Module guide. Bachelor of Science Business Administration

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Module guide

Bachelor of Science Business Administration

Kiel University

Institute of Business Administration

Stand 26.05.2021

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2

Content

1 EXPLANATION OF THE CONTENT ... 4

2 EXPLANATORY NOTE ... 5

3 OVERVIEW ... 6

3.1 STUDY STRUCTURE ... 6

3.2 STUDY SCHEDULE ... 7

4 COURSE DESCRIPTIONS – MODULES IN BUSINESS ADMINISTRATION ... 8

4.1 COMPULSORY SECTION IN BUSINESS ADMINISTRATION ... 8

Grundlagen der Betriebswirtschaftslehre ... 8

Buchführung und Abschluss ... 10

Jahresabschluss ... 12

Finanzwirtschaft I... 13

Kosten- und Leistungsrechnung ... 16

Entscheidung ... 16

Produktion und Logistik ... 20

Management ... 19

Marketing ... 24

4.2 MINOR IN BUSINESS ADMINISTRATION –ELECTIVE BUSINESS MODULES –LECTURE/TUTORIAL ... 26

Controlling... 26

Management Accounting ... 28

Internationale Rechnungslegung ... 30

Finanzwirtschaft II... 26

Operations Research ... 36

Rational Decision Making ... 30

Grundlagen des Technologiemanagements ... 31

Projektmanagement ... 39

Leadership in Organizations ... 41

Human Resource Management ... 43

Innovationsmanagement: Prozesse und Methoden ... 45

Konsumentenverhalten ... 47

Business Analytics ... 22

Service Science ... 50

Unternehmensbesteuerung ... 52

Grundlagen des Entrepreneurship ... 53

4.3 MINOR IN BUSINESS ADMINISTRATION –ELECTIVE BUSINESS MODULES –SEMINARS ... 55

Seminar zum Controlling ... 55

Seminar zur Rechnungslegung und Wirtschaftsprüfung ... 57

Seminar zum Technologiemanagement ... 59

Seminar zum Gründungs- und Innovationsmanagement I und II ... 60

Seminar zu Fragestellungen der Organisation ... 62

Seminar zum Marketing... 64

Seminar zur Finanzwirtschaft ... 65

Seminar zum Supply Chain Management ... 66

Seminar Rational Decision Making ... 68

Seminar zu Personal und Organisation... 69

Seminar zu Business Analytics ... 71

Seminar zur Unternehmensbesteuerung ... 73

5 COURSE DESCRIPTIONS – MODULES IN ECONOMICS ... 74

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6 COURSE DESCRIPTIONS – MODULES IN LAW ... 79

Wirtschaftsverwaltungsrecht ... 79

Einführung in das Öffentliche Recht ... 81

Privatrecht ... 83

7 COURSE DESCRIPTIONS – MODULES IN PROFILING ... 85

A. MANAGEMENT TECHNIQUES AND ETHICS ... 85

Unternehmensplanspiel ... 71

Verhandlungsmanagement ... 87

Unternehmenspolitik ... 88

Fallstudien zur Unternehmensführung ... 90

Wirtschaftsethik ... 78

Corporate Sustainability ... 92

Einführung in das Handelsmanagement ... 98

Seminar Business Planing ... 101

Fortgeschrittenes Handelsmanagement ... 99

EXTENDED OFFER OF THE INSTITUTES FOR ECONOMICS AND BUSINESS ADMINISTRATION ... 103

Veranstaltung als Teil des Moduls Methodische Grundlagen: Erstellen wissenschaftlicher Arbeiten mit LaTex ... 103

Veranstaltung als Teil des Moduls Methodische Grundlagen: Excel für die betriebliche Praxis ... 105

Veranstaltung als Teil des Moduls Methodische Grundlagen: Seminar zur Vorbereitung der Bachelorarbeit... 106

Veranstaltung als Teil des Moduls Methodische Grundlagen: BVH Börsenführerschein ... 107

Japanische Wirtschaft ... 93

B. MODULES FORM THE ELECTIVE PART MICROECONOMCS AND PUBLIC FINANCE/MACROECONOMIC AND LABOR MARKETS OUR AF THE BACHELOR STUDIES IN ECONOMICS ... 108

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4

1 Explanation of the content

Here you will find the original title (German or English)

Here you will find a translation of the original title

Here you find the Module Code

Person(s) responsible Lecturer(s)

List of person in charge. Principally, the first name given refers to the person responsible in matters of evaluation etc.

Person holding the lecture, can differ from responsible person.

Faculty Examination office

Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social Sciences

Credit points Grading

5 graded

Turn Duration

Every winter semester 1 semester

Workload Attendance 30 hours (20 hours lecture; 10 hours exercise) Self-study 120 hours

Total workload 150 hours Language of instruction German Additional language information

Prerequisites according to the FPO ./.

