Información Financiera y su Análisis

This module introduces the fundamental principles of financial accounting and their importance in business contexts. Students will learn about the characteristics of financial information, the accounts that make up financial statements, and how they interrelate. The module also explores the critical role of assets, liabilities, and capital in business success, providing a foundation for understanding how financial statements reflect an organization's economic reality.

This module focuses on the analysis and interpretation of key financial statements for decision-making purposes. Students will examine the most important financial reports and learn methodologies for analyzing them, including the calculation and interpretation of financial ratios. The module emphasizes techniques for measuring liquidity and profitability, and guides students in making informed business decisions based on financial analysis results.

This module examines cash flow management and its critical importance to business operations and sustainability. Students will learn about the sources and uses of cash, and the various activities that generate or consume cash resources. The module covers techniques for analyzing cash flow statements and teaches how to project cash flows for evaluating business projects, emphasizing the distinction between profitability and liquidity in business decision-making.

This module explores advanced topics in accounting and finance for strategic decision-making. Students will gain an understanding of cost behaviors and classifications in different business contexts. The module emphasizes marginal costing techniques and their application in making short-term business decisions, such as pricing strategies, make-or-buy decisions, and resource allocation, providing practical tools for optimizing business performance.