Business School DeAN S OFFICE INTERNATIONAL RELATIONS L 5, 5 68131 Mannheim Germany Phone +49 (0) 6 21 1 81-1474 Fax +49 (0) 6 21 1 81-1471 international@bwl.uni-mannheim.de www.bwl.uni-mannheim.de Curriculum and Contents: Diplom-Program in Business Administration (Year 1 and Year 2) Accredited by AACSB International and the European Foundation for Management Development (equis accredited) Content EDV A Course EDV A (Introduction to Information Systems 2) deals with the functions and design of integrated business application systems by looking at systems in the industrial sector and in the services sector. The course also includes an introduction to e-commerce. Content EDV B Course EDV B (Introduction to Information Systems 1) is concerned with the development of operational systems. The main emphases are on the development of databases and on modern programming methods. Math A Sequences and series, topology, functions, differential calculus, optimization, integral calculus Math B 1 Basic Matrix Algebra 1.1 Matrices and Vectors 1.2 Matrix Algebra 1.3 Calculation Rules and Relations 1.4 Linear Equations 2 An Application to Economics: Cost Accounting 3 Advanced Matrix Algebra 3.1 The Determinant of a Matrix 3.2 The Inverse of a Matrix 3.3 Matrix Equations 3.4 Cramer's Rule 4 Another Application to Economics: Input/Output Analysis
University of Mannheim Business School page 2 5 Further Application to Economics: The Leontief Model 6 General Solutions of Linear Equations 6.1 Linear Combination and Linear Dependency 6.2 The Rank of a Matrix 6.3 Solving Linear Equations 6.4 Solutions to Linear Equations that depend on Parameters 7 Vector Spaces 7.1 Definition 7.2 Vector Subspaces 7.3 Base and Dimension of Vector Subspaces 7.4 The Solution to Linear Homogenous Equations as a Vector Subspace 8 Linear Optimization 8.1 Definitions 8.2 Graphical Solutions to Linear Optimization 8.3 The Simplex Algorithm Methods of Operational Cost Accounting The fundamental methods of financial accounting and approaches of operational accounting are conveyed with particular emphasis on the following: accounting within the context of a firm s accounting system, especially its nature and purpose, legal regulations and organization of accounting; system and methods of double-entry accounting, especially inventory, balance sheet, keeping and closing of accounts; selected accounting cases, especially posting the movement of goods (sales tax, acquisition and sale of goods), depreciation, accrual and accounting in industrial firms. Marketing Contents ( The Bauer Semester ) Fundamentals of marketing Consumer behavior and market research Market segmentation Strategic marketing Product policy Pricing policy Communications policy Distribution policy Marketing implementation Recent developments in marketing Contents ( The Homburg Semester ) 1. General Principles 2. Theoretical Perspectives 2.1. Customer Behavior 2.2. Company Behavior 3. Strategic Perspectives: Principles of Strategic Marketing Management 4. Information-related Perspectives: Fundamentals of Market Research
University of Mannheim Business School page 3 5. Instrumental Perspectives 5.1. Fundamentals of Pricing Management 5.2. Fundamentals of Product Management 5.3. Fundamentals of Communications Management 5.4. Fundamentals of Distribution and Sales Management 6. Institutional Perspectives 6.1. Fundamentals of the Marketing of Services 6.2. Fundamentals of Industrial Goods Marketing 6.3. Fundamentals of International Marketing Finance I. Principles of Finance II. Investment Characterization of investment measures Static investment calculation methods Dynamic investment calculation methods III. Financing Characterization of financing measures External finance Internal finance Commercial Financial Statements and Tax Balance Sheets This lecture provides insight into the principles of external accounting, laying the foundations for more advanced courses in senior year studies. The aim of the course is to relate fundamental knowledge about the set-up and content of a commercial year-end closing and financial statements for tax purposes. Beginning with the aims of the rendering the accounts, the norms of the German Commercial Code that deal with the individual company closing are discussed. The regulations for all business people and the additional regulations for capital companies take center stage. In addition, international developments are addressed. The taxation of company revenue is tied to the German Commercial Code. The determination of taxable income is tied to the determination of commercial income via the principle of congruency. The main characteristics of the determination of taxable income and those of the subsequent income tax, corporate tax and sales tax are discussed, as are the principle differences of individual enterprise taxation, business partnerships and capital companies. Cost Accounting Module 1: Accounting, Management and Controlling Module 2: Cost Theory Principles Module 3: Cost Accounting as Instruments of Information Supply for Operational Decisions Module 4: The Fundamentals of Cost Planning Module 5: Planning Primary Costs Module 6: Planning of Secondary and Tertiary Costs and Calculation Rates Module 7: Planning of Process Costs Module 8: Planning Calculation Module 9: Cost Control Module 10: Revenue and Profit Planning Module 11: Revenue and Profit Control, Reconciliation of Cost and Profit Accounting with Financial Accounting Module 12: Cost and Profit Accounting as Information Supply Instrument for Strategic Decisions Module 13: Alternative Forms of Cost and Profit Accounting
