The course provides students with the financial vision necessary for the preparation of budgets and financial planning and equip them with the skills to make decisions in investment projects.
Type Subject
Primer - Obligatoria

Titular Professors

Previous Knowledge

No prior knowledge.


1. Interpret the projects impact on the financial situation of a company through indicators that allow evaluating the position of the entity.
2. Apply the structure and cost management system company in the management of a project.
3. Analyse different methods of selecting investment projects.
4. Drawing up of project budgets for different types of companies.


1. Cost management system.
2. Economic operations.
3. Introduction to financial planning.
4. Profitability analysis.
5. Analysis of investement projects.
6. Financing alternatives and calculation of the associated financial cost.
7. Decision making in investment projects.


The teaching methodology used in the on-campus modality is divided into four steps for each of the sessions that make up the subjects of the program:
• Students must prepare at home the previous tasks of the session recommended by the teacher: reading an article, watching a video, solving a practical case or exercise, etc. In this way, the student prepares the topic of the session and acquires prior knowledge that will allow him to take better advantage of the session together with the teacher and the rest of the classmates.
• The teacher dedicates the first part of the session to working on the concepts related to the theme of the day, encouraging debate and discussion among the students, taking advantage of the fact that they have prepared the previous tasks and are based on prior knowledge.
• The teacher dedicates the second part of the session to the analysis, debate and resolution of the practical case or exercise proposed in the previous tasks. In this way, the concepts covered in the first part of the session are taken to a practical environment to strengthen the student's learning. It is essential that students work on the case or exercise at home to make the most of the contributions of the rest of their classmates during the second part of the session, as well as make valuable contributions to the group.
• It is recommended that students prepare at home the subsequent tasks of the session recommended by the teacher, which aim to finish consolidating the knowledge discussed and worked on in class.

The teaching methodology used in the online modality is based on a proprietary methodology developed by La Salle URL called SDBL (Self Directed Based Learning). SDBL is an active methodology based on situational learning and self-directed learning. With situational learning, the student is taught, through challenges, to address real problems and situations of the company with which he can consolidate the new knowledge acquired. With self-directed learning, the student decides how to advance in their training based on their previous experience.
Weekly, the LMS (Learning Management System) platform releases the content of a new topic. The operation of the week is as follows:
• kick-off Synchronous session:
o The teacher makes an overview of the contents and tasks that the student will find throughout the week. The objective of this meeting is to try to discover and reveal on a personal level which aspects of the week that are going to be discussed may be more difficult for the student individually.
o The teacher solves possible doubts of the students about the subject of the previous week.

• Among synchronous connections:
o The student visualizes the content of the sessions and develops the tasks entrusted to him about the topic of the week to consolidate knowledge and identify doubts.
• Check point Synchronous session:
o The teacher solves any doubts that students may have about the contents of the current week.
o The teacher presents additional content or practical cases, which are interesting for the students.
o The teacher generates debate and discussion among the students about the content of the current week to help the students in their assimilation, therefore, improving their learning.
o The teacher provides oral feedback about the deliverables registered by the students in the feedback well of the previous week, emphasizing the difficulties and errors found. This instance is for feedback only and not for qualification. The feedback wells are an instrument for the students to validate with the mentor, in general terms, the resolution to the proposed tasks. In this way, the feedback wells are created thinking of giving the students an opportunity to feel the answers with the mentor. Based on the feedback provided by the mentor, the students will be able to finish developing the task and present it as a final deliverable, with the advantage of having had prior advice from the teacher.
• Rest of the week. The objective is to finish the development of the tasks of the current week from the clarifications received in the synchronous check point session to pass the exercises, tasks and / or deliverables of the topic. It is worth mentioning that most of the time spent during this last part of the week should be spent on solving tasks and deliverables, rather than assimilating content (an aspect that should have been resolved between the kick-off and check point sessions).
The LMS platform gradually opens content (week by week) so that the whole group follows the same academic itinerary. In other words, the sequential opening of topics is done so that all students in the program are working on the same subjects simultaneously.


The assessment of the subject will be based on the individual performance of the student, the grade obtained by the group work and the grade obtained in the final objective test.

Evaluation Criteria

On campus modality:
• Cases and exercises (cases resolution, application of techniques, etc.): 30%
• Work group (content developments, etc.): 50%
• Final test (multi choice questions): 20%

Online modality:
• Participation (debates, forums, comments on articles, etc.): 10%
• Cases and exercises (deliverables 1-2-3): 50%
• Assessment activity – Test (multiple choice questions): 40%

Basic Bibliography

• Profesor notes
• Glenn A. Welsch, Ronald W. Hilton. Presupuestos, planificación y control. Prentice Hall
• Amat, O. Contabilidad y gestión de costes. Editorial Bresca, 2010

Additional Material

• Muñiz, L. Control presupuestario: planificación, elaboración y seguimiento del presupuesto. Editorial Bresca, 2009.