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Dades generals

Curs acadèmic:
2020
Descripció:
Coneixement de les tècniques i eines d'anàlisi i interpretació de les inversions i resultats de l'empresa hotelera i de restauració
Crèdits ECTS:
4

Grups

Grup A

Durada:
Semestral, 1r semestre
Professorat:
ANTONIO VILA FERNANDEZ-SANTACRUZ
Idioma de les classes:
Anglès (100%)

Competències

  • Analitzar els resultats de la política de l'activitat turística i hotelera, traslladant als objectius interns i fent plans concrets per a la seva implementació en els nivells de la funció departamental o de negoci.
  • Desenvolupar la capacitat de diagnosticar i resoldre problemes mitjançant la recerca d'informació de diferents fonts per tal de prendre les decisions més encertades
  • Utilitzar els idiomes estrangers estudiats com a vehicles normalitzats de comunicació internacional
  • Criticar la pertinència dels informes resultants de la investigació, l'avaluació o la intervenció

Continguts

1. Topic sections: Financial Statement analysis. Analysis of Working Capital. Analysis of the Income Statement: USALI. The Profitability and Financial Leverage effect. Case Studies: conclusions. Practical review. How to implement the economic and financial planning. Diagnosis forecast. Financing alternatives. Financial viability planning model. Group presentations.

2. ECONOMIC AND FINANCIAL ANALYSIS. 1.1. Financial Statement Analysis. 1.1.1. Solvency and indebtedness. 1.1.2. Applications and Funds statement. 1.1.3. Diagnosis of financial evolution. 1.2. Analysis of Working Capital. 1.2.1. The operating cycle of the company. 1.2.2. Capital management and financial needs. 1.3. Analysis of the Income Statement. USALI. 1.3.1. Departamental costs. 1.3.2. Summary Operating Statement. Marginal analysis. 1.3.3. Breakeven and other ratios. 1.4. The Profitability and Financial Leverage effect. 1.4.1. Operating profitability and key factors. 1.4.2. The financial performance before and after taxes. 1.5. Case Studies.

3. ECONOMIC AND FINANCIAL PLANNING. 2.1. How to implement the economic and financial planning. 2.1.1. Profit and Loss statement forecast. 2.1.2. Cash flow projections. 2.1.3. Capital budget. 2.1.3. Balance sheet forecast. 2.2. Diagnosis forecast. 2.2.1. Causes of the financial problems of the company. 2.2.2. Transitional and permanent financial needs. 2.3. Financing alternatives. 2.3.1. Active resources. 2.3.2. Equity funds. 2.3.3. Long-term financing. 2.3.4. Cyclical and express funds. 2.4. Financial policy. 2.4.1. Cash Flow projections in different scenarios. 2.4.2. Evaluating Hotel Development Plan. 2.4.3. Sensitivity analysis and its impact on the IRR. 2.5. Case Studies.

Activitats

Tipus d’activitat Hores amb professor Hores sense professor Hores virtuals amb professor Total
Anàlisi / estudi de casos 8,00 15,00 0 23,00
Aprenentatge basat en problemes (PBL) 0 15,00 0 15,00
Exposició dels estudiants 9,00 0 0 9,00
Prova d'avaluació 2,50 0 0 2,50
Sessió expositiva 8,00 0 0 8,00
Sessió pràctica 8,00 12,00 0 20,00
Simulacions 2,50 6,00 0 8,50
Treball en equip 4,00 10,00 0 14,00
Total 42,00 58,00 0 100

Bibliografia

  • Martin Fridson & Fernando Álvarez (2011). Financial Statement Analysis. Wiley Finance..
  • Steven M. Bragg. (2014). Budgeting. Accounting Tools Series.
  • Hirt, Block and Danielsen (2014). Corporate Finance Foundation. McGraw-Hill.
  • Brealey, Myers & Allen (2010). Principles of Corporate Finance. McGraw-Hill, Inc.

