Economics and Business Administration

Base Knowledge

Information not defined

Teaching Methodologies

Teaching methodologies include theoretical lectures as well as the discussion of small case studies and the resolution of exercises. The interrogative process is widely used to encourage the student to reflect on the topics exposed. Students must develop an autonomous work outside of classes, on a relevant subject of the discipline (business plan), which results in a monograph and a presentation / defense in class. Student participation in classes is strongly encouraged and valued. The evaluation of the curricular unit includes a final exam (75%) and an individual assignment (25%).

Learning Results

Provide an overview of organizations and management in the context of today’s societies. Understand the concepts, methods and criteria for the preparation and disclosure of standardized accounting information. Understand the relevance of management accounting in supporting decision making in the current business environment. Understand how the cost of products and services is determined, and how this information can be used by managers to make decisions. Understand, analyze and use methodologies, techniques and models of business financial management assessment. Plan and substantiate financial decisions in the short, medium and long term. Prepare the forecast financial documents related to strategic financial decisions. Understand and substantiate investment decisions and financing instruments.

Program

1. Introduction to management and organizations.

Basic concepts; Creation of companies; Formalities; Types of companies; Commercial Companies: Scope. Personality and ability. Articles of association. Private limited companies. Anonymous society. Individual entrepreneurs.

2. Marketing and structural business analysis.

Marketing; Analysis of the environment; Strategic analysis; Company analysis; Businesses as economic units; Planning and Strategic Planning; Production management and production process management.

3. Inventory / Stock Management

Provisioning and stock management; Inventory classification models; Components of Inventory management models; Deterministic models (instantaneous / non-instantaneous replacement, with / without breakage allowed); Stochastic models (order level and cyclical revision policies).

4. General and Management Accounting

Financial flows in business activity; General accounting functions, divisions and principles. Accounting Standardization; Notion; Advantages and disadvantages; Accounting Standardization in Portugal. The Accounting Standardization System (SNC); Study of SNC Accounts; Elements of Financial Statements within the scope of the SNC. Swing; Income Statement by Nature; Income Statement by Function.

Statement of Changes in Equity. Cash Flow Statement; Attachment. Principles of Financial Management; The main concepts of profitability of the company; Cost-volume-results relations; Critical point; Ratios.

5. Economy and economic investment decision

Essential economic parameters; Economic Science and its Postulates; Economic Problem and its Solutions; Economic Role of the State; The Marshallian Cross; The Main Ways of the Market; Economic activity; Principles of Economic Policy Means released from investments; Maps of the financial flows of investments; Economic decision evaluation methods – Net Present Value (VAL), Internal Rate of Return (IRR), Investment Recovery Period (Pay-Back).

6. Business Plan

Business Plan (Formulation, Elaboration and Fundamental Points); Strategic Analysis; Strategy formulation; Strategy Organization and Implementation; Innovation; Ideas.

Curricular Unit Teachers

Internship(s)

NAO

Bibliography

Coelho, A., Coelho F, Almeida F. (2013). Introdução à Gestão das Organizações. (3ª Ed.).  Lisboa  : Vida Económica

Santos, A. J. R. (2008). Gestão Estratégica – Conceitos, modelos e instrumentos. Lisboa : Escolar Editora

FERREIRA, Bruno Borges, (2015). Fundamentos de Marketing (3ª ed.). Lisboa : Edições Sílabo

Simões, E. (2008). Negociação nas Organizações. Lisboa Editora RH

Carvalho, M., Moreira S. (2013). Direito das Sociedades Comerciais – Sumários desenvolvidos das aulas de Direito para Economia e Gestão. Minho : Universidade do Minho.

Raimundo, A. M. (2014).Criação e Gestão de Pequenas Entidades Empresariais. Coimbra: FCUC – D. Eng. Mecânica.

Freire, A. (1997) Estratégia – Sucesso em Portugal.  Verbo

Rocha, D., Azevedo G., Rodrigues A.M.G. (2016). Contabilidade para Todos. (2.ª edição) Almedina

Rodrigues, J. (2016). SNC – Sistema de Normalização Contabilística. (6.ª edição) Porto: Porto Editora

BORGES, António, RODRIGUES, Azevedo, RODRIGUES, Rogério (2007). Elementos de contabilidade geral (24ª ed). Lisboa : Áreas Editora

FARINHA, José Manuel Torres, (2018). Asset maintenance engineering methodologies. Boca Raton [etc.] : 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; 2011.

FARINHA, José Manuel Torres, (1997). Manutenção das Instalações e Equipamentos Hospitalares – Uma Abordagem Terológica. Coimbra, Livraria Minerva. ISBN: 972-8318-16-2.

SARKAR, Soumodip (2010). Empreendedorismo e Inovação (2ª ed). Lisboa : Escolar Editora

IAPMEI (2016). Como Elaborar um Plano de Negócios – Guia Explicativo. Lisboa : IAPMEI

Andrade, A. M., Franco R.C. (2007). Organizações Sem Fins Lucrativos. SPI

Neves, João César (2016). Introdução à Economia. (11ª edição). Lisboa : Verbo

Ucha, I. (2015). Guia de Apoio à Introdução à Economia (7ª edição).  Lisboa : Verbo

Andrade, J.S. (1998). Introdução à Economia.  Minerva

Soares, J. C. (2008). Dicionário de Economia. Plátano Editora