Cursos / 1º Ciclo / Faculty of Economy and Business Management :: Business Management

Versao Portuguesa

GESTÃO FINANCEIRA - 2018/2019

2º curricular year
Semestralidade: 2nd semester
ECTS: 6

Teachers

Leading Teacher: Prof. Doutor Fernando Cardoso
Assistant Professor: Mestre Jorge Moreira

Class type and School hours

Orientação Tutorial : 1 Horas
Teórico-prática : 2 Horas

Teaching Language

Portuguese

Main Aims/Objectives

The course aims to manage a set of knowledge so that students can to achieve professional, enable them meet the needs of both the day to day financial terms or meet the commitments that will have to take when working to a longer period.

Specific Aims/Objectives

The fundamental objective of the course is to prepare future senior management with financial management techniques.
Which is the main course of the Finance aims to cover it with:
- The Financial Analysis
- Short-term Financial Management

Skills to be acquired

- Diagnosis of the economic and financial situation of a company.
- Main sources of funding and its articulation.

Teaching Procedures

In practical classes: theoretical exposition and practical application exercises.
In the tutorial classes: monitoring and analysis of the management report and financial statements of a company.

Programme

Chapter I - Financial Analysis

1. The Finance Function and Financial Analysis
1.1. The Financial Analysis Object
1.2. Characterization, surrounding environment, limits and boundaries of financial analysis

2. Documents support for financial analysis
2.1. The Management Report
2.2. the swing
2.3. The Income Statement
2.4. Extra information accounting
2.5. Audit reports
2.6. The limitations of documents for financial analysis


3. Methods and analysis techniques
3.1. successive comparisons in space and time
3.2. ratios
3.3. The financial balances
3.4. The return on equity
3.5. leverage
3.6. Financial cycles
3.7. Risk analysis

4. Cash Flow Statement
4.1. Introduction to Short Term Analysis by Cash Flow
4.2. the company´s activities and the different types of Cash Flows
4.3. Determination of Cash Flows

Chapter II - Financial Management

5. Financial Management
5.1. Objectives of Financial Management Short and Medium Term

6. Planning and Budgets
6.1. The Budget Management
6.2. Advantages of Budget Management
6.3. Budgets Company

7. Programs and Budgets Company
7.1. The program and the Sales Budget
7.2. The Program and the Production Budget
7.3. The Operating Costs Budget
- Industrial Costs
- Commercial costs
7.4. Investments budgets
7.5. The Treasury Budget
7.6. The Financial Budget
7.7. The results Previsional Statement
7.8. The Previsional Balance

Evaluation Type

Two continuous assessment tests, attendance and final exam according to the Knowledge Assessment of General Administration.

Teaching Resources

Of contents in theoretical and practical classes and resolution of practical cases. In the tutorial classes, monitor the analysis of a company.

Sustainability Objectives

Keywords

Financial analysis, ratios, flows, budgets.

Main Bibliography

Author BREALEY, Richard A., MYRES, Swart C.
Title Princípios de Finanças Empresariais
Edition 8ª Edição
Place Lisboa
Editor Mc Graw Hill Portugal
Year 2008
Author Fernandes, Carla, Peguinho, Cristina, Vieira, Elis
Title Análise Financeira - Teoria e Prática - Aplicação
Edition 4ª Edição
Place Lisboa
Editor Edições Sílabo
Year 2016
Author NEVES, João Carvalho
Title Análise e Relato Financeiro - Uma visão integrada
Edition 5ª Edição
Place Texto Editora
Editor Lisboa
Year 2012

Complementary Bibliography

Author CARVALHO, Cristina Neto, MAGALHÃES, Gioconda
Title Análise Económico Financeira de Empresas
Edition 3ª Edição
Place Universidade Católica Editora
Editor Lisboa
Year 2006
Author ROSS, Stephen; WESTERFIELD, Randolph; JAFFE, Jeff
Title Fundamentos de Administração Financeira
Edition 9ª Edição
Place São Paulo
Editor Atlas
Year 2013