Ciclo de Vida de una Pyme

A 90-minute, 4-round intermediate Express simulation for Spanish vocational training (Formacion Profesional, grado superior), module 0623 Gestion economica y financiera de la empresa, common to the four higher titles of the Comercio y Marketing family.

You are Irene Cebollero, co-founder of Saponaria, a fictional two-partner distributor of natural cosmetics in Utebo (Zaragoza) that sells to pharmacies, perfumeries, a regional supermarket chain and online; the plan runs from 2027 to 2030.

Round by round you decide two things: in December 2026 the legal form (sole trader, comunidad de bienes, limited company with 3,000 or 1 euro of capital) and the start-up financing (savings, an SGR-guaranteed loan, a personal consumer loan or renting the van); in January 2028 the price list and how the quarterly VAT, withholdings and instalments are handled; in April 2029, when the supermarket chain is declared insolvent, the response to the customer and to a tax payment the bank account cannot meet; and in January 2030 growth and what the partners take out; at each decision point the four-year plan is projected again with the decisions taken so far.

Each round is scored on the result for the partners, the lowest cash balance, solvency, the surcharges, interest and penalties paid and the partners own assets at risk; not filing a return, or charging personal expenses to the business, caps the score. Spanish with English.

An intermediate simulation for participants who already know the core concepts of the subject, designed for master's and MBA programmes.