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Finance Management

Code: 43411
Credits: 6
2026/2027
Degree programme Type Course
Hotel Management OB 1

Contact lecturer

Name :
Víctor Gimenez Garcia
Email :
victor.gimenez@uab.cat

Teaching staff

Isabel Narbón Perpiña
Ane Elixabete Ripoll Zarraga

Teaching staff (external to UAB)

Toni Ramis

Group languages

You can consult this information at the end of the document.

Prerequisites

No prerequisites for taking this course

Objectives

The module provides detailed knowledge of the analytical techniques and models used in the decision-making processes of the Finance department of a modern hotel corporation. The concepts and theories that support modern corporate finance include diverse topics, including the concepts of profitability, risk, investment analysis, capital cost, budget, sources of financing, mergers, acquisitions and financial insolvency.

The objectives are:

  • To provide detailed knowledge of the analytical techniques and models used in the decision-making processes of the Finance Department of a modern hotel corporation
  • To reinforce the concepts and theories that support modern corporate finance that cover diverse topics, including the concepts of profitability, risk, investment analysis, capital cost, budget, real options, sources of financing, mergers and acquisitions and financial insolvency
  • To integrate financial concepts with those of the marketing plan and corporate strategy

 

Learning outcomes

  1. Integrate knowledge and use it to make judgements in complex situations, with incomplete information, while keeping in mind social and ethical responsibilities.
  2. Communicate and justify conclusions clearly and unambiguously to both specialist and non-specialist audiences.
  3. Continue the learning process, to a large extent autonomously.
  4. Identify and combine indicators with which to prepare reports for decision-making.
  5. Work in interdisciplinary teams.
  6. Solve problems in new or little-known situations within broader (or multidisciplinary) contexts related to the field of study.
  7. Show expertise in the most important concepts in economic and financial management.
  8. Recognise the public nature of the annual accounts and the drawbacks of this information transparency.
  9. Know the legal requirements and processes of auditing.
  10. Know the phases in the planning process and the basic documents on planning.
  11. Know the financing instruments for current activities and growth strategies in hotel chains.
  12. Know the techniques and tools for analysing hotel investments.
  13. Recognise the impact of the property business on the hotel sector and its economic and financial consequences.
  14. Know the implications of the sales and marketing plan for the economic and financial plans.
  15. Know and analyse the main economic and financial variables for decision-making.
  16. Design a costs system based on the Uniform System of Accounts for the Lodging Industry.
  17. Analyse the profit and loss account and the indicators of profitability and productivity.
  18. Know the main reports from the enterprise resources planning (ERP) systems in the area of finance and accounting.
  19. Implement the Uniform System of Accounts for the Lodging Industry in general ERP (Enterprise Resources Planning) systems.
  20. Use ICT tools for economic and financial analysis and investment valuation.
  21. Analyse economic and financial information to increase the efficiency and profitability of the hotel business.
  22. Establish control systems in line with general company strategy to achieve optimal efficiency for the desired levels of service.
  23. Use advanced systems of performance assessment.

Contents


  1. The coherence and reliability of the data.

  2. The analysis of the historical financial statements

  3. Analytical accounting

  4. The Uniform System of Accounts for the Lodging Industry

  5. Economic and financial planning

  6. Investments and financing. Scenario Analysis

  7. The heritage business in the hotel sector

Learning activities and methodology

Title Hours ECTS Learning outcomes
Theory classes 55 2.2
Study, case study and exam preparation 53.5 2.14
Working sessions cases study and professor advise 40 1.6

The teaching methodology is based on different activities:

  • Lectures where the teachers will present the general topics, cases / exercises will be resolved / discussed and debates will be held between students on exposed and previously read or explained topics
  • Exams
  • Realization of computer sessions solving the cases study
  • Personalized tutoring with the teacher, both individual and group

Teaching language: Spanish

In this course, the use of Artificial Intelligence (AI) technologies is not allowed in any of its phases. Any assignment containing AI-generated content will be considered a breach of academic integrity and may result in partial or full penalization of the activity's grade, or more severe sanctions in serious cases.

Annotation: within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.

Assessment

Continuous assessment activities

Title Weight Hours ECTS Learning outcomes
Deliverables 25% 0.5 0.02 5, 7, 8, 11, 12, 13, 15, 16, 17, 19, 20, 21, 22
Exams 30% 0.5 0.02 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23
Case study 45% 0.5 0.02 10, 11, 12, 13, 14, 15, 16, 17, 19, 21, 23

In order to pass the subject, a minimum attendance of 80% will be required for the lectures. Students who obtain a minimum grade in the first call of 3.5 may attend the retake exam.


The commission of any irregularity in an assessment activity (academic fraud, plagiarism, or improper use of AI, unless such use is expressly authorized in the course guide) that could lead to a significant variation in the grade will result in that activity being graded with a 0. If the course guide stipulates that passing the subject requires obtaining a minimum grade in that assessment activity, or if several irregularities occur in the assessment activities of the same subject, the final grade for that subject will be 0. Independently of this, disciplinary proceedings may be initiated against any student who commits any of these irregularities.


This subject does not offer the option for comprehensive evaluation.

Bibliography

  • Contreras, J.I.; Durbán, S.; Palacín, M.J. y Ruiz., R.J. (1995). Casos prácticos de finanzas corporativas, McGraw-Hill, Madrid.
  • De Pablo, A. Ferruz, L. y Santamaría, R. (1990). Análisis práctico de decisiones de inversión y financiación en la empresa. Casos resueltos y aplicaciones informáticas, Ariel, Barcelona.
  • Educational Institute American Hotel & Lodging Asociation (2006). Uniform system of accounts for the lodging industry. London
  • Martín Fernández, M. y Martínez Solano, P. (2000). Casos prácticos de dirección financiera, Pirámide, Madrid.
  • Martínez Abascal, E. (2012). Finanzas para Directivos. Ed. McGraw-Hill.
  • Ross, S. Westerfield, R; Jordan, B. (2014). Fundamentos de Finanzas Corporativas. 10ª edición.
  • Ruiz Martínez, J. R. y Gil Corral, A. Mª. (2000). La Planificación financiera de la empresa, Instituto Superior de Técnicas y Prácticas Bancarias, Madrid.

Software

Microsoft Excel

Course groups and languages

The information provided is provisional until November 30. After this date, you will be able to consult the language of each group through this link. To access the information, you will need to enter the course CODE

Type of teaching Group Language Semester Shift
(TEm) Theory (master) 1 Spanish first semester afternoon
(TEm) Theory (master) 2 Spanish first semester afternoon