Money in BusinessLaajuus (5 op)

Osaamistavoitteet

The student will be able to:
• understand and calculate the key figures depicting the financial situation of an enterprise.
• calculate profit margins and understands the role of operating capital in an enterprise.
• read and interpret essential information on profit and loss statements and balance sheets to support the development of his/her own enterprise.
• understand the basic concepts of cash management and its relevance for his/her own business activities.
• work out a cash budget and a performance budget.

Sisältö

How to follow up and analyze the financial situation of the enterprise?
How to calculate the profit margin of the goods and services and how can it be utilized?
Where does an enterprise acquire capital and what is its role in business activities?
How to develop the processes of an enterprise based on cash management?
How to direct business operations through budgeting?

Arviointikriteerit, tyydyttävä (1-2)

The student is able to recognize basic financial concepts and, with support, explain and calculate the key financial figures. The student can calculate profit margins and knows how to acquire capital for the enterprise. The student is able to, together with others, analyze the financial situation of the enterprise.

Arviointikriteerit, hyvä (3-4)

The student knows how to analyze the financial situation of the enterprise. The student is able to calculate profit margins and utilize the information gained from them. The student knows how to acquire capital and understands its role for the enterprise. The student knows how to follow up on the business operations of the enterprise based on the budget sheet.

Arviointikriteerit, kiitettävä (5)

The student is able to analyze the financial situation of an enterprise both in theory and in practice. The student masters profit margin calculation and can fully utilize information gained from it. The student knows how to acquire capital for the enterprise and is able to fully explain its role in the business activities. The student is able to work out a cash budget and a performance budget.