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
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.
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.
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.
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.
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.
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.
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.
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.