Castilla-La Mancha PAU Business and Business Model Design study materials
Castilla-La Mancha PAU Business and Business Model Design study resources

Castilla-La Mancha PAU Business and Business Model Design study plan

Castilla-La Mancha PAU Business and Business Model Design · Give each week a clear focus.

8 weeks · About 6 hours per week

Week 1

The company and the business environment & Accounting and financial statements

  • Define the company as an economic and social unit and distinguish it from other organizations, listing its main functions and objectives in writing.

  • Classify companies by size, legal form, sector, and geographic scope, giving a Spanish example of each type.

  • Identify the elements of the business environment (general and specific) and explain how each affects a company's decisions.

  • Explain the legal forms of business in Spain (sole trader, SL, SA, cooperative) and compare their capital, liability, and taxation requirements.

  • Recognize the structure of the balance sheet and the income statement and locate at least ten common accounts in the correct statement.

Your checkpoint

A one-page glossary plus a completed classification table of 10 real Spanish companies (legal form, size, sector) and a labelled blank balance sheet and income statement template.

Week 2

Accounting and financial statements

  • Apply the accounting equation (Assets = Liabilities + Equity) to ten short scenarios and verify that each balances.

  • Record a set of at least fifteen transactions in journal form using the double-entry method and post them to ledger accounts.

  • Prepare a trial balance from the posted entries and detect and correct at least two intentional errors.

  • Distinguish accrual from cash criteria and adjust entries for depreciation, prepayments, and outstanding invoices.

  • Compute the main ratios (liquidity, solvency, indebtedness, profitability) from a set of statements and interpret each result in one sentence.

Your checkpoint

A full accounting cycle exercise from 15 transactions to trial balance and year-end statements, with a ratio analysis paragraph of at least 150 words.

Week 3

Business model design and innovation & Strategic analysis and competitive strategy

  • Describe the nine blocks of the Business Model Canvas and fill in a complete canvas for a real local company.

  • Compare the canvas with the Lean Canvas and justify which is more suitable for a new venture.

  • Classify a set of innovations as product, process, organizational, or marketing, and as incremental or radical.

  • Explain the difference between invention, innovation, and imitation, and give an example of each in the Castilla-La Mancha or Spanish context.

  • Identify the sources of competitive advantage (cost, differentiation, focus) and match them to real firms.

Your checkpoint

Two completed canvases (one existing firm, one hypothetical start-up) plus a one-page written justification of the innovation type and competitive advantage chosen.

Week 4

Strategic analysis and competitive strategy

  • Carry out a PESTEL analysis and a Porter five-forces analysis for a chosen sector and rank the forces by intensity.

  • Conduct a SWOT analysis that links each strength and weakness to the external factors identified, avoiding generic statements.

  • Apply the BCG matrix and the Ansoff matrix to a company's product portfolio and recommend one growth path.

  • Distinguish the generic strategies and the growth strategies (internal, external, diversification) with criteria for choosing between them.

  • Explain the value chain and identify which activities create the most value in a chosen firm.

Your checkpoint

A written strategic diagnosis of one real company (PESTEL, five forces, SWOT, BCG/Ansoff) of 400-500 words ending with three justified recommendations.

Week 5

Marketing and market research

  • Explain the stages of the marketing process and the role of market research in reducing uncertainty.

  • Distinguish primary from secondary sources and qualitative from quantitative methods, choosing a suitable method for three given research problems.

  • Design a short questionnaire of 8-10 questions that avoids leading, double-barrelled, and ambiguous items.

  • Apply segmentation criteria to define a target segment and write a positioning statement.

  • Apply the marketing mix (product, price, place, promotion) to a product and justify each decision with a concept from the syllabus.

Your checkpoint

A mini market research plan: objectives, method, sample, a drafted 10-question survey, and a full marketing mix proposal for one product.

Week 6

Production, costs and financial management

  • Classify costs as fixed and variable and compute total, average, and marginal cost from a data table.

  • Calculate the break-even point in units and in euros and interpret the margin of safety.

  • Distinguish productivity from profitability and compute both from given data.

  • Explain the different sources of finance (own and external, short and long term) and match each to a stated need.

  • Evaluate a simple investment using the payback period and the net present value, and state the decision rule for each.

Your checkpoint

A cost-and-investment case solved end to end: cost table, break-even, productivity, and a payback/NPV comparison of two projects with a written recommendation.

Week 7

Human resources and organizational behavior & Accounting and financial statements

  • Explain the functions of human resource management and the stages of the recruitment and selection process.

  • Compare the main motivation theories (Maslow, Herzberg, and one more) and apply each to a workplace scenario.

  • Distinguish the main organizational structures and identify the type shown in a described company.

  • Explain the role of collective bargaining and worker representation in Spain and identify the main types of employment contracts.

  • Re-read the accounting statements from week 2 and explain how a payroll entry and staff costs affect both the income statement and the balance sheet.

Your checkpoint

A one-page HR case analysis (motivation, structure, contract type) plus a corrected accounting entry recording a monthly payroll with social security.

Week 8

The company and the business environment & Business model design and innovation & Strategic analysis and competitive strategy & Marketing and market research & Production, costs and financial management & Accounting and financial statements & Human resources and organizational behavior

  • Consolidate the whole syllabus by producing a one-page summary sheet per domain with the key formulas and definitions.

  • Solve two full timed practice papers of 90 minutes under exam conditions and self-mark them against the syllabus.

  • Identify the three weakest topics from the practice papers and re-study them with targeted exercises.

  • Memorise and apply all quantitative formulas (break-even, ratios, productivity, NPV, payback) from memory without notes.

  • Rehearse structured written answers using the diagnosis-recommendation format for the long-answer questions.

Your checkpoint

Two completed timed practice papers with self-marking sheets, a list of the three weakest topics with corrective notes, and seven one-page summary sheets.

Milestones

Week 2: Complete the full accounting cycle from 15 transactions to trial balance and statements without consulting notes, and compute four ratios correctly.

Week 4: Produce the full strategic diagnosis of a real company in under 60 minutes, with each SWOT item linked to an external factor.

Week 6: Solve the cost-and-investment case with correct break-even, productivity, and NPV figures, and justify the project choice in writing.

Week 8: Score at least 70% on both timed practice papers and have corrective notes for every topic missed.