Module Catalogue (Syllabus) Business Management (BSc ...€¦ · Module Catalogue Business...

Module Catalogue Business Management (BSc) (BPO 2008) Version 3 (2017)

1

Module Catalogue (Syllabus)

Business Management (BSc)

Sankt Augustin Campus

(BPO 2008)

Version 3

July 2017

Hochschule Bonn-Rhein-Sieg

University of Applied Sciences

Department of Management Sciences Grantham-Allee 20

D-53757 Sankt Augustin Phone: +49 2241 865 101 www.h-brs.de

www.h-brs.de/de/wiwi

Dean: Prof. Dr Dirk Schreiber

Phone: +49 2241 865 100 (-101)

[email protected]

Department of Management

Sciences

Sankt Augustin Campus


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Contents

Curriculum for the Bachelor’s Programme in Business Management at Sankt Augustin Campus

(Appendix to the 2008 Examination Regulations) ................................................................. 3

Specialisations ..................................................................................................................... 4

Business Administration ....................................................................................................... 6

Management Accounting .................................................................................................. 10

Mathematics for Business .................................................................................................. 12

Financial Accounting ......................................................................................................... 14

Applied Statistics ............................................................................................................... 16

Private Law ........................................................................................................................ 18

Communications ............................................................................................................... 20

Business English ................................................................................................................ 22

Specific Aspects of Business Law ........................................................................................ 24

Investment and Finance ..................................................................................................... 26

Corporate Taxation ........................................................................................................... 28

Business Information Systems I .......................................................................................... 30

Microeconomics ................................................................................................................ 33

Corporate Planning and Organisation ................................................................................ 35

Computer-Based Business Administration Simulation ......................................................... 37

Specialisation Management Accounting and Management Control .................................... 39

Specialisation Economics ................................................................................................... 42

Specialisation Finance/Financial Services ............................................................................. 45

Specialisation Health Management .................................................................................... 49

Specialisation Logistics and Supply Chain Management ..................................................... 52

Specialisation Business-to-Business Marketing .................................................................... 56

Specialisation Human Resources Management ................................................................... 60

Specialisation Financial Reporting/Taxation/Auditing .......................................................... 63

Specialisation Business Information Systems ....................................................................... 68

Macroeconomics ............................................................................................................... 73

Economic Policy in Practice (Computer-Based Simulation) .................................................. 75

Project Management ......................................................................................................... 77

Internship/Placement ......................................................................................................... 78

Study Semester Abroad ..................................................................................................... 79

Practical Project ................................................................................................................. 81

Bachelor’s Seminar on Business Administration .................................................................. 83

Bachelor’s Thesis ............................................................................................................... 84

Specialisation Cooperating University ................................................................................. 85


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Curriculum for the Bachelor’s Programme in Business Management at Sankt Augustin Campus (Appendix to the 2008 Examination Regulations)

Lesson Hours per Week

Subjects Module Examination Type

Lesson Hours per Week

Credits (KP)

Courses Total

1 2 3 4 5 6 7

Business Administration

Business Administration E 12 17.0

Basics of Business Administration 3 3

Production and Logistics 3 3

Basics of Marketing 3 3

Human Resources Management 3 3

Accounting

Management Accounting E 5 6.5 The Accounting System 1 1

Cost Accounting and Results Accounts 4 4

Financial Accounting E 5 7.0

Double-Entry Bookkeeping and Accounting Techniques

1 1

Annual Accounts 4 4

Business Finance/Taxation

Investment and Finance E 5 6.5 Investment 2 2

Finance 3 3

Corporate Taxation E 5 6.5 Corporate Taxation 5 5

Economics

Microeconomics E 4 5.0 Microeconomics 4 4

Macroeconomics E 5 6.0 Macroeconomics 5 5

Economic Policy in Practice

C 1 1.5 Economic Policy in Practice (Computer-Based Simulation)

1 1

Business Information Systems

Business Information Systems I

E 6 8.0

Basics of Business Information Systems 2 2

Business Application Systems 2 2

Data and Process Modelling 2 2

Mathematics for Business and Applied Statistics

Mathematics for Business E 5 6.5 Mathematics for Business 5 5

Applied Statistics E 4 6.0 Applied Statistics 4 4

Private Law and Business Law

Private Law E 4 6.0 Private Law 4 4

Specific Aspects of Business Law

E 5 6.5 Commercial and Corporate Law 3 3

Employment Law 2 2

Communications

Public Speaking and Presentation Techniques

C 2 2.5 Public Speaking and Presentation Techniques

2 2

Introduction to Academic Research and Writing

C 2 2.5 Introduction to Academic Research and Writing

2 2

Corporate Management

Corporate Planning and Organisation

E 4 5.0 Corporate Planning 2 2

Corporate Organisation 2 2

Project Management C* 2 2.5 Project Management 2 2

Computer-Based Business Administration Simulation

C 3 4.0 Computer-Based Business Administration Simulation

3 1.5 1.5

Practical Project C 3 5.0 Practical Project 3 3

Bachelor’s Seminar

Bachelor’s Seminar on Business Administration

E; PA*) 3 5.0 Bachelor’s Seminar on Business Administration

3 3

Specialisation I Specialisation I E; PA 13 18.0 Specialisation I 13 13

Specialisation II Specialisation II E; PA 13 18.0 Specialisation II 13 13

Foreign Business Language

Foreign Business Language

E 4 6.0 Foreign Business Language 4 4

Electives Electives C 6 7.5 Electives 6 2 4

Internship/Placement

Internship/Placement C 4 30.0 Internship/Placement 4 4

Bachelor’s Thesis Bachelor’s Thesis E 4 12.0 Bachelor’s Thesis 4 4

Final Oral Exam Final Oral Exam E 0 3.0 Final Oral Exam 0 0

129 210 Total of Lesson Hours per Week 129 22 21 23 22,5 22,5 4 14

1 2 3 4 5 6 7

Lesson Hours per Week: 1 lesson hour = 45 minutes

E: Examination (written or oral); C: Certificate (non-graded); C*: Certificate (graded); PA: In addition to the examination, students are required to pass a preliminary assignment (PA) or to do project work (prerequisite for admission to the examination in a specialisation).

Students may only be admitted to the examination in the first specialisation if they have earned a minimum of 60 credits for courses attended in the first four semesters.

Students may only be admitted to the modular examination in the second specialisation if they have earned a minimum of 90 credits; however, these credits must not have been awarded in the specialisation or during the practical semester or a study semester abroad (for further information please refer to Article 24 of the 2008 Examination Regulations for the Bachelor’s Programme


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Specialisations

Specialisations during the Main Studies (4th and 5

th Semesters)

Lesson Hours

per Week Credits

Management Accounting and Management Control 13 18

Theoretical Background of Management Accounting and Management Control 1

Accounting Information in Management Control 2

Strategic and Operational Cost Management 3

Financial Management Control 2

Measurement and Control of Sustainability (Management) 2

Case Studies in Management Accounting and Control 3

Finance /Financial Services 13 18

Financial Management and Financial Services Control 2

Financial Analysis 2

Stock Exchange and Financial Investment Decisions 4

Selected Financial Services 3

Financial Planning and Control 2

Human Resources Management 13 18

Human Resources Development 3

Human Resources Systems 2

Communication and Leadership 2

Human Resources Management Control 2

Employment and Social Security Law 4

Business-to-Business Marketing 13 18

Strategic Marketing 4

Process of Marketing Conception 1

Innovation Management 1

Marketing Management Control 2

Practical Project on Business-to-Business Marketing 4

Project Management 1

Financial Reporting/ Taxation/ Auditing 13 18

Consolidated Accounting 2

Annual Accounts Audits 2

International Accounting 3

Corporate Taxation II 4

Tax Compliance Procedures 1

Tax Balance Sheets 1

Logistics and Supply Chain Management 13 18

Supply Chain Management 2

Logistics Management 2

Procurement and Production Management 2

Distribution and Waste Management Logistics 2

IT-Based Logistics and Supply Chain Management 3

Logistics and Supply Chain Control 2

Economics 13 18

International Economics I 2

Macroeconomics II 2

International Economics II 2

Microeconomics II 2

Empirical Economic Research 2

Economics for Sustainability 3

Business Information Systems 13 18


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Specialisations during the Main Studies (4th and 5

th Semesters)

Lesson Hours

per Week Credits

Use of Business Application Systems 2

Business Data Management 2

Information and Business Process Management 3

Object-Oriented Business Systems Development 2

Content, Web and Knowledge Management 2

Economics of the Internet 2

Sustainability Management 13 18

Basics of Sustainable Management 2

Strategic Concepts and Instruments of Sustainable Management 3

Operational Concepts and Instruments of Sustainable Management 2

Procurement, Production and Supplier Management 3

Practical Project 3

Health Management 13 18

Health Management Systems and “Current Topics in Health

Management” 1

Introduction to Medicine 1

Management in Health Care 1

Marketing in Health Care 2

IT in Health Care 2

Healthy Leadership 1

Occupational Health Management 4

Research Project 1


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Business Administration

Course code Workloa

d

476

hours

Credits

17

Study

semester

1st semester

Intervals at

which the course

is offered

Every semester

Course

duration

One semester

1 Courses

3 lesson hours per week:

Basics of Business Administration


Production and Logistics


Basics of Marketing

3 lesson hours per week: Human

Resources Management

Contact hours

12 lesson hours

per week*/

180 hours

Self-study

296 hours

Target group

size

Maximum of

60 students

2 Learning outcomes (soft and hard skills)

• Subject-related skills: Besides gaining insights into basic description, analysis and decision-making models, students will further their skills in acquiring such expertise independently by preparing and evaluating the course contents within a narrow time frame. Students will also learn how to identify and describe the interrelations between a company’s structures and processes based on a holistic approach. Having completed the course, students will be able to name, explain and summarise production and distribution-specific issues and to apply the knowledge and methodological skills acquired to modified tasks, i.e. various business situations in particular. Based on the expertise gained and internalised, students will be able to identify marketing-related problems and to make suggestions on how to compose the marketing mix.

• Methodological skills: Students will be taught to apply methods of business administration to various tasks, while realistically assessing the opportunities for, limitations to and criteria for using these methods. Furthermore, they will be enabled to prepare transparent and systematically structured analyses of decision-making problems in the area of business administration.

• Social skills: Students will acquire reasoning skills while interactively working through the study materials. They will learn how to work towards a common goal in small groups and how to undertake group projects including subsequent presentations that will analysed in respect of their impact on the audience. In addition, they will learn, under supervision, how to organise their studies independently (coaching).

3 Contents All parts of the module will provide students with a basic understanding of the subject areas

in question (general business administration, marketing, human resource management,

production and logistics) based on fundamental models of description, analysis and decision-

making. Students will be introduced to the basic functions, problems and problem-solving

approaches relating to each subject area. In addition, they will gain insights into various

techniques of business administration that can be generally applied (e.g. problem analysis,

systems analysis, scoring models). Subject area-specific techniques (such as ABC analysis,

economic batch size calculation, standardisation, value analysis) will also be applied and

explained using practical examples. Above and beyond this, students will be presented with

an overview of current methods, eg from supply chain management and lean production,

and they will gain insights into how these methods are applied in practice.


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Basics of Business Administration

Course objectives

On the one hand, the course is designed to introduce students to business administration and to provide them with an understanding of the overall significance of the subject. On the other hand, it is intended to provide a link between the other business administration courses that must be completed within the basic studies. The course unit sets out to achieve the following objectives:

Teach students to identify a company’s structures and processes and to relate them to each other based on a holistic approach.

In addition, enable students to prepare transparent and systematically structured information on decision-making problems in the area of business administration.

Instruct students in the use of various tools/techniques of business administration that can be applied on a general scale (e.g. problem analysis, systems analysis, scoring models)

Contents

1. The business enterprise as a real phenomenon 2. Business administration as a science 3. Selected approaches to research within business administration 4. The cybernetic-systems-theory-based approach 5. Properties of the business enterprise as a system 6. The comprehensive management process 7. Business performance processes 8. Financial business processes

Production and Logistics

Course objectives

In today’s much-discussed service-oriented society, expertise in production and logistics seems to be of secondary importance. However, when examined more closely, it should be noted that services can only be provided if the requisite products are available. This not only applies to telecommunications and the internet; rather, all services require products. Furthermore, manufacturing companies are increasingly subject to international competition. Competitive advantages are mostly achieved through innovations in production and logistics because products are becoming more and more homogeneous. Based on a cross-industry and cross-functional approach, students will learn about the basic problems involved in production and logistics and the related solutions. Theoretical explanation concepts that have been proven in practice will form the basis of teaching students how to use various methods and techniques to develop problem-solving strategies in the areas of production and logistics. These methods and techniques will be explained using practical examples.

