Government Pavilion, C/ Padre Herrera s/n
Post Office Box 456
38200, San Cristobal de La Laguna
Santa Cruz de Tenerife - Spain
Switchboard Tel.: (+34) 922 31 90 00
Hours: Mon, 8:00 a.m. to 9:00 p.m.
Business Valuation with AI
Business Valuation with AI
Overview
This course offers an introduction to business valuation by combining theoretical foundations with practical applications of artificial intelligence (AI). Participants will learn the main valuation methods, explore how AI can support data collection and analysis, and develop skills to generate AI-assisted valuation reports. Furthermore, the course fosters critical thinking skills to assess the reliability, limitations, and ethical implications of using AI in business valuation.
- Understand the theoretical foundations of business valuation, including the main methods (discounted cash flow, multiples, book value, etc.) and their applicability according to the business context.
- To introduce the basic concepts of artificial intelligence (AI) and its application in the financial field, especially in tasks related to the collection, processing and analysis of data for business valuation.
- Apply AI-assisted assessment techniques and generate reports using AI tools.
- To foster critical thinking skills in assessing the reliability, limitations, and ethics of using AI in business valuation, including potential biases, interpretation of results, and model validation.
Students must be between 25 and 64 years old on the date the training begins.
A university degree is not required to obtain this micro-credential, but applicants must meet the entry requirements for a university degree (University Entrance Exam, Advanced Vocational Training Certificate, Advanced Vocational Training Certificate in Plastic Arts and Design, or Advanced Sports Technician Certificate from the Spanish Education System, or equivalent qualifications, diplomas, or studies, as well as holding a European Baccalaureate or International Baccalaureate Diploma). If applicants do not have an entrance exam or any of the qualifications listed above, they must demonstrate prior work experience in fields related to the training.
Those with prior accounting knowledge will find it easier to follow the training; however, anyone interested can enroll.
Academic program
Block 1. Basic principles of business valuation (0.5 credits)
- Related objective: To understand the theoretical foundations of business valuation.
- Concept of business valuation: usefulness and application in the economic context.
- Basic valuation methods:
- Profit-based method: introduction to discounted cash flows.
- Valuation by multiples of comparable companies.
- Adjusted book value.
- Criteria for choosing the appropriate method according to the type of company.
Block 2. Introduction to artificial intelligence in the financial field (0.25 credits)
- Related objective: To introduce the basic concepts of AI and its application in finance.
- Definition and basic principles of artificial intelligence.
- AI applications in the processing of financial data: collection, cleaning and analysis.
- Accessible tools for beginners: initial use of conversational assistants (ChatGPT), spreadsheets with automated functions and simple interfaces.
- First steps in the guided use of AI applied to financial analysis.
Block 3. Practical application: AI-assisted assessment (0.75 credits)
- Related objective: Apply data assessment and interpretation techniques with AI support.
- Practical analysis of a company using real or simulated information.
- Development of an assessment report with the help of AI tools.
- Comparison between traditional methods and automated processes.
- Interpretation of results generated with technological assistance.
Block 4. Critical thinking and responsible use of AI (0.5 credits)
- Related objective: To encourage critical reflection on the reliability and responsible use of AI in business valuation.
- How to correctly interpret the results generated by an AI.
- Importance of human judgment when making data-driven decisions.
- Basic principles of ethics in the use of smart tools.
The training activities to be carried out during the delivery of the micro-credential will be:
- Theoretical classes: expository, explanatory or demonstration sessions of the contents and knowledge.
- Practical classes: sessions of practical application of the content developed in the theoretical classes, through the resolution of exercises, problems or theoretical-practical scenarios.
- Practical classes in the computer lab: practical sessions to understand and reinforce the content of the subject, through laboratory experiments or applied exercises in the computer lab.
- Work: preparation of a study, essay, work… proposed in the subject, either individually or in a group following established guidelines.
- Independent work: independent and self-regulated activity of the student based on the documentation and guidelines proposed in the subject, preparation of classes and exams, preparation of final reports, internship reports…
- Tutoring (individual, group…): activity in which the teaching staff attends to, facilitates and guides one or more students in the training process.
- Assessment: continuous assessment tests and final exams. Tests may be in person or online, and may be written, oral, or consist of practical exercises.
Teaching methodology
Regarding the way to organize the teaching to achieve the objectives set out in the micro-credential, the organizational modality summarized below will be followed:
Lectures/expository method: presentation or explanation by the teaching staff.
- Practical classes: activities supervised by the teaching staff in the computer lab.
- Seminars: completing exercises, solving problems or practical cases, others.
- Individual work: individual preparation of assignments/projects/reports, portfolio, …
- Assessment: written tests, oral tests, practical tests, …
- Tutoring: instruction period in which teachers and students interact with the aim of reviewing and discussing materials and topics presented in class.
- Active methodologies: cooperative learning, project-based learning, flipped classroom, service learning, game-based learning, case studies, problem solving… These are aimed at making learning a participatory process and are based on student agency.
The microcredential will have an evaluation system (ES) based on the following evaluation tests:
- Case studies, exercises and problems: tests in which students must solve, in a reasoned manner, within a certain time, and according to the established criteria, the cases, exercises or problems posed by the teaching staff, with the aim of applying the knowledge acquired.
- Written works, memoirs, internship reports, and projects: a document prepared on a topic or activity carried out, following the instructions established by the teaching staff.
General information
Credits: 3 ECTS
Duration: 20/04/26-07/05/2026
Teaching modality: Blended learning
Location: Computer lab of the General Foundation of the University of La Laguna.
Valued at: €217
The cost of tuition for this Microcredential will be subsidized by the 'Plan for the development of university microcredentials', investment 6 of component 21 of the Addendum to the 'Recovery, Transformation and Resilience Plan', financed by the European Union – Next Generation EU, year 2025.
Short courses available in various formats (in-person, online, or hybrid). Ideal for learning without interrupting your professional life.
Content created and delivered by professionals and experts in the field, designed for immediate application.
Endorsed by the University of La Laguna. You will receive an official ECTS certificate, valid in the European Higher Education Area.
Teaching staff
Full Professor in the Department of Economics, Accounting and Finance at the University of La Laguna.
Professor in the Department of Financial Economics and Accounting at the University of La Laguna.
Full Professor in the Department of Financial Economics and Accounting at the University of La Laguna.
Substitute Professor in the Department of Financial Economics and Accounting at the University of La Laguna.
