOVERY EXAM: If a student has failed, they can go to retake, taking the entire exam again. The grade corresponding to the continuous assessment (50% of the test and the evaluable case study) is not recoverable and will be retained when calculating the final grade. 

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



Masons, Joan (2010). Finances for marketing and sales professionals. god

Santandreu, Eliseu. (2005). Finance for marketing managers. Grupo Planeta (GBS).

Slava, José de Jaime (2013). Finances for marketing and sales. How to plan and control commercial management. ESIC Editorial, Madrid.

Martínez Abascal, Eduardo (2011). Finance for executives. McGraw-Hill Spain.


Kotler, Philip and Keller, Kevin (2016) Marketing Management. Ed. 15th Pearson Education, Mexico.

Amat, Oriol (2008): "Comprehensive analysis of companies", Profit Editorial, Barcelona.

Brealey, Richard; Myers, Stewart; and Allen, Franklin (2010). Principles of corporate finance. 9th edition. Madrid, McGraw-Hill (Or latest version).