Recommended prerequisites Modules

Method of teaching Module title Compulsory/

optional

Lecture Compulsory

Exercise Compulsory

Misc

Prerequisites for exam admission (concessions)

Further Prerequisites for earning

credit points Successful evaluation

Evaluation

Method of evaluation Grading Part of final mark in %

Exam Graded 100 %

Further comments on the evaluation Brief summary

Here you will find (if given) some short information on the particular course. Further information like recommended previous knowledge, recommended literature, more explicit content description and so on can be found in the original module guides (German language) on:

http://www.wiso-studium.uni-kiel.de/de/bachelor/betriebswirtschaftslehre (Bachelor) http://www.wiso-studium.uni-kiel.de/de/master/betriebswirtschaftslehre (Master) Module content

Learning outcome Literature

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2 Explanatory note

Study plan and evaluation procedures for exchange students

Generally, there is a broad range of different modules and courses which could be taken into consideration for your abroad study program. In any case you should coordinate your choice both with the Erasmus Coordinator of Business Administration and with the person responsible at your home university. Furthermore, question on other than the official evaluation or passing procedures have to be addressed to the professors in charge in Kiel.

Course Language

Please notice that an English course title does not automatically mean that the course is held in English. The course language is given in the respective module description. Nonetheless, an evaluation in English could be possible in consultation with the respective lecturer.

Abbreviations

SS Summer term/semester

WS Winter term/semester

Work [h] Total amount of work in hours

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6

3 Overview

3.1 Study Structure

Field Modules ECTS per

module

ECTS per field

Compulsory

Compulsary Section in Business Administration

Grundlagen der Betriebswirtschaftslehre

(Introductory Course in Business Studies) 5

45 Buchführung und Abschluss

(Accounting) 5

Jahresabschluss (Financial Accounting) 5

Grundlagen der Finanzwirtschaft (Fundamentals of Corporate

Finance) 5

Kosten- und Leistungsrechnung

(Cost Accounting) 5

Decision Analysis I (Decision Analysis I) 5 Produktion und Logistik (Production and Logistics) 5

Business Analytics (Business Analytics) 5

Marketing (Marketing) 5

Compulsary Section in Economics

Einführung in die Volkswirtschaftslehre

(Introductory Course in Economics) 10

30 Grundzüge der mikroökonomischen Theorie I

(Fundamentals in Microeconomics I) 5

Grundzüge der mikroökonomischen Theorie II

(Fundamentals in Microeconomics II) 5

Grundzüge der makroökonomischen Theorie I

(Fundamentals in Microeconomics I) 5

Grundzüge der makroökonomischen Theorie II

(Fundamentals in Macroeconomics II) 5

Quantitative Methods

Mathematik I (Analysis) (Mathematics (Analysis)) 5

25 Mathematik II (Lineare Algebra)

(Mathematics (Linear Algebra) 5

Statistische Methoden (Statistic Methods) 10 Einführung in die Ökonometrie

(Introductory Course in Econometrics) 5

Law for Economists

Einführung in das Öffentliche Recht

(Introduction to Public Law) 5

15 Wirtschaftsverwaltungsrecht

(Legal Regulation of the Economy) 5

Privatrecht (Civil Law) 5

Empirical Research and Data

Management

Module from the Elective Part Empirical Research and Data

Management 5

Module from the Elective Part Empirical Research and Data 10

Management 5

Elective

Minor in Business Administration

Module from the Elective Part Business Administration 5

25-35 Module from the Elective Part Business Administration 5

Module from the Elective Part Business Administration 5 Seminar from the Elective Part Business Administration 5 Module/Seminar from the Elective Part Business Administration 5 Profiling

Management Techniques and Ethics 2x 5

Other Courses offered by the Institute of Business 20

Administration or by the Institute of Economics 5

Bachelor Thesis 10 10

Sum 180

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3.2 Study Schedule

Semester

1. 2. 3. 4. 5. 6.

Grundlagen der Betriebs- wirtschaftslehre

Jahresabschluss Kosten- und Leistungsrechnung

Produktion und Logistik Module elective part Business

Adminstration

General Studies

Buchführung und Abschluss

Finanzwirtschaft I Entscheidung Business Analytics Module

elective part Business Adminstration

General Studies

Mathematik II (Lineare Algebra)

Methodenlehre der Statistik I

Methodenlehre der Statistik II

Wirtschafts- verwaltungsrecht

Privatrecht Bachelor Thesis

Mathematik I (Analysis) Einführung in die

Ökonometrie

Einführung in das Öffentliche Recht Einführung in die

Volkswirtschaftslehre

Grundzüge der mikroökonomischen

Theorie I

Grundzüge der mikroökonomischen

Theorie II

Module elective part Business

Adminstration

General Studies Module or Seminar elective part Business

Adminstration

Grundzüge der makroökonomischen

Theorie I

Grundzüge der makroökonomischen

Theorie II

Marketing

Seminar

elective part Business Adminstration

General Studies

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4 Course Descriptions – Modules in Business Administration

