Company analysis
| Structure Type: | Study unit |
|---|---|
| Code: | TL00BR18 |
| Curriculum: | LT 2025 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 3 (2027-2028) |
| Semester: | Autumn |
| Credits: | 5 cr |
| Responsible Teacher: | Lehtimäki, Harri |
| Language of Instruction: | Finnish |
Learning Outcomes
After completing the course, the student will be familiar with various methods of company analysis, be able to prepare an adjusted financial statement, calculate key figures from the adjusted financial statement, and assess the company's financial situation based on these figures. The student will be able to analyze a company using key figure and financial statement analysis and evaluate the factors affecting the company's success. Additionally, the student will understand the reasons behind company bankruptcies and the changes in financial structure during bankruptcy. The student will also be able to prepare a key figure analysis using the Navita business model software, analyze, report, and present the results.
Student's Workload
1 ECTS credit equals 27 hours of work, so 5 ECTS credits equal 135 hours, distributed in the course as follows:
• Contact lessons and exercises approx. 20 hours
• Independent study approx. 55 hours
• Exam: approx. 3 hours
• Completing the project: approx. 40 hours
• Presentations of the project approx. 17 hours
Prerequisites / Recommended Optional Courses
Basics of accounting, Accounting in practice ja payroll management, Accounting for different company types, Special issues in accounting, Corporate taxation and financial statement planning
Contents
Success factors of a company, different analysis methods, stages of analysis, theories and guidelines of the Business Research Council for financial statement analysis, adjusting financial statements according to the BRC's guidelines, understanding the characteristics of key figures, calculating and interpreting them, comprehensive analysis of a company's operations using financial statement data, predicting bankruptcy, analysis using the Navita business model software, a project based on key figure analysis for six companies in the same industry over five years, presenting the analysis results to a group.
Regional Impact
Assessing the financial operating conditions of local companies, for example, when seeking financing or investing in a company. Good profitability, liquidity, and solvency ensure the continuity of local companies and their employment impact.
Internationality
Evaluating different aspects of the finances of international companies. Continuous assessment of operations enables competition in international markets.
Recommended or Required Reading and Other Learning Resources/Tools
• Lectures, other teaching materials, exercises, project materials
As supplementary material:
• Leppiniemi, Jarmo - Leppiniemi, Raili. Uusin painos. Tilinpäätöksen tulkinta. Porvoo. WSOY.
• Yritystutkimusneuvottelukunta. Uusin painos. Yritystutkimuksen tilinpäätösanalyysi. Tampere. Gaudeamus.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, exercises, independent study, key figure analysis using the Navita business model software for six companies in the same industry over five years (and presentation of the results to the group).
Assessment Criteria
5 the student can utilise, apply and assess critically theories, concepts and methods competently in various situations. He can justify, giving the theoretical base for the solutions made when acting in tasks of an expert.
3 the student can justify one's own solutions and compare and analyse various points of view. He can discuss the issues and phenomena of the field competently
1 the student can utilise systematically theories, prinsiples and methods. He can communicate about the professional issues.
Assessment Methods
Assessment on scale 0-5
The grade is formed as follows:
• Exam 50%
• Project using the Navita business model software 50%
• Guest lecturer (applies to on-site teaching at VAMK) Completion mark