Contents

1. Basics of production 2. Range planning 3. Production planning and scheduling 4. Basics of logistics 5. Support systems in the fields of production and logistics


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6. Management approaches

Basics of Marketing

Course objectives

In intensely competitive markets, companies have to make particular efforts to position products in the market successfully. The key factor of success is product design - based on clients’ requirements and benefit expectations. This course unit primarily focuses on the operational management decisions that are made in marketing to satisfy clients’ requirements and to adequately meet the market needs identified. A variety of practical examples will be used to present abstract concepts using real-world examples and to analyse these in class.

Contents

1. Basics of marketing 2. The marketing concept and the marketing mix 3. Product policy 4. Pricing policy 5. Distribution policy 6. Communications policy

Human Resources Management

Course objectives

A company’s staff is its most important resource. A company cannot work without the creation of value through staff management. The planning of staff requirements and the selection, employment and organisation of human resources are important elements of business administration. Students will be provided with a basic understanding of HR management in order to be able to identify and shape the basic staff management functions in a company.

Contents

Learning unit 1: History of human resources management Learning unit 2: Human resources management Learning unit 3: Human resources requirements planning Learning unit 4: Human resource placement planning Learning unit 5: Recruiting

4 Teaching method Seminars, projects and group work

5 Admission requirements: None

6 Examination types 180-minute written exam (minimum of 2 out of 4 examiners). Each part of the examination is equally weighted.

7 Requirements for the awarding of credits Pass in the modular exam

8 Weighting of the modular grade in the final grade 6 %

9 People responsible for the module and full-time lecturers Prof. Dr Böcker, Prof. Dr Margit Ernenputsch, Lb. Diplom-Ök. Kemnitz (graduate economist),


9

Prof. Dr Lemke, Prof. Dr Peters, Prof. Dr Krupp (coordinators)

10 Further reading Bröckermann: Personalwirtschaft – Arbeitsbuch für das praxisorientierte Studium, Köln 2001. Ebel: Kompakt-Training Produktionswirtschaft, Ludwigshafen, 2002. Eisenführ, F.: Einführung in die Betriebswirtschafslehre, Stuttgart, 2004. Ehrmann: Kompakt-Training Logistik, Ludwigshafen, 2004. Grass, B.: Einführung in die Betriebswirtschaftslehre, Das System Unternehmung, Herne/Berlin, 2000. Günther / Tempelmeier: Produktion und Logistik, Berlin 2000.(including exercise book) Jung: Personalwirtschaft, München/Oldenbourg, 2010. Krupp, A.: Produktion und Logistik, Norderstedt, 2007. Scharf, Andreas; Schubert, Bernd: Marketing, 3. Aufl., 2009. Schierenbeck, H.: Grundzüge der Betriebswirtschaftslehre. München/Wien, 2002. Thommen, J.–P.; Achleitner, A.: Allgemeine Betriebswirtschaftslehre. Wiesbaden, 2009.


10

Management Accounting

Code Workload

195 hours

Credits

6.5

Study

semester

1st semester

Intervals at

which the course

is offered

Every semester

Duration

1

semester

1 Courses

1 lesson hour per week:

The Accounting System

4 lesson hours per week: Cost

Accounting and Results Accounts

Contact Hours

5 lesson hours

per week/

75 hours

Self-study

120 hours

Target

group

size

60

students


Students will be able to distinguish between the levels of business finance and business profit and be familiar with the basic structure of individual management accounting tools. They will master the structure, contents and application of cost accounting and results accounts and understand their importance for decision-making processes within a company.

3 The Accounting System

Course objectives

The various information requirements of the addressees dealing with the company as a system are factored into the various methods of data collection and data processing used in managerial accounting. The ‘decision-maker’s’ point of view determines which data basis should be assessed as relevant for a decision. Hence, the key terms, types and partial plans of management accounting are not subject-specific, but should be understood to relate to a specific decision. The lecture thus focuses on allocating the addressees of management accounting, their queries and information requirements to the methods and principles of the accounting techniques applied (annual accounts, cost accounting, budget, investment and liquidity plans) and to the structures of the data used (levels of payment, expenses and cost).

Contents

1. Flows of goods and money within a business company 2. Accounting and the system of business objectives 3. Conceptual approaches in the area of accounting 4. Tools of management accounting 5. Legal framework

Cost Accounting and Results Accounts

Course objectives (Mission Statement)

Cost and results accounting as a part of management accounting or management control forms the basis of information for a wide variety of internal decision-making calculations and serves as a basis for effective cost management. This introductory course is aimed at explaining the structure, content and decision-oriented application of cost and results accounting. It focuses on familiarising students with basic principles, terms and methods. Contents


11

Cost and results accounting as a part of management accounting

Basic terms

Cost accounting: cost type, cost centre and cost unit accounting

Results accounting: results type, results centre and results unit accounting

Profit accounting: unit profit and period profit accounting

4 Teaching method Seminar style with black board, computer projector and exercises

5 Admission requirements None

6 Examination types Written test, consisting of pro-rated parts from both courses

7 Requirements for the awarding of credits Pass in the written modular test


9 People responsible for the module and full-time lecturers Prof. Dr Margit Ernenputsch Prof. Dr Norbert Seeger

10 Further reading The reading list will be issued at the beginning of the lecture.


12

Mathematics for Business

Course code Workload

154 hours

Credits

6.5 CP

Study

semester

1st semester

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses

5 lesson hours per week: Applied

Mathematics

Contact

hours

5 lesson

hous per

week/

75 hours

Self-study

79 hours

Target group size

60 students


Based on practical business examples, students will be familiarised with the basics of mathematics for business and will be able to apply the expertise acquired to practical problems. They will further their skills in describing, analysing and, if necessary, solving issues from the business management areas of planning, scheduling and control using mathematical methodology. They will also be taught to recognise the normative fundamentals needed to decide which mathematical tool should be used in which business management scenario. Furthermore, they will apply their knowledge to cases derived from mathematics and business management practice both independently and in a team and present their findings to all course participants.

3 Course objectives

Business management decisions are often based on quantitative methods. Adequate data collection and processing, problem-oriented data analysis and reasonable data linkage are key factors in management success. For a long time, the USA in particular, but also the emerging economic nations in Asia have attributed a key role to mathematics-based subjects in tuition and research, most notably in economics. By contrast, surveys have shown that company managers in particular often criticise German universities for cutting back on the number of such teaching units in favour of other subjects. This course is aimed at providing students with insights into the basics of mathematics, which are essential and indispensable for business managers. In addition, the teaching unit is intended to elucidate the practical relevance of mathematics for business management and company practice. Having studied the corresponding theoretical background, students will then be provided with practical examples from business administration or case studies relating to each of the chapters below. The basics and issues of mathematics encompass the mathematical areas relevant for an economist - linear algebra, analysis, combinatorics, operations research and financial mathematics in particular. Contents 1. Introduction to the basics and structures of mathematics for business 2. Elementary basics and properties of (economic) functions and equation systems 3. Basics of combinatorics 4. Differential calculus, linear optimisation methods 5. Elasticities


13

6. Introduction to financial mathematics

4 Teaching method Seminars with integrated individual/group projects

5 Admission requirements Advanced mathematical skills and knowledge, acquired during the last three years at a German grammar school (Gymnasium) or at a commercial college (Höhere Handelsschule)

6 Examination types Written test on mathematics for business. None of the parts of this module will be recognised towards any other study achievements.

7 Requirements for the awarding of credits Pass in the written test

8 Weighting of modular grade in final grade 4%

9 Person responsible for the module and full-time lecturer Prof. Dr rer. Pol. Franz W. Peren, Ph.D.

10 Further references Chiang, A.C.: Fundamental Methods of Mathematical Economics. 3rd Edition. Auckland, 1984. Peren, F.W.: Formelsammlung Wirtschaftsmathematik, Berlin/Heidelberg/New York u.a, 2013. http://www.amazon.com/Princeton-Companion-Mathematics-Timothy-Gowers/dp/0691118809/ref=sr_1_4?ie=UTF8&qid=1438367970&sr=8-4&keywords=mathematics

http://www.amazon.com/Business-Mathematics-9th-Nelda-

Roueche/dp/0131140140/ref=sr_1_3?ie=UTF8&qid=1438368018&sr=8-

3&keywords=mathematics+business

http://www.amazon.com/Mathematics-Business-8th-Stanley-

Salzman/dp/0321357434/ref=sr_1_2?ie=UTF8&qid=1438368076&sr=8-


http://www.amazon.com/College-Mathematics-Business-Economics-

Sciences/dp/0321945514/ref=sr_1_1?ie=UTF8&qid=1438368097&sr=8-


http://www.amazon.com/Business-Mathematics-12th-Gary-

Clendenen/dp/0135109787/ref=sr_1_9?ie=UTF8&qid=1438368131&sr=8-


http://www.amazon.com/College-Mathematics-Business-Economics-

Sciences/dp/0321614003/ref=sr_1_11?ie=UTF8&qid=1438368153&sr=8-



14

Financial Accounting

Course code Workload 210 hours

Credits 7

Study semester

2nd semester

Intervals at which the course is offered:

Every semester

Duration 1 Semester

1 Courses: 1 lesson hour per week: Double-Entry Bookkeeping and Accounting Techniques 4 lesson hours per week: Annual Accounts

Contact hours

5 lesson hours per

week/ 75 hours

Self-study 135 hours

Target group size 60 students

2 Learning outcomes (soft and hard skills) The annual accounts in accordance with the Commercial Code (Handelsgesetzbuch, HGB) reflect a company’s situation in terms of its assets, earnings and finance. Students will be able to draft an annual statement of accounts and interpret its core findings.

3 Double-Entry Bookkeeping and Accounting Techniques

Course objectives

Financial accounting is the basic discipline involved in drafting the annual accounts in accordance with commercial law. It records all business transactions that a company carries out in the course of one year and that lead to changes in the flows of goods and capital. Thus, information on incoming and outgoing flows of goods and money and on the production and consumption of goods is gathered based on their assessed value. To ensure that all goods are recorded, a special technique is required: double-entry bookkeeping. Students will be required to practise this technique in order to be able to draft and analyse the annual accounts, consisting of the annual balance sheet, the profit and loss statement, the annexe and the annual management report.

Contents

I. The balance sheet as a starting point for double-entry bookkeeping 1. From stock-taking to the balance sheet 2. Accounts and types of accounts 3. Opening and closing entries, closing and opening balance sheet account 4. Owner’s (Stockholders’)equity account, personal account and how to determine the balance by accounting period II. How to record business transactions that affect net income III. Selected entries 1. Salaries and wages 2. Revenue and taxed levied thereon 3. Interest and rents 4. Purchase of (fixed and tangible) assets 5. Depreciation of property, plant and equipment 6. Purchase and sale of goods 7. Price reductions 8. Entries specific to a manufacturing business 9. How to enter bills of exchange 10. How to enter credit card transactions


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IV. Closing entries and overview of the main closing balance sheet 1. Non-scheduled depreciation and appreciation in value 2. Write-offs/write-downs on accounts receivable 3. Accruals and deferrals 4. Provisions 5. Overview of the main closing balance sheet V. How double-entry bookkeeping is organised

Account Closure

Course objectives

Financial reporting is intended to summarise a company’s goods and payment processes in order to enable external addressees to gain realistic insights into its financial, assets and earnings situation. It is essential for a business manager to draft the annual accounts and to be able to interpret other companies’ annual accounts.

Contents

1. Basics of the annual accounts (companies involved in drafting the document, addressees, objectives, principles)

2. Balance sheet structure, balancing and valuation principles 3. How to account for and value fixed and circulating assets in the

annual balance sheet 4. How to account for and value equity and debt in the annual balance sheet 5. The profit and loss statement 6. Annual management report and annexe 7. Techniques used in drafting and approval of the Annual Accounts 8. Interdependencies between the commercial balance sheet and the tax balance sheet;

the congruence principle 9. Basics of balance sheet analysis

4 Teaching method Seminar, tutorial (exercises)

5 Admission requirements In-depth knowledge of the basics of goods and payment processes in business management as well as basics of bookkeeping Admission requirements for the participation in the modular examination: Successful completion of the certificate in “Introduction to the bookkeeping technique” or another proof of knowledge in bookkeeping.

