Financial Analysis


Business Administration (pós-laboral), Publication in the Diário da República - RCC 01/04/2011 [DR.7678/2011 26.05.2011]

5 ECTS; 2º Ano, 1º Semestre, 60,0 TP


Not applicable.

Students should be able to apply financial analysis in business: the analysis of financial stability, profitability and risk.

1. Introduction: object and framework of Financial Analysis
2. Instruments base of Financial Analysis :
2.1. Accountability
2.2. Documents base of Financial Analysis
2.3. Preparation of accounting documents for Financial Analysis
2.4. The method of ratios
3. Financial soundness and financial stability
4. Efficiency and profitability :
4.1. The financial cycle of exploitation
4.2. Income statement analysis
4.3. Return on invested capital
4.4. Return on equity
5. The operational and financial risk

Evaluation Methodology
- Intermediate Test with 50% weighting ;
- Final test with weighting of 50 %
The option of continuous assessment requires that all components are carried out .

- Campos, R. e Silva, V. e Marques, C. e Mendes, J. (2014). Análise e Relato Financeiro - Uma visão integrada de gestão. Lisboa: Texto Editores
- Myers, S. e Brealey, R. (1998). Princípios de Finanças Empresariais. Lisboa: Mac Graw Hill
- Menezes, H. (1995). Princípios de Gestão Financeira. Lisboa: Presença
- Damodaran, A. (2001). corporate finance, theory and practice. USA: John Wiley

Method of interaction
Lectures supported by case study.

Software used in class