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| Detailinformationen |
| Anmeldevoraussetzungen |
(*)SE BC2: Induction: Team development UND SE BC1: Foundations of management UND KS BC3: Foundations of management science
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| Quellcurriculum |
Masterstudium Leadership and Innovation in Organizations 2024W |
| Ziele |
(*)- Develop the ability to interpret financial statements, including balance sheets, income statements, and cash flow statements, to assess a company's financial health and performance accurately.
- Acquire proficiency in computing and analyzing basic financial ratios, such as liquidity ratios, profitability ratios, and leverage ratios, to evaluate a company's operational efficiency and financial stability.
- Understand the fundamental principles of time value of money, including present value and future value concepts, to make informed decisions regarding investment opportunities and financial planning.
- Gain familiarity with common capital budgeting techniques, such as Net Present Value (NPV) and Internal Rate of Return (IRR), to assess the feasibility and profitability of investment projects.
- Develop awareness of ethical considerations and corporate governance principles in financial analysis, recognizing the importance of integrity and transparency in financial decision-making processes.
Learning Outcomes
On successful completion of this course, the students will be able to:
- LO1: Recall key financial terminology, principles, and concepts discussed in the course, such as financial statements, ratios, time value of money, capital budgeting techniques, and ethical considerations. [Subject knowledge]
- LO2: Demonstrate comprehension of financial analysis methodologies, including interpreting financial statements, computing ratios, applying time value of money principles, evaluating investment projects, and recognizing the importance of ethical conduct in financial decision-making. [cognitive & transferable skills; intellectual skills]
- LO3: Utilize financial analysis tools and techniques to analyze real-world financial data, including calculating ratios, performing investment appraisals and making recommendations based on the analysis conducted. [practical oriented skills]
- LO4: Break down complex financial information into its component parts to assess a company's financial performance, risks, and investment opportunities critically, including identifying strengths, weaknesses, opportunities, and threats. [practical oriented skills/subject knowledge]
- LO5: Formulate reasoned judgments and assessments based on financial analysis outcomes, including determining the financial health and performance of companies, assessing investment viability, and evaluating the ethical implications of financial decisions. [practical oriented skills/intellectual skills]
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| Lehrinhalte |
(*)The overarching goal of this course is to equip students with the essential analytical tools and knowledge necessary for comprehensively assessing the financial health and performance of companies. By the end of the course, students should be able to proficiently analyze financial statements, discerning key indicators of a company's financial standing. Moreover, they will develop the ability to evaluate potential investment opportunities through the lens of various financial metrics and techniques, understanding the implications of their analyses on decision-making processes.
Overall content:
- Financial Statement Analysis: Understanding the components of financial statements and their interpretation to evaluate a company's performance and financial health.
- Capital Budgeting Techniques: Learning various methods such as Net Present Value (NPV), Internal Rate of Return (IRR), and payback period analysis to assess investment projects and make informed decisions.
- Time Value of Money: Exploring the concepts of present value and future value to understand the importance of discounting cash flows and making investment decisions.
- Risk, Return, and Key Performance Indicators (KPIs) Analysis: Exploring the relationship between risk and return while also identifying and analyzing relevant KPIs specific to industries and companies to gauge performance and make informed decisions.
- Corporate Governance and Ethics: Discussing the role of ethical conduct and governance mechanisms in financial analysis, emphasizing integrity and transparency in decision-making processes.
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| Beurteilungskriterien |
(*)In total, students have the possibility to reach 80 points, 40 (50 %) for the individual home assessment, 20 (25 %) for the group works and its presentation and 20 (25%) for the debates and contributions in class. A minimum of 20 points at the individual assessment is necessary in order to obtain a positive grade.
| Points | Grade |
|---|
| 70.0 - 80.0 | 1 |
| 60.0 - 69.5 | 2 |
| 50.0 - 59.5 | 3 |
| 40.0 - 49.5 | 4 |
| 0.0 - 39.5 | 5 |
- Individual home assessment: there is a possibility to adopt the assessment in case of negative results (<20 points). The home assessment consists of a case study over an international corporation on the basis of previously outlined questions.
- Case Study (group work) and presentation. A group work over a self chosen international company on the basis of previously determined questions relating to such company.
- In-Class contribution: the students are required to contribute to the courses content and the other groups’ presentations.
Feedback culture:
Feedback includes group feedback during the preparation of the group works (mandatory), at the end of the presentations (mandatory) as well as individual feedback (one-to-one conversation) from the course leaders at the end of the course (voluntary).
Synchronization of learning outcomes and assessments:
- LO1: Individual Home assessment
- LO2: Individual Home assessment + Group Case Study + In-Class-Contribution
- LO3: Individual Home assessment + Group Case Study
- LO4: Individual Home assessment + Group Case Study
- LO5: Individual Home assessment + Group Case Study + In-Class-Contribution
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| Lehrmethoden |
(*)The course uses a combination of different teaching methods in order to
- maximise the motivation and attention of the students.
- address the learning objectives in the didactically best way.
- Create a cooperative method of applying the skill set to prepare group / solo presentations.
This includes the following
- Teacher-centred information inputs, supported by slides
- Self-directed learning, supported by literature
- Large and small group discussions and analysis, debates
- Case studies of real companies in individual and group works, which are elaborated, presented and discussed at home or in-class
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| Abhaltungssprache |
Englisch |
| Literatur |
(*)- Power Point Slides
- Calculations/tools/instruments of financial management
- Articles from journals
- Podcasts
- Various financial statements to be retrieved from websites.
(Relevant materials will be announced in class.)
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| Lehrinhalte wechselnd? |
Nein |
| Äquivalenzen |
(*)986CAINCI2K19: KS Innovation and new markets (3 ECTS)
986CAINCI2K21: KS CI2: Financial analysis
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