6 Examination types Written test, consisting of two parts that are pro-rated in accordance with the number of lesson hours taught in each of the two subject areas.

7 Requirements for the awarding of credits Pass in the written modular exam


9 People responsible for the module and full-time lecturers Prof. Dr M. Ernenputsch, Prof. Dr J. Monhemius, P. Weißenfels

10 Further reading Meyer, Bilanzierung nach Handels- und Steuerrecht - A more detailed reading list will be issued at the beginning of the course.


16

Applied Statistics


180 hours

Credits

6

Study

semester

2nd

semester

Intervals at

which the

course is

offered:

Every semester

Duration

1 semester

1 Courses


Applied Statistics

Contact hours

4 lesson hours per

week:

60 hours

Self-study

120 hours

Target group size

60 students


• Students will be familiarised with the terminology, theoretical concept and practical implementation of descriptive statistics. Practical examples will be used to provide students with a basic understanding of the above topic in the areas of closing statistics and multivariate techniques.

• Students will be enabled to record, analyse and develop approaches to solving practical statistical problems using suitable statistical methods and techniques.

• Students will be enabled to quickly understand statistical questions relating to universally applied statistical methods and techniques and thus, to meet the challenges faced in changing social surroundings.

3 Course objectives

Business management decisions are not made in a void based on emotions, opinions or attitudes: instead, they are substantiated by concrete data that is either gathered by a company itself or provided by other institutions or economic participants. The correct collection, processing and problem-oriented analysis of data are important keys to business success. The course, which is based on an approach led by theory and closely related to business practice, is designed to introduce students to the basics of statistics, including the related sources of official and unofficial statistics. The basic lecture focuses on the methods and techniques used in descriptive statistics and provides students with an overview of issues relating to inferential statistics and multivariate techniques. Students can subsequently cultivate their skills in using inferential statistics and different multivariate techniques by attending the elective course on ‘Empirical Business Research’.

Contents

I. Descriptive statistics 1. Basic terms and definitions 2. Overview of official and unofficial statistics 3. One-dimensional empirical frequency distributions 4. Measures of location, variability and concentration 5. Two-dimensional empirical frequency distributions, limited frequencies, statistical independence, parameters of two-dimensional frequency distributions 6. Measures of Association and correlation between two variables 7. Regression analysis

II. Overview of closing statistics 1. Basics of probability calculus, distribution theory, sampling theory 2. Statistical estimation techniques; Statistical testing techniques

4 Teaching method


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Seminar, projects and group work

5 Admission requirements Advanced mathematical skills and knowledge, acquired during the last three years at a German grammar school (Gymnasium); willingness to deal with concepts relating to statistical methods and techniques and their practical implementation.

6 Examination types Written test

7 Requirements the awarding of ECTS credits Pass in the written exam


9 People responsible for the module and full-time lecturers Prof. Dr Johannes Natrop, Dipl.-Vw. Eva Jacobsen (graduate economist)

10 Further reading For further reading please refer to the notice-board and the lecture script. Prof. Dr. Natrop mainly refers to his book “Angewandte Deskriptive Statistik, Berlin, München, Bosten, 2015” and the literature mentioned there.


18

Private Law


180 hours

Credits

6

Study

semester

2nd

semester

Intervals at

which the course

is offered

Every semester

Duration

1 semester

1 Courses

4 semester hours per

week:

Private Law

Contact hours

4 semester hours

per week/

60 hours

Self-study

120 hours

Target

group size

60 students

2 Learning outcomes (soft and hard skills) Knowledge of civil law is essential for anyone who participates in business life, eg by concluding contracts, taking out loans or by manufacturing or selling products. The course deals with areas of the German Civil Code (Bürgerliches Gesetzbuch, BGB) that are of particular importance in business life. The aim is to enable students to use the theoretical expertise acquired to draw legally correct conclusions and to find satisfactory solutions to legal cases that frequently occur in business practice.

3 Contents

Legal transactions (transactions imposing a legal obligation and transfer of property), elements of a declaration of intent and their interpretation)

Conclusion of contracts (offer, acceptance, General Terms and Conditions of Sale, engaging a representative, rescission or invalidity of contracts, silence in legal transactions, failure of intent, disagreement)

Legal personality and legal capacity

Formal requirements

Statute of limitations (limitation period)

Impairment of performance, risk assumption, obligatory relationships involving several people, set-off agreements, fundamental change of circumstances, non-compliance with legal obligations

Insufficient performance, warranty (of merchantability) in accordance with the legal provisions governing sales contracts and contracts for work and labour

Unjust/illegal enrichment

Tort law (fault-based and strict liability, product liability)

Vicarius liability

Basis of property law (abstraction principle, ownership, possession, [bona fide] acquisition of property, retention of title)

4 Teaching method Lecture

5 Admission requirements None

6

Examination types Written test

7 Requirements for being awarded ECTS credits Pass in the written exam


9 Person responsible for the module and full-time lecturer Professor Dr Irene Fahrenhorst LL.M.

11 Further reading


19

Eisenmann/Gnauk/Tavakoli: Rechtsfälle Wirtschaftsprivatrecht, 9. Aufl., 2011. Eisenhardt: Einführung in das Bürgerliche Recht. 6. Aufl., 2011. Hoffmann: Technik der Fallbearbeitung im Wirtschaftsprivatrecht, 3. Aufl., 2009. Kaiser: Bürgerliches Recht, 12. Aufl. 2009; Müssig: Wirtschaftsprivatrecht, 15. Aufl., 2012. Enders/Hetger: Grundzüge der betrieblichen Rechtsfragen, 4. Aufl., 2008. Schimmel: Juristische Klausuren und Hausarbeiten richtig formulieren, 9. Aufl., 2010.


20

Communications


Credits 5

Study

semester

2nd/3rd

semesters

Interval at

which the

course is

offered

Every semester

Duration 2 semesters

1 Courses

2 lesson hours per week: Public

Speaking and Presentation

Techniques

2 lesson hours per week: Academic

Writing

Contact

hours

4 lesson

hours per

week/

60 hours

Self-study

90 hours

Target group size

Maximum of 30

students


Public Speaking and Presentation Techniques:

The students’ public speaking skills will be further developed and consolidated. They will be

instructed in the use of a certain structure, appropriate body language and vocabulary to

deliver a convincing speech or give a presentation. In addition, they will learn how to assess

themselves and to give and take feedback within a group.

Academic Writing:

Students will be able to quickly and comprehensively familiarise themselves with a subject’s current state of academic discussion. They will learn how to assimilate other people’s opinions on academic issues. Taking various sources into account, they will further their skills in conducting targeted research on an academic topic. They will be taught to collect and process information for written pieces of work (eg assignments, reports on practical projects, theses).

3 Public Speaking and Presentation Techniques

• How to organise and structure a convincing speech and presentation

• Basic terms and factors of effect

• Visualisation and use of media

• Memory and memorising techniques

• Body language and vocal tone

• Various short exercises aimed at improving the students’ public speaking capabilities

Academic Writing

• Introduction to academic thinking and writing

• Researching and evaluating topics

• Literary research

• Line of argument/Drafting a structure

• Citation techniques

• Styles of writing and language

4 Teaching method


21

eg seminars, group projects, presentations, public speaking exercises

5 Admission requirements Public Speaking and Presentation Techniques: None Academic Writing: The first two semesters must have been successfully completed.

6 Examination types Rhetoric and Presentation Techniques: preparation of an 8- to 10-minute presentation, including subsequent feedback in class. Academic Writing: completion of an assignment

7 Requirements for the awarding of credits Public Speaking and Presentation Techniques: convincing presentation, 80% attendance and participation in all exercises. Academic Writing: Students are required to successfully complete an assignment on a topic given by the tutor or chosen by the student himself/herself.

8 Transferability of the course to other degree programmes Academic Writing: The course is a requirement for admission to the written exam in the first specialisation within the Bachelor’s programme.

9 Weighting of the modular grade in the final grade: Not applicable

10 Person responsible for the module and full-time lecturer Dipl.-Kffr. Annette Höweler, Dipl.-Päd. Eva E. Mahler-Behr (graduate educationist)

11 Further reading A more detailed reading list for the Public Speaking course will issued during the first lesson. Students will select the reading material in accordance with their practical work requirements and will then present it in class. Academic Writing course:

• Esselborn-Krumbiegel, H.: Von der Idee zum Text, 2004.

• Kornmeier, M.: Wissenschaftstheorie und wissenschaftliches Arbeiten, akt. Aufl., Heidelberg, 2011.

• Standop, E.: Die Form der wissenschaftlichen Arbeit, 2008.

• Stickel-Wolf, Chr.: Wissenschaftliches Arbeiten und Lerntechniken, 2011.

• Theisen, M. R.: Wissenschaftliches Arbeiten – Technik, Methodik, Form. Munich, 2011.


22

Business English

Kenn-Nr. Workload

180 hours

Credits

6

Study

semester

2nd

semester

Intervals at

which the course

is offered

Every semester

Duration

1 semester

1 Courses


Business English

Contact hours

4 lesson hours per

week/

45 hours

Self-study

135 hours

Target

group size

Maximum of 20

students


Having successfully completed this course, students will be able to speak spontaneously and fluently without having to fish for words noticeably. They will also have learned to use the English language effectively and flexibly in both social and business life and to express their thoughts and opinions clearly. In addition, they will be able to provide detailed analyses of complex situations in the field of business administration, while connecting topics to each other and explaining specific aspects in greater detail. One of the main elements of the course is a business simulation in which students will be required to manage a company from its foundation to its stock market flotation. This simulation serves as a background for using Task-based Learning methods (Ellis, 2003; Nunan, 2004). Students will expand their business vocabulary based on Lewis’ Lexical Approach (1993, 1997, 2000) and Hoeys’s Lexical Priming (2005). In addition, they will be familiarised with cooperative learning and knowledge management using wikis. New technologies, such as Web 2.0 tools (video podcasts and online media), are also integral to the course.

3 Course objectives

The course is designed to teach students business vocabulary from the fields of organisation, marketing, sales and finance and to provide them with intensive speaking and writing skills training in these subject areas. Cross-disciplinary topics of the course include sustainable business practices and Corporate Social Responsibility (CSR).

Contents

• Sustainability, CSR and business ethics

• Company structure and organisation

• Products and brands

• Marketing and advertising

• Sales trends and figures

• The German workforce

• Finance and start-up capital

• Formal business report writing

4 Teaching method

Seminar, business simulation, wikis

5 Admission requirements

Level B2 (in English) of the Common European Framework of Reference for Languages.

6 Examination types

Points for active participation in class = 16

Sustainability fair (simulated presence

at a trade fair)

= 10


23

E-portfolio (company wiki) = 14

Assignment and written test = 50

Final presentation

Total

= 10

100

7 Requirements for the awarding of credits

Minimum score (minimum points required): 60

8 Weighting of the modular grade in the final grade

4 %

9 Person responsible for the module and full-time lecturer

Regina C. Brautlacht

11 Further information Key sources for the script include: Mackenzie, Ian: English for Business Studies, 3rd Edition. Cambridge: CUP, 2010. The script will be supplemented by topical video interviews with leading figures from business, and contributions from business media (eg The Economist and The Financial Times).


24

Specific Aspects of Business Law


195 hours

Credits

6.5

Study

semster

3rd

semester

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses

3 semester hours per week:

Commercial and Corporate Law

2 semester hours per week:

Employment law

Contact

hours

5 semester

hours per

week/

75 hours

Self-study

120 hours

Target

group size

65 students


Based on the in-depth knowledge acquired during the course, students will be enabled to recognise legal problems from the contents listed further below. They will use their expertise to find legally correct solutions that they are able to explain using their own words.

3 Commercial and Corporate Law

Course objectives

It is impossible to act properly in business situations without having any knowledge of the legal framework that applies to the corporate sector. Expertise in commercial and corporate law is therefore essential for anyone who is actively involved in business life and who sets up or manages a company. It is necessary to know which legal provisions apply to merchants and their agents and representatives, which legal forms a company may have, to what extent they differ from each other, which advantages and disadvantages each of them involves. This course is aimed at providing students with the expertise required.

