Publication in the Diário da República: Despacho nº 14880/2013 de 15/11/2013
5 ECTS; 2º Ano, 2º Semestre, 30,0 T + 30,0 TP , Cód. 964160.
It is intended to enable the student to:
- understand the company's financial cycles and calculate the financial needs inherent to them.
- interpret information that allows them to analyze the equity situation and the results of the activities of any organization.
- take the best decision regarding the various financing and investment options, taking into account their effects in terms of management policy, in terms of the company treasury and on the company's profitability.
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;
3.2. The Balance Sheet.
3.3. The Income Statement.
3.4. Other accounting documents.
4. Financial and Economic Analysis Tools:
4.1. Fixed Costs,
4.2. Variable Costs,
4.3. Semifixed or Semivariable Costs,
4.4. Break even point
4.5. Management policies:
4.5.1. The average term of payments and receipts.
4.5.2. The level of Existences.
4.6. The Company Treasury:
4.6.1. The Working Capital.
4.6.2. The Liquidity Ratios.
4.7. The analysis of the company's financial structure:
4.7.1. Concept of financial equilibrium,
4.7.2. The short-term financial equilibrium,
7.3. The medium / long-term financial equilibrium.
4.8. Financial Indicators.
4.9. Economic Indicators.
4.10. Operating ratios.
5. The Budget:
5.1. The Sales Budget,
5.2. The Purchases Budget,
5.3. The Supply and External Services Budget,
5.4. The Personnel Expenses Budget,
5.5. The Exploration Budget,
5.6. The Capital Budget.
6. Scope and Objectives of Management Accounting.
6.1. Analytical accounting, management functions and budget management.
7. Introduction to Financial Calculus.
7.1. Capitalization and Discounting.
7.2. Simple and compound interest schemes.
8. Introduction to investment and financing decisions.
8.1 Investment Decisions.
8.2 Decisions and Financing.
Continuous Assessment: 2 assessment tests, with a final grade weighting of 35% (each) and a group work with a weighting of 30%.
Students with an average grade of 10 in the continuous assessment are exempt from examination.
Written exam - 100%; in the respective period established in the academic calendar.
- Neves, J. (2012). Analise e Relato Financeiro- Uma Visao Integrada de Gestao. Lisboa: Texto Editores
- Silva, J. e Ferreira, P. (2014). Princípios de Gestão Financeira. Lisboa: Rei dos Livros
- Laureano, L. e Soares, H. e Barroso, C. e Mota, A. (2013). Introdução às Finanças. Lisboa: Edições Sílabo
- Morgado, J. e Rodrigues, A. e Borges, A. (2004). Contabilidade e Finanças para a Gestão. Lisboa: Áreas Editora
Theoretical-practical classes including active participation of the students in the resolution of practical exercises.
Software used in class