The Finite Element Method (FEM) is an analysis technique that is applicable to a broad range of problems. With this technique systems are described by mathematical equations. While these equations can be derived for simple objects, finding a solution that describes a complete complex structure is generally not practical. FEM addresses this difficulty by dividing a complex system into smaller objects so that the solution for each object can be represented by an equation much simpler than that required by the entire system.
Basic Introduction to Finite Element Analysis
Procedure of FEA,
Bar Element Example