ECTS credits ECTS credits: 6
ECTS Hours Rules/Memories Hours of tutorials: 1 Expository Class: 30 Interactive Classroom: 20 Total: 51
Use languages Spanish, Galician
Type: Ordinary Degree Subject RD 1393/2007 - 822/2021
Departments: Financial Economics and Accounting
Areas: Financial Economics and Accounting
Center Higher Technical Engineering School
Call: Second Semester
Teaching: With teaching
Enrolment: Enrollable | 1st year (Yes)
The objective of this subject is to provide the basic knowledge and tools to understand, analyze and evaluate decisions related to the field of business management. This implies having a vision of the company, in general, and of all its functional areas, but also of the particularities presented by companies based on digital and AI technologies. The approach of the subject is generalist, but the focus will be on the analysis of economic-financial information as a basis for strategic decision making, relying on the use of computer tools and AI technologies applied to management. It also analyzes the entrepreneurial process and the use of AI as a basis for the generation of new opportunities and business models.
BLOCK I. CONTEXTUALIZATION
1. Introduction to business in the current environment
2. Impact of AI on business activity
3. Entrepreneurship: AI as a business opportunity
BLOCK II. PRODUCTION, PERSONNEL AND COMMERCIAL MANAGEMENT AND ADMINISTRATION
4. Administration and management of the company.
5. Production and human resources
6. Commercialization and marketing.
BLOCK III. THE FIELD OF FINANCIAL DECISIONS
7. Financial information as a basis for decision making.
8. Investment analysis and decisions
9. Financing sources and decisions
All the necessary material for the preparation of this subject will be available in the virtual classroom. In some topics, specific bibliography of some of the following manuals will be proposed (indicated with BB general manuals on Business Economics):
ARCHEL DOMENCH, P. LIZARRAGA DALLO, F. y SÁNCHEZ ALEGRÍA, S. (2008): Estados contables. Elaboración, análisis e interpretación. Ed. Pirámide. 2º Ed.
CASTRO ABANCÉNS, I. (2010). “Creación de empresas para emprendedores”. Pirámide.
GARCÍA RODRÍGUEZ, M. et al. (2018). Factoría de Economía de la Empresa. Problemas y test resueltos. Pirámide.
GÓMEZ GRAS, J.M., et al (2012). “Manual de casos sobre creación de empresas en España”. Ed. McGraw- Hill.
(BB) GONZALEZ DOMÍNGUEZ, F.J. y GANAZA VARGAS, J.D. (coord.) (2021). Fundamentos de economía de la empresa, Pirámide.
HOYOS IRUARRIZAGA, J. (2022): “Plan Financiero para Start ups”. ESIC editorial, 2022.
LARRÁN JORGE, M . (2009): "Fundamentos de contabilidad financiera. Teoría y práctica". Ediciones Piramide.
MONTES, R. et al, (2021): “Inteligencia Artificial y Tecnologías Digitales para los ODS”. Real Academia de Ingeniería. Microsite: https://dasci.es/ia4ods/inicio.html
PARTAL UREÑA, A. et al (2020): “Introducción a las finanzas empresariales” (3ª ed.). Ediciones Pirámide.
RODRÍGUEZ SANDIÁS, A. (2018): “Fundamentos de Cálculo Financiero con Excel”. Apuntes del GI VALFINAP de la USC.
ROUHIAINEN, L. (2021): “Inteligencia artificial para los negocios”. Social Business.
(BB) VÁZQUEZ SUÁREZ, L. y SÁNCHEZ GÓMEZ, R. (2020): “Introducción a la gestión de empresas”. Pirámide.
BASIC AND GENERAL:
CG2 - Ability to solve problems with initiative, decision-making, autonomy and creativity.
CB1 - That the students have demonstrated to possess and understand knowledge in an area of study that starts from the base of general secondary education, and is usually at a level that, although it is supported by advanced textbooks, also includes some aspects that involve knowledge from the forefront of their field of study.
CB2 - That students know how to apply their knowledge to their work or vocation in a professional manner and possess the competencies usually demonstrated through the development and defense of arguments and problem solving within their area of study.
SPECIFIC:
CE9 - Ability to define and interpret the fundamentals of organizations, the basic aspects of their organization and management, the innovation process and its management, their different functional areas and their socioeconomic environment.
CE10 - Understand the new business and innovation models in the framework of companies based on artificial intelligence and its technologies.
CE11 - Ability to design and create economic-financial valuation models of projects using appropriate computer tools.
TRANSVERSALS:
TR1 - Ability to communicate and transmit their knowledge, skills and abilities.
