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