4.1 Compulsory Section in Business Administration

Module Title Module Code

Grundlagen der Betriebswirtschaftslehre

Introductory Course in Business Studies BWL-GrundBWL

Person(s) responsible Lecturer(s)

Prof. Dr. Claudia Buengeler Prof. Dr. Carsten Schultz

Prof. Dr. Claudia Buengeler Prof. Dr. Carsten Schulz

Credit points Grading

5 graded

Recommended prerequisites Modules

optional

Lecture Introductory Course in Business Studies Compulsory

Exercise Introductory Course in Business Studies Compulsory

Misc

Evaluation

Method of evaluation Grading Part of final mark

in %

Exam Graded 100 %

Further comments on the evaluation Evaluation number: 200110 Bonus points can be awarded.

Brief summary

The course imparts basic knowledge and starting points of the organization and management of companies and conveys current challenges for the management of companies. The course content follows the structure of the four classic management functions of planning, organization, leadership and control. Decision-making and conflict regulation are management tasks that run through all process phases. Since enterprises face special challenges in the course of dynamic changes and the continuous need for innovation, the basics of temporary and dynamic organizations are explained.

Module content

The course is dedicated to the following contents based on the constitutive characteristics of enterprises:

- Introduction, basics of operational goals and functions of management.

- Decision and conflict regulation as cross-sectional tasks - Management function: Strategic and operational planning - Management function: Organization

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- Management function: Leadership - Management function: Control

- Management of change and innovation

- The contents are explained using current examples from business practice and business management research and are applied to company examples by the students.

Learning outcome

The students know basic approaches and functions of the organization and management of enterprises. They are able to apply and transfer essential technical terms as well as basic concepts to current issues. They are able to understand the different goals and tasks of companies, including the resulting conflicts. They are able to establish connections between the course contents and entrepreneurial practice.

Literature

Will be announced at the beginning of the course.

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Buchführung und Abschluss

Accounting ^BWL-BA

Prof. Dr. Christian Blecher Henning Drews (M.Sc.)

5 graded

optional

Lecture Accounting Compulsory

Exercise Accounting Compulsory

Misc

Evaluation

in %

Exam Graded 100 %

Brief summary

The module teaches students basic contexts of business management thinking. Students are taught basic knowledge of business accounting and, in particular, commercial bookkeeping and accounting in the field of industrial accounting. In addition to the specific technical knowledge, methodological knowledge of double-entry bookkeeping and accounting is taught and applied to concrete problems and case studies. The aim of the course is to prepare simple annual financial statements in order to present the net assets, financial position and results of operations of an industrial company. The course forms the basis for further business management modules, in particular "Financial Accounting" and "International Accounting" as well as "Fundamentals of Corporate Finance"

and "Cost Accounting".

Module content

- Introduction to management accounting: Object and task of managerial accounting; identification of a need-based information supply for decision-makers (accounting variables).

- Identification of external accounting: purposes of external accounting; legal regulations in Germany; international standards for accounting; instruments of external accounting and their links (inventory, balance sheet, profit and

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loss account, notes, management report)

- Technique and systems of financial accounting: Technique of accounting in the double-entry system; posting record system; inventory/profit and loss accounts; recording of business transactions; balance sheet changes due to business transactions; opening and closing of accounts; chart of accounts/charts of accounts; commercial systems of accounting (single-entry and double-entry bookkeeping) and their admissibility according to HGB; principles of proper accounting

- Bookings for the recording of facts in the current fiscal year: privately caused facts; personnel expenses; goods transactions incl. sales tax as well as consideration of price reductions; asset-related facts incl. acquisition valuation at acquisition cost according to HGB; production-related facts incl. acquisition booking at production cost according to HGB

- Postings for preparing and drawing up the annual financial statements: Types of annual financial statements;

material closing entries (identification and purpose; changes in the value of fixed assets incl. GWG; changes in the value of current assets, in particular receivables); recording of cross-period issues (provisions; accruals and deferrals); formal closing entries; identification of the closing balance sheet; identification and posting of the income statement according to the nature of expense method and cost of sales method; profit and loss posting for selected legal entities

The students are familiar with the basics of external accounting. They know and explain the relevance of double- entry bookkeeping and the annual financial statements within the framework of business accounting.

They will become familiar with the system and methodology of double-entry bookkeeping, understand it and be able to critically question the underlying principles. They know the technique of double-entry bookkeeping and know which accounting principles and which commercial and tax accounting regulations apply. The students recognize the necessity of proper accounting.

Students will recognize, record, account for and analyze both standard and special procedures of selected issues of varying degrees of difficulty from the field of industrial accounting and know the associated, different accounting options under commercial law. The associated problems are recognized and assessed. Students recognize and evaluate the factual, legal and institutional effects of accounting for the financial statements.

