Technical Assets

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In the scope of teaching methodologies, the expository method is used, using slide projection, as well as the deductive and inductive methods. The methodology by pedagogical simulation is also used, that is, the teaching / learning process is carried out in conditions close to the business reality. Students solve practical cases that are similar to the situations they will encounter in their professional life.

Provide a systematic approach to the management of fixed assets or non-current assets of a non-financial nature.

Understand the principles, concepts, methods, criteria and mechanisms related to the Asset Management process. Identify the elements, dimensions and understand the structure of an Asset Management System.

Understand the operational, economic, financial and equity dimension of decisions.

Understand the relevance of Management Accounting in supporting the information in the Asset Management System and in supporting decision-making.

Understand the concepts related to the valuation and evaluation of an asset.

Understand and substantiate investment decisions and financing instruments.

Understand the importance of the various phases of the assets’ life cycle in maximizing (optimizing) value and in the decision-making process.

Evaluate investment projects and budget, inspect and manage works.

Establish and implement the strategic development plan for the management of non-current assets.

Define the policies, objectives and strategies of the Asset Management Plan.

Make decisions based on risk assessment.

Prepare the forecast documents related to the costs of assets during their life cycle.

Apply management methods and economic and financial analysis to asset management.

Evaluate asset investment projects from a technical, economic and financial perspective.

1. General Introduction

Introduction to Asset Management. The Dimensions of Asset Management. The Function, Elements, Principles and Structure of an Asset Management System. Norms and Standards for Asset Management.

2. Asset Acquisition, Development and Management

Non-Financial Investment Cycle. Non-Financial Fixed Assets. Amortization and depreciation of assets. Revaluations of Assets. Impairment of fixed assets. Derecognition. Inventory. Asset Management Elements and Strategy, Definition and Implementation of the Strategic Asset Management Plan.

3. Financial Analysis Applied to Asset Management

Cash flow concept. Cash flow terminology. Criteria for Economic and Financial Valuation of Investment in Assets. Economic Life. Sensitivity Analysis. Scenario Analysis and Break-Even Analysis. Decision Making Processes in the Substitution, Deactivation and Renewal of Assets. Application of the Life Cycle Costs (LCC) method.

NAO

Costa, C. B. e Alves, G. C. (2001). Contabilidade Financeira (4.ª Edição). Rei dos Livros

MENEZES, Helder Caldeira (1993). Princípios de gestão financeira. Lisboa : Editorial Presença

Rodrigues, João (2009). SNC – Sistema de Normalização Contabilística. Porto: Porto Editora

Barros, Hélio (2002). Análise de Projectos de Investimento (4.ª Edição). Lisboa : Edições Silabo

MITHÁ, Omar, (2009). Análise de projectos de investimento. Lisboa : Escolar Editora

Hastings, Nicholas A. J. (2010). Physical Asset Management. Springer – Verlag London Limited. ISBN 978-184882-750-9

Assis, R. (2010). Apoio à decisão em manutenção na gestão de activos fisicos (1ª Edição). Lisboa:  Lidel – Edições técnicas, Lda. EAN 978-9727576050. ISBN 9789727576050

Assis R., Julião, J. (2009). Gestão da Manutenção ou Gestão de Activos? (custos ao longo do Ciclo de Vida). Comunicação 10º Congresso Nacional Manutenção, APMI, Figueira da Foz, Portugal.

Farinha, José Manuel Torres (2018). Asset Maintenance Engineering Methodologies (1 edition) . CRC Press; English. Printed in USA. ISBN-10: 1138035890. ISBN-13: 978-1138035898

Farinha, José Manuel Torres (2011). Manutenção – A Terologia e as Novas Ferramentas de Gestão. Lisboa: MONITOR. ISBN 978-972-9413-82-7.