Publication in the Diário da República: Despacho nº 1887/2016 - 05/02/2016
5 ECTS; 2º Ano, 1º Semestre, 60,0 TP + 15,0 OT , Cód. 964018.
Lecturer
- Maria Graciete da Purificação Reis Henriques Honrado (1)(2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
Students should be able to understand and interpret the financial cycles of the company and to calculate the financial needs inherent to them. They should also be able to analyze the financial situation and the economic and financial results of any business activity.
Program
Chapter 1. Financial analysis - object and objectives.
1.1. Framework.
1.2. Financial function, financial analysis and financial management.
1.3. Users of financial analysis.
Chapter 2. Basic tools of financial analysis.
2.1. Swing.
2.2. Demonstration of results.
2.3. Attachments.
2.4. Statement of changes in equity.
2.5. Statement of Cash Flows.
2.6. Management report.
2.7. Other sources of financial information.
Chapter 3. Methods and techniques of financial analysis.
3.1. Use of ratios and indicators (ratios method).
3.2. Use of comparison patterns.
3.3. Comparison of successive financial statements.
3.4. Static analysis and dynamic analysis.
3.5. Analysis of the quality of results.
3.6. Risk analysis.
3.7. Budgeting or forecasting.
Chapter 4. Financial balance.
4.1. Short-term financial equilibrium.
4.1.1. Traditional approach.
4.1.2. Functional approach.
4.1.2.1. The financial cycles.
4.1.2.2. Functional balance - preparation of the financial statements.
4.1.3. Indicators of short-term financial equilibrium.
4.2. Activity ratios and indicators.
4.2.1. Short-term activity ratios.
4.2.2. Medium and long-term activity ratios.
4.3. Liquidity ratios and indicators.
4.4. Medium and long-term financial equilibrium.
Chapter 5. Profitability.
5.1. Profitability ratios.
5.2. Integrated analysis of ratios.
5.2.1. Fundamental equation of profitability.
5.2.2. Leverage effect.
Chapter 6. Business Risk.
6.1. Risk assessment indicators and ratios.
6.1.1. Economic risk.
6.1.2. Financial risk.
6.1.3. Global risk.
6.2. Bankruptcy risk - Preventive management tools.
Chapter 7. Elaboration of the economic-financial diagnosis.
7.1. Financial analysis.
7.2. Profitability analysis.
7.3. Risk analysis.
Evaluation Methodology
Periodic Assessment: students with an average grade of 10 points are excused from the exam in continuous assessment.
Final Evaluation: Written examinations, at the time established in the school calendar.
Bibliography
- HBR, . (2020). Guia HBR - Finanças Elementares para Gestores. Lisboa: Actual Editora
- Martins, A. e Cruz, I. e Augusto, M. e Silva, P. e Gonçalves, P. (2017). Manual de Gestão Financeira Empresarial. Forte da Casa, V. F. de Xira: Escolar Editora
- Mota, A. e Soares, H. e Barroso, C. e Laureano, L. (2014). Introdução às Finanças - Fundamentos de Finanças com Casos Práticos Resolvidos e Propostos. Lisboa: Edições Sílabo
- Silva, E. (2013). Gestão Financeira - Análise de Fluxos Financeiros. Lisboa: Vida Económica
- Silva, J. e Ferreira, P. (2018). Princípios de Gestão Financeira. Lisboa: Rei dos Livros
Teaching Method
The exhibition and interactive type practical classes with active participation of students in solving practical exercises. Book up about 50% of the effective time classes, for practical applications which include calculations.
Software used in class
Not applicable.
