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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
Select and use quantitative instruments for decision making and contrasting economic hypotheses
Read and interpret the information that companies publish about their financial and economic situation.
Knowing 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 agents concerned.
Learn how to issue diagnoses and prepare analytical reports that help to learn about the past, understand the present and project the future of a company.
This subject has methodological and digital resources to make possible its continuity in non-contact mode in the case of being necessary for reasons related to the Covid-19. In this way, the achievement of the same knowledge and skills that are specified in this teaching plan will be ensured.
The Tecnocampus will make available to teachers and students the digital tools needed to carry out the course, as well as guides and recommendations that facilitate adaptation to the non-contact mode.
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 the accounting rules in force taking 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 the internal formation of value in the company.
Reason and comment on the information provided by the financial statements.
Work will be done with computer support with the EXCEL program
MD1. Master class: Expository class sessions based on the teacher's explanation attended by all students enrolled in the subject
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.
MD9. Solving exercises and problems: Non-contact activity dedicated to solving 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-face-to-face tutorials: for which the student will have telematic resources such as e-mail and ESCSET intranet resources.
Topic 1: The financial function of the company
Topic 2: Operational Finance: Analysis and diagnosis
2.1 The balance: Economic Structure and Financial Structure
2.2 The income statement
2.3 Instruments of financial analysis: ratios
2.5 The Maneuver Fund
Topic 3: The management of working capital and liquidity
3.1 Investment and short-term financing
3.2 Business cash flow
3.4 Financial forecast
Topic 4: Treasury management: Cash management
4.1 The treasury budget
4.2 Principles and objectives of cash management
4.2 Management of collections
4.3 Payment management
4.4 Banking relationships.
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. Forecasts of income and expenses.
5.3. Company culture and investment projects
5.4. Investment selection methods
54.1. Static methods
5.4.2. Dynamic methods
Topic 6: Business financing.
6.1. Short-term financing
6.2. Long-term financing
6.4 Funding of start-ups
-Individual activities: Activities/exercises will be done and submitted for each topic, either while the topic is being developed or at the end of it
-Group activities: Carrying out a group work at the end of the subject
The student assessment will be based on three points or activities.
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.
González, J. (2010): Analysis of the company through its economic-financial information.
Theoretical foundations and applications. 3rd ed. Ediciones Pirámide.
AMAT, Oriol. (2013). Comprehensive analysis of companies. Barcelona. Profit
Carmen Ruíz Moya, Teresa Noguera Vidal and MªLuz Esteve Crespo (2017). Financial Management. McGrawHill
Beloved, Oriole. (2019). Introduction to accounting and finance. Barcelona, Profit.