Study programme competencies |
Code
|
Study programme competences / results
|
A6 |
Coñecemento adecuado do concepto de empresa, marco institucional e xurídico da empresa. Organización e xestión de empresas. |
B3 |
Capacidade de análise e síntese |
B6 |
Toma de decisións |
B8 |
Capacidade de traballar nun equipo interdisciplinar |
C5 |
Entender a importancia da cultura emprendedora e coñecer os medios ao alcance das persoas emprendedoras. |
Learning aims |
Learning outcomes |
Study programme competences / results |
Understand the economic environment of a company. |
A6
|
B3
|
C5
|
Know the concept and types of business. |
A6
|
B3
|
C5
|
Know and identify the different subsystems of a company and their respective issues. |
A6
|
B3 B6 B8
|
|
Know and apply basic knowledge of accounting and cost management. |
A6
|
B3 B6 B8
|
|
Know and apply basic knowledge of financial management. |
A6
|
B3 B6 B8
|
C5
|
Contents |
Topic |
Sub-topic |
1 The entrepreneur and the firm.
|
- The organization and its environment: Economic analysis.
- The firm as an organization: types of business entities.
- Organizational subsystems.
- The entrepreneur. Concept and main roles.
- Business plan |
2 Accounting information system.
|
- Accounting information system. Concept and functions.
- Basic concepts of Corporate Financial Accounting.
- The accounting method.
- Value creation. |
3 Financial statement analysis.
|
- Economic analysis.
- Financial analysis. |
4 Basic tools of financial analysis. |
- Time value of money.
- Capitalization and discounting.
- Annuities and mixed flows. |
5 Financial subsystem: Investment decisions. |
- Definition of investment.
- Types of investment.
- Financial appraisal of investment projects. |
6 Financial subsystem: Financing decisions.
|
- The cost of different financing sources.
- Short-term financing.
- Long-term financing. |
7 Production subsystem: the costs in the firm.
|
- Production system: concept and functions.
- Management and cost accounting. Basic concepts. Types of costs.
- Costing methods |
8 Commercial subsystem.
|
- Commercial system. Marketing: concepts and functions.
- Marketing mix: product, price, place and promotion. |
9 Human resources.
|
- Human resources system. Functions.
- Human resources management. |
10 Business information system. |
- Information as a company’s asset.
- Business information system. Concept and functions.
- Information systems in business strategy. |
Planning |
Methodologies / tests |
Competencies / Results |
Teaching hours (in-person & virtual) |
Student’s personal work hours |
Total hours |
Guest lecture / keynote speech |
A6 B3 B6 B8 C5 |
15 |
24.75 |
39.75 |
ICT practicals |
B3 B6 B8 |
20 |
30 |
50 |
Seminar |
A6 B3 B6 B8 C5 |
10 |
10 |
20 |
Problem solving |
A6 B3 B6 B8 C5 |
15 |
11.25 |
26.25 |
Mixed objective/subjective test |
A6 B3 B6 B8 C5 |
3 |
9 |
12 |
|
Personalized attention |
|
2 |
0 |
2 |
|
(*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. |
Methodologies |
Methodologies |
Description |
Guest lecture / keynote speech |
Oriented to the description by the teacher of the main contents of the subject. Online ('non-presential') groups will use Teams |
ICT practicals |
Development and implementation of ICT models oriented to solve practical exercises. |
Seminar |
Lectures and practical exercises combined, oriented to teamwork sessions. |
Problem solving |
Practical implementation of the main contents of the subject. Online groups will use Teams |
Mixed objective/subjective test |
Exam performed during the official evaluation period, oriented to the assessment of the theoretical and practical knowledge achieved by the students. It will include open questions, problem solving, and short questions or tests. |
Personalized attention |
Methodologies
|
ICT practicals |
Seminar |
Problem solving |
Guest lecture / keynote speech |
|
Description |
Teachers will make a continuous assessment of the activities performed by the students.
Depending on the methodology used, students will be guided, supervised or helped by the teacher.
Students have teachers’ office hours available, when they may ask any questions regarding the contents of the subject.
|
|
Assessment |
Methodologies
|
Competencies / Results |
Description
|
Qualification
|
Mixed objective/subjective test |
A6 B3 B6 B8 C5 |
The main final exam of the subject, it includes all contents. |
70 |
ICT practicals |
B3 B6 B8 |
Marks will be given in accordance to the results obtained in the different tests that will be set. |
10 |
Seminar |
A6 B3 B6 B8 C5 |
Marks will be given in accordance to the results obtained in the different tests that will be set. |
10 |
Problem solving |
A6 B3 B6 B8 C5 |
Marks will be given in accordance to the results obtained in the different tests that will be set. |
10 |
|
Assessment comments |
Final
marks will be based 30% on continuous assessment marks, and 70% on
the mixed test, either at the first or second opportunities. Part-time
students, taking into account their particular situation as well as
the possibilities by the teaching staff, will have an
equal-opportunity treatment to perform their continuous evaluation. The
evaluation of the early call opportunity is carried out by a specific
mixed exam, comprehensive of all contents and skills of the subject.
|
Sources of information |
Basic
|
Amat Salas, Oriol (2008). Contabilidad y finanzas para no financieros. Ediciones Deusto
Bueno Campos, Eduardo (2004). Curso básico de Economía de la Empresa. Editorial Pirámide
Suárez Suárez, A. (2001). Curso de Economía de la Empresa. Editorial Pirámide
Boedo Vilabella, Lucía (2010). Evaluación de un proyecto de inversión en entornos de certeza, riesgo e incertidumbre . Reprografía Noroeste
Boedo Vilabella, Lucía (2009). Las fuentes de financiación y su coste: aspectos conceptuales y operativa financiera. Editorial Netbiblo |
(ADDITIONAL
REFERENCES – SUPPLEMENTARY
FOR STUDENTS IN ENGLISH) Jones,
M. (2013). Accounting.
John Wiley & Sons, 3rd
edition. Sutton,
T (2004), Corporate Financial Accounting and Reporting, Pearson –
Prentice Hall, 2nd
edition Van
Horne, J.C., Wachowicz, J.M. (2008). Fundamentals
of financial management.
Prentice-Hall International, 13th
edition. Watson,
D., Head, A. (2016). Corporate
Finance: Principles and Practice.
Pearson, 7th
edition. |
Complementary
|
Blackstaff, Michael (2001). Business and Finance for It People. Springer-Verlag
Remirez Prados, José Antonio (2010). Como entender los datos de la prensa económica. Editorial ESIC
Omeñaca García, Jesús (2008). Contabilidad General. Ediciones Deusto
Suárez Suárez, A (2005). Decisiones óptimas de inversión y financiación empresarial. Editorial Pirámide
Laudon, K. (2008). Essentials of Management Information Systems. Prentice-Hall International
Aguado, J.; Lacalle, M; Cepeda, I (2005). Lecciones básicas de economía. International Thomson Publishing |
|
Recommendations |
Subjects that it is recommended to have taken before |
|
Subjects that are recommended to be taken simultaneously |
|
Subjects that continue the syllabus |
|
Other comments |
In the mention of Information Systems, inside the Block of Specific Technology, include three compulsory subjects of the Business main Subject : Business Process Management, Enterprise Information Systems and Business Sectors. In the mention of Software Engineering, include three elective subjects of the Business main Subject: Business Process Management, Enterprise Information Systems and Business Sectors. |
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