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Economic Financial Analysis

Code:

LGE1421

Acronym:

AEF

Subject: 2014/2015 - 2S

Teaching Area:

Management

Programmes

Acronym	Study plan	Curriculum Years	ECTS	Contact hours	Total Hours
LGE	Desp. n.º 1049/2008 (alterado aviso n.º9805/2012)	2º	6 ECTS	60	160

Hours Effectively Taught

TGE22SD1

Theoretical-Practical:	48,00
Other:	15,00

TGE22SN1

Theoretical-Practical:	48,00
Other:	15,00

Teaching - Hours

Theoretical-Practical:	3,00
Other:	1,00

Teaching Language

Portuguese

Aims, Skills and Learning Outcomes

SUMMARY DESCRIPTION OF COURSE UNIT

In this unit are given tools of economic, financial reading, activity and evaluation, supported in accounting parts produced in the company, a pedagogical approach of case.

OBJECTIVES AND EXPECTED RESULTS OF LEARNING

Provide the students with technical skills and relational in terms of:
¿ Overall management (taking into account the context in which the company moves);
¿ Specific Management, in terms of its economic and financial framework;
¿ Interpretation and analysis of financial statements maps.

SKILLS TO DEVELOP

It is intended that students at the end of the school year are presented skilled in the use of Economic and Financial Analysis Tools and Business Diagnosis, particularly in:
¿ Analysis of the companies in order to develop their economic and financial diagnosis;
¿ Development of global action plans;
¿ Development of a political management of operating cycles, financing and investment.

Programme

1. Financial Analysis
1.1. Framework
1.2. Financial function
1.3. Financial analysis
1.4. Financial management
1.5. Main tasks of the financial manager

2. Financial Analysis Base Instruments
2.1. Main tools of financial analysis
2.2. balance
2.2.1. Accounting balance
2.2.2. Functional balance
2.2.3. Financial cycles
2.2.4. Adjustments of the Accounting balance for Functional balance.
2.3. Income Statement
2.4. Statement of Cash Flows
2.4. Demonstração dos Fluxos de Caixa

3. Methods and techniques of financial analysis
3.1. Traditional Approach
3.2. Advanced approach
3.3. Financial Statement Analysis techniques - Ratios
3.4. The ratios and benchmarking
3.5. The reference ratios

4. Financial Balance Company
4.1. Financial Statement Analysis
4.2. Traditional Analysis - Working Capital
4.3. Functional Analysis (Advanced)
4.3.1. Functional Working Capital Fund
4.3.2. Working Capital Needs
4.3.3. Net cash
4.3.4. Needs of Working Capital and Operating Cycle
4.4. Analysis "More Fine"
4.4.1. Financial Typical strategies

5. Ratios of Economic and Financial Analysis
5.1. Definition, objectives and purpose of the ratios
5.2. Advantages and limitations of ratios
5.3. Rate ratios
5.4. Liquidity Ratios
5.5. Cash Margin of Safety
5.6. Financial Structure Ratios
5.7. Ratios Financing
5.8. Economic Indicators and Profitability Ratios

6. Ratios and Market Risk
6.1. Risk in the Enterprise
6.1.1. Risk types in the company
6.1.2. Risk measurement instruments
6.1.3. Break-even point
6.1.4. Operating margin of safety
6.1.5. Operating leverage effect
6.1.6. Financial leverage effect
6.1.7. Global risk and degree of combined leverage
6.2. Market Ratios
6.3. Z-Score Concept

7. Economic and Financial Diagnosis
7.1. Preparation of economic and financial diagnostic of different economic sectors companies.

Main literature

SILVA, EDUARDO SÁ;Gestão Financeira - Análise de fluxos financeiros, Vida Económica, 2011

NEVES, JOÃO CARVALHO;Análise Financeira, Texto Editora, 2004

SAIAS, L. C;Instrumentos Fundamentais de Gestão Financeira, Universidade Católica Editora, 2006

Learning Methods

Through theoretical and practical lessons, teaching will be performed theoretically grounded combination with the critical analysis of issues making financial decisions and study real cases illustrative of each problem. Will be required for students to intervene in the discussion of theoretical problems and their practical implications. In addition, through the organization of students into work groups, applied studies will be conducted on topics to be determined.

A theoretical and practical logic, we resort to a set of strategies that include the theoretical exposition and analysis of case studies. The syllabus will be covered in order to teach concetualizar, develop and systematize the important issues to be considered in the field of Economic and Financial Analysis. Through discussion and participation of students in the analysis of real cases and practical exercises will involve developing a critical sense about the various models and tools presented in classroom sessions

Assessment Components

Avaliação distribuída com exame final

Assessment Components

Description	Type	Time (hours)	Conclusion Date
Attendance (estimated)	Lessons	45
	Total:	45

Continuous Assessment

2 individual test --- 50% + 50%

Final Exam

Individual Test- 100%