Base Knowledge
N/A
Teaching Methodologies
The methodology will be lecturing / practice, with recourse to existing materials (table, overhead projector, etc..,), Supported with theoretical texts and case studies to resolve
Learning Results
The accounting and management occupy a privileged place in corporate management. In a market economy based on trade, firms are the basic cells of all economic activity. Economic development and enhancement of activities increasingly complex, requiring the study of the process of business management.
Program
Company
Introductory concepts
Characterization of companies
Understanding the concept of accounting
Aims and Purposes
The assets of companies
Definition and classification of the assets
The changes in equity
The facts sheets
The heritage and life of the company
The Balance
The notion of balance
The Income Statement
The finance function in business
The tasks of the finance function
The concept of financial management
Working capital and balance short-term financial
The cash budget
The needs for working capital
The fundamental relationship of treasury
The method of ratios, a technique based management
Types ratios
The definition of some ratios
The basis of comparison of the ratios
The use of ratios
The limitations of ratios
The concept and types of return
The return on sales
The breakeven point of sales or critical point
The cash flow
Self-financing
The added value
Productivity
Curricular Unit Teachers
Grading Methods
- - Exam - 100.0%
- - Frequency - 100.0%
Internship(s)
NAO
Bibliography
Almeida, Rui e outros – O Novo Sistema de Normalização Contabilística (SNC) explicado – ATF edições técnicas;
Borges, António e outros – Elementos de Contabilidade Geral – Rei dos Livros ;
Brealey, Richard A. e outro – Princípios de Finanças Empresariais – Mcgraw-Hill;
Breia, Arménio Fernandes e outros – Análise Económica e Financeira – Rei dos Livros;
Caiado, António Pires Caiado – Contabilidade de Gestão – Vislis Editores;
Carrilho, José Manuel e outro – Elementos de Análise Financeira – Publisher Team;
Conso, Pierre – A Gestão Financeira das Empresas – Rés Editora L.da;
Conso, Pierre e outros – Fundo de Maneio e Política Financeira – Edições Lyon;
Fernandes e outros – Análise Financeira – Edições Sílabo;
Ferreira, Rogério Fernandes Ferreira – Gestão Financeira – Editorial Minerva;
Ferreira, Rogério Fernandes – Pensar a Gestão – Fim de Século;
Graça, Fernanda da Conceição – Análise Financeira e Fluxos – Vislis Editores;
Hanglin, Francis Peter – O Cash – Flow