Publication in the Diário da República: Despacho nº 13772/2014 - 12/11/2014
5 ECTS; 2º Ano, 1º Semestre, 60,0 TP , Cód. 905615.
Lecturer
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
Students should be able to apply financial analysis in business: the analysis of financial stability, profitability and risk.
Program
1. Introduction: object and framework of Financial Analysis
2. Instruments base of Financial Analysis :
2.1. Accountability
2.2. Documents base of Financial Analysis
2.3. Preparation of accounting documents for Financial Analysis
2.4. The method of ratios
3. Financial soundness and financial stability
4. Efficiency and profitability :
4.1. The financial cycle of exploitation
4.2. Income statement analysis
4.3. Return on invested capital
4.4. Return on equity
5. The operational and financial risk
Evaluation Methodology
- Intermediate Test with 40% weighting ;
- Final test with weighting of 60 %
The option of continuous assessment requires that all components are carried out .
Bibliography
- Nabais, C. e Nabais, F. (2011). Prática Financeira I Análise económica & financeira. Lisboa: Lidel
- Neves, J. (2014). Análise e Relato Financeiro - Uma visão integrada de gestão. Lisboa: Texto Editores
Teaching Method
Lectures including resolution of practical cases.
Software used in class
