Economic Administration of Business and Enterprises (5 ECTS)

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

- Profitability calculations of the culture products
- Cultural business financing
- Self-pricing
- Trade unions and labor pricing
- Salary administration
- Entrepreneur’s tax
- Value added tax
- Risk analysis
- Financial consequences of business opening and closing
- Freelance work’s and entrepreneurship’s impact to the social security and benefits
- Basics of financial accounting

Materials

Tarpeellinen materiaali jaetaan tunneilla sekä tuubissa olevan työtilan kautta.

Teaching methods

Luennot, harjoitukset, keskustelu, tentti.

Employer connections

Mahdollisesti asiantuntijaluento verovirastosta mikäli sopii asiantuntijan aikatauluun.

Exam schedules

Kurssin tentti pidetään 16.3.2017 klo. 09.15.
Uusintatenttimahdollisuudet Hämeentien toimipisteen (Tavi-talo) ilmoitetaan myöhemmin. HUOM! Tentteihin tulee ilmoittautua viimeistään 10 päivää ennen tenttiä ilmoittautumislomakkeella, joita saa opintotoimiston lomakehyllystä 2 krs. Tenttilomake palautetaan opintotoimistoon tai opintotoimiston ovessa olevaan postilaatikkoon. Voit ilmoittautua myös sähköpostilla osoitteeseen: opintotoimisto@metropolia.fi

Student workload

Kontaktitunnit 51 tuntia + kuormittavuus 25,5 tuntia = 76,5 tuntia
Itsenäiset tehtävät (10 x 4 tuntia + 1*10 ) = 50 tuntia
Tenttiin kertaaminen 8,5 tuntia
yht. 135 tuntia

Content scheduling

Vko 5 Järjestäytyminen, orientaatio, yritystalouden kokonaisuus
Vko 6 Kannattavuuslaskelmat, kustannuslaskelmat, kirjanpito, alv, palkat
Vko 7 Yritysmuodot, verotuksen perusteet, riskin hallinta
Vko 9 Yritystoiminnan aloittaminen, oman työn hinnoittelu
Vko 10 Budjetointi, kassavirta, lopputyön ohjeistus
Vko 11 Kertaus ja Tentti

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

The student is able to interpret business indicators. The student understands the Opiskelija osaa tulkita liiketoiminnan tunnuslukuja. . 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 Opiskelija osaa tulkita liiketoiminnan tunnuslukuja. . 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.