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Financial Management and Budgeting

Code 8948
Year 1
Semester S1
ECTS Credits 6
Workload TP(30H)
Scientific area Management
Entry requirements n.a.
Mode of delivery Face-to-face.
Learning outcomes Analysis and interpretation of key accounting documents - financial, economic and financial analysis of an organization, the decomposition of profitability, investment appraisal and a brief introduction to the budgeting management.
- Analysis of the main accounting documents of an organization;
- Develop a financial and economic analysis of health organizations, giving special importance to the analysis of financial balance, analysis of profitability,and analysis of financing investment and decisions ;
- Provide expertise on budgeting management and its role in health organizations;
- Develop the capacity of critical analysis of students;
- Develop the motivation interest odf students forscientific research;
- Develop the spirit of teamwork and exchange of ideas.
Syllabus 1 - Introduction to Financial Management

2 - Financial reporting and accounting and financial documents

3 - Economic and Financial Analysis

4 - Evaluation of Investment

5 - Budgeting Management: Financial Budget, Economic Budget, Budget by Operational Service.
Main Bibliography BERGER, S. (2008) Fundamentals of Health Care Financial Management, John Wiley & Sons.
BESLEY, Scott e Eugene F. BRIGHAM, 2000. Essentials of Managerial Finance. The Dryden Press, 12th Edition.
BREALEY, R. e Myers, S., (2000) Princípios de Finanças Empresariais, McGraw-Hill
CARVALHO das NEVES; J, - Análise Financeira - métodos e técnicas - texto editora - 9ª edição
DAMODARAN, Aswath, 1997. Corporate Finance - Theory and Practice. John Wikey and Sons Inc.
FOLLAND, S., Goodman, A. e Stano, M. ,2003- The Economics of Health and Health Care, Prentice Hall, Third Edition.
GAPENSKI, Louis, C., 1996, Understanding Health Care Financial Management: Text, Cases, and Models, 2 nd edition, AUPHA Press/Health Administration Press.
GAPENSKI, Louis, C., 1999, Healthcare Finance: An Introduction to Accounting and Financial Management, Health Adminstrtaion Press.
MARTINS, Domingos, 1999, Gestão Financeira dos Hospitais, Editora Atlas.
Teaching Methodologies and Assessment Criteria The syllabus course approaches a financial assessment of an organization. Then follows budget management, which presents a brief idea of budgets in the context of hospital organizations.
Language Portuguese. Tutorial support is available in English.
Last updated on: 2023-11-23

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