Bachelor of Business Administration, Business Economics, Spring 2026, Rovaniemi: Rovaniemi ja Tornio opintotarjotin

The graduating student recognises the strengths and development areas of their competence and learning methods, and they utilise the opportunities communities and digitalisation provide in their learning.
• Assesses and develops their competence and learning methods in different learning envi onments.
• Is able to acquire, critically assess and appropriately apply the national and international knowledge base and practices of their field.
• Also takes responsibility for group learning and sharing what has been learned.

The graduating student knows the principles of working community management and personnel management, and is able to manage the company's actions or projects/projects.
• Knows the principles of managing a work community and has the skills to act as a supervisor
• Knows the key strategy tools and the principles of competence and change management
• Understand the effects of changes in the business environment on the company's operations and know how to plan for the future
• Recognize the importance of diversity as part of the changing working life

The graduating student has versatile working life skills and is able to operate in work communities of their field.
• Is able to work constructively in a work community and promotes their own and their work community’s well-being.
• Is able to act professionally in communication and interaction situations at a workplace.
• Utilises the opportunities offered by technology and digitalisation in their work.
• Understands the complexity of changing working life and their own resilience in changing working life situations.
• Has capabilities for an entrepreneurial approach.

The graduating student adheres to the ethical principles and values of their field of profession, taking the principles of equality and non-discrimination into account.
• Is able to take responsibility for their own actions and their consequences and reflects on them in accordance with the ethical principles and values of their field.
• Takes others into account and promotes equality and non-discrimination.
• Take into account the realisation of diversity and accessibility in their actions.
• Understands the principles of responsible conduct of research and adheres to them.
• Is able to influence society based on ethical values

The graduating student is familiar with the principles of sustainable development, promotes their implementation and acts responsibly as a professional and a member of society.
• Is able to use information related to their field in finding, implementing and establishing sustainable solutions and operating models.
• Understands sustainability challenges, their interdependencies and the various aspects of issues and problems.

The graduating student is able to operate in multicultural and international operating environments and networks.
• Is familiar with the impacts of their cultural background on their activities and is able to develop operating methods that take multiculturalism into account in their work community.
• Is able to monitor and utilise the international development of their field in their work.
• Is able to communicate internationally in their work tasks.

The graduating student is able to develop solutions that anticipate the future of their own field, applying existing knowledge and research and development methods.
• Solves problem situations creatively and reforms operating methods together with others.
• Is able to work in projects in cooperation with actors of different fields.
• Is able to apply existing knowledge in the field in development and utilises research and development methods.
• Is able to seek customer-oriented, sustainable and economically viable solutions, anticipating the future of their field

The graduating student knows the different stages of the auditing process and knows the meaning of auditing. The student knows how to produce the reporting required for both internal and external auditing and sustainability reporting. He/she understands the importance of internal control and, if necessary, is also able to implement the measures required for internal control. The student knows the meaning of the legislation regulating auditing.
• Understand the meaning of auditing and know how to distinguish the different stages and tasks of the auditing process
• Understand the meaning of the legislation regulating auditing
• Is able to produce the necessary reporting as part of modern auditing activities and also take into account the aspects of auditing sustainability reporting
• Understands the importance of internal control and inspection and, if necessary, is also able to implement the measures required for internal control

The graduating student understands the laws of sales and marketing and the economy, the basic principles of profitable business and can interpret the key figures of the economy and can analyze the company's operations. He/she knows how to prepare the company's accounting, financial statements, and analyze business results and calculate salaries. He/she knows responsibility reporting and its importance in business. The student understands the principles of consolidated financial statements and knows how to prepare the required calculations and knows the meaning of various regulations.

• Describes the core processes of the company and the business and understands the effects of different areas of the business economy on each other and understands the interactivity of the business environment and recognizes responsibility as part of the business
• Is aware of the role of marketing and sales as a company's success factor and knows how to make solutions and choices in marketing and sales planning and marketing communication
• Understand the importance of the national economy as part of business and its processes, and understand the deeper meaning of the national economy in society
• Apply economic mathematics and statistical methods in managing the company's finances and operations
• Knows how to prepare the company's accounting and financial statements, as well as create some financial management reports and analyze them
• Know responsibility reporting and its importance as part of financial management reporting
• Can calculate the taxable income of a natural person and an entity and the tax imposed on the result
• Knows the basics of profitability and cost accounting, budgeting and investment activities, as well as financial planning
• Calculates salaries also in special situations, taking into account working conditions and legislation
• Understand how the information produced by the financial administration can be utilized in strategic and operational decision-making and understand the importance of the different development options drawn up based on them for the company's operations
• Knows how to prepare consolidated financial statements and knows the importance of various regulations and standards in the preparation of financial statements

The graduating student knows the most important legislation regulating business and understands the importance of legislation in the operations and administration of the organization.
• Knows how to use legal information sources and apply regulations in the legal problems of the business operating environment and is capable of independent problem solving and decision making
• Knows the basics of contract law and the main features of the compensation system
• Manages the key legislation governing accounting and financial statements
• Master the basics of indirect taxation
• Know the obligations of income taxation and the main legislation regulating taxation
• Knows the different areas of business and knows the most important legislation regulating business
• Know the main features of legislation affecting investment activities
• Knows the main features and principles of labor legislation and their meaning
• Knows and knows how to apply procurement-related laws and contracts
• Know the main features of intellectual property law
• Know the main features of business taxation and know how to calculate and plan the taxable income and taxes of a source of business income and determine the tax liability in different forms of business
• Is aware of the effects of tax legislation in business reorganization and generational change situations and knows the key goals and tools of a company's tax planning and knows their effects on financial statements and corporate and personal taxation
• Know the principles related to value added taxation, VAT procedure and regulation
• Also knows the regulations related to various customs decisions and their principles and reporting