The document discusses the finite element method (FEM) for analyzing beam structures. FEM involves subdividing a structure into finite elements of simple shape and solving for the whole structure. Elements can be one-, two-, or three-dimensional, with accuracy increasing with more elements. Nodes are points where elements connect, and nodal displacements describe element deformation. FEM allows analyzing complex shapes like plates by treating them as assemblies of beams. A simple bar analysis example demonstrates deriving and solving the stiffness matrix to determine displacements and forces from applied loads.