Contents

Definition of a merchant, the merchant’s agency/representation in accordance with the German Commercial Code (Handelsgesetzbuch, HGB), name of the business enterprise, joining a business enterprise

Commercial register, commercial books, commercial transactions

Commercial partnerships and limited liability companies, founding and winding-up/liquidation proceedings )

Internal and external relations in company law. Employment Law

Course objectives

The provisions that fall within the scope of employment law primarily include those which regulate the relationships between an employer, on the one hand, and his employees, on the other. It should be a matter of course for all those involved to have a basic understanding of these rules and the various interests that underlie them. Those who are aware of their rights and responsibilities will have the confidence necessary to cope with daily life in the world of work. Furthermore, they will be able to adopt a clear stance with respect to employment law, while pursuing their goals - especially in conflict


25

situations.

Contents

Basic terms; legal sources in employment law

Preparing and entering into an employment relationship;

The contractual partners’ rights and responsibilities, working time;

Absenteeism, impairments of performance, non-compliance with obligations

Termination of an employment relationship, especially notice of termination

4 Teaching method Seminar, group projects

5 Admission requirements Pass in the modular exam in ‘Private Law’.


7 Requirements for the awarding of credits Pass in the modular exam, which consists of two parts that are pro-rated according to the number of lesson hours taught.


9 People responsible for the module and full-time lecturers Prof. Dr Jürgen Monhemius, Prof. Dr Irene Fahrenhorst

10 Further reading Müssig: Wirtschaftsprivatrecht, 2011. Grunewald: Gesellschaftsrecht, 2010. Dütz: Arbeitsrecht, 2011. Junker: Grundkurs Arbeitsrecht, 2011.


26

Investment and Finance


195 hours

Credits

6.5

Study

semester

3rd semester

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses


Investment

3 lesson hours per week: Finance

Contact

hours

5 lesson

hours per

week/

75 hours

Self-study

120 hours

Target group

size

60 students


At the end of the course, participants will be able to independently apply the methods of investment capital budgeting to practical problems, to interpret them adequately and to analyse them critically. Particular importance will be attached to furthering the students’ skills in reinterpreting and applying expertise to cases with which they not yet familiar. Participants will have an overview of and understand basic subject areas of business finance and will be able to apply them to practical issues.

3 Investment

Course objectives

Students will be equipped with expertise and skills in preparing investment and finance decisions based on the requisite calculation techniques. The techniques will be classified as part of the planning and decision-making process and of management control; their instrumental function will be elucidated.

Contents

1. Introduction, basic terms and definitions relating to financial mathematics 2. Appraisal techniques for investment capital budgeting

2.1. Statistical techniques 2.2. Dynamic techniques

2.2.1. Reviewing absolute advantageousness 2.2.2. Reviewing relative advantageousness

3. Investment capital budgeting based on an integrated financial plan 3.1. Financial accounting 3.2. Calculating effective interest rates

Finance

Course objectives

Students will acquire basic subject and methodological skills in solving problems relating to business finance. The course focuses on financial targets and assessment criteria as well as institutional finance (financial tools and their application).

Contents

1. Basic issues of business finance 2. Business finance objectives and the decision-making process


27

3. Approaches to systematising various types of financing 4. Deposit and equity financing 5. Credit financing

4 Teaching method Seminar and group work

5 Admission requirements Formal: Non Admission requirements for participation in the modular examination: Successful completion of the certificate in “Introduction to the bookkeeping technique” or another proof of knowledge in bookkeeping. Content: Participants are required to have in-depth knowledge of the basics of business administration, accounting and mathematics and the ability to read and work through course books independently.

6 Examination types Written test. In the past, the investment and finance sections were equally weighted. However, there were also exams in which the weighting ratio between the two subjects was 1/3 to 2/3. Students will be informed of the weighting factors only after the beginning of the semester.

7 Requirements for the awarding of ECTS credits Pass in the written modular examination

8 Grading of the modular grade in the final grade 4 %

9 Person responsible for the module and full-time lecturers Prof. Dr Wolfgang Doerks (coordinator), Prof. Dr Andreas Wiesehahn

10 Further reading Reading lists for each course will be issued at the start of the semester.


28

Corporate Taxation


195 hours

Credits

6.5

Study

semester

3rd

semester

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses

Corporate Taxation I

Contact

hours

5 lesson

hours per

week/

75 hours

Self-study

120 hours

Target group size

Maximum of 40

students


Students will gain the general expertise in corporate taxation necessary for business practice, and they will also acquire the structured knowledge and methodological skills needed to adjust to frequently changing legal circumstances in the future.

3 Course objectives

Taxation provides a set of conditions for business transactions and should be taken into account when making business decisions. This course unit is designed to provide students with the general expertise required for this purpose and to enable them to adapt to frequently changing legal circumstances based on structured knowledge and methodological skills. In later phases of study, aspects of taxation will be included in various business administration issues and tasks, and the expertise and skills gained at this stage will be required for admission to the advanced courses. In ‘Corporate Taxation II’ and ‘Tax Balance Sheets’ students specialising in Financial Reporting/Taxation/Auditing will study the course contents in greater depth.

Contents

1. Basics a) Definition of ‘taxation’, legal standards and administrative provisions b) Types of tax c) Overview of the taxation process d) The system of business and business owner taxation

2. Tax balance sheets a) Tax profit calculation based on business asset comparisons b) Approach and assessment

3. Taxation according to income and earnings a) Basics of income and earnings taxation b) Sole proprietorship and partnership taxation c) Taxation of joint-stock companies

4. Transaction/consumption (excise)taxation and capital-based taxes a) Taxation in accordance with the Value Added Tax Act (Umsatzsteuergesetz, UStG) b) Overview of taxation in accordance with the Real Estate Transfer, Real Estate as well as Inheritance and Capital Transfer Tax Acts

4 Teaching method Seminar, case study



29

Admission requirements for the participation in the modular examination: Successful completion of the certificate in “Introduction to the bookkeeping technique” or another proof of knowledge in bookkeeping.

6 Examination types: 120-minute written exam (2 examiners). Each part of the examination is equally weighted.

7 Requirements for the awarding of ECTS credits Pass in the modular examination


9 People responsible for the module and full-time lecturers Prof. Dr Seeger, Prof. Dr Lutz (coordination)

10 Further information Reading: Important tax economic/business tax acts. For further information, please refer to the materials used in class.


30

Business Information Systems I

Course code

Workload

240 hours

Credits

8

Study

semester

3rd

semester

Intervals at

which the

course is

offered

Every semester

Duration

1 Semester

1 Courses

2 lesson hours per week: Basics of

Business Information Systems

2 lesson hours per week: Business

Application Systems

2 lessons hours per week : Data and

Process Modelling

Contact

hours

6 lesson

hours per

week/

75 hours

Self-study

165 hours

Target group size

60 students


• Subject-related skills: Based on simple issues, students will learn how to apply basic business management methods and tools to company practice.

• Methodological skills: Students will be taught methods of data modelling (Chen’s classic entity-relationship model, relational model) and process modelling (value chain chart, extended event-driven process chain). In addition to this, general business administration methods will be applied to issues relating to business information systems (eg efficiency analyses, point-scoring analyses, argument balance tools).

• Social skills: Students will further their team-working and communication skills by assimilating different points of view and opinions during group projects on data and process modelling and in the computer laboratory.

• Personal skills: The teaching and learning methods are used in such a way as to promote the students’ commitment and motivation to learn as well as their self-management skills.

3 Basics of Business Information Systems

Course objectives

The question of how to use business information systems is a key issue of business information technology, which, as an interdisciplinary subject, touches on all fields of business management. Students will be able to explain the basic elements of business information systems and to explain how these interact with each other within company processes. They will be enabled to recognise in which business situations it is useful to apply IT tools, which options for action are available in typical standard situations and how these should be assessed from a business manager’s point of view in the context of questions arising in real life.

Contents:

Basics of technology for business managers

Basics of integrated information systems

Business information systems

Efficiency of IT use

IT security management

E-business (electronic business)

IT outsourcing

The software development process


31

Business Application Systems

Course objectives

A company’s increasing data volume cannot be managed without IT-based support. Relational data base management systems are proven and tested software tools that are widely used by companies to store, structure and process substantial amounts of data. Against this background, students will be enabled, as a supplement to the ‘Data and Process Modelling’ course, to apply common methods of relational database design to real-life implementations. Based on little case studies and using a data base management system (eg MS Access), they will learn how to assess the drawbacks and opportunities involved in using this type of software.

Contents:

Basic structure of a data base system

Elements of the MS Access data base system

Case studies and how to design a data base application using MS Access

Data and Process Modelling

Course objectives (Mission Statement):

The subject-related design of business information systems is a key issue in business information technology, which, as an interdisciplinary subject, touches on all fields of business management. A wide variety of modelling techniques are available in academia and business practice to deal with the design problem from various angles. Students will be taught how to select and use suitable methods of addressing these divergent points of view.

Contents:

The architecture of business information systems (ARIS)

Data modelling (ERM in particular, normalisation, relational model)

Process modelling (WKD, EPK, eEPK in particular, basics of process optimisation)

Object modelling

4 Teaching method Seminar including group projects, IT-based seminar in the computer laboratory

5 Admission requirements Basic computer skills, including office software and internet browsers

6 Examination types Written test: Weighting of the individual parts:

- Basics of Business Information Systems: 40 out of 120 points - Business Application Systems: 20 out of 120 points - Data and Process Modelling: 60 out of 120 points

7 Requirements for the awarding of credits Pass in the modular examination

8 Weighting of the modular exam in the final exam 4 %

9 Person responsible for the module and full-time lecturers Prof. Dr Andreas Gadatsch, Prof. Dr Dirk Schreiber


32

10 Further reading: Elmasri, R.; Navathe, S. B.: Grundlagen von Datenbanksystemen, München, 3. Aufl., 2009. Gadatsch, A.: Grundkurs Geschäftsprozess-Management, Methoden und Werkzeuge für die IT-Praxis: Eine Einführung für Studenten und Praktiker, Wiesbaden, 7. Aufl., 2012. Laudon, K.; Laudon, J.; Schauder, D.: Wirtschaftsinformatik, 2. Aufl., München, 2010, (p. 214). Mertens, P., Bodendorf, F., König, W., Picot, A., Schumann, M.: Grundzüge der Wirtschaftsinformatik, 9. Aufl., Springer: Berlin-Heidelberg, 2004. Stahlknecht, P., Hasenkamp, U., Einführung in die Wirtschaftsinformatik, 11. Aufl., Springer: Berlin-Heidelberg, 2005.


33

Microeconomics


150 hours

Credits

5

Study

semester

4th

semester

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses

4 lesson hours per week: lecture

(supplemented by a tutorial)

Contact

hours

4 lesson

hours per

week/

60 hours

Self-study

90 hours

Target group size

60 students


• Students will acquire basic knowledge of microeconomics to be able to understand and apply optimisation processes in the areas of economics and business administration.

• Students will be enabled to systematically describe, explain and develop solutions to microeconomic issues. They will learn to independently understand and analyse economic issues arising in daily business life.

• Students will master the art of joined-up thinking, which is typical of microeconomic issues (Bachelor of Sciences). They will be enabled to quickly understand new issues relating to universal techniques and methods and thus, to meet the requirements of a rapidly changing global economy.

• Students will consider various theoretical approaches to microeconomics and economic problem-solving approaches, and they will recognise the established fundamentals.

• They will be able to independently apply the theoretical expertise gained to concrete daily issues and transfer it to fields of business administration.

• Students will be able to communicate on microeconomic issues both orally and in writing.

3 Course objectives

Business management decisions are the result of processes of optimising economic conditions whose implementation requires expertise in microeconomic budgeting, corporate theory and price and market theory. Microeconomics not only contributes to providing students with a general basic understanding of optimisation processes in business administration, but it also gives important guidance on dealing with specific business administration issues in many areas of business management, such as consumer behaviour and market analysis, cost control – to mention but a few examples. Above and beyond this, knowledge of microeconomics is a key prerequisite for understanding the economic interdependencies described in macroeconomics: this last discipline offers explanations for global developments and interrelations based on decisions that are substantiated by microeconomic theory.

I. The subject-matter of microeonomic theory

II. Demand and supply of goods and labour

1. Budget theory

2. Corporate theory

III. Price and market theory

IV. Market failure and the role assumed by the State

4 Teaching method Seminar (supplemented by a tutorial)


34

5 Admission requirements Formal requirements: None Content requirements: Mathematics for Business, Statistics and Basics of Business Administration modules should have been completed.




9 Person responsible for the module and full-time lecturer Prof. Dr Natrop

10 Further reading Natrop, J: Grundlagen der Angewandten Mikroökonomie; A more detailed reading list will be issued at the beginning of the lecture.


