Teaching Methodologies
The teaching of the curricular unit is based on recent research materials and the experience gained through practice. The pedagogy of the
course is strongly interactive. It wants substantial participation of students and know-how learning. Teaching methods include group
discussion of real cases and individual elaboration of pedagogical exercises. Emphasis is placed on helping students relate concepts,
ideas, and theories to real practice.
The classes are theoretical-practical, and the presence and participation active in the classes is optional, although strongly recommended.
Learning Results
Learn the fundamental methods and techniques for analyzing the financial statements of companies and
economic and financial diagnosis, as a starting point for effective and efficient financial management.
In more specific terms it is intended to provide students with the following skills:
1. Discuss and evaluate the analysis of the financial balance.
2. Discuss and assess profitability.
3. Discuss and assess operational and financial risk.
4. Discuss and evaluate the financial surplus and cash flows.
5. Preparing an economic and financial diagnosis.
Program
1. INTRODUCTION
2. ANALYSIS OF THE FINANCIAL BALANCE
2.1. The patrimonial approach to financial balance: fundamental concepts
2.2. From the balance sheet to the balance sheet
3. PROFITABILITY ANALYSIS
3.1. Analysis concept and optics
3.2. Preparation of the demonstration of results for analysis
3.3. Profitability species: economic and financial profitability
3.4. Fundamental profitability equations
3.5. An integrated profitability analysis model
4. BUSINESS RISK ANALYSIS – OPERATIONAL AND FINANCIAL RISK
4.1 Risk assessment indicators
4.1.1. Economic risk
4.1.2. Financial risk
4.1.3. Global risk
4.2. Bankruptcy risk
4.3. Scoring and credit rating
5. ANALYSIS OF FINANCIAL SURPLUSES AND CASH FLOWS
5.1. Cash flow: concept and species.
5.2. Cash flow statement reading.
6. ECONOMIC AND FINANCIAL DIAGNOSIS: SYNTHESIS
Internship(s)
NAO
Bibliography
Bibliografia obrigatória:
Fernandes, C., Peguinho, C., Vieira, E. & Neiva., J. (2022). Análise Financeira – Teoria e Prática – Aplicação no âmbito do SNC, Edições
Sílabo.
Fernandes, C., Peguinho, C., Vieira, E. & Neiva., J. (2023) Análise Financeira – Teoria e Prática – Casos Práticos – Aplicação no âmbito do
SNC, Edições Sílabo.
Neves, J. C. (2012). Análise e Relato Financeiro – Uma Visão Integrada de Gestão, Texto Editores.
Bibliografia complementar:
Breia, A. F., Mata, M. & Pereira, V. (2014). Análise Económica e Financeira – Aspetos teóricos e casos práticos, Rei dos Livros.
Hawawini, G. & Viallet, C. (2022). Finance for Executives – Managing for Value Creation, South?Western Cengage Learning.
Robinson, T. R., Henry, E., Pirie, W. L. & Broihahn, M. A. (2012) International Financial Statement Analysis, John Wiley & Sons, Inc.
Silva, A., Silva, S. (2019). Finanças Empresariais, Chiado Books.