Introdução às Finanças
Gestão de Recursos Humanos e Comportamento Organizacional
5 ECTS; 2º Ano, 1º Semestre, 60,0 TP + 15,0 OT
Students should be able to understand and interpret the financial cycles of the company and to calculate the financial needs inherent to them. They should also be able to analyze the financial situation and the economic and financial results of any business activity.
Chapter 1. Financial analysis - object and objectives.
1.2. Financial function, financial analysis and financial management.
1.3. Users of financial analysis.
Chapter 2. Basic tools of financial analysis.
2.2. Demonstration of results.
2.4. Statement of changes in equity.
2.5. Statement of Cash Flows.
2.6. Management report.
2.7. Other sources of financial information.
Chapter 3. Methods and techniques of financial analysis.
3.1. Use of ratios and indicators (ratios method).
3.2. Use of comparison patterns.
3.3. Comparison of successive financial statements.
3.4. Static analysis and dynamic analysis.
3.5. Analysis of the quality of results.
3.6. Risk analysis.
3.7. Budgeting or forecasting.
3.8. Application of practical exercises.
Chapter 4. Financial balance.
4.1. Short-term financial equilibrium.
4.1.1. Traditional approach.
4.1.2. Functional approach.
188.8.131.52. The financial cycles.
184.108.40.206. Functional balance - preparation of the financial statements.
4.1.3. Indicators of short-term financial equilibrium.
4.2. Activity ratios and indicators.
4.2.1. Short-term activity ratios.
4.2.2. Medium and long-term activity ratios.
4.3. Liquidity ratios and indicators.
4.4. Medium and long-term financial equilibrium.
4.5. Application and resolution of practical cases.
Chapter 5. Profitability.
5.1. Profitability ratios.
5.2. Integrated analysis of ratios.
5.2.1. Fundamental equation of profitability.
5.2.2. Leverage effect.
5.3. Application of practical exercises.
Chapter 6. Business Risk.
6.1. Risk assessment indicators and ratios.
6.1.1. Economic risk.
6.1.2. Financial risk.
6.1.3. Global risk.
6.2. Bankruptcy risk - Preventive management tools.
Chapter 7. Elaboration of the economic-financial diagnosis.
7.1. Financial analysis.
7.2. Profitability analysis.
7.3. Risk analysis.
7.4. Synthesis of applications and resolution of practical cases.
Continuous reviewed are not required to take students with an average grade of 10 on continuous assessment.
Final assessment: exam in the established time.
- Mota, A. e Barroso, C. e Soares, H. e Laureano, L. (2013). Introdução às Finanças - Fundamentos de Finanças com Casos Práticos Resolvidos e Propostos. Lisboa: Edições Sílabo
- Ferreira, P. e Silva, J. (2014). Princípios de Gestão Financeira. Lisboa: Rei dos Livros
- Silva, E. (2011). Gestão Financeira - Análise de Fluxos Financeiros. Lisboa: Vida Económica
- Gonçalves, P. e Silva, P. e Martins, A. e Cruz, I. e Augusto, M. (2011). Manual de Gestão Financeira Empresarial. Coimbra: Coimbra Editora
Method of interaction
The exhibition and interactive type practical classes with active participation of students in solving practical exercises. Book up about 50% of the effective time classes, for practical applications which include calculations.
Software used in class