35

Corporate Planning and Organisation


150 hours

Credits

5

Study

semester

4th semester

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses


Corporate Planning


Corporate Organisation

Contact

hours

4 lesson

hours per

week/

60 hours

Selbst-study

90 hours

Target

group size

60 students


Subject-related skills: Students will acquire knowledge of the subject’s basic descriptive and

explanatory models and the ability to gain such expertise independently by preparing and

evaluating the course contents within a narrow time frame.

Methodological skills: Students will be able to apply models of organisational theory to

practical issues.

Social skills: Students will further their reasoning skills by working through the study

materials interactively, while using the terms and definitions they have learnt.

3 Corporate Planning

Course objectives

The planning and control systems available in companies are increasingly being used as a basis for assessing credit extension (Basel II) and management. Thus, expertise in planning and management control is becoming more and more important for small and medium-sized businesses, too. Based on a cross-disciplinary and cross-industry approach, students will be familiarised with essential issues and problem-solving techniques used in the fields of corporate planning and control. The latest developments in theory and practice form the basis of introducing students to various tasks, including the requisite methods and tools. Students will be familiarised with the conditions of use for these techniques and further their skills in using some of them based on practical examples.

Contents

1. Basic issues of corporate planning 2. Normative elements of corporate management 3. Strategic corporate planning 4. The distinction between strategic and operational planning

Corporate Organisation

Course objectives

Students will gain an overview of approaches to organisational theory, options for organisational formulations and influencing factors that are relevant to practice and


36

integral to corporate organisation. As a second step, they will be enabled to develop their own solutions to organisational problems.

Contents

1. Introduction to organisational theory 2. Selected approaches to organisational theory 3. Theoretical basics of organisation 4. Practical solutions in relation to organisational structure 5. Process management

4 Teaching method Various business situations will be described based on case studies, and the approaches needed to deal with them will be developed in collaboration with the students. In addition, students will be required to complete exercises and present their solutions. To develop such solutions, they will have to conduct additional literary research. The opportunities for practical exercises also include a large proportion of tasks involving the application of scientific knowledge.

5 Admission requirements Formal requirements: none Content requirements: Students should have passed the modular examination in Business Administration.

6 Examination types Written test, consisting of two parts that are pro-rated in accordance with the number of lesson hours taught.

7 Requirements for the awarding of credits Pass in the written modular examination

8 Weighting of the grade in the final grade 4 %

9 Person responsible for the module and full-time lecturer Prof. Dr Theo Peters

10 Further reading Bea, F. X./Haas, J.: Strategisches Management, aktuelle Auflage. Steinmann, H./Schreyögg, G.: Management, Grundlagen der Unternehmensführung, aktuelle Auflage- Schreyögg, G.: Organisation, 5. Aufl., Wiesbaden, 2008. Schulte-Zurhausen, M.: Organisation, 5. Aufl., München, 2010.


37

Computer-Based Business Administration Simulation


120 hours

Credits

4

Study

semester

4th/5

th

semesters

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses

Computer-Based Business

Administration Simulation

Contact hours

3 lesson hours

per week/

45 hours

Self-study

75 hours

Target

group size

Maximum of 35

students


At the end of the business simulation, students will:

• have an in-depth understanding of complex interdependencies and interrelations;

• be able to apply expertise in and methods of business administration and connect them to each other;

• be able to draft a company strategy and explain it in writing;

• be able to conduct target-performance analyses based on reports;

• be able to assess the effects of alternative courses of action;

• be able to make decisions in uncertain and ambiguous circumstances;

• be able to work towards a common goal in a team;

• be able to recognise and solve conflicts;

• be able to assess themselves and other people;

• be able to write reports;

• be able to evaluate and present the experience gained during the simulation.

3 Contents The business administration simulation is a complex, computer-based industry simulation modelled on real situations in a market economy. Several companies produce and sell products following a self-determined strategy. Students will experience the effects of their decisions on the corporate fields of sales, production, purchase, human resources, investment and finance. In the course of the simulation, they will gain better insights into complex interrelations and will learn how to hone their decision-making skills in varying framework conditions.

4 Teaching method Group projects, business administration simulation

5 Admission requirements Formal requirements: none Content requirements: Students are required to have good knowledge of business administration and accounting. In addition, they should be willing to deal with in-depth lines of argument and to work in a team.

6 Examination types Observation of the teams. (In the event of doubt, individual oral exams will be conducted.)

7

Requirements for the awarding of credits 1. observation of the performance of each student and his or her team as a whole; 2. deviation analyses, reports and conceptual papers that students are required to draft

during the simulation; 3. the final presentation. In the event of doubt, individual oral exams will be conducted.



38

4 %

9 People responsible for the module and full-time lecturers Prof. Dr Alfred Krupp; Prof. Dr Harald Lutz

10 Further information Students will be required to conduct literary research on tasks relating to the fields of general business administration, strategic business management, accounting and business finance.


39

Specialisation Management Accounting and Management Control


Credits 18

Study semester

4th/5

th

semester

Intervals at which the course is

offered Every semester

Duration 1 semester

1 Courses 1 lesson hours per week: Theoretical background of Management Accounting and Management Control 2 lesson hours per week: Accounting Information in Management Control 3 lesson hours per week: Strategic and Operational Cost Management 2 lesson hours per week: Measurement and Control of Sustainability (Management) 3 lesson hours per week: Case Studies in Management Accounting and Control (in either German or English) 2 lesson hours per week: Financial Management Control

Contact hours

13 lesson hours per

week (SWS)/ 195 h

Self- study 345

hours

Target group size Up to approximately

30 students


• Subject-related skills: Students will be able to apply the methods and tools of management control to solve problems in business practice.

• Methodocological skills: Students will be taught to work systematically and analytically and to solve problems based on practical examples.

• Social skills: Students will further their team-working, communication and negotiation skills by presenting various points of view and opinions and by working towards a common solution within groups.

• Personal skills: The teaching and learning methods will be used in such a way as to further students’ commitment and motivation to study and their self-management skills.

3 Course objectives

The course provides students with an understanding of the theoretical basics and practical implementation of operational and strategic management accounting and management control in companies. Based on the essential conceptual approaches to the subject area, students will be instructed in the objectives and system of management accounting and management control. Thus, key contents of the curriculum include the formulation and implementation of processes that are suitable for targeted control in all corporate sectors (eg cost accounting, key figure and early warning systems, balanced scorecard), cost and process structure optimisation based on appropriate methods and tools (eg outsourcing, benchmarking, value analysis, zero-base budgeting, process cost accounting)as well as information retrieval - with the aim of making strategic and operational decisions based on suitable processes and tools (eg financial analyses, capital budgeting techniques, product-life-cycle costing, target costing).

Contents

Theoretical background of Management Accounting and Management Control

1. Introduction 2. Aims of Management Accounting and Management Control 3. Management Accounting and Management Control Concept 4. Management Accounting and Management Control System


40

Accounting Information in Management Control

1. Cost and results accounting as a service function for management accounting and management control

2. Planned cost calculation systems 3. Extension of cost accounting and results accounts to provide a comprehensive tool for

cost management or management accounting and management control

Strategic and Operational Cost Management

1. Definition and tasks of effective cost management 2. Methods and tools of cost management

Measurement and Control of Sustainability (Management)

1. Differentiation and Objectives 2. Methods and Instruments

Case Studies in Management Accounting and Management Control (in either German or English)

1. Introduction 2. Structural decisions in the field of Management Accounting and Management Control 3. Operational level control 4. Decision-making support

Financial Management Control

1. Balance Sheet, income and financial statement with cash flow statement according to IFRS 2. Insolvency and overindebtedness 3. Fundamentals of financial planning 4. Cash Management 5. Working Capital Management 6. Long-term corporate planning 7. Structural financial balance 8. Risk Controlling and finance

4 Teaching method Seminar, case study method (group projects)

5 Admission requirements Good knowledge of management accounting/reporting, capital budgeting and company management Admission to the examination: see § 24 of the examination regulations

6 Examination types 180-minute exam (minimum of 2 examiners). Each part of the examination is weighted according to the amount of lectures (hours) of the examiner.

7 Requirements for the awarding of credits Pass in the exam, successful completion of the term paper or of the alternative assignment* determined by the lecturer (*according the § 24 of the examination regulations).

8 Transferability of the module to other study programmes The specialisation in Management Accounting and Management Control may be transferred


41

to the degree programme in Business Administration (BA) at Rheinbach Campus.

9 Weighting of the modular grade in the final grade 10%

10 People responsible for the module and full-time lecturers Prof. Dr Ernenputsch, Prof. Dr Lutz, Prof. Dr Stibbe, Prof. Dr Wiesehahn

11 Further reading Students have the option to attend the course ‘Case Studies in Controlling’ in English or German. Selected literature recommendations:

• Blocher, E. J.; Stout, D. E.; Cokins, G.: Cost Management: A Strategic Emphasis, 2012.

• Horváth, P.: Controlling, 2011.

• Reichmann, T.: Controlling mit Kennzahlen, 2011.

• Stibbe, R.: Kostenmanagement, 2009.

• Weber, J.; Schäffer, U.: Einführung in das Controlling, 2014.


42

Specialisation Economics

Course

code

Workload

540 hours

Credits

18

Study

semester

From the 4th

semester

Intervals at which

the course is

offerered

Every semester

Duration

1 semester

1 Courses

2 lesson hours per week: Empirical Economic

Research

2 lesson hours per week: International

Economics I (Development Economics)

2 lesson hours per week: Macroeconomics II

2 lesson hours per week: International

Economics II

2 lesson hours per week: Microeconomics II

3 lesson hours per week: Economics for

Sustainability

Contact

hours

13 lesson

hours per

week/

195

hours

Self-

study

345

hours

Target group size

15 - 25

students

2 Learning outcomes (soft and hard skills) The skills to be acquired supplement the knowledge of micro- and macroeconomics gained in the Bachelor’s degree programme. Above and beyond this, students will be equipped with new skills – in particular in the areas of empirical economic research (inferential statistics/econometrics), sustainability and international economics. Students will:

• be able to estimate and assess the effects of macroeconomic and microeconomic events on the framework conditions of business administration and on markets, and they will understand the basics of empirical economic research;

• be enabled to systematically describe, explain and develop solutions to economic problems (eg government debt, currency crises, globalisation, ecological change) and matters of empirical economic research;

• master joined-up thinking, which is characteristic of issues relating to economics and statistics;

• deal critically with economic concepts and methods of empirical economic research.

3

Contents

Empirical Economic Research

Comprehensive treatment of inferential statistics/econometrics

Short overview of multivariate techniques (regression and logit analysis, factor, cluster, variance and discriminant analysis)

International Economics I

Basics of development economics

Growth and development

Incomplete markets and development


43

International trade and development

Development cooperation

Macroeconomics II

Monetary and currency policy in an open economy

International trade and direct investments

Balance of payments and TARGET2

The finance crisis and the Euro-/government debt crisis

Austerity Policy

International Economics II

Basics of the financial market

The role of banks

Speculation bubbles in asset markets

Regulation of financial markets

Microeconomics II

Microeconomics in the information and knowledge-based society

Market models for information and knowledge

Purchase and sales processes on electronic markets

Exchanging and sharing goods and information on electronic markets

Social interaction on networking markets

Economics for Sustainability

Basics and historical background to the global sustainability debate

Spheres of activity, tools and concepts of sustainability management control

Sustainable company and management control

4 Teaching method Seminar, projects, group work, students’ presentations/papers.

5 Admission requirements The examinations in the modules ‘Descriptive Statistics’ , ‘Market and Competition’ as well as ‘Macroeconomics’ should have been passed. In addition, students should be interested in economic issues and issues of empirical economic research. They should be willing to actively participate.

6 Examination types 180-minute written exam (3 out of 6 examiners) or 45-minute oral exam (3 out of 6 examiners) Each part of the examination is equally weighted.

7 Requirements for the awarding of credits Pass in the written/oral exam; successful presentation and written paper/presentation during above course units.

8 Transferability of the module to other study programmes The specialisation Economics can be transferred to the degree programme in Business Administration (BA) at Rheinbach Campus.

9 Weighting of the grade in the final grade 10 %

10 People responsible for the module and full-time lecturers


44

Prof. Dr. Bender, Prof. Dr. Natrop, Dr. Kausemann, Prof. Dr. Stibbe, Prof. Dr. Voigtländer, Prof. Dr. Terlau

11 Further information There is close cooperation with the Cologne Institute for Economic Research (IW, Cologne) and close interaction with the International Centre for Sustainable Development (IZNE) of the Hochschule Bonn-Rhein-Sieg. More detailed reading lists will be issued by the lecturers responsible for each course unit.