Avaluació i qualificació

Activitats d'avaluació:

Descripció de l'activitat Avaluació de l'activitat % Recuperable
Analysis financial statements. Diagnose relevant information Written report presentation 30 No
Presentation of study cases and conclusions Oral presentations 35 No
Final presentation Final presentation of a study case with specific questions individually 35 No

Qualificació

Evaluation systems

The ordinary evaluation system is Continuous Evaluation for all students. Global Evaluation (no class attendance required) is limited to students from previous courses and, in some very special cases, students who are explicitly authorized by the Academic Board of Directors to undergo global evaluation in this subject.

For Continuous Evaluation, a minimum of 80 % class attendance is required, regardless of any justification for non-attendance. Only those absences which are reported by the Academic Board of Directors will not be counted as non-attendance. Students who do not meet the attendance requirement will lose the benefits and partial grades of Continuous Evaluation and must sit a global evaluation, without any further re-sit.
In the event that a non-attendance reported by the Academic Board of Directors affects an assessment activity, an alternative will be considered to the extent that the activity requires it.

In the case of students with special needs and whose situation has been communicated by the Academic Direction, an appropriate adaptation of the evaluation will be considered in order to guarantee equal opportunities.

The final marks of Continuous Evaluation will be communicated before the end of the teaching period, and in any case before the Global Evaluation period begins.

Both in Continuous Evaluation and in Global Evaluation there is an option of re-evaluation (re-sit) if the passing grade is not reached; the conditions are detailed below.

• Continuous assessment. According to the current regulations of the school (minimum class attendance required of 80%).

• Final exam of the whole subject. For those who cannot do the continuous assessment due to lack of attendance (obligatory 80%) or who have failed the continuous assessment.

• Re-sit assessment. The students repeating the subject have the right to do the Final Exam and a re-sit assessment.


Criteris específics de la nota «No Presentat»:
A student who fails to sit at least one of the exams mentioned above (continuous / global / re-sit) will be qualified “No presentat”.

Avaluació única:
The ordinary evaluation system is Continuous Evaluation for all students. Global Evaluation (no class attendance required) is limited to students from previous courses and, in some very special cases, students who are explicitly authorized by the Academic Board of Directors to undergo global evaluation in this subject.

Requisits mínims per aprovar:
Per considerar superada l’assignatura, caldrà obtenir una qualificació mínima de 5.0

Tutoria

Tutorial meetings can be requested by sending an e-mail directly to the teacher of the subject. Tutorials may be carried out either in person or remotely through an appropriate channel.

Comunicacio i interacció amb l'estudiantat

During the class hour, all necessary instructions will be given to follow up on the subject. If necessary, an e-mail will be sent to the whole class or to the students concerned.

Observacions

The course Managerial Accounting and Finance provides a synthetic overview about the economic and financial management usual problems of the company, incorporating the most relevant criteria for analysis and decision making that affects the hotel profitability, in the short and long term perspective.

We focus on the "learning by doing" approach, so it is essential that students not only understand the concepts, but mainly its practical applicability. In this sense, each class session is structured dynamically, combining explanations of basic concepts, work in small groups and the final joint debate on the main conclusions of case studies, as well as highlight possible clarifications.

Modificació del disseny

Modificació de les activitats:
The design of the subject has been made for teaching in UdG scenario 1-Presential.
In the event that scenarios with limited or non-attendance are declared, the degree of virtual teaching will be increased accordingly, through the platform chosen by the school for this purpose. In this case, priority will be given to classroom attendance as far as is reasonably possible and permitted, and the scheduled class sessions will be respected, which will be the contact times for students/teachers to carry out the same activities.

Modificació de l'avaluació:
In the event that the evaluation activities cannot be carried out presentially, these same activities will be carried out on the same day and at the same time as planned, using non-presential channels. Two weeks before the date, the students concerned will be informed of the channel that will be used to carry out the activity.

Tutoria i comunicació:
Tutoring and communication with students will take place in all scenarios as defined in the Tutoring and Communication section.

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