Educational guide 2023_24 Facultade de Ciencias Empresariais e Turismo

Contents

Topic	Sub-topic
Conceptual framework of financial management. Analysis of financial statements.	1.1. Financial function and objective of the enterprise. 1.2. Corporate assets 1.3. Economic-financial structure 1.4. Annual statements and measuring economic and financial profitability
Interest rates and the time value of money.	2.1. The value of money over time 2.2. Financial capital 2.3. Financial capitalization 2.4. Revenue
Investment in liquid assets in the tourist industry.	3.1. Concept and composition of liquid assets 3.2. The concept of business cycle 3.3. The AMP of the enterprise or the duration of the operating cycle 3.4. Assessment of liquid assets; special reference to the treasurer’s department. 3.5. Investment appraisal according to financial criteria
Investment in fixed assets in the tourist industry.	4.1. The nature and characteristics of fixed assets in tourist companies 4.2. Explanatory variables of investment 4.3. Criteria for economic appraisal
Long-term financial sources for the tourist industry: appraisal and cost	5.1. Loans 5.2. Leasing 5.3. Renting
Short-term financial sources for the tourist industry: appraisal and cost.	6.1. Commercial credit 6.2. Bank rate 6.3. Loan agreement 6.4. Credit-loan comparison 6.5. Factoring