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Matkailu- ja ravitsemisala
Sosiaali- ja terveysala, Iisalmi
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Basis of Education Competence Standards Structure of Studies Development of Expertise Methods and implementation Course Table

EI21SP Bachelor Degree Programme in Mechanical Engineering

Course Description

Code4 EIA8030
Credits5 cr
Credits in Foreign Language5 cr
ObjectivesThe course will introduce the students to economic thinking and gives an overall picture of company's economic environment and profitability. The students will get a comprehensive view of the role that accounting has in business operations. During this course the students will learn the basics of different cost concepts and cost-volume-profit analysis, income statement and balance sheet.
ContentConcepts of entrepreneurship, where to get help, start-up grant, doing business without own company
Company forms
The features of main business processes: real process and monetary process, profitability, liquidity and solvency
The behavior of costs, purchasing process
Basics of budgeting
Being an employer, calculating salaries
Value added tax
Cost-volume-profit analysis and financial calculations
The role of accounting in the decision-making process
Financial statement analysis:
Basics of marketing, marketing process of products and services
Market segmentation
RequirementsAssessment includes a student's entire learning process during the course. It focuses on checking what extent a student has acquired knowledge and skills in accordance with the course objectives. A student's attitude and motivation and attendance are also taken into account in the assessment.

Exam, business plan, exercises, company visits.

Re-exams and upgrading of the course only via general exams (re-sit exams) that consist of the literature questions.
Grading Scale0 - 5
Course materialMaterials and links in Moodle.
Material provided by the lecturer and/or developed by students themselves, e.g., exercises and solutions.
Other considerations
ContactSalli Tiina

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