The book is mainly aimed at economists, and offers the foundations to understand the mathematical basis of the operations undertaken in the world of business and economics.  It is also a didactic book, since it combines the definition of concepts with examples for their practical application.

The book, which forms part of the Economy UB collection, was written by various authors.  Apart from Professor Gil, Roman Adillon, Mikel Álvarez and Lambert Jorba also participated in the authorship of this publication, which is edited by the University of Barcelona.