Students are able to make entries in preparation for the financial statements and are proficient in preparing the balance sheet and income statement. They can point out and explain connections between the balance sheet and the income statement. In addition, students will be able to recognize and discuss the particular relevance of proper accounting for the annual financial statements and the valuation of the company.

Links to other areas of the company are recognized and can be used to achieve entrepreneurial goals. At the same time, this lays a foundation for further studies in business administration.

Literature

Coenenberg, A.G. / Haller, A. / Mattner, G. / Schultze, W.: Einführung in das Rechnungswesen. Aktuelle Auflage.

Wöhe, G. / Kußmaul, H.: Grundzüge der Buchführung und Bilanztechnik. Aktuelle Auflage Döring, U./ Buchholz, R.: Buchhaltung und Jahresabschluss. Aktuelle Auflage.

Eisele, W. / Knobloch, A. P.: Technik des betrieblichen Rechnungswesens. Aktuelle Auflage.

Schanz, S.: Unternehmensrechnung – Band 1: Buchführung und Abschluss. Aktuelle Auflage.

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Jahresabschluss

Financial Accounting (German-GAAP) ^BWL-JA

Prof. Dr. Christian Blecher Prof. Dr. Christian Blecher

5 graded

Every summer semester 1 semester

optional

Lecture Financial Accounting Compulsory

Exercise Financial Accounting Compulsory

Misc

Evaluation

in %

Exam Graded 100 %

Brief summary

This lecture gives an introduction into the different purposes of financial accounting. Moreover, the lecture presents the fundamental principles for the preparation of financial statements according to the German Commercial Code (HGB/GoB). The participants learn the fundamental legal regulations, the economic significance and interpretation of the (separate) financial statement as a whole and of the specific positions of the financial statement.

Module content

The lecture is structured as follows:

• Basic principles of financial reporting

• Data base of financial reporting

• The German-GAAP (Grundsätze ordnungsmäßiger Buchführung (GoB))

• General principles of recognition, measurement and disclosure

• Recognition and measurement of financial statement items

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• The income statement Learning outcome

The students should be enabled to:

distinguish between different financial reporting purposes and to interpret them economically

distinguish between cashflows on the one hand and income/expense on the other and comprehend the differences between them and to recognise why the financial reporting purposes require to make use of the income/expense- measure instead of using cashflows

Recognise the content and relation between the most important „Grundsätze ordnungsmäßiger Buchführung (GoB)“

to recognise and to be able to apply the general principles of recognition, measurement and disclosure

to recognise and to be able to apply the standards concerning the balance sheet items and the income statement Literature

Baetge/Kirsch/Thiele: Bilanzen, 12. Aufl., 2012.

Schildbach: Der hanelsrechtliche Konzernabschluss, 9. Aufl., 2009.

Coenenberg: Jahresabschluss und Jahresabschlussanalyse, 22. Aufl., 2012.

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Grundlagen der Finanzwirtschaft

Fundamentals of Corporate Finance ^BWL-Fiwi1

Prof. Dr. Peter Nippel Prof. Dr. Peter Nippel

Employees of the Fiwi chair

5 graded

optional

Lecture Fundamentals of Corporate Finance Compulsory

Exercise Fundamentals of Corporate Finance Compulsory

Misc

Evaluation

in %

Exam Graded 100 %

Brief summary

The students are familiar with the basics of external accounting. They know and explain the relevance of double- entry bookkeeping and the annual financial statements within the framework of business accounting.

Module content

- Financial decisions and objectives

- Relationships between finance and accounting

- Interest rates, yields, net present values and terminal values - Net present value and terminal value criteria

- The internal rate of return and selection decisions - Investment program decisions and value additivity - Valuation of bonds and shares

- Capital market valuation under risk - Financing and financing instruments - Cash flow sharing and risk transformation

- Financing and distribution policies under a perfect capital market

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Students have acquired a sound understanding of the basic concepts and interrelationships of business finance.

They are familiar with the subjects covered, can explain the results of the central theories and apply the knowledge acquired.

Literature

• Berk, J./De Marzo, P., Corporate Finance.

• Brealey, R./Myers, S. C./Allen, F., Principles of Corporate Finance.

• Drukarczyk, J./Lobe, S., Finanzierung.

• Franke, G./Hax, H., Finanzwirtschaft des Unternehmens und Kapitalmarkt.

• Hax, H., Investitionstheorie.

• Hillier, D./Ross, S./Westerfield, R./Jaffe, J./Jordan, B., Corporate Finance.

• Kruschwitz, L./Lorenz, D., Investitionsrechnung.

• Perridon, L./ Steiner, M., Finanzwirtschaft der Unternehmung.

