Managers Training

It's necessary to complete my affirmation that the managers need training.
It's true that in Portugal criticizing Portuguese managers sounds strange and unpleasant.
Usually people say: they create employment. That´s true but it isn´t enough. We need more competitive companies and this goal will only be achieved if we have good management.
My intention is not to be unpleasant but to call attention for a big problem to the Portuguese economy.
In reality if we don´t have strong managers we don´t have a good economy.
The majority of Portuguese managers don´t have good abilities in order to manage the companies, they need more skills. They have courage and determination but a lot of times they don´t know how to solve the problems.
I think that, training in management could be a good solution. They need to know what is variable costs; fixed costs, gross margin; operating statement; balance sheet; etc. They need to know that, despite the company loses money, they can improve their treasury, etc..
They have to think that the financial statements are a good management tool not only to show the fiscal authorities.