This tutorial questions the validity of profits as a financial measurement preferring instead the analysis of cash flows as a more precise measurement of the health of a company. The cash variance statement is presented to students and serves to develop key definitions such as the free cash flow from operations amongst others.
The material includes a variety of interactive exercises as well as a simulation where the investment and financing decisions of a company are analyzed. Professor Javier Vega provides an introduction to the material through videos and helps to clarify the main concepts.
This interactive tutorial allows students to understand several important financial concepts such as the present value the future value interest and time amongst others. It shows the relationship between these concepts and how to calculate each.
In order to reach this objective charts with definitions and equations interactive graphs and exercises are included.
Tutorial multimedia que apoya al alumno a comprender conceptos fundamentales del área financiera como: valor actual, valor futuro, interés y tiempo, entre otros. También se espera que entienda la relación existente entre estos conceptos y la forma de calcularlos.
Para llevar a cabo estos objetivos se emplean tablas de conceptos y ecuaciones gráficas interactivas y ejercicios.