45

Specialisation Finance/Financial Services


540 hours

Credits

18

Study

semester

4th/5

th

semester

Intervals at which

the course is

offered

Every semester

Duration

1 semester

1 Courses

2 lesson hours per week: Financial

Management and Financial Services Control


Financial analysis


Selected Financial Services

4 SWS: Stock Exchange and Financial

Investment Decision

2 lesson hours per week: Financial Planning

and Control

Contact

hours

13

lessons

per

week/

195 h

Self-

study

345 h

Target group

size

15-40

Studierende

2 Learning outcomes (soft and hard skills) At the end of the course, participants will be able to:

• independently solve and appropriately present the findings for case-study-based exercises that deal with various selected issues relevant to financial management practice in both SMEs and publicly quoted corporations.

• critically analyse annual accounts from an external party’s point of view and reflect on the extent to which techniques chosen as an alternative to drafting the annual accounts can be appropriately applied to achieve the objectives intended.

• describe selected financial services in terms of such parameters as product, suppliers, consumers, pricing, sales and current national and international trends and to assess their practical applicability.

• conduct stock exchange transactions, understand their institutional requirements, independently make decisions on the selection of suitable capital investments or deposit structures and critically evaluate the assessment criteria applied.

• recognise and classify the objectives set for and challenges faced in the area of financial planning and control of SMEs, to independently apply the business administration tools to practical problems in large corporations and to discuss their findings in relation to the knowledge acquired in their specialisation.

3 Financial Management

Learning objectives

The course unit is aimed at furthering the subject-related, methodological, personal and social skills of advanced students in the field of financial management. The course content focuses on details of external and internal financing as well as issues of financial services control. Students will gain most of their perspective from inside the company.

Contents

1. Financial management 1.1 Details of external finance types 1.2 Details of internal finance types 1.3 Finance and its consequences for taxation 1.4 Further aspects of debt management policy


46

1.5 Shareholder value as a strategic approach to capital and value-oriented strategic management 1.6 Interest management

2. Financial services control based on the example of investment portfolios

Financial Analysis

Learning objectives

The course unit is aimed at furthering the subject-related, methodological, personal and social skills of advanced students in the field of financial analysis. The course content focuses on the basics of account balancing and on discussing possible options and their effects on external analysis. The latest international developments will also be taken into account. During the majority of the course, students will take an external investor’s point of view on company processes.

Contents

1. Annual accounts analysis and credit investigation 1.1 Basics 1.1.1 Learning objectives 1.1.2 General limitations to annual accounts analysis 1.1.3 Quantitative objectives of annual accounts 1.1.4 Scope for action in the area of balance-sheet policy 1.1.5 Data processing and analysis schedule 1.2 Asset and capital structure analysis 1.3 Liquidity analysis 1.3.1 Static liquidity analysis 1.3.2 Dynamic liquidity analysis 1.4 Performance analysis 1.5 Key figure analysis 1.6 Cash flow and financing calculations

2. The shareholder value approach as a link between financial analysis and capital budgeting (investment appraisal)

Selected Financial Services

Course objectives

The course unit is aimed at providing students with knowledge of the financial services market. Participants will be enabled to specify selected financial services in terms of such parameters as product, suppliers, consumers, pricing, sales and current national and international trends, and they will learn to assess to what extent these services can be applied in practice. The course focuses on teaching students the expertise and skills needed to pursue a career in production and, more importantly, sales in a financial services company.

Contents

1. Asset management - overview 2. Asset management – detailed aspects based on the example of transactions in the mutual fund sector 3. Brokerage


47

4. Research 5. Domestic and global custody 6. Insurances and finance 7. Leasing 8. Factoring and forfaiting 9. Asset-backed financing

Stock Exchange and Financial Investment Decisions

Learning objectives

The course unit is aimed at providing students with knowledge of financial market institutions, with a focus on the Federal Republic of Germany. Students will also be required to discuss and deal with decision-making criteria und evaluate financial assets. They will view things through the eyes of an external investor who intends to buy and sell financial stocks on the secondary stock exchange market.

Contents

1. The German Stock Exchange 2. Pricing on financial markets 3. Theoretical and practical aspects of asset allocation 4. Professional investment management 5. Investment styles

Financial Planning and Financial Control

Course objectives

Students will learn how a company’s cash flows and its inventory are planned, implemented and controlled in order to achieve and ensure a financial equilibrium. At the same time they will be taught to take capital market requirements into account.

Contents

1. Introduction 2. Financial statements (cash flow statements)

a) Overview b) Links with balance sheet and profit- and loss calculations -- with an excursus on cash flow statements in accordance with international standards

3. Objectives and tasks of financial management and financial control 4. Prevention of insolvency and excessive indebtedness as management objectives 5. Long-term capital requirements- and capital structure planning 6. Medium- and short-term financial planning and financial control 7. Cash management/Liquidity controlling 8. Financial control of working capital 9. Aspects of internal and external financing in respect of the structural financial equilibrium

a) Strategic control of financial resources b) Capital-market-oriented calculations -- if necessary, with an excursus on international financial reporting

10. Financial control as risk control and risk control in the field of finance

4 Teaching method


48

Seminar, group projects, online case study, processing of sales documents and legal documents

5 Admission requirements Content: in-depth mathematical understanding, interest in capital investments, sound knowledge of the basics of business finance and account balancing techniques Admission to the examination: see § 24 examination regulations.

6 Examination types Written test or oral exam. To be admitted to the exam, students are required to draft and present a paper. Past written tests have always covered the contents of all courses. However, the courses were differently weighted. In oral examinations students were, generally, asked questions from a minimum of three courses. However, they were most often required to answer questions from four to five courses. Students will not yet be informed of the weighting points at the beginning of the semester.

7 Requirements for the awarding of credits Pass in the modular examination as well as drafting and presentation of a paper

8 Transferability of the module to other study programmes The specialisation in Finance/Financial Service can also be transferred to the study programme in Business Administration (BA), offered by Rheinbach Campus.

9 Weighting of the modular element in the final grade 10 %

10 Person responsible for the module and full-time lecturers Prof. Dr Wolfgang Doerks (coordination), Prof. Dr Harald Lutz

11 Further information Reading lists will be published for each course at the beginning of the semester.


49

Specialisation Health Management

Code Workload

540 h

Credits

18

Study

semester

4th/5th

semester

Intervals at which the course is offered

Every semester

Duration

1 Semester

1 Courses

1 lesson hour per week: Health Management Systems and “Current Topics in Health Management” 1 lesson hour per week: Introduction to Medicine 1 lesson hour per week: Management in Health Care 2 lesson hours per week: Marketing in Health Care 2 lesson hours per week: IT in Health Care 1 lesson hours per week: Healthy Leadership 4 lesson hours per week: Occupational Health Management 1 lesson hour per week: Research Project

Contact

Hours

13 lesson

hours per

week /

195

hours

Self-

study

345

hours

Target group

size

max. 30

students


• Professional expertise: The students should be able to apply economic methods and instruments of the occupational health management to problems in the corporate practice as well as in health care facilities.

• Method expertise: With the help of practical examples systematic and analytic working as well as the ability to solve problems are taught.

• Social competence: Development of the teamwork and communication skills through discussing the different perspectives and opinions in a group. The collective solution finding leads to better negotiating skills.

• Self-competence: The teaching and learning methods are used to develop the students´ willingness to learn and their motivation as well as their skills of self-management.

3 Course objectives

The students will be able to explain the meaning of health economics and occupational health management systems for the society as well as the corporate field and to give an assessment of the further development. With the characterization of the different market players as physicians, health care professionals, health care technicians, researchers, sales partners and providers of diverse services the relations and mechanisms in this market can be described. They are able to broach the issue of the role of politics, of organizations and lobbyists as well as the interaction between health insurance organizations, service providers and patients and to discuss the effects critically. The students should acquire a critical attitude towards the effect mechanisms and they should work out independent solution approaches via term papers and presentations.


50

Contents

Health Management Systems and “Current Topics in Health Management”

1. Basics of different nationals health care systems 2. Public health 3. Basics of the Occupational Health Management 4. Discussion of current health related economic issues

Introduction to Medicine

1. Basics of anatomy and physiology 2. Basics of important clinical pictures 3. Central diagnostic and therapeutic methods

Management in Health Care

1. Framework of health care facilities 2. Leadership and personnel management in health care facilities 3. Management of health care facilities 4. Performance indicators in health care facilities

Marketing in Health Care

1. Basics 2. Target group definition 3. Methods and tools 4. Customer / patient satisfaction 5. Health tourism

IT in Health Care

1. Basics of information and process management 2. Modelling, analysis, simulation and optimization of processes 3. IT approach in health management 4. Decision Making Support

Healthy Leadership

1. Basics of leadership 2. Different models of healthy leadership 3. Procedure models for implementing healthy leadership

Occupational Health Management

1. Vision and strategy of an occupational health management 2. Organization and structures 3. Health models 4. Primary, secondary and tertiary prevention 5. Services and methods of occupational health promotion 6. Development and implementation of health campaigns


51

7. Marketing and project management in the occupational health management

Research Project

Due to a practice-oriented education the students work on specific issues from companies within a practice project/research project.

4 Teaching methods Tuition in seminars, project tasks, group work

5 Admission requirements Formal: completion of basic studies, students must have passed the exam in Academic Writing Content: interest in health-related economic issues

6 Examination types 180-minute written exam Each part of the examination is equally weighted

7 Requirements for the awarding of credits Pass in the written exam, successful participation in the research project is a precondition for the examination


9 People responsible for the module and full-time lecturers Prof. Dr. Theo Peters

10 Further reading

• Scripts of the lecturers

• Further reading lists will be issued by the lecturers in each course.


52

Specialisation Logistics and Supply Chain Management


Credits 18

Study semester

4th/5

th

semester

Intervals at which the course is

offered Every semester

Duration 1 semester

1 Courses 2 lesson hours per week: Logistics Management 2 lesson hours per week: Supply Chain Management 2 lesson hours per week: Procurement and Production Management 2 lesson hours per week: Distribution and Waste Management Logistics 2 lesson hours per week: IT-Based Logistics and Supply Chain Management 3 lesson hours per week: Logistics and Supply Chain Control

Contact hours

13 lesson hours/ 195

hours

Self- study 345

hours

Target group size Maximum of 30

students


• Subject-related skills: Students will acquire knowledge of the subject’s basic descriptive and explanatory models and the ability to independently further these skills by preparing and evaluating the course contents within a narrow time frame. They will learn to use selected tools of Logistics and Supply Chain Management (LSCC) in order to solve practical problems in business life.

• Methodological skills: Students will learn how to work systematically and analytically and will further their problem-solving skills using practical examples.

• Social skills: Students will develop their reasoning skills by working through their study materials interactively and using the terms and definitions taught. Among other things, they will be required to solve practical LSCC-related problems, to present the partial results both orally and in writing and to summarise them as overall findings.

• Personal skills: In this module, teaching and learning techniques will be used in such a way as to further students’ commitment and motivation to learn.

At the end of the course, students will be able to name, describe and summarise facts specific to logistics and to apply the knowledge and techniques to practical examples.

3 Logistics Management

Course objectives Competitive advantages are primarily achieved based on innovations in logistics because products are becoming more and more homogeneous. Logistics enables companies to achieve competitive advantages which rivals find difficult to match. Students will be equipped with an understanding of the basic problems and problem-solving techniques of logistics based on a cross-industry and cross-functional approach. The explanatory models, which are substantiated by theory and proven in practice, will form the basis of teaching students how to use various strategies and tools in order to find solutions to basic logistics problems. These problem-solving techniques will be explained by means of practical examples. With focus on international relationships in the field of logistics management the students will be sensitized cross-culturally and they will be taught intercultural competences.

Contents


53

1. Basics of logistics management 2. Problem-solving techniques in logistics management 3. Intercultural competence in logistics management

Supply Chain Management

Course objectives These days, international product and service competitiveness is increasingly being determined by the effectiveness of interconnected supply chains. Efforts to improve processes in individual companies have reached their limits. Long-term partnerships with suppliers and customers and the management of complex supply chains now provide as yet undreamed-of potential for development. Supply chain management comprises a package of concepts, strategies and tools that are intended to open up this potential systematically. Our future will be determined by supply chain management.

