Teaching Methodologies
The teaching of the curricular unit is based on recent research materials and on experience gained through practice. The pedagogy of the
course is strongly interactive. It seeks substantial student participation and know-how-based 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 actual practice.
Learning Results
The objective of this curricular unit is to enable the student to grasp the fundamental concepts and principles of financial analysis and
management of companies, providing the basis for the rationalization of companies’ financial problems.
At the end of the curricular semester, students should be able to:
Program
1. Introduction
1.1 The finance function in the company
1.2 Objectives of business finance
2. Analysis of Financial Balance and Profitability
2.1 The equity approach to financial balance: fundamental concepts
2.2 From the accounting balance to the balance sheet for financial analysis
2.3 Main indicators of financial balance
2.4 Limitations of the equity approach
2.5 The Functional approach
2.6 Concept and types of profitability
2.7 Fundamental Equations of Profitability
2.8 Risk in organizations: measures and treatment
3. The investment decision
3.1 General principles of economic evaluation of the investment decision from a private perspective
3.2 Criteria for the economic evaluation of the investment decision
3.3. Sensitivity analysis to critical success factors
4. The financing of companies
4.1 Factors to consider when choosing a funding source
4.2 Main sources of short-term financing
4.3 Main sources of medium and long-term financing
Internship(s)
NAO
Bibliography
Basic bibliography:
• Bastos, C. (2018). Finanças Empresariais-Teoria e Prática, Edições Sílabo.
• Fernandes, C., Peguinho, C., Vieira, E., Neiva, J. (2019). Análise Financeira-Teoria e Prática. 5ª edição, Edições Sílabo.
• Silva, J. V.; Ferreira, P. J. S. (2014). Princípios de Gestão Financeira, Rei dos Livros.
• Teixeira, N. e outros (2021). O valor e a sustentabilidade financeira – Informação para a gestão, Edições Sílabo.
Complementary bibliography:
• Hawawini, G. and Viallet, C. (2022). Finance for Executives – Managing for Value Creation, South Western Cengage Learning.
• Hill, D.; Ross, S.; Westerfield R. and Jaffe, J. (2016). Corporate Finance, McGraw-Hill Education, 3ª edition.
• Robinson, T. (2020). International Financial Statement Analysis, John Wiley & Sons INC.
• Vernimmen, P.; Quiry, P.; Dallocchio, M.; Le Fur, Y. and Salvi, A. (2018). Corporate Finance, Wiley.