Base Knowledge
Financial Accounting
Teaching Methodologies
The course relies on up-to-date research materials and practical experience. It emphasizes active participation and knowledge-based learning.
Learning methods involve discussing and analyzing real-life cases to help students grasp concepts, ideas, and theories in practical contexts.
Classes are both theoretical and practical, with attendance and active participation strongly recommended but not mandatory.
Learning Results
To provide students with the basic principles of Financial Management and the essential foundations for defining company control, investment, financing and profit distribution policies for agricultural companies.
In addition to topics related to the creation of value in a company, the aim is for the student to be able to obtain critical thinking and scientific skills to carry out research in this area.
On completion of the course, students should be able to:
Understand current theoretical and practical aspects in order to be able to apply business techniques to real situations;
Understand and know how to make investment, financing and control decisions for a company;
Know how to carry out a scientific research plan in the field of the main topics.
Program
1 Introduction:
1.1 Paradigm and scope of financial management;
1.2 The evolution of financial management;
1.3 Markets and financial instruments;
1.4 Regulation and corporate control
2. Financial analysis:
2.1 Reading financial statements;
2.2 Financial equilibrium, profitability, flows, productivity
3 Investment policy: an introduction:
3.1. The economic and financial decision to implement an investment project;
3.2 Decision criteria for accepting projects
4.Financing policy:
4.1. The importance of capital structure
4.2. The main sources of medium and long-term finance
5. Profit distribution and growth policy:
5.1. The different forms of profit distribution;
5.2 Main determinants of profit distribution policy
6. Treasury management:
6.1 Basic principles of treasury management;
6.2 Managing working capital requirements;
6.3 The main sources of short-term finance
7. Medium and long-term financial planning
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
Bibliografia Principal
Brandão, E. (2003). Finanças. Porto Editora. Terceira edição.
Brealey, R.A., Stewart C.M., & Franklin, A. (2020). Principles of Corporate Finance, McGraw-Hill.
Damodaran, A. (2004). “Corporate Finance. Theory and Practice”, 3rd.Ed., John Wiley and Sons.
Domingues, F.J.G, & Vargas, J.D.G. (2021). Fundamentos de economía de la empresa, 2ª Ed., Ediciones Pirámide (Grupo Anaya, S. A.)
Fernandes, C., Peguinho, C. Vieira, E., & Neiva, J. (2016). Análise Financeira-Teoria e Prática-Aplicação no âmbito do SNC, Edições Sílabo.
Gomes, A. (2006). “Política de Dividendos e Estrutura de Capital – Respostas e Dúvidas do Estado da Arte, Imprensa da Universidade de Coimbra, ISBN: 972-8704-73-9.
Neves, J. C. (2012). Análise e Relato Financeiro–Uma Visão Integrada de Gestão; Texto Editores.
Vidigal da Silva, J., & Ferreira, P.J.S. (2018). Princípios Gestão Financeira, 2ª Edição, Rei dos Livros.
Vieito, J. P., & Maquiera, C. P. (2013). Finanças Empresariais – Teoria e Prática, 2ªedição.Escolar Editora.
Bibliografia Complementar
Hawawini, G., & Viallet, C. (2015), Finance for Executives – Managing for Value Creation, 5th edition. SouthWestern Cengage Learning.
Hilier, D., Clacher, I., Ross, S., Randolph W., & Bradford J. (2012). Fundamentals of Corporate Finance, McGraw-Hill, European edition.
Ross, S.; Westerfield, R., & Jaffe, J. (2005). Corporate Finance, McGraw Hill, 7ª edição.
Vernimmen P, Quiry P, Dallocchio M, Le Fur, Y, & Salvi A. (2011). Corporate Finance, Theory and Pratice, third edition.