Publication in the Diário da República: RCC 01/04/2011 [DR.7678/2011 26.05.2011]
5 ECTS; 2º Ano, 1º Semestre, 60,0 TP , Cód. 9152236.
Lecturer
- Fátima Edite Pires Pereira Casado (2)
- Daniel Ferreira de Oliveira (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
The students will become familiar with the use of financial analysis in business i.e. 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, F. e Nabais, C. (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 supported by case study.
Software used in class
