Gestão Financeira

TeSP - Produção de Atividades para o Turismo Cultural
5 ECTS; 1º Ano, 2º Semestre, 30,0 T + 30,0 TP

Lecturer
- Maria Graciete da Purificação Reis Henriques Honrado

Prerequisites
Not applicable.

Objectives
The student at the end of the curricular unit should be able to interpret information arising from the financial cycle, exploration cycle and investment cycle of the company. It should be able to interpret information that allows them to analyze the assets and results of companies.

Program
1. Introduction - General considerations about the course.
2. Concepts of:
2.1. Financial Function,
2.2. Financial management,
2.3. Financial analysis.
3. Accounting: analysis of key elements and accounting maps:
3.1. Assets, Liabilities and Equity.
3.1.1. Non-Current Assets and Current Assets;
3.1.2. Non-Current Liabilities and Current Liabilities;
3.1.3. Equity.
3.2. The swing.
3.3. The Income Statement.
3.4. Other accounting documents.
4. Definition of some types of expenditure:
4.1 Fixed Costs,
4.2. Variable Expenses,
4.3. Semifixed or Semivariable Expenditures.
5. Management policies:
5.1. The average term of payments and receipts.
5.2. The level of Existences.
6. The Company Treasury:
6.1. The Working Fund.
6.2. The Liquidity Ratios.
7. The analysis of the company's financial structure:
7.1. Concept of financial equilibrium,
7.2. The short-term financial equilibrium,
7.3. The medium / long-term financial equilibrium.
8. Financial Indicators.
9. Economic Indicators.
10. Ratios of Operation.
11. The break even point.
12. The table of loan repayments.
13. The Budgets:
13.1. The Sales Budget,
13.2. The Budget of Purchases,
13.3. The Supply and External Services Budget,
13.4. The Personnel Expenses Budget,
13.5. The Budget of Expenses / Income from Financing,
13.6. The VAT Clearance Budget,
13.7. The Exploration Budget.
14. Scope and Objectives of Analytical Accounting.
14.1. Analytical accounting, management functions and budget management.

Evaluation Methodology
Continuous assessment will consist of one frequency. Students with a minimum grade of 10 in the frequency are exempt from the exam.
The final evaluation will take place within the established timetable and will consist of an examination.

Bibliography
- Neves, J. (2012). Analise e Relato Financeiro- Uma Visao Integrada de Gestao. Lisboa: Texto Editores
- Neves, J. (2012). Analise Financeira - Tecnicas Fundamentais. Lisboa: Texto Editores
- Barroso, C. (2010). Financas Empresariais - Teoria e Pratica. Lisboa: Sílabo
- Silva, E. (2013). Gestao Financeira - Exerci­cios Resolvidos. Lisboa: Vida Economica

Method of interaction
Theoretical-practical classes of the expository and interactive type with the active participation of the students in the resolution of practical exercises. About 50% of actual lesson time is reserved for practical applications that include calculati

Software used in class
Not applicable.