Contents 1. Theoretical concepts of supply chain management 2. SCM concepts

a. Theoretical introductions b. Practical implementation

3. SCM strategies a. Theoretical introduction b. Practical implementation

4. SCM tools a. Theoretical introduction b. Practical implementation

5. Advanced planning and scheduling systems

Production and Procurement Management

Course objectives These days, international product and service competitiveness is increasingly being determined by the effectiveness of interconnected supply chains. Efforts to improve processes in individual companies have reached their limits. Long-term partnerships with suppliers and customers and the management of complex supply chains now provide as yet undreamed-of new potential for development. In this context, high-performing suppliers and first-class manufacturing companies are decisive factors of success in the development and manufacture of competitive products.

Contents 1. Theoretical background to SCM – procurement management 2. Order management based on advanced planning and scheduling systems 3. Supplier development programmes 4. Theoretical background to first-class manufacturing systems 5. Kaizen 6. Team management 7. The visual factory 8. Staff training and development 9. Plant and equipment management 10. Process control 11. Quality management

Distribution and Waste Management Logistics


54

Course objectives These days, international product and service competitiveness is increasingly being determined by the effectiveness of interconnected supply chains. Efforts to improve processes in individual companies have reached their limits. Long-term partnerships with suppliers and customers and the management of complex supply chains now provide as yet undreamed-of new potential for development. Against this background, business managers are forced to tread new paths in global goods distribution and the maintenance of partner-like customer relationships. Above and beyond this, the importance of waste management logistics is growing – particularly with regard to the conservation of natural resources and environmental protection.

Contents 1. Theoretical background to SCM – distribution logistics 2. SCM strategy – distribution logistics 3. Operating orders based on advanced planning and scheduling systems 4. Efficient consumer response in the field of SCM 5. Customer relationship management in the field of SCM 6. Theoretical background to SCM – distribution logistics 7. Strategies in waste management logistics 8. Recycling strategies 9. Tools of waste management logistics

IT-Based Logistics and Supply Chain Management

Course objectives Information systems are among the key elements used to implement modern logistics and supply chain concepts. The course deals with the specialist basics needed to design and improve logistics processes and cross-company supply chains. Contents 1. Introduction to the architecture and use of logistics

and SCM systems 2. IT-based case studies in logistics (SAP®ERP)

a. Overview of SAP® software applications b. Introduction to working with SAP®ERP c. Presenting the case studies d. Exercises with SAP®ERP

3. IT-based supply chain modelling, analysis and simulation a. Introduction to working with ARIS® Business Architect b. Presenting the case studies c. Exercises with ARIS® Business Architect

4. Selecting and using open source systems for SCM

Logistics and Supply Chain Control

Course objectives In the past, business managers focused their attention on the potential for improvement of material flows which could be achieved within companies. After they had opened up this potential on a large scale using logistics control techniques, their focus of attention shifted to inter-company processes. Against this background, the course deals with the subject-related basics of and prerequisites for planning, managing and controlling supply chains within and between companies. To this end, students will, first of all, be familiarised with


55

the theoretical background. Based on the case study method, the theoretical principles will then be applied to the presentation, analysis and assessment of practical decision-making situations in the field of logistics and supply chain control (LSCC).

Contents 1 Introduction and basic terms and definitions 2 Recording and reporting logistics costs, profits/results and revenue 3 Selected tools of strategic and operational logistics control 4 Implementation of supply chain controls

4 Teaching method Seminar, projects, group work

5 Admission requirements Good knowledge of (financial) accounting, capital budgeting (investment appraisal) and corporate planning and organisation Admission to the examination: see § 24 examination regulations.

6 Examination types 180-minute written test (minimum of 2 out of 5 examiners). Each part of the examination is equally weighted.

7 Requirements for the awarding of credits Pass in the modular examination and successful completion of the assignment

8 Transferability of the module to other study programmes The specialisation (SPF) Logistics and Supply Chain Management can also be transferred to the study programme in Business Administration (BA) at Rheinbach Campus.


10 People responsible for the module and full-time lecturers Prof. Dr Gadatsch, Lb. Dipl.-Ök. Kemnitz, Prof. Dr Krupp (coordination), Prof. Dr Wiesehahn

11 Further reading

• Arndt, H.: Supply Chain Management, Optimierung logistischer Prozesse, Wiesbaden, 5. Auflage, 2010.

• Bicheno, J.: The Lean Toolbox, Buckingham, England, 1. Auflage, 2000.

• Czenskowsky, T., Piontek, J.: Logistikcontrolling, Gernsbach, 2007.

• Ehrmann: Kompakt-Training Logistik, Ludwigshafen, 2004,

• Frick, D., Gadatsch, A., Schäffer-Külz, U.G.: Grundkurs SAP(®) ERP, Geschäftsprozessorientierte Einführung mit durchgenendem Fallbeispiel, Wiesbaden, 2007.

• Gadatsch, A.: Grundkurs Geschäftsprozess-Management, Methoden und Werkzeuge für die IT-Praxis: Eine Einführung für Studenten und Praktiker.


56

Specialisation Business-to-Business Marketing


540 hours

Credits

18

Study

semester

4th/5

th

semester

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses

4 lesson hours per week: Strategic

Marketing

1 lesson hour per week: Process of

Marketing Conception

2 lesson hours per week :

Marketing Management Control


Innovation Management

4 lesson hours per week: Practical

Project

1 lesson hours per week: Project

Management

Contact

hours

13 lesson

hours per

week/ 195

hours

Self-study

345 hours

Target group size

30 students

2 Learning outcomes (soft and hard skills) Students will:

• learn to classify and define the marketing approach.

• learn to give a detailed account of various marketing strategies.

• be able to give an account of selected approaches to market research.

• be familiarised with a range of selected alternative options in the composition of the marketing mix.

• be enabled to give an account of distribution concepts and decision-making processes in the fields of key account management and supply chain management.

• be taught how to use methods of customer relationship management.

• be familiarised with systematic approaches to marketing management control.

• be familiarised with systematic approaches to innovation management.

• learn to apply their theoretical expertise to a current practical project.

3 Strategic Marketing

Course objectives

Intensely competitive markets require special efforts to ensure that products are launched successfully. The key factor of success is product design, based on customers’ requirements and benefit expectations. The primary focus of this course is on strategic management decisions in the field of marketing, the aim being to meet customers’ requirements appropriately and to adequately satisfy the market needs identified. Students will use a large number of practical examples to describe and analyse the theoretical concepts together in class.

Contents

1. Basics of marketing - Defining and classifying marketing - Structure and composition of marketing concepts - Specifics of B2B marketing compared to consumer goods marketing


57

2. Strategic marketing - Strategic company positioning - Presentation of various marketing strategies: Market stimulation, parcelling, area, competition-oriented strategies etc Defining the relevant market /market fields Strategic alliances Timing strategies 3. Operational marketing Discussing selected aspects of operational marketing: Current business examples

Process of Marketing Conception

Course objectives

The objective of the course is to give an overview about the whole process of marketing conception. A focus of the course is on market analysis with topics such as consumer behavior research, types of buying behavior and market research. These aspects can be seen as prerequisites for strategic marketing and operative marketing actions.

Contents

1. Overview 2. Consumer Behavior Research 3. Types of Buying Behavior 4. Market Research 5. Positioning and Segmentation 6. Marketing Programs

Marketing Management Control

Course objectives

For understandable reasons, the efficiency of marketing operations is more and more often assessed by the success of the measures taken. It is therefore necessary to lay appropriate mathematical foundations. In view of the wide scope of challenges faced in marketing, the decision-making models used should be sufficiently flexible and creative to ensure that marketing decisions are placed on a sound footing. Marketing management control forms the basis of planning and reviewing numerous marketing decisions.

Contents

1. Basics and objectives of marketing management control 2. Methodological approaches to marketing management control 3. Strategic approaches to marketing management control 4. Task-oriented approaches to marketing management control 5. Marketing-mix-oriented approaches to marketing management control

Innovation Management

The students acquire deeper knowledge about the whole spectrum of product-/innovation

management. The success factors when designing products and the processes associated

with them are the central focus here.


58

Goals of product-policy decisions

Description of product innovation and the various kinds of innovation

Tasks and process of product management

Practical project

Course objectives

Against the background of practical training, students will address and solve specific corporate issues by conducting their own consultation and/or research projects. While completing real-world tasks, they will learn to interact with other student teams. The findings will be documented by means of a detailed final report, which will be presented to and subsequently discussed with the managers of the companies involved. Please note that the project will include a topical task.

Contents

1. Methods of marketing research (SPSS) 2. Depending on the given task, the project will focus on such issues as:

Developing market entry strategies

How to measure customer satisfaction

How to position innovative products in the market

How to reposition products that have already been launched

Etc Project Management

Development of a project plan

Determination of milestones

Determination of work packages and responsibilities within a project team

Reporting and progress reports

Review of success criteria

Final documentation


5 Admission requirements Admission to examination: see § 24 examination regulations

6 Examination types Written test or oral exam Weighting percentages assigned to each course in the examination 66 % Strategic Marketing and Marketing Management Control 17 % Process of Marketing Conception 17 % Innovation Management

7 Requirements for the awarding of credits Pass in the modular examination (oral exam, including an assignment that must have been completed during the basic studies).

8 Transferability of the module to other study programmes The specialisation (SPF) B2B Marketing may also be transferred to the degree programme in Business Administration (BA) at Rheinbach Campus.



59

10 %

10 Person responsible for the module and full-time lecturer Prof. Dr Jens Böcker

11 Further information

• The specialisation B2B Marketing is offered within the degree programme in Business Management at Sankt Augustin Campus and within the degree programme in Business Administration at Rheinbach Campus.

• Details of the compulsory reading list are announced every semester.

• To be admitted to the written test or the oral exam, students must provide evidence of having successfully completed the practical project.


60

Specialisation Human Resources Management


540 hours

Credits

18

Study

semester

4th/5

th

semester

Intervals at

which the course

is offered

Every semester

Duration

1 semester

1 Courses


Resources Development


Resources Management Systems


Communication and Leadership


Resources Management Control


Employment and Social Security Law

Contact hours

13/ 195 h

Self-study

345 h

Target Group Size

30 students

2 Learning outcomes (soft and hard skills) Students will be familiarised with and be enabled to assess various complex aspects of

human resources management. They will conduct a project to gain the soft and hard skills

needed to implement HR management.

3 Human Resources Development

Course objectives

A company’s staff is its most important resource. This resource needs to be assessed in respect of its potential for development and be furthered through suitable training measures. Attention should be paid to all training and development measures being aligned with the company’s overall strategy. Discussions and group exercises will be conducted to provide students with the basic skills needed for strategic HR management. The aim is to teach students various models and theoretical concepts and to enable them to apply these to daily business situations.

Contents

Learning Unit 1: Academic basics of HR development Learning Unit 2: Organisation of HR development Learning Unit 3: Tools and methods (HR development appraisal interview etc) Learning Unit 4: Methods of potential analysis Learning Unit 5: Project on a current topic from the field of HR management

Human Resources Management Systems

Course objectives

HR management has seen tremendous development over the past decades – from staff administrators through staff developers to internal consultants. In the course of this development numerous innovations relevant to business organisation and development have been implemented under the aegis of HR departments. The aim of this course is to present selected HR management systems and tools.


61

Contents

Learning Unit 1: Work organisation/semi-autonomous group work Learning Unit 2: Systems for improving active staff participation Learning Unit 3: Visualisation in companies Learning Unit 4: The balanced score card in HR management Learning Unit 5: Employee appraisal systems Learning Unit 6: Incentive and bonus systems

Communication and Leadership

Course objectives

A basic understanding of communication is key to acquiring the social skills needed in leadership positions. The aim of this course is to strengthen students’ awareness of the prevailing requirements in professional practice, to give them guidelines on how to deal with staff members and enable them to further their ability to reflect on dynamic interrelationships in HR management.

Contents

Theoretical basics of communication

The four facets of a message according to F. Schulz von Thun

The circularity of human interaction, meta-communication

The logic of social situations from a systemic point of view

The value and development square for integrating opposites

Leadership styles and role conflicts Social skills as a requirement for leadership

Self-management as a component of leadership skills

Conflict perception and resolution

The staff appraisal interview as a leadership tool

Factors for success in team development

Human Resources Management Control

Course objectives

Human resources are playing an increasingly important part in achieving strategic competitive advantages. The course thus focuses on both cost effects and staff quality. HR management control is a cross-disciplinary function of HR management and control which is becoming more and more important for companies. This course takes a holistic approach to planning, implementation, coordination and control measures relevant for human resources. To achieve this objective, students will use a 8M4D model that outlines the elements needed for HR management control and sheds light on the links between these elements.

