First Semester Winter Semester 2010/11. First Semester

Transcription

1 First Semester Module ECTS Assessment method 010 Principles of Business Administration 5 WE (60 Min.) 031 Marketing 5 WE (60 Min.) 041 Preparation of Annual Financial Statements 5 WE (60 Min.) 051 Business Organisation 5 WE (60 Min.) 061 Business Mathematics 5 WE (60 Min.) 063 Descriptive Statistics 5 WE (60 Min.) Examiner 1

2 MODULE NO.: 010 Principles of Business Administration ECTS-CREDITS 5 RESPONSIBILITY FOR Prof. Dr. Poech Prof. Dr. Maier, Prof. Dr. Peisl, Prof. Dr. Poech, N.N. CORRESPONDING None PREREQUISITES: None ASSESSMENT METHOD: WE STUDY AIDS TO BE None Know the fundamental instruments, functions and principles of microeconomic goods and services Understand relevant legal relations between companies and the environment as a result of constitutive decisions Know the fundamental operational functions and cross section functional processes Understand the main tasks of co-operation and business functions CONTENT: General concept of Business Administration (e.g.: factor theoretical, decision oriented, system oriented approach) Working capital cycle Structural change in the industrial society towards a service and knowledge based society in the area of globalisation Legal classifications of private enterprises Competition as regulating principle in the market economy Company relations and fusions, forms of cooperation s (e.g. alliances, Joint Ventures) Basics: Business Management, Controlling, Production, Human Resource Management, Organisation, Finance & Investment, Logistics, Marketing, Cost Accounting Thommen, Jean-Paul/ Achleitner, Ann-Kristin: Allgemeine Betriebswirtschaftslehre, Lehrbuch, 5. Auflage, Wiesbaden 2006 Thommen, Jean-Paul/ Achleitner, Ann-Kristin/ Poech, Angela: Allgemeine Betriebswirtschaftslehre, Arbeitsbuch, 5. Auflage, Wiesbaden

3 MODULE NO.: 031 Marketing ECTS-CREDITS 5 RESPONSIBILITY FOR Prof. Dr. Thieme Prof. Dr. Irrgang; Prof. Dr. Gutknecht; Prof. Dr. Hofmaier CORESSPONDING None PREREQUISITES: None ASSESSMENT METHOD: WE STUDY AIDS TO BE None Understand the principles of Marketing (marketing objectives, marketing strategies and marketing mix for various industries) CONTENT: Basics of Marketing (Focus on the market and the economically relevant environment as the basic idea of marketing) Analysis of the structure of (potential) customers and competitors Forms of market segmentation Product strategy and product life cycle Brand Management (brand product, trademark, retail brands) Market communication Channels of distribution Price strategy and discount policy Characteristics of Marketing in different industries Kreutzer Marketing Kotler/Keller/Bliemel Marketing Meffert Marketing Nieschlag/Dichtl/Hörschgen Marketing 3

4 MODULE NO.: 041 Preparation of Annual Financial Statements ECTS-CREDITS 5 RESPONSIBILITY FOR Prof. Dr. Schwarzmann Prof. Dr. Schwarzmann, Prof. Dr. Rodt, Prof. Dr. Trauttmannsdorff, Prof. Dr. Körbs CORRESPONDING None PREREQUISITES: None ASSESSMENT METHOD: WE STUDY AIDS TO BE Text of Law, Calculator Enter business transactions to the balance sheet Prepare and analyse the annual balance sheets and financial statements CONTENT: Tasks of Accounting Mandatory accounting regulations and balancing of accounts Principles of correct bookkeeping Book keeping techniques Inventory General accounting principles Balance sheet disclosure and format Book value and evaluation methods Description of balance sheet items (assets, liquid assets, accruals and deferrals, equity, debt) Income and loss statement Appendix and financial reports Detailed information on literature will be given in class. Selected Literature: Buchholz, R.: Grundzüge des Jahresabschlusses nach HGB und IAS, aktuelle Auflage, München. Hufnagel, W./Holdt, W.: Einführung in die Buchführung und Bilanzierung, aktuelle Auflage, Herne/Berlin. Meyer, C.: Bilanzierung nach Handels- und Steuerrecht, aktuelle Auflage, Herne/Berlin. Quick, R.: Bilanzierung in Fällen, aktuelle Auflage, Stuttgart. Schmolke, S./Deitermann, M.: Industrielles Rechnungswesen IKR, aktuelle Auflage, Darmstadt. Wörner, G.: Handels- und Steuerbilanz nach neuem Recht mit IAS/IFRS und US-GAAP, aktuelle Auflage, München. Zschenderlein, O: Kompakt-Training Buchführung, aktuelle Auflage, Ludwigshafen. 4

