Discipline details

Course details

Recommended Prior Knowledge

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Objectives

- Framing financial analysis in the organisation and its importance for stakeholders
- Learn how to select the information needed for financial analysis work
- Understanding the rules of financial balance in the short, medium and long term
- Analyse organisations in terms of liquidity, solvency and profitability
- Interpreting ratios and other indicators
- Give an opinion on a company's economic and financial situation
- Preparing a treasury and financial budget
Teaching Methods

Theoretical-practical classes: Using the expository method to introduce theoretical concepts and the participatory method to reflect on the contents for analysing, discussing and solving exercises, collecting information from databases (Bank of Portugal, etc.). When doing the work proposed in the assessment, based on real companies, and with participatory methodology and tutorials, the aim is for students to have contact with the business reality and be able to produce a report on the economic and financial situation of a company.
Internship(s)

Não
Syllabus

1 Framework and Objectives 1.1 The company 1.2 The concept of management, analysis and financial function 1.3 The balance sheet as the source and application of funds 1.4 Selecting the relevant information for Financial Analysis 1.5 Preparation and study of the Financial Balance Sheet 1.6. The Income Statement 1.7 The Cash Flow Statement
2. Financial equilibrium 2.1 Basic concepts 2.2 Working capital, working capital requirements and net cash flow 2.3 Minimum financial balance rule
3. Economic and financial analysis of companies 3.1. Presentation of various analysis methodologies 3.2 Ratio method 3.3 Other economic risk indicators 3.4 Interpreting the concept of self-financing. Concept of economic viability. 3.5 Preparing an economic and financial report 3.6 Rating concepts 3.7 Financial information on companies and the sector
4. Budgets 4.1. Presentation and importance for management 4.2 Treasury and financial budgets
Content Explanation

1 of the syllabus, aims to respond to the objectives "Framing Financial Analysis in the organisation and its importance for stakeholders" and "Learning to select the information needed for financial analysis work." 2 of the syllabus is in line with the objective "Understanding the rules of financial balance in the short, medium and long term". 3 of the syllabus meets three of the CU's objectives, namely "Analysing organisations using the concepts of liquidity, solvency and profitability", "Interpreting the main ratios and indicators" and "Giving an opinion on the economic and financial situation of an organisation". 4 of the syllabus, meets the objective "Draw up a treasury and financial budget".
Methodology Explanation

In class, the use of the expository method to introduce theoretical concepts and the participatory method to reflect on the content, combined with the presentation and discussion of real cases of Portuguese companies, allows us to capture the students' attention to the topics covered and involve them in the teaching-learning process and the development of their reflexive, argumentative and critical analysis skills. By combining these methods, we hope that the students will be able to frame Financial Analysis in the organisation and its importance for stakeholders, know how to identify what critical information is needed to draw up an opinion on a company, discuss the rules of financial equilibrium, analyse organisations under the concepts of liquidity, solvency, profitability and finally issue an opinion on the economic and financial situation of a company and also what a budget is, By using the participatory method to analyse and discuss and solve exercises in class and a report on a company, the student will be able to acquire in a consolidated way the techniques they will use to discuss the financial balance of a company, use and interpret ratios and indicators to give an opinion on its financial balance, economic and financial situation and how its financial management is carried out. The test will allow us to assess whether the concepts and their application in practical cases have been assimilated by the students and whether the proposed objectives have been achieved. The report on the economic and financial situation of a company will make it possible to assess whether the objectives for each topic, especially analysing companies, are being assimilated by the students.
Responsible Lecturer(s)

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Bibliography

1) Fernandes, C., Peguinho, C., Vieira, E., Neiva, J. (2012), Análise Financeira – Teoria e Prática, 3ª ed. Edições Sílabo.
2) Fernandes, C., Peguinho, C., Vieira, E., Neiva, J. (2015), Análise Financeira – Casos Práticos, Edições Sílabo.
3) Teixeira, N.; Ribeiro, J.; Santos M. Pardal, P. (2021), O valor e a sustentabilidade financeira., Edições Silabo.
4) Maquieira, C. P., Vieito J., Paulo, O. (2013), Finanças Empresariais 2º Edição. Escolar Editora.