Contents

1. Definitions relating to HR management and HR management control 2. The 8-M 4-D model used to outline the elements of HR management control

Menschen (people)

Methoden (methods)

Miteinander (cooperation)

Mitwelt (environment)


62

Maschinen und Material (machinery and materials)

Mittel (tools, techniques)

Machen (to make/do)

Messen (to measure)

Four dimensions, space and time 2. How to integrate the individual elements of the HR management control model

Employment and Social Security Law

Course objectives

The provisions that fall within the scope of employment law primarily include those which regulate the relationships between an employer, on the one hand, and his employees, on the other. To successfully work in an HR department, students are required to gain a thorough understanding of employment and social security law structures and in-depth knowledge of various interests, especially where topics of conflict are concerned.

Content

1. Employment law

The substantive right of termination; claiming unlawful dismissal

The legal provisions on testimonials references

Short-term and part-time employment, ‘mini jobs’ (maximum wage of € 450.00 per month according to German employment law)

Co-determination in companies

Relocation of staff abroad 2. Social law

The German social security system

Basic principles of social security (institutions, people, funding, benefits)

Promotion of employment

Basic principles of administrative and court proceedings


5 Admission requirements Participation in the project within the prerequisite course HR Management Admission to the examination: see § 24 examination regulations


7 Requirements for the awarding of credits Pass in the modular exam and participation in the project (see above)

8 Transferability of the module to other degree programmes The specialisation (SPF) Human Resource Management can also be transferred to the study programme in Business Administration (BA) at Rheinbach Campus.


10 Person responsible for the module and full-time lecturer Prof. Dr Stefan Lemke

11 Further reading Jung: Personalwirtschaft, München: Oldenbourg, 2010. Bröckermann: Personalwirtschaft – Arbeitsbuch für das praxisorientierte Studium, Köln: Wirtschaftsverlag Bachem, 2009. Neuberger: Führen und geführt werden, Stuttgart: Enke, 1990.


63

Specialisation Financial Reporting/Taxation/Auditing


540 hours

Credits

18

Study

semester

4th/5

th Sem.

Intervals at

which the

course is offered

Every semester

Duration

1 semester

1 Courses


Consolidated Accounting


Annual Accounts Audits


International Accounting


Corporate Taxation II


Tax Proceedings


Tax Balance Sheet

Contact

hours

13 lesson

hours per

week/ 195

hours

Self-study

345 hours

Target group size

40 students

2 Learning outcomes (soft and hard skills) The students will be familiar with all essential conceptual approaches and methods used to

• draft the annual group accounts/consolidated financial statement,

• draft the annual accounts in accordance with international accounting standards,

• draft a tax balance sheet in accordance with German tax law,

• review the annual accounts.

3

Consolidated Accounting

Course objectives

The course unit focuses on how to draft the consolidated financial statements as set out in the Commercial Code (Handelsgesetzbuch, HGB), the Stock Corporation Act (Aktiengesetz, AktG), the Public Disclosure Act (Publizitätsgesetz, PublG) and international accounting standards. Students will complete exercises in order to analyse and gain insights into the circumstances in which a company is subject to consolidated financial accounting obligations, into the scope of consolidation and the individual steps involved in the consolidation process. In doing so, they will distinguish between full consolidation, proportional consolidation and the equity method.

Contents

1. Consolidated accounting obligations and how to determine the scope of consolidation (companies that have to be consolidated)

2. Basic principles of consolidation 3. Full consolidation of corporate groups 4. The consolidation of other, not fully consolidated companies 5. Tax accruals and deferrals in the consolidated financial statement 6. Currency conversion in the consolidated financial statement 7. Specific elements of the consolidated financial statement 8. Annex to the consolidated financial statements and


64

consolidated management report 9. Basics of IFRS and US-GAAP and their importance for consolidated financial

statements in Germany 10. A comparison between selected subject areas of the Commercial Code

(Handelsgesetzbuch, HGB), IFRS and US-GAAP

Annual Accounts Audits

Course objectives

Students will discuss the theoretical and practical basics of the annual accounts audit as set out in the Commercial Code (Handelsgesetzbuch, HGB). They will learn and discuss how individual findings from the annual accounts can be appropriately reviewed. Based on case studies and exercises, students will exercise and widen their knowledge of the applicable accounting regulations. The risk-, process- and system-oriented auditing approach, which seems to be predominant today, will form the basis of their considerations. Above and beyond this, students will be provided with information on the work of the chartered accountant and on current problems faced in this field.

Contents

1 Basics a) Duties and phases involved in financial reporting in accordance with the

Commercial Code (Handelsgesetzbuch, HGB) b) Legal basics of the annual audit in accordance with the

Commercial Code c) Detailed information on the auditing process and the auditing techniques

2 Audits relating to disclosures included in the annual accounts (selection) a) Disclosures concerning the investment process and property

included in fixed assets b) Disclosures concerning procurement, production and sales processes

and assets included in working capital c) Disclosures concerning the financing process/equity and third-party liabilities d) Disclosures concerning risk management and liabilities

3 The auditing profession

International Reporting

Course objectives

Since the beginning of 2005, companies that are close to the capital market have had to draw up their consolidated financial statements (group accounts) in accordance with the International Financial Reporting Standards (IFRS). In addition to these corporations, an increasing number of other businesses are, in the future, expected to meet international requirements by drafting their consolidated financial statements in accordance with the IFRS. The IFRS financial statements are aimed at existing or potential investors who can use the published information as guidance for making decisions with regard to the purchase or sale of company shares. Additional addressees include all those whose financial planning is affected by the company that draws up its balance sheet in accordance with the IFRS – be that as a provider of equity or borrowed capital. Hence, the course unit focuses on the interrelationship between the decisions made by the


65

company that prepares the balance sheet – eg decisions concerning the purchase of stocks and shares, extension of credit, supplier relations, etc - and the way the information from the consolidated IFRS financial statement is processed.

Contents

1 Objectives of international financial reporting in accordance with the International Financial Reporting Standards (IFRS)

2 Company evaluation and annual accounts 3 The cash flow statement 4 The IFRS framework 5 Intangible assets/company value 6 Financial instruments 7 Property, plant, equipment and leasing 8 The inventory and long-term make-to-order production 9 Pension liabilities 10 Deferred taxes

Corporate Taxation II

Course objectives

German corporate taxation law is marked by considerable tax rates, a large number of subsidies and numerous opportunities for shaping taxation. It is essential for a business manager to be aware of the facts governing tax liabilities and tax reliefs and to adapt his management actions accordingly.

Contents

1. Sole proprietorships Facts governing income How to determine income Loss relief and loss deduction Sale and abandonment Cross-border activities Employees’ income tax legislation/

2. Partnerships The concept of partner taxation The legal prerequisites set out in Article 15 paragraph 1 number 2 of the Income Tax Act (§ 15 Abs. 1 Nr.2 EStG) Transfer of assets in the event of co-entrepreneurship Establishment and termination of a partnership Losses in the event of limited liability Specific legal forms of companies

3. Joint-stock companies The partial income procedure as a system decision Corporate taxation based on the partial income procedure Shareholder taxation in accordance with the Income Tax Act Personal and substantive corporate tax liability Fiscal unity The legislation governing capital gains tax in the event of share reorganisation, takeovers or mergers)


66

Tax Compliance Procedures

Course objectives

Business managers have to meet plenty of tax liabilities within the taxation system. Above and beyond this, the legal regulations governing the tax system involve the risk of tax burdens being unjustified in terms of substantive law; on the other hand, it provides the opportunity to avoid tax liabilities. The person responsible in the company has to know the liabilities to be met in accordance with tax legislation, avoid the legal risks involved and take the opportunities arising from it.

Contents

1.Tax liability law

General principles governing the applicability of individual tax acts

Legal claims from the tax liability relationship 2.Tax legislation

The tax office and its scope of action

The tax assessment procedure

Correcting tax administration documents

External audits 3.Legal protection in tax matters

The out-of-court redress procedure

The impeachment process 4.Penal proceedings for tax fraud and other tax offences

Substantive law regarding fiscal offences

Tax fraud investigation

Tax Balance Sheets

Course objectives

Students will be introduced to and practise the application of the legal provisions on the preparation of tax balance sheets. The expertise acquired in the Annual Closure and Corporate Taxation courses will be extended based on numerous additional practical examples and will thus be adjusted to the high standards required for the specialisation. As the commercial balance sheet and the tax balance sheet have to be ‘congruent’, we will also be dealing with issues relating to commercial law and tax balance sheets.

Contents

1. How to determine the net result of the annual balance sheet based on a comparison of company assets

a) Scope b) The congruence principle, reservations concerning assessment and valuation 2. Observing principles of documentation 3. Observing selected financial accounting and reporting principles 4. ‘Financial reporting on the merits’ (account balancing approach/financial reporting

principle) a) Abstract eligibility to be reported on the balance sheet b) Appreciations in value (beneficial ownership, in distinction to personal assets/private property)


67

c) Requirements, prohibitions and options 5. ‘Financial reporting in terms of amount’ (valuation) a) Valuation criteria b) How to value individual assets and liabilities 6. How to account for withdrawals of equity and capital investments 7. Postponing taxation by carrying forward hidden assets and by building up tax-free reserves

4 Teaching method Seminar including projects and group work, presentations

5 Admission requirements The modules on Management Accounting, Financial Accounting and Corporate Taxation should have been successfully completed. Admission to the examination: see § 24 examination regulations

6 Examination types: 180-minute written test (minimum of 2 examiners). Each part of the exam is equally weighted.

7 Requirements for the awarding of credits Pass in the modular examination and in the assignment

8 Transferability of the module to other degree programmes The specialisation (SPF) Accounting/Taxation/Auditing can be transferred to the degree programme in Business Administration (BA) at Rheinbach Campus.


10 People responsible for the module and full-time lecturers Prof. Dr Ernenputsch mit Prof. Dr von Beckerath, Prof. Dr Lutz, Prof. Dr Seeger

11 Further information The relevant reading list will be issued at the beginning of the lecture.


68

Specialisation Business Information Systems


540 hours

Credits

18

Study

semester

4th/5

th

semester

Intervals at which

the course is

offered

Every semester

Duration

1 semester

1 Courses

2 lesson hours per week

Business Data Management


Object-Oriented Systems Development


Enterprise Resource Planning Systems


Economics of the Internet

2 lesson hours per week: Content, Web and

Knowledge Management

3 lesson hours per week: Information

Management and Business Process

Management

Contact

hours

13 lesson

hours per

week/

195

hours

Self-

study

345

hours

Target group size

maximum of 30

students

2 Learning outcomes (soft and hard skills) Subject-related skills: Students will be enabled to apply the various subject areas of business information systems (technology) to practical problems in professional practice. Methodological skills: Students will be enabled to apply the methods and tools of business information systems (technology) - modelling techniques in particular – to practical business problems. Social skills: Students will further their team-working and communication skills by developing and presenting different points of view and opinions in group projects within which they are required to solve problems from the field of business information technology. Personal skills: The teaching and learning techniques used in class will help students to further their willingness to learn and their motivation.

3 Business Data Management

Course objectives

Data serves as raw material for the production factor of information. Therefore, corporate data management is a key task of business information technology, which, on the one hand, includes the designing of data base systems for operational applications, and on the other, the development of data warehouse systems as a basis for decision support systems (eg in management control). A wide range of IT tools is available in business practice to deal with the entire range of tasks. Against this background, the course focuses on the practical application of methods and tools for data modelling and data warehousing.

Contents

An overview of corporate data management

Data base administration

Data modelling

Data warehousing

Organisation of data management


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Object-Oriented Systems Development

Course objectives

When it comes to developing corporate application systems, object-orientation is now a prevailing yardstick in the field of practical software engineering. This is even though the analysis phase, during which applications are systematically described, is increasing in importance. This trend is ultimately justified by the fact that the analysis continues to be conducted by companies that use software applications, while implementation tasks are increasingly the subject of outsourcing activities in the area of information technology. Against this background, the course deals with the basic principles of software development. Its primary focus is on the object-oriented phases rather than on those that require the application of technology.

Contents

The basis of software engineering

Object-oriented analysis (classes, association, inheritance hierarchies, use cases)

Object-oriented draft - architectures

Object-oriented programming – