Academic Year/course:
2023/24
425 - Bachelor's Degree in Industrial Organisational Engineering
30122 - Business economics
Syllabus Information
Academic year:
2023/24
Subject:
30122 - Business economics
Faculty / School:
175 - Escuela Universitaria Politécnica de La Almunia
Degree:
425 - Bachelor's Degree in Industrial Organisational Engineering
ECTS:
6.0
Year:
3
Semester:
First semester
Subject type:
Compulsory
Module:
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1. General information
The main objective is to know and use the basic economic instruments that allow the student to manage a company, from the planning of material and human resources, to the generation of the product and the setting of prices. To achieve this, a simulation work will be developed with spreadsheets that reflect the interconnection of all the operational areas of the company and the effects of the variability of the environment.
These approaches and objectives are aligned with the following Sustainable Development Goals (SDGs) of the United Nations Agenda 2030 (https://www.un.org/sustainabledevelopment/es/): SDG-8 (targets 8.2., 8.4.), SDG-12 (targets 12.1., 12.5.), SDG-16 (targets 16.5., 16.6.); so that the acquisition of the subject learning results provides training and knowledge, skills and competencies to contribute to some extent to their achievement.
2. Learning results
1. Know the principles of human behavior from an economic perspective
2. Know the economic fundamentals of allocation mechanisms and institutions
3. The market as allocator, efficiency and inefficiency
4. Understand the relationship between market structures, firm behavior and outcomes (private and social)
5. Devise a company strategy based on the conditions of the environment
6. Conceive the role of industrial policy
7. Understand the different variables and decision horizons in the company and their interdependencies
8. Be able to create and capture value through the company's strategy
9. IBe s able to perform an internal analysis of the company in order to detect its unique resources and enhance them
10. Be able to analyze the company's results and relate them to the company's strategy and economic analysis of
the company.
3. Syllabus
Unit 1. Equity position
Unit 2. Investment depreciation methodology
Unit 3. Sales forecast analysis
Unit 4. Production requirements planning
Unit 5. Purchasing requirements planning
Unit 6 Planning in the Procurement Area
Unit 7. Operating overhead planning
Unit 8. Personnel expense planning
Unit 9. Economic and financial implications of taxes: Personal Income Tax and Social Security
Unit 10. Economic and financial implications of taxes: VAT
Unit 11. Planning of financing requirements
Unit 12. Analysis of the cash flow statement
Unit 13. Income Statement Analysis
Unit 14. Balance Sheet Analysis
4. Academic activities
Lectures, 25h: Sessions of theoretical exposition and resolution of representative and simulation problems
Classroom practices, 34h: Class work sessions, simulation problem solving and discussion of case studies Evaluation tests, 6h: Tests in Continuous Assessment
Tutored activities, 40h: Tutored exercises and case studies distributed throughout the semester
Autonomous student activities, 45h: For autonomous study
5. Assessment system
An optional Continuous Assessment System is proposed, in addition to the Global Asessment System.
Practical Tests
- Spreadsheet tests on pension statements. 15% of the final grade
- Final work on the planning of a production company, in interconnected spreadsheets based on linked forecasting statements . 35% of the final grade
Assessment criteria: Correct functioning and interrelation of the information contained in the spreadsheets Theoretical Tests
- Questionnaires with short open-ended and/or multiple-choice questions. 45% of the final grade.
Assessment criteria for open-ended questions: Accuracy, relevance and clarity in your response
- Explanatory report, which collects and analyzes the data processing and environmental variables taken into consideration in the work planning. 5% of the final grade
Continuous Assessment Requirements:
- Minimum attendance at 80% of classroom activities
- Participation in all the evaluative tests of the semester
- Delivery of the Planning Work in spreadsheet and the Explanatory Report
Global Assessment System corresponds to a single exam in an official call, in which the same type of tests and the same evaluation criteria as those mentioned for the Continuous Assessment will be posed.