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Kosten- und Leistungsrechnung

Cost Accounting ^BWL-KL

Prof. Dr. Birgit Friedl Prof. Dr. Birgit Friedl

5 graded

optional

Lecture Kosten- und Leistungsrechnung Compulsory

Exercise Kosten- und Leistungsrechnung Compulsory

Misc

Evaluation

Method of evaluation Grading Part of final mark in %

Exam Graded 100 %

Brief summary

Subject of the course are the fundamentals of cost accounting. The course focuses on techniques of absorption costing.

Module content

- Cost accounting as an information system of the enterprise

Position of the cost calculation in the operational accountancy; basic terms of the cost and achievement calculation; organization of the cost calculation

- Collection of the costs in the cost type calculation

Bases of the cost type calculation; collection of material costs, collection of personnel costs, collection of cal- kulatorischer costs

- Cost allocation in cost center accounting

Bases of the cost center calculation; subtasks of the cost center calculation - Procedure of the cost unit time calculation

Purposes of cost unit accounting; procedures of cost unit unit accounting (division costing, equivalent figure costing, overhead costing, reference figure costing, costing of co-products); procedures of cost unit time accounting (total costing method, cost of sales method)

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Students will be familiar with the relationships between cost element, cost center and cost unit accounting as well as the procedures for cost recording and allocation in each of these sub-accounts. They can apply the learned procedures of cost recording and allocation to simple situations or questions as well as combine them for the development of solutions to new questions. They can interpret the cost information obtained and critically assess its significance.

Literature

Drury, Colin: Costing. An Introduction. 8. Aufl., Andover 2015.

Friedl, Birgit: Kosten- und Leistungsrechnung. 2. Aufl., München, Wien 2010.

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Decision Analysis I

Decision Analysis I ^BWL-Ent

Prof. Dr. Alexander Klos Prof. Dr. Alexander Klos

5 graded

optional

Lecture Entscheidung Compulsory

Exercise Entscheidung Compulsory

Misc

Evaluation

in %

Exam Graded 100 %

Brief summary

In the lecture, knowledge about the design of rational decision-making is imparted. The most significant decision theories are introduced, which are taken up in various ways by further courses in many areas of economics.

Module content

The focus of the course is on an introduction to prescriptive decision theory. The course includes an introduction to security and multiple objective decision making, an introduction to expected utility theory, and an introduction to descriptive decision theory.

Students know the methods suitable for making decisions in different areas of life with a high degree of rationality.

They are able to apply these methods in business and private areas. Students are able to question existing decision- making processes with regard to their degree of rationality and to develop decision-making processes for new operational challenges. Students understand the basics of decision-making theories that are used in advanced business courses.

Literature

Detailed references are provided in the course materials, which will be available for download at the beginning of the course. An overview of the course‘s subject matter can be found in the following texts:

• Bamberg, Günter, Adolf G. Coenenberg und Michael Krapp: Betriebswirtschaftliche Entscheidungslehre, 14.

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Aufl., Vahlen, 2008.

• Eisenführ, Franz und Martin Weber: Rationales Entscheiden, 5. Aufl., Springer, 2010.

• Laux, Helmut, Robert M. Gillenkirch und Heike Y. Schenk-Mathes: Entscheidungstheorie, 9. Aufl., Springer 2014.

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Produktion und Logistik

Production and Logistics BWL-ProdLog

Prof. Dr. Frank Meisel Prof. Dr. Frank Meisel

5 graded

optional

Lecture Produktion und Logistik Compulsory

Exercise Produktion und Logistik Compulsory

Misc

Evaluation

in %

Exam Graded 100 %

Brief summary

This course introduces students to basic planning and control tools for goods transformation processes in production and logistics systems. It provides an overview of important theories of production economics and logistics management. For central problems such as production program planning, material requirements planning, inventory management, location planning and distribution planning, solution approaches are presented, which are further deepened in case study-based exercises.

Module content

• Classification of production and logistics systems and related managerial objectives

• Selected problems from the field of production management, such as master production scheduling, material requirements planning, lot sizing, flow shop scheduling

• Selected problems from the field of logistics management, such as location planning, inventory management, transportation planning, vehicle routing, and layout planning

• Students learn about relevant theories of production and logistics management

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• Students learn how to classify production and logistics systems according to technological characteristics and managerial objectives

• Students learn about relevant planning problems in production management

• Students learn about relevant planning problems in logistics management

• Students learn how to apply solution techniques to the considered planning problems Literature

Günther und Tempelmeier „Produktion und Logistik“, Springer, most recent edition Thonemann „Operations Management“, Addison-Wesley Verlag, most recent edition

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Business Analytics

Business Analytics bwlBusAnalytics-01a

Prof. Dr. Catherine Cleophas Prof. Dr. Catherine Cleophas

5 graded

Workload Attendance 60 hours (30 hours lecture, 30 hours exercise) Self-study 90 hours

Total workload 150 hours Language of instruction English Additional language information

Recommended prerequisites none Modules

optional

Lecture Business Analytics Compulsory

Exercise Business Analytics Compulsory

Misc

credit points Successfull evaluation

Evaluation

in %

Exam Graded 100 %

Brief summary

Business Analytics considers the objective of supporting business decisions based on quantitative data. The topic is closely connected to information systems engineering, as business analytics relies on data models and algorithms to make predictions and suggest solutions. At the same time, business analytics requires domain expertise in relevant topics of business and economics to generate relevant and applicable approaches and to successfully communicate findings.

