In the subject Corporate Financial Information we intend the student to understand the company’s external financial information and its characteristics depending on the regulations to which it is linked, from the perspective of the different users. In order to do so, they will study the role of the accounting information in the investment decision-making process, both from stockholders and creditors’ perspective. The characteristics of the regulations applicable to each case and the peculiarities of the SMEs will be analysed. Specific balance sheet items, the different types of assets and liabilities will be studied, focusing mainly on the financial instruments and their peculiarities. Once the student is familiarised with these concepts, the analysis tools of financial statements will be examined, focusing on the main ratios and magnitudes.

Through the subject Costs Strategic Management, we intend the student to understand the company’s internal information, from a management point of view, and the internal reports for decision-making. In order to do so, the importance of management accountancy for costs rationalisation in the different areas of the company and those variables that affect to it, understanding the evolution from expenses to costs, the kinds of costs that there are and their internal process. Once the student is familiarised with these concepts, the management tools of applied to the entity will be studied, in order to analyse, control and reduce the costs and have as a result a better business profitability. All this will be focused on both industrial, service and trading companies, and on public and private entities.