Teaching plan for the course unit (Short version)
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General information

 

Course unit name: Business Valuation

Course unit code: 363703

Academic year: 2025-2026

Coordinator: Jordi Marti Pidelaserra

Department: Department of Business

Credits: 6

Single program: S

Estimated learning time

Total number of hours 150

 

Face-to-face and/or online activities

60

-  Lecture with practical component

Face-to-face and online

60

Supervised project

40

Independent learning

50

Learning objectives

Referring to knowledge Demonstrate mastery of both established and emerging methods for business valuation.   Analyse and interpret sustainability disclosures and indicators in the context of business valuation.   Apply new technologies effectively in the valuation process.   Referring to abilities, skills Draft clear and well-structured business valuation reports.

 

 

Teaching blocks

 

1. Regulatory and conceptual framework

*  Understand the regulatory framework in which business valuation operates.

2. Business assets

*  Overview of the basic components of a company’s business assets.
Identify, register and value a company’s assets.

3. Stock market and share prices

4. Multiple valuation methods

*  Key financial ratios used in valuations.

5. Discounted cash flow valuation

*  Application of this method based on data published by the company.

6. Sustainability-related information

*  Review of corporate reports concerning environmental, social and governance performance.

 

 

Official assessment of learning outcomes

 

Students are required to select a company and carry out a full business valuation. They subsequently give three presentations based on specific topics relating to the selected company. Assessment is based on the quality and relevance of the data obtained, the consistency and rigour of the calculations made, and the clarity of the written report. Assessed practical work accounts for up to 90% of the final grade. Assessed participation-based activities contribute up to 10% of the final mark. Students who wish to opt out of the continuous mode assessment must notify the Faculty using the official channels provided.   Examination-based assessment Students opting for single assessment must submit a business valuation report on a company selected by the course lecturer.

Reading and study resources

Check availability in Cercabib

Book

FERNANDEZ, Pablo. Valoración de Empresas : cómo medir y gestionar la creación de valor . 3ª ed. Barcelona: Gestión 2000, 2008

Catàleg UB  

ROJO RAMIREZ, Alfonso. Análisis económico-financiero de la empresa : un análisis desde los datos contables . Madrid: Ed. Garceta, 2011

Catàleg UB  

Guia pràctica de valoració d’empreses

Ed. ACCID

Autors Montserrat Casanovas - Pol Santandreu

Catàleg UB  

Recurs electrònic extern  

ESTRATEGIA Y SOSTENIBILIDAD: guia para directivos responsables

Guillem Marti

Ed. LU, Barcelona 2024

Catàleg UB  

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