University of Mannheim Business School page 4 Production Management A. The Production Process as Combination of Factors I. The System of the Production Factors II. Substitutional Production Functions III. Limitational Production Functions IV. Technological Progress in the Theory of Production B. Cost Theory Perspectives of Production I. Fundamentals of Cost Theory II. Cost Schedule in Substitutional Adjustment III. Operational Forms of Adjustment IV. Dynamic Costing Functions C. Forming and Control of Production Processes I. Production Typology II. Decision Models and Problems in Production III. Production Planning and Control IV. Production as a Competitive Factor D. Production and Environment I. Approaches in Dealing with Environmental Challenges II. Limits to Growth III. The Challenge of Resource Productivity IV. Integrated Environmental Protection in the Production Process Company Policies Conceptional Principles of Company Policy Decision Analysis Targets and Target-setting Enterprise Constitution Organization Strategic Management Planning Management Company Ethics Macro-economics The two-semester course provides an introduction to the theoretical analysis of macro-economic processes. The focus is placed on the basic models of monetary and employment theory, and the problem of a macro-economic equilibrium. Contents of the first part (winter semester) include: the definition of the terms ex post and ex ante analysis, supply, demand and market equilibrium, explanation of the macro-economic production, consumer and investment function, determination of monetary supply and monetary demand, bringing the above elements into the classic and the Keynesian macro-economic view. The second part (summer semester) introduces the roles of the state and foreign countries in the basic theoretical model of employment, intensifies the analysis of the monetary supply with discourse about money creation and monetary policy, debates the roles of inflation and expectation formation with their effects on the labor market and wage policy, and ends with a comparative discussion of economic-political concepts. Micro-economics I
University of Mannheim Business School page 5 How does a market function? Supply, demand, equilibrium Consumer behavior: budget constraints, preferences Supply functions for consumer goods: dependence on prices and on income; price elasticity; consumer surplus Labor supply Intertemporal decision to consume Decision to consume under uncertainty Micro-economics II Efficiency and barter economy: Edgeworth Box, Pareto efficiency Production theory; production functions; fixed and variable factors; revenue, marginal profit/productivity, average return/productivity; isoquant, marginal rate of technical substitution and returns to scale; short-term profit maximization, long-term profit maximization Cost theory: total, variable and fixed costs; isocost line, minimal costs combination, expansion path; determination of the cost function; relationship between long- and short-term cost curves Perfect competition: profit maximization and optimal production plan; short-term supply curve of a company and the industry; the short-term competitive equilibrium; the long-term competitive equilibrium; market equilibrium and taxation Monopoly theory: profit maximization of a monopolist; marginal revenue and elasticity; deadweight loss through monopoly; natural monopoly; price differentiation Oligopoly theory: Cournot quantity competition, Bertrand price competition; Stackelberg competition; cartels Labor market: labor supply and demand; discrimination on the labor market; trade unions, minimum wage and wage differences in companies General equilibrium and efficiency: Pareto-Optima of goods and factor allocation; welfare communities of equilibriums in perfect markets; first and second theorem of the welfare theory Market imperfections Externalities Statistics The subject area of statistics covers the two subjects of descriptive statistics lecture/exercise course probability calculation and inductive statistics lecture/exercise course Descriptive statistics: frequency distribution, cumulative frequency curve, measure of inequality means, measures of dispersion, indices, time series, measures of dependency Calculation of probability/inductive statistics: basic concepts, special distributions, regression analysis Law for Economists The objective of the course is to treat selected problems of civil law and commercial law through cases.
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