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Universidade Lusófona do Porto

Finantial Management


The curricular unit aims to present, read, interpret and analyze the financial reports of an entity, in a view of financial management. It aims to manage resources in exploration (operational), investment and financing activities. It will also make use of ratios and indicators extracted from financial reports.


Human Resources Management and Development

Level of Qualification|Semesters|ECTS

| Semestral | 5

Year | Type of course unit | Language

2 |Mandatory |Português



Recommended complementary curricular units

economics and business sciences

Business strategy

Financial Accounting

Analytical accounting

financial calculation

Professional Internship



I Object, objectives and concept of financial management II  Instruments of financial analysis: balance sheet, statement of income and cash flow, statement of changes in capital, management report, other information III  Methods and techniques of analysis: ratios and indicators, comparisons, static and dynamic analysis IV ¿ Financial Balance 4.1  Short-term balance: static and functional approach,short-term indicators 4.2  Ratios and activity indicators (short, medium and long term) 4.3 Ratios and liquidity indicators 4.4 Medium and long term financial balance V Profitability 5.1 Profitability ratios 5.2 Integrated analysis of ratios (Dupont analysis) VI  Risk: economic, financial and global. VII - synthetic presentation of the economic-financial diagnosis.


The curriculum content aims to: a) offer students the concepts, object, objectives and users of financial analysis; b) identify the basic instruments for economic and financial analysis; c) present the main techniques of financial analysis d) treat the concept and analyze the financial balance e) show the functional approach; f) studying short-term financial balance and analyzing liquidity; g) study medium and long-term financial balance and analyze solvency; h) describe, interpret and analyze profitability situation and indicators; i) assess business risk j) show the main topics of an economic-financial diagnosis report. Conteúdos programáticos

Teaching methodologies and assessment

Presentation and interpretation of the Financial Statements according to the SNC standard (BP, DRE and FC, demonstration of changes in capital, management report, other information) of a Service company, for reasons of confidentiality (omitted the real name). Each report will be presented with the purpose, its structure, its contents, characteristics, recognition and measurement. Afterwards, reclassify, adjust, the accounting items, preparing a Functional Report. The entire analysis is based on this report. Techniques
to be used are: presentation, theory and practice, calculations, exercise resolution, discussion (individual and group). Students will have practical activities that will be corrected in the next class. Two evaluations, a written test with values ¿¿from 0 to 20, with a percentage of 50% and a work, value from to 20, weight of 50%. with approval according to regulation. Instructional resources: books, texts, blackboard, computer, multimedia, slides, calculator.


  • Breia, A., Mata, M., Pereira, V. (2014). Análise Económica e Financeira ¿ Aspectos teóricos e casos práticos. Lisboa, Rei dos Livros
  • Fernandes, C., Peguinho, C., Vieira, E., Neiva, J. (2016). Análise Financeira ¿ Teoria e Prática (4ª Edição). Lisboa, Edições Sílabo.
  • Mota, A, Custódio, C. (2021). Finanças da Empresa ¿ Um guia para análise e decisão de executivos (1ª Edição), Lisboa, Edições Sílabo
  • Sistema de Normalização Contabilística ¿ Estrutura Conceptual


Office Hours

Nome do docente  

Horário de atendimento


Gualter Agrochão

4ª feira, 17:00 - 18:00

Sala de professores