5 MODULE NO.: 051 Business Organisation ECTS-CREDITS. 5 RESPONSIBILITY FOR Prof. Dr. Wieland Cichon Prof. Dr. Wieland Cichon; Prof. Dr. Wolfgang Habelt CORESPONDING None PREREQUISITES: None ASSESSMENT WE (120 min) STUDY AIDS TO BE None METHOD: Understand the instruments of organisation and enable them to utilise organisation al methods and techniques. CONTENT: STRUCTURAL ORGANISATION Strategy (structure follows strategy): analysis of modern strategy concepts and organisations compared to the added value for a company Structure: characteristics of advantages and disadvantages of organisational concepts (line organisation, team & project organisation, network and centre organisation) Culture: tasks of organisations (value and concept development) PROCESS ORGANISATION Functions & objectives of the process organisation Process analysis in the context of reorganisation programs Design of continuous improvement programs (CIP): Change Agents; Coaching; Project processes Implementation of Change Management processes Opportunities of Learning Organisation : continuous optimizing of workflow Advantages and effect of work analysis and work synthesis: personnel, time and spatial synthesis; design possibilities in project design; organisation of production; use of information technologies; ERP systems Bleicher, Knut: Organisation, Strategien, Strukturen, Kulturen. Gabler Verlag Chawla, Sarita & Renesch, John (Hrsg.) 1995: Learning Organisations: Developing Cultures for Tomorrow s Workplace. Portland. Handy, Charles 1993: Understanding Organisations: How Understanding the Ways Organisations Actually Work Can Be Used to Manage Them Better. New York. Olfert/Steinbuch: Organisation. Kiehl Verlag Probst, Gilbert 1993: Organisation: Strukturen, Lenkungsinstrumente, Entwicklungsperspektiven. Landsberg / Lech. Robbins, Stephen: Organisation der Unternehmung. Pearson 5

6 MODULE NO.: 061 Business Mathematics ECTS-CREDITS. 5 RESPONSIBILITY FOR Prof. Dr. Galata Prof. Dr. Wessler; Dipl. MAth. Röpcke CORRESPONDING All courses using PREREQUISITES: quantitative methods ASSESSMENT WE STUDY AIDS TO BE Own METHOD: Understand the connection between math and business Apply basic theorems, definitions and methods of math to an economic problem context Apply practical examples in an adequate mathematical way CONTENT: Linear Algebra: Linear systems of equations Matrices and determinants Economical applications Analysis and optimisation of a variable s functions: Sequences, series, functions Principles of differential and integral calculus Application of economical functions (optimisation, e.g. marginal analysis) Mathematic modelling Analysis and optimisation of functions in numerous variables : Principles of differential calculus in R^n Application on economical functions Mathematic modelling Non-linear optimisation Linear optimisation (graphic methods and simplex algorithm) Anthony, M./Biggs, N.: Mathematics for Economics and Finance, Cambridge University Press, Cambridge 1996 Opitz, O.: Mathematik, Lehrbuch für Ökonomen, Oldenbourg Verlag, München 2004 Schwarze, J.: Mathematik für Wirtschaftswissenschaftler, Bd. 2 u. 3, NWB-Verlag, Herne 2005 Preuß, W./Wenisch, G.: Mathematik in Wirtschaft und Finanzwesen, Fachbuchverlag Leipzig im C. Hanser Verlag, München 1998 Tietze: Einführung in die angewandte Wirtschaftsmathematik, 2005, 12. Aufl. 6

7 MODULE-NO.: 063 Descriptive Statistics ECTS-CREDITS. 5 RESPONSIBILITY FOR Prof. Dr. Galata Prof. Dr. Galata; Dipl. Stat. Frost CORRESPONDING None PREREQUISITES: None ASSESSMENT METHOD: WE STUDY AIDS TO BE None Apply statistical methods to economic questions Apply the basic methods of descriptive statistic and explorative data analysis. SUBJECTS: Statistic characteristics and variables Measures to describe statistical distribution Two-dimensional division Linear regression analysis Description of time series Index numbers LIST OF Fahrmeir, Künstler, Pigeot, Tutz (2004), Statistik, Springer Schira (2005), Statistische Methoden der VWL und BWL, Pearson Studium Bamberg, Baur (2002), Statistik, Oldenbourg Weigand (2006), Statistik mit und ohne Zufall, Physica Bourier (2005), Beschreibende Statistik, Gabler 7