The lecture will introduce relevant theoretical concepts connected to business analytics and decision support. In computer-based exercise sessions, the students can implement basic business analytics solutions in software packages such as MS Office.

Module content

The course will cover basic topics of Business Analytics, such as:

- Introduction to Business Analytics - Business Information Systems - Process Modelling

- Problem Structuring Methods / “Soft Operations Research”

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- Principles of Information Systems Engineering - Project Management for Analytics Projects - Spreadsheet Analytics

- Algorithm Basics

- Data, Data Models, Information, and Knowledge - Introduction to Data Mining

- Introduction to Web Scraping - Introduction to Simulation Modelling - Communicating Findings

Participants gain theoretical background knowledge in the following areas:

- Process and problem modelling - Information systems engineering - Data models and data mining - Algorithms and simulation modelling

They also gain hands-on experience in applying these concepts via widely used software, e.g., MS Office.

Literature

- Laudon & Laudon, Management Information Systems: Managing the digital firm.C - Guerrero, Excel Data Analysis

- Pidd, Tools for thinking.

- Further literature is announced during the module

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Marketing

Marketing ^BWL-Mark

Prof. Dr. Stefan Hoffmann Prof. Dr. Stefan Hoffmann

5 graded

optional

Lecture Marketing Compulsory

Exercise Marketing Compulsory

Misc

Evaluation

in %

Exam Graded 100 %

Brief summary

The course deals with the basics of marketing and sets the prerequisites for successfully completing the further courses of marketing studies. The course imparts the most important terms and concepts, which are deepened through completing exercises.

Module content

The lecture first introduces the basics of setting a marketing strategy and segmenting the market.

Thereupon, the classic marketing mix, i.e. product, price, promotion, and place will be outlined.

Additionally, marketing peculiarities in the service sector and further selected fields will be discussed.

Students know the most basic concepts of marketing. They are able to apply this knowedge to a real-world setting and are able to compare and critically discuss their suitability. Students are able to develop marketing concepts on their own for different cases of application.

Literature

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Will be announced at the beginning of the course.

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4.2 Minor in Business Administration – Elective Business Modules – Lecture/ Tutorial

Controlling

Management Control BWL-Ctrlg

5 graded

optional

Lecture Management Control Compulsory

Exercise Management Control Compulsory

Misc

Evaluation

in %

Exam Graded 100 %

Brief summary

This module introduces decision coordination as a problem of controlling and provides an insight into the implementation of concepts of decision coordination and ensuring the supply of information to management as a problem-solving approach of controlling. The tasks of the controlling are discussed in detail with the coordination by planning, by budgets and by target specifications as well as with the information supply of the management.

Furthermore, alternative forms of the organization of controlling are considered.

Module content

• Delimitation of controlling according to the decision-oriented conception

Decision coordination as a problem of controlling; identification of the problem-solving approach

• Controlling with different coordination concepts

Coordination by action plans and planning; Coordination by budgets; Coordination by targets

• Design of supporting information systems

Methods of information needs analysis, project planning and controlling in the design of information systems

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• Organization of controlling

Organization of controlling as a design problem; assignment of controlling tasks to task owners;

organization of the controlling area; integration of controlling into the business organization Learning outcome

Students will be familiar with the interdependencies that exist between management decisions at all levels of the corporate hierarchy and their causes. Furthermore, they can evaluate the consequences of interdependencies for the achievement of corporate goals. They are familiar with the basic principles of common coordination concepts and can identify the appropriate approach for coordinating decisions in a specific situation. Furthermore, the students know alternative forms for the organization of controlling and can evaluate them against the background of a specific entrepreneurial and environmental situation.

Literature

Friedl, Birgit: Controlling. 2. Aufl., Konstanz, München 2013.

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Management Accounting

Management Accounting BWL-ManAcc

5 graded

optional

Lecture Management Accounting Compulsory

Exercise Management Accounting Compulsory

Misc

Evaluation

in %

Exam Graded 100 %

Brief summary

In this module, the common systems of cost accounting on a full and partial cost basis are explained. In particular, the assumptions underlying the cost accounting systems are elaborated. Furthermore, the basic evaluation calculations of cost accounting and their informative value for the support of operative decisions and profitability control are dealt with.

