Base Knowledge
Accounting Knowledge.
Teaching Methodologies
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 Methodologies (show), making use of the following educational resources: Demo, Audiovisual Texts and Writings;
3) Active methodologies (do), making use of the following educational resources: Group Work, Case Studies
Learning Results
The purpose of this course is to prepare students to understand the main concepts of corporate finance and the financial decision making process at the corporate level. In this sense, seeks to provide students with a set of tools and techniques that will allow them to express an opinion on the sustained economic and financial performance of a company or organization and what its prospects for future developments.
It is also intended that students become familiar with making investment decisions, including the determination of future cash flows and assessing the relevance and economic and financial viability of investment projects.
Program
1. Introduction to financial analysis
2. Sources of information for analysis and financial decision
2.1. Accounting information and accounting extra information
2.2. Preparation of documents for financial analysis
3. Main methods and techniques of financial analysis
3.1. Comparison of the records of successive years
3.2. Method of ratios
4. Analysis of the balance and the company’s financial position
4.1. Balance short-term financial
4.2. Analysis of cash flow
4.3. Financial balance of medium and long term
5. Analysis of profitability
5.1. Structure of income and expenses
5.2. Indicators of profitability
6. Risk analysis
7. Evaluation of investment projects
7.1. Concept and types of investment projects
7.2. Elements necessary for the evaluation of investment projects
7.3. Criteria and methods of evaluation and selection of investment projects
7.4. Analysis of risk and uncertainty
Curricular Unit Teachers
Internship(s)
NAO
Bibliography
Brealey, R., Allen, F. & Myers, S. (2013). Princípios de Finanças Empresariais. (10ª Edição). McGraw-Hill.
Fernandes, C., Peguinho, C., Vieira, E. & Neiva, J. (2015). Análise Financeira – Casos Práticos. Edições Silabo.
Fernandes, C., Peguinho, C., Vieira, E. & Neiva, J. (2016). Análise Financeira – Teoria e Prática. (4ª Edição). Edições Silabo.
Gama, P. & Torres, P. (2015). Exercícios de Análise Financeira. Editora Almedina.
Lopes, M. (2012). Elaboração e Análise de Projetos de Investimento. (3ª Edição). FEUP Edições.
Martins, A., Cruz, I., Augusto, M., Silva, P. & Gonçalves, P. (2016); Manual de Gestão Financeira Empresarial. (2ª Edição). Escolar Editora.
Nabais, C. & Nabais, F. (2011). Prática Financeira I – Análise Económica & Financeira. (6ª Edição). Lidel.
Neves, J. (2012). Análise e Relato Financeiro – Uma Visão Integrada de Gestão. (5ª Edição). Texto Editora.
Soares, I., Moreira, J., Pinho, C. & Couto, J. (2015). Decisões de Investimento – Análise Financeira de Projetos. (4ª Edição). Edições Silabo.