Sumários
Financial Planning: Long-term financial planning
13 Outubro 2026, 15:30 • JOÃO CARLOS CARVALHO DAS NEVES
Long-term financial planning:
Goals of long-term financial planning
Overview of financial planning modeling: Link between income statement,
balance sheet and cash-flow statement
Basics of excel financial modeling: Spreadsheet structure and iterations
Forecasting financing statement with the sales percent method.
Example (Proforma statements)
Financial Planning: Understanding costs for budgeting and financial planning:
12 Outubro 2026, 15:30 • JOÃO CARLOS CARVALHO DAS NEVES
Understanding
costs for budgeting and financial planning:
Cost objects
and cost drivers
Cost
behavior: Variable cost, fixed costs, semi-variable and semi-fixed costs
Costs in
relation to objects: Direct and indirect costs
Cost
allocation and the risk of distorting product or service costs
Cost
estimation methods: Engineering methods, inspection of accounts method,
graphical and scatter graph method, least squares method.
Part III - Financial Modeling
6 Outubro 2026, 15:30 • JOÃO CARLOS CARVALHO DAS NEVES
Financial
Modeling:
Introduction
to financial modeling topics
Budgeting, costing,
long-term financial planning and short-term financial planning
The Budgeting
Process:
Business
strategy, business plan and financial plan
The linkage
between the business plan and budget
The budgeting
process
Stages in
the budgeting process
The master
budget, the operational budget and the financial budget
The synthesis
of the budgeting process: Income statement, Balance Sheet and Cash flow
statement
Budgeting
philosophies: Kaizen, Zero Based Budgeting, Activity Based Budgeting
II Financial Statements Analysis
29 Setembro 2026, 15:30 • JOÃO CARLOS CARVALHO DAS NEVES
Financial
risk analysis:
Degree of
financial leverage
Integrated
analysis of operational and financial risk:
Degree of total
leverage
Total
break-even point (in quantity and value); total safety margin (in quantity,
value, and %)
Importance
of qualitative analysis of the company and understanding the economic
context
Tools to
understand the context in which the company operates
II - Financial Statement Analysis
28 Setembro 2026, 15:30 • JOÃO CARLOS CARVALHO DAS NEVES
Ratio
analysis:
Return on
equity, return on assets, and return on invested capital
The Dupont
model
Leverage as
operational and financial risk
Operational
risk measured by:
Degree of
operating leverage
Operating
break-even point in quantity and value, and operating safety margin (in
quantity and value)