TR3 - Ability to create new models and solutions autonomously and creatively, adapting to new situations. Initiative and entrepreneurial spirit.
TR4 - Ability to introduce the gender perspective in models, techniques and solutions based on artificial intelligence.
TR6 - Ability to integrate legal, social, environmental and economic aspects inherent to artificial intelligence, analyzing its impacts, and committing to the search for solutions compatible with sustainable development.
There will be a combination of expository sessions, in which the theoretical contents of the program will be presented, which will serve as a basis to be applied later in the laboratory classes, which will be developed in smaller groups, and will have as objective, depending on the topic in question, the resolution of practical cases, individually or in groups, and of exercises using the spreadsheet as a working tool.
For the good development of the contents, some practical seminars will be organized as complementary activities that should be attended by all students, particularly one of basic concepts of finance in Excel, which will allow them to perform the practices of topics 7, 8 and 9 with greater solvency.
The evaluation system includes two parts:
a. CONTINUOUS EVALUATION: 50% of the final grade. It includes group and individual activities (assignments and tests), which will be done throughout the course, both in the classroom and in a certain period of time. All these activities will be detailed at the beginning of the course and will fundamentally evaluate the specific competences CE10 and CE11 and the transversal competences.
b. FINAL EVALUATION: 50% of the final qualification. It will be carried out by means of an exam of all the contents worked in the course, which may include both test type questions (theoretical-practical) and short answer questions. This exam will evaluate the basic and general competences, as well as the specific CE9. In order to pass the subject, a minimum of 40% of the maximum score must be obtained in the exam, that is, 4 points out of 10.
SECOND CHANCE: The exam will have a similar structure to that of the 1st opportunity, and the conformation of the final grade will remain the same for this second opportunity.
The student will have the condition of “NOT PRESENTED” when he/she does not attend the final exam, in any of the two opportunities, regardless of the grade obtained in the continuous evaluation.
REPEATING STUDENTS: The student may decide if he/she wishes to keep the grade obtained in the continuous evaluation for the following year.
In case of fraudulent performance of practical activities or exams, the provisions of the “Regulations for the evaluation of students' academic performance and grade review” shall apply.
Lectures (theoretical, exercises or problems): 30 h
Practical sessions in the computer classroom: 20 h
Individual tutoring of students: 1 h
Evaluation: 4 h
Students' personal work (study, exercises, practices, projects) and other activities (non face-to-face evaluation): 95 hours.
TOTAL: 150 H
Regular attendance to classes.
Basic MS Office skills (word, ppt and excel).
Mª Loreto Fernandez Fernandez
Coordinador/a- Department
- Financial Economics and Accounting
- Area
- Financial Economics and Accounting
- Phone
- 881811623
- loreto.fernandez [at] usc.es
- Category
- Professor: University Lecturer
Bianca Cid Bouzas
- Department
- Financial Economics and Accounting
- Area
- Financial Economics and Accounting
- bianca.cid [at] usc.es
- Category
- Professor: Temporary supply professor to reduce teaching hours
| Wednesday | |||
|---|---|---|---|
| 09:00-11:00 | Grupo /CLE_01 | Spanish | IA.11 |
| 12:00-14:00 | Grupo /CLIL_02 | Spanish | IA.12 |
| Thursday | |||
| 09:00-10:00 | Grupo /CLE_01 | Spanish | IA.11 |
| 10:00-12:00 | Grupo /CLIL_01 | Spanish | IA.12 |
| Friday | |||
| 10:30-12:30 | Grupo /CLIL_03 | Spanish | IA.12 |
| 05.22.2026 09:15-14:00 | Grupo /CLIL_03 | IA.01 |
| 05.22.2026 09:15-14:00 | Grupo /CLE_01 | IA.01 |
| 05.22.2026 09:15-14:00 | Grupo /CLIL_01 | IA.01 |
| 05.22.2026 09:15-14:00 | Grupo /CLIL_02 | IA.01 |
| 05.22.2026 09:15-14:00 | Grupo /CLIL_03 | IA.02 |
| 05.22.2026 09:15-14:00 | Grupo /CLE_01 | IA.02 |
| 05.22.2026 09:15-14:00 | Grupo /CLIL_01 | IA.02 |
| 05.22.2026 09:15-14:00 | Grupo /CLIL_02 | IA.02 |
| 07.02.2026 09:30-14:00 | Grupo /CLIL_03 | IA.01 |
| 07.02.2026 09:30-14:00 | Grupo /CLE_01 | IA.01 |
| 07.02.2026 09:30-14:00 | Grupo /CLIL_01 | IA.01 |
| 07.02.2026 09:30-14:00 | Grupo /CLIL_02 | IA.01 |