Base Knowledge
Contabilidade e Cálculo Financeiro
Teaching Methodologies
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.
Learning Results
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
Program
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
Curricular Unit Teachers
Maria Elisabete Duarte NevesInternship(s)
NAO
Bibliography
Main:
– Bastos, C. (2018). Finanças Empresariais-Teoria e Prática, Edições Sílabo.
– Esperança, J. Paulo, Matias, F., & Gabriel, V. (2024). Finanças Empresariais – Avaliação de Investimentos Reais, Ed. Sílabo
– Fernandes, C., Peguinho, C., Vieira, E., Neiva, J. (2019). Análise Financeira-teoria e Prática. 5ª edição, Edições Sílabo.
– Ferreira, M., Mota, A., Nunes, J. P., Clementina, B., Inácio, P., & Oliveira, L. (2020), Finanças da Empresa – Teoria e Prática, 6ª edição, Edições Silabo.
– Matias, F., Baptista, C., Salsa, L., Coelho, L., Serrasqueiro, Z.(2023). Gestão Financeira- da teoria à prática, Edições Sílabo.
-Neves, J.C. (2012). Análise e relato Financeiro, Texto Editores.
– Watson, D., & Head, A. (2019). Corporate Finance-Principles and Practice, eighth edition, Pearson.
Additional:
Bodie Z., Kane, A. and Marcus A. (2012). Essentials of Investments, McGraw Hill, 9th Edition
Hawawini, G. and Viallet, C., 2011, Finance for Executives – Managing for Value Creation, South Western Cengage Learning
Brealey, R. A.; Myers, S. C. and Alen, F. (2022). Principles of corporate Finance, McGraw Hill, 14ª edition.
Lawrence Revsine; Daniel Collins; Bruce Johnson; Fred Mittelstaedt and Leonard Soffer (2018), Financial Reporting and Analysis 7th Edition, McGraw-Hill.
Robinson, T. R., Henry, E., Pirie, W. L. and Broihahn, M. A. (2012), International Financial Statement Analysis, John Wiley & Sons, Inc.
Schoenmaker, D. & Schramade, W. (2019). Principles of Sustainable Finance, Oxford, United Kingdom.