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| Detailinformationen |
| Quellcurriculum |
Bachelorstudium International Business Administration 2025W |
| Lernergebnisse |
Kompetenzen |
| (*)Learning Outcomes
LO1: Students are able to recognize various financial instruments (sources of equity, mezzanine and debt capital) in business practice, assess their advantages and disadvantages, compare them and use them in the company in a manner appropriate to the situation (i.e. in relation to the size, legal form and life cycle of the company).
LO2: Students understand the objectives of financial management and their significance, can weigh them up against each other and critically assess them when making operational decisions.
LO3: Students are able to understand and analyse a cash-flow-statement.
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| Fertigkeiten |
Kenntnisse |
| (*)Learning Outcomes
LO6: Students are able to independently assess the appropriateness of planned operational investment objects using various methods.
LO7: Students can independently apply various financial management tools (e.g. financial plan), determine key figures (e.g. on profitability or working capital), interpret the results and draw meaningful conclusions from them.
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(*)Content:
- Financial management goals: liquidity, shareholder value (incl. profitability ratios), rational decision making (incl. behavioral finance, corporate governance and agency theory)
- Internal financing: financing from depreciation, financing from provisions, self-financing (incl. dividend policy), financing from asset restructuring (incl. working capital management)
- Equity financing: legal structure of a company, capital market, corporate action
- Debt financing: banking, rating, forms and instruments of debt financing
- Capital budgeting methods (comparative cost calculation, comparative profit calculation, comparative profitability calculation, net present value method, internal rate of return, annuity method, static and dynamic payback period)
- Special topics: financing in the life cycle of the company (incl. start-up-financing, M&A and restructuring finance), risk management, capital structure, cash budgeting
Learning Outcomes
LO4: Students are able to define and explain the basic terms of corporate financial management (e.g. bond, IPO, corporate governance, M&A, cash budgeting).
LO5: Students know the basic instruments of operational risk management, particularly in connection with interest rate and currency risks.
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| Beurteilungskriterien |
(*)The course grade is evaluated by a written exam (present). 60 points can be achieved in this exam, whereby the following grading scale is used:
| 0,00 – 30,00 | Not sufficient (5) |
| 30,50 – 37,50 | Sufficient (4) |
| 38,00 – 45,00 | Satisfactory (3) |
| 45,50 – 52,50 | Good (2) |
| 53,00 – 60,00 | Very good (1) |
The written exam lasts 60 minutes. It consists of open (e.g. calculations, theoretical questions, case studies) and closed (e.g. single-choice questions, dichotomous questions) questions. There are two exam dates per semester, with the better grade counting if both dates are taken.
Feedback culture:
Students have the opportunity to view their exams and receive feedback on their performance.
Criteria for Evaluation and Learning Outcomes:
LO1-LO7: Written exam
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| Lehrmethoden |
(*)There are several teaching methods to achieve the learning outcomes
- Lecturer-centered information input, supported by slides and a textbook.
- Application of learned methods and calculating concrete examples during the course.
- Self-directed learning, supported by a textbook and additional exercises and calculation examples on Moodle.
- Incorporation of current events on the capital market and the global economy.
- Explanation videos for crucial concepts in Moodle to enable self-paced learning and repeating the inputs of the lecture.
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| Abhaltungssprache |
Englisch |
| Literatur |
(*)- Slide set (current edition).
- Pernsteiner, H. (current edition). Fundamentals of Financial Management. Linde Verlag.
- Moodle with additional explanatory videos.
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| Lehrinhalte wechselnd? |
Nein |
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