Gestão Financeira e Performance

Finance, Company’s Evaluation and Management Control.

The following teaching methodologies are used in this curricular unit:
1) Verbal methods (say), making use of the following educational resources: Exposition, Explanation and Dialogue;
2) Intuitive methods (show), making use of the following pedagogical resources: demo, audiovisual and writings.
3) Active methods (do), making use of the following educational resources: Group Work, Case Studies.
Regarding the evaluation the following methods are used:
1) continuous evaluation, comprising a: a) written individual test and group work report. A student must have earned a minimum score of 9,5 points to obtain approval at the curricular unit. The minimum score of each evaluation element is 8 points.
2) Exame evaluation, comprising: written individual test and b) Work Group Report.

The aim is to familiarize students with the systems for evaluating, managing and controlling the strategic performance of companies, in order to develop a strategic and a strategic vision for value creation.
It is expected that at the end of the course the student is able to:
a) know the traditional and value creation metrics of performance evaluation;
b) measure the value creation, global and by segment, from a multidimensional perspective;
c) understand the balanced scorecard;
c) be critical regarding the design of incentive systems oriented to the maximization of shareholder value.

1. Introduction to financial information for management
2. Overall financial performance
2.1. Accounting metrics
2.2. Value-based metrics
3. Financial performance by segments
3.1. Financial and accounting results Models
3.2. Organizational structure in responsibility centers
3.3. Evaluation the performance of responsibility centers
3.4. Internal transfer pricing systems
4. Performance evaluation, compensation and incentives.
4.1. Integrated Performance Evaluation Systems – Balanced Scorecard.
4.2. Traditional Incentive Systems
4.3. Incentive systems oriented to value creation.

• - Exame - 100.0%

• - Prova individual - 60.0%
• - Trabalho de grupo - 40.0%

NAO

– Neves, João Carvalho (2011), Avaliação e gestão da performance estratégica da empresa, 2ª Ed., Texto Editora.

– Franco, V. Seabra e outros (2012), Temas de Contabilidade de Gestão – Gestão orçamental e medidas financeiras de avaliação do desempenho, 3ª Ed., Livros Horizonte.

– Mota, A.G. e outros (2015), Finanças da Empresa – Teoria e Prática, 5ª edição, Edições Sílabo.

– Anthony, R.N., Govindarajan, V. (1998), Management Control Systems, 9ª Ed., Irwin McGraw-Hill International edition.

– Jordan. H., Neves, J. C., Rodrigues, J. A. (2011), O Controlo de Gestão – ao serviço da estratégia e dos gestores, 9ª edição, Áreas Editora.

– Simons, R. (2000), Performance Measurement & Control Systems for Implementing Strategy: Text & Cases, Prentice Hall.