Corporate Finance

Contabilidade e Cálculo Financeiro

The teaching of the curricular unit is based on recent research materials and experience gained through practice. The
Course pedagogy is strongly interactive. It aims for substantial student participation and learning based on know-how.
Teaching methods include group discussion of real cases and individual preparation of pedagogical exercises. The emphasis
is focused on helping students relate concepts, ideas and theories to real practice.

The objective of this subject is to enable the student to understand the fundamental concepts and principles of company financial analysis and management.

The skills to be acquired:

At the end of the semester, students should be able to:

– Use the technical and instrumental skills necessary in the economic and financial analysis of companies

– Use technical skills capable of proposing investment financing solutions

1 INTRODUCTION
1.1. Financial function in the company
1.2. Objectives of Corporate Finance
2. ANALYSIS OF FINANCIAL BALANCE AND PROFITABILITY
2.1. Equity approach to financial balance: fundamental concepts
2.2. From accounting balance to balance sheet for financial analysis
2.3. Main financial balance indicators
2.4. Limitations of the equity approach
2.5. The functional approach
2.6. Concept and types of profitability
2.7. Fundamental Profitability Equations
2.8. Risk in organizations: measures and treatment
3. INVESTMENT DECISION
3.1. General principles of the economic evaluation of investment decisions from a private perspective
3.2. Criteria for the economic evaluation of the investment decision
3.3. Sensitivity Analysis to Critical Success Factors
4. COMPANY FINANCING
4.1. Factors to consider when choosing a financing source
4.2. Main sources of short-term financing
4.3. Main sources of medium and long term financing

Attendance (and active participation) in classes, although strongly advised, is optional. In terms of assessment methodology, students have the following modalities:

i) Taking a final written test (exam) in the normal and appeal periods (students with a classification of no less than 9.5 are approved);

ii) Carrying out two partial written tests throughout the academic period, with students passing with an average rating in the tests of no less than 9.5 points, and in any of them they cannot have a rating lower than 40% of the maximum grade of the student. test. If the average of the two tests is greater than or equal to 9.5 points without the student having met one of the minimum values, the grade that will appear on the agenda will be 09 points. All students must take an oral exam to defend grades equal to or higher than 16. If they are missing, they will be given 10 points.

NAO