Module content

• Fundamentals of Management Accounting: Differences between management, cost and financial accounting;

purposes of management accounting; different cost for different purposes; cost concepts

• Systems of Absorption Costing: Standard costing for planning and control, standard costing for decision- making, activity-based costing

• Systems of Variable Costing: Standard marginal costing; contribution margin costing Learning outcome

Students will understand how cost information is determined in current cost accounting systems to support operational decisions and profitability control. They are familiar with the principle of costs relevant for decisions.

They will be able to assess the significance of the cost information obtained for the support of operational decisions and performance control. They can apply the basic evaluation calculations for the extraction of cost information for

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operational decisions and performance control and evaluate and interpret the results of these calculations.

Literature

Bhimani, Alnoor u. a.: Management and Cost Accounting. 6. Aufl., Harlow 2015.

Friedl, Birgit: Kosten- und Leistungsrechnung. 2. Aufl., München, Wien 2010.

Drury, Colin: Management and Cost Accounting. 9. Aufl., Andover 2015.

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Internationale Rechnungslegung

International Accounting BWL-IntRL

Prof. Dr. Christian Blecher Prof. Dr. Christian Blecher

5 graded

optional

Lecture International Accounting Compulsory

Exercise International Accounting¹ Compulsory

Misc

Evaluation

in %

Exam Graded 100 %

Brief summary

The lecture imparts knowledge about the legal regulations concerning the preparation of financial statements in accordance with the International Financial Reporting Standards (IFRS). Initially some institutional backgrounds of IFRS are discussed. Moreover, the lecture presents and discusses the main balance sheet items of an IFRS-balance sheet and some special aspects of IFRS-accounting. Finaly, other elements of the annual financial statement like the cashflow-statement and the segment information are introduced.

Module content

The lecture is structured as follows:

5. Introduction to International Financial Reporting 6. Institutions and basic reporting principles

7. Recognition and measurement – The main balance sheet items

• Noncurrent assets

• Inventories

1 Maybe in e-learning form

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• Financial instruments

• Provisions

8. Recognition and measurement – special items

• Construction contracts

• Pension liabilities

• Share-based payments

• Deferred taxes

• Leasing

• First-time Adoption of IFRS

9. Other elements of the annual financial statement

• Cashflow-Statement

• Segment information Learning outcome

The students should be enabled to:

• Recognize differences between national (German) and international financial reporting and to appreciate the economic differences

• Describe institutional backgrounds and basic reporting principles of IFRS and to appreciate differences to the German-GAAP

• To know and to be able to apply the regulation concerning recognition and measurement of the main balance sheet items and to appreciate differences to the German-GAAP

• To know and to be able to apply the regulation concerning recognition and measurement of special aspects of IFRS-accounting and to appreciate differences to the German-GAAP

• To know and to be able to apply the regulation concerning the other elements of the annual financial statement (Cashflow-statement, segment information) and to appreciate differences to the German-GAAP Literature

Pellens et. al.: Internationale Rechnungslegung, Aktuelle Auflage.

Baetge et al.: Rechnungslegung nach IFRS, Kommentar.

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32

Grundlagen der Unternehmensfinanzierung

Fundamentals of Corporate Financial Policy ^BWL-Fiwi2

5 graded

Alternating with the module Fundamentals of Capital Market Theory in the winter semester.

1 semester

optional

Lecture Fundamentals of Corporate Financial Policy Compulsory

Exercise Fundamentals of Corporate Financial Policy Compulsory

Misc

Further Prerequisites for earning credit points

Successful evaluation

Successful completion of exercise assignments may be required as a prerequisite for the award of credit points.

Evaluation

in %

Exam Graded 100 %

Brief summary

Building on the lecture "Fundamentals of Finance" from the compulsory part of business administration in the bachelor's degree, corporate financing is examined in more detail. Investment calculation methods are used to evaluate the positions of capital providers in order to analyze the structuring of conditions as a decision-making problem and to be able to determine the scope for agreement in financing. The risk of default is included in the consideration of debt financing. The causes and consequences of misaligned incentives due to debt financing are discussed. This is followed by a detailed analysis of capital measures (capital increases, share buybacks and capital reductions). Finally, the theoretical foundations for dealing with the financing and distribution policy of companies are laid.

Module content

- Relationships between capital origin, capital utilization, liquidity and success of the company - External financing and internal financing

- debt financing

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- Equity and participation financing - Capital structure and financing policy Learning outcome

Students have a sound understanding of the basic concepts and interrelationships of corporate finance. They are familiar with the various financing instruments and forms of financing. They can assess the effects of capital measures and know the central building blocks of financing theory. This enables the students to classify financing issues appropriately in principle and to assess them correctly.

Literature

• Berk, J./DeMarzo, P., Corporate Finance.

• Drukarczyk, J./Lobe, S., Finanzierung.

• Franke, G./Hax, H., Finanzwirtschaft des Unternehmens und Kapitalmarkt.

• Perridon, L./ Steiner, M., Finanzwirtschaft der Unternehmung.

• Rudolph, B./Schäfer, K., Unternehmensfinanzierung und Kapitalmarkt.

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34

Grundlagen der Kapitalmarkttheorie

Fundamentals of Capital Market Theory ^BWL-Fiwi2

5 graded

Alternating with the module

Fundamentals of Corporate Financial Policy in the winter semester.

1 semester

optional

Lecture Fundamentals of Capital Market Theory Compulsory

Exercise Fundamentals of Capital Market Theory² Compulsory

Misc

Further Prerequisites for earning credit points

Successful evaluation

Successful completion of exercise assignments may be required as a prerequisite for the award of credit points.

Evaluation

in %

Exam Graded 100 %

Brief summary

The fundamentals of classical capital market theory, the valuation of fixed-interest financial instruments and option pricing theory are taught.

Module content

- Portfolio selection and diversification - Capital Asset Pricing Model (CAPM)

- Valuation of debt instruments at risk of default

- Basics of option pricing theory, futures, swaps, and CDS Learning outcome

Students have acquired knowledge of portfolio selection theory, capital market equilibrium theory, the valuation of

2 Maybe in e-learning form

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fixed-income financing instruments, and the valuation of options and other derivatives. They will be able to apply these theories and explain the results in economic terms.

Literature

• Berk, J./DeMarzo, P., Corporate Finance.

• Bodie, Z./Kane, A./Marcus, A., Investments.

• Hull, J., Options Futures and other Derivatives

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36

Operations Research

Operations Research ^BWL-OR

Prof. Dr. Frank Meisel Prof. Dr. Frank Meisel

5 graded

Recommended prerequisites Lecture „Produktion und Logistik“

Modules

optional

Lecture Operations Research Compulsory

Exercise Operations Research Compulsory

Misc

Evaluation

in %

Exam Graded 100 %

Brief summary

Operations Research deals with the best possible solution of business planning problems. The methods developed for this purpose are relevant for all areas of business administration. In this course, different planning tasks of production, logistics and supply chain management are considered, but also isolated examples from project and personnel planning are taken up. The problems are modeled as optimization problems and solved by suitable methods. Students also learn how to use professional optimization and simulation software.

Module content

• Modeling of entrepreneurial planning problems and solution by suitable optimization methods.

• Basics of network theory, heuristic methods and simulation systems

• Applications in the area of production, logistics, SCM, project management, personnel planning, etc.

• Students will be able to understand business planning tasks as optimization problems and use appropriate methods to solve them.

• Students will be able to use professional software systems to solve the business management problems under consideration.

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Literature

Domschke und Drexl „Einführung in Operations Research“, Springer, most recent edition

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38

Decision Analysis II

^BWL-RDM

Prof. Dr. Alexander Klos Prof. Dr. Alexander Klos

5 graded

Total workload 150 hours Language of instruction English Additional language information

optional

Lecture Decision Analysis II Compulsory

Exercise Decision Analysis II Compulsory

Misc

Evaluation

in %

Exam Graded 100 %

Brief summary

Module content

Essential principles of decision and information theory will be presented and illustrated. Particular attention will be given to decision-making under uncertainty, i.e. risk and ambiguity, as opposed to decision-making under certainty.

Furthermore, decisions with multiple objectives and descriptive theories will be discussed in detail.

This general, method-oriented module of business economics offers an excellent theoretical preparation to structured and analytical handling of complex problems.

Literature

Eisenführ/Weber/Langer, 2010, Rationales Entscheiden, 5. Aufl., Springer Verlag.

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Projektmanagement

Project Management BWL-ProjMgmt

Prof. Dr. Carsten Schulz Prof. Dr. Carsten Schulz

5 graded

optional

Lecture Project Management Compulsory

Exercise Project Management Compulsory

Misc

Evaluation

in %

Exam Graded 100 %

Brief summary

This course is dedicated to the management of projects as an increasingly important form of service provision in all organizations. The challenges in the organization, planning, control and coordination of projects are explained and the most relevant design approaches and instruments of project organization and project management are taught.

Current developments, especially in agile project management, are also the subject of the module.

Module content

The following chapters, based on the established international standards of project management, will be covered in the lecture and explained with practical examples:

- Relevance and fundamentals of project management - Project organization and interface management

- Project definition (environment analysis, stakeholder management etc).

- Project planning (planning types and techniques) - project controlling

- risk management - project closure - Project teamwork

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40 - Basics of multi-project management

In this exercise, students work in teams to apply selected project management tools to a sample project.

The students know the basic characteristics of projects and the terms and concepts of project management. They can describe the challenges of different projects in companies and apply them to concrete examples. Students will be able to explain the advantages and problems of the management tools presented and select suitable tools for specific projects. They can apply selected instruments of project management and understand the challenges of project work.

Literature

F. X. Bea / S. Scheurer / S. Hesselmann: Projektmanagement; Lucius & Lucius, Stuttgart, 2008