Analysing a Company
| Structure Type: | Study unit |
|---|---|
| Code: | TLS3206 |
| Curriculum: | LT 2021 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 3 (2023-2024) |
| Semester: | Spring |
| Credits: | 5 cr |
| Responsible Teacher: | Lehtimäki, Harri |
| Language of Instruction: | Finnish |
Courses During the Academic Year 2023-2024
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|---|
| 3006 | LT2021-3T | 2024-01-08 – 2024-04-30 | Pia Oksanen | Finnish | 2023-12-01 – 2024-01-12 |
Learning Outcomes
After completing the course
* you know the different methods of company analysis
* you can prepare adjusted financial statements
* you can calculate key figures from adjusted financial statements and evaluate the company's finances based on them
* you can analyze the company by means of key figure and financial statement analysis and evaluate the factors affecting the company's success
* you know the reasons behind company bankruptcies and the changes in the financial structure in bankruptcy
* You can use the Navita business model program to prepare a key figure analysis, analyze, report and present the obtained results
Student's Workload
1 ECTS = 27h of work, so 5 ECTS = 135h is distributed in the Study Course as follows:
• Contact lessons and exercises approx, 20 hours
• Independent study approx. 55 hours
• Exam approx. 3 hours
• Doing practice work approx. 40 hours
• Presentations of practice works approx. 17 hours (applies only face-to-face teaching at school)
Prerequisites / Recommended Optional Courses
Introduction to Financial Accounting,
Special Aspect of Book-Keeping and Financial Accounting,
Book-Keeping and Finanacial Accounting of Different Company Forms,
Corporate Taxation and Finanacial Statement.
Contents
The success factors of a business enterprise, various methods of business analysis, principles and stages of financial analysis. Theories and directives for financial statement analysis issued by Yritystutkimusneuvottelukunta (YTN), adjustments to financial statements in accordance with the YTNs directive, knowledge of ratio characteristics, ration calculation and evaluation, comprehensive analysis of a business enterprise based on financial statement information, analysis by using the Navita-business model applications and practise work based on key figure analysis, forecasting bankruptcy.
Regional Impact
The assessment of the economic condition when for example applying for financing or investing a company. Good profitability, liquidity and solvency to ensure the continuity of the region's companies and their effect on employment.
Internationality
The evaluation of the various aspects of international business finances. Continuous evaluation of the operation allows for competition in the international market.
Recommended or Required Reading and Other Learning Resources/Tools
- Teaching material, exercises, practice work material
As additional reading:
-Leppiniemi, Jarmo - Leppiniemi, Raili. Uusin painos. Tilinpäätöksen tulkinta. Porvoo. WSOY.
-Yritystutkimusneuvottelukunta. Uusin painos. Yritystutkimuksen tilinpäätösanalyysi. Tampere. Gaudeamus.
Handouts.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, exercises, self-reliant studying and Completed task with Navita-business model application which includes a five-year analysis of key figures for six companies in the same industry (and the results is presented 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
Written test 50 %, practise work by using the Navita-business model application 50 %, attendance at the lecture by a visiting lecturer, active participation, Assessment on scale 0-5.