Universitat Internacional de Catalunya

Gestión Económica y Fincanciera

Gestión Económica y Fincanciera
3
12293
1
Annual
OB
Main language of instruction: Spanish

Other languages of instruction: Catalan, English

Teaching staff


Ms. BAQUERO JIMÉNEZ, Sandra M. - smbaquero@uic.es

Sandra baquero Jiménez

smbaquero@uic.es

Introduction

The course "Economic and Financial Management" is part of Module IV of the Postgraduate Program in Dental Clinic Creation and Management at Universitat Internacional de Catalunya (UIC). The main objective of this course is to provide dental professionals with the basic and essential knowledge related to accounting, financial  and the administration of a dental clinic. The content has a practical approach and is designed for students to immediately apply the acquired tools and concepts in their professional activity.

Pre-course requirements

The student must be admited into the Postgraduate Diploma in Management and Creation of a Dental Clinic, and be up to date with the assistance of the corresponding modules.
Have a degree related to Dentistry, preferably a Bachelor's degree in Dentistry. This postgraduate course can also be accessed by people with other degrees related to Dentistry, such as a degree or higher degree in dental prosthetics or a degree in oral hygiene.
On the other hand, this postgraduate course is also open to people who have degrees not related to Dentistry, but who show an interest or experience in the dental world. In this group you can find people with degrees in psychology, marketing, accounting, entrepreneurship, administrative managers, business leadership, nursing, among others.

Objectives

 

  • Understand the basic concepts of accounting and finance applied to dental clinic management.

  • Develop the ability to create budgets and financial plans.

Competences/Learning outcomes of the degree programme

Learning outcomes of the course

  1. Ability to interpret and analyze financial statements.

  2. Managing economic and material resources in a dental clinic.

Learning outcomes of the subject

 

  • Ability to apply financial management tools in strategic decision-making.

  • Mastery in the preparation and control of budgets.

  • Identification of financial improvement opportunities in clinic management.

Syllabus

  1. Introduction to financial accounting: Basic accounting principles and their application in dental clinic management.

  2. Cost accounting applied to dental clinics: Calculation of direct and indirect costs, and their impact on profitability.

  3. Cash management and cash flow: Preparation of cash accounts, cash flow control, and forecasting of payments and collections.

  4. Preparation of accounts and financial statements:

    • Profit and loss accounts.

    • General balance sheet and its static and dynamic analysis.

  5. Economic and financial analysis:

    • Analysis and interpretation of balance sheets.

    • Use of economic and financial ratios for decision-making.

  6. Financial planning for the clinic:

    • Preparation of budgets and financial plans for the short and long term.

    • Calculation of break-even points for new investments and their feasibility.

  7. Management control and key performance indicators (KPIs): Tools for financial performance control and evaluation.

  8. Practical case: Resolution of a real case integrating all knowledge acquired during the course.

Teaching and learning activities

In person



The methodology of this course combines theoretical sessions with practical activities and real-life case studies in dental clinic management. Theoretical classes will provide the conceptual foundations, while practical cases will allow students to apply the knowledge acquired.

Evaluation systems and criteria

In person



The assessment for this course will consist of:

THEORETICAL PART: The theoretical content of the subject will include the information transmitted during the classes completed with the content of the bibliography recommended for each topic.
The final theoretical exam will consist of 25 multiple-choice questions, 4 possible answers, with only one valid answer. An error in the answer to a question will subtract 0.25 points.
In addition, there will be 5 to 10 short-answer questions.
The final theoretical grade will be supplemented by 5% by checking the attendance at classes, participation and response of the student.

Bibliography and resources

Core Bibliography:

  • Amat, O. (2020). Accounting and finance for professionals. Barcelona: University Editions.

  • Carreras, J. (2019). Economic management of the clinic. Barcelona: Professional Editions.

Complementary Bibliography:

  • Navarro, M. (2021). Updated fiscal regulations. Madrid: Fiscal Editors.

  • Ribas, P. (2022). Applied financial analysis. Girona: Financial Editions.

Print version