Opinto-opas

Objective

The student comes familiar with the basics of financial and profitable productization’s principles. He/she is able to interpret business indicators and analyze them on the basis of the business risks and opportunities. The student understands the company’s establishment, management and termination in the economic framework. The student is able to price his/her products and his/her own work as an entrepreneur as well as to ass the risks which are a part of the entrepreneurship. The student knows the basics of payroll administration and entrepreneurship-related taxes. The student understands the basics of accounting.

Content

- Economic administration
- Basics of accounting
- Profitability ratio and financial projections of the business plan
- Budgeting
- Basics of taxation
- Company forms
- Starting a business
- Basics of payroll administration
- Risks in entrepreneurship

Materials

Tarpeellinen materiaali jaetaan tunneilla sekä OMAssa olevan työtilan kautta.

Teaching methods

Luennot, harjoitukset, keskustelu, tentti.

Student workload

Kontaktitunnit +iItsenäiset tehtävät + tenttiin kertaaminen
yht. 135 tuntia

Content scheduling

- Järjestäytyminen, orientaatio, yritystalouden kokonaisuus
- Kannattavuuslaskelmat, kustannuslaskelmat, kirjanpito, alv, palkat
- Yritysmuodot, verotuksen perusteet, riskin hallinta
- Yritystoiminnan aloittaminen, oman työn hinnoittelu
- Budjetointi, kassavirta, lopputyön ohjeistus
- Kertaus ja Tentti

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

The student is able to interpret business indicators. The student understands the company’s establishment, management and termination in the economic framework and is able to price his/her own work. The student understands the basics of payroll service and business taxation.

Assessment criteria, good (3)

The student is able to interpret business indicators well. The student understands the company’s establishment, management and termination in the economic framework, is able to price his/her own wok and argue the pricing. He/she understands the basics of payroll service and business taxation.

Assessment criteria, excellent (5)

The student is able to analyze the activity from the entrepreneurship’s, sustainability’s and risks’ perspectives. The student is able to analyze the company’s establishment, management and termination in the economic framework. The student is able to price his/her products and his/her own work as well as to argue the pricing in many ways. He/she masters the basics of payroll service and business taxation.

Assessment criteria, approved/failed

The student is able to interpret business indicators. The student understands the company’s establishment, management and termination in the economic framework and is able to price his/her own work. The student understands the basics of payroll service and business taxation.

Assessment methods and criteria

Kurssin suorittamiselle ehtona on riittävä osallistuminen tunneille sekä harjoitustehtävien palauttaminen. Pakottavan poissaolon tapauksessa opiskelija saa korvaavan tehtävän. Numeroarvostelu 1-5 toteutetaan loppukokeen arvioinnin perusteella.