Finanças Empresariais

The teaching-learning process combines structured exposition of fundamental concepts with a strong active-learning component. After the presentation of essential topics, practical exercises and illustrative problems are solved, allowing students to apply concepts immediately and develop financial-analysis skills. The use of spreadsheets supports model construction, scenario testing, and quantitative interpretation of results, reinforcing autonomy and critical reasoning.
In parallel, students carry out autonomous group assignments involving the collection and analysis of real accounting and financial information. These assignments culminate in written reports, oral presentations, and discussion of results with the instructor, promoting technical communication skills and collaborative work.
This methodology-centred on problem-solving, the analysis of real cases, and the integration of updated financial data-ensures the development of practical competences essential for the professional activity of industrial engineers in business and industrial contexts.

The aim of this curricular unit is to provide future industrial engineers with essential competences in corporate finance, supporting the economic evaluation of projects, financing decisions, and economic-financial analysis. By the end of the course, students should be able to:
i) Relate and interpret the information presented in financial statements;
ii) Understand and apply the time value of money and the main financial mathematics instruments;
iii) Analyse the economic and financial viability of investment projects;
iv) Evaluate and select financing sources, considering cost, risk, and financial impact;
v) Critically assess the overall economic and financial position of a company;
vi) Prepare short-, medium- and long-term financial plans;
vii) Evaluate alternative decisions and justify proposed solutions;
viii) Produce clear written reports and oral presentations in the context of group work.

1. Accounting and financial information: financial statements and key indicators.
2. Portuguese tax system: main taxes and financial impacts.
3. Analysis of profitability, risk, and financial equilibrium.
4. Financial mathematics: present and future value, annuities, perpetuities, nominal and effective rates.
5. Short- and long-term financial decisions.
6. Economic evaluation of investment feasibility.
7. Short- and long-term financing sources: characteristics, costs, and risks.
8. Working capital management and treasury management.
9. Medium- and long-term financial planning: projections, budgeting, and financing needs.

• - Group assignments - 50.0%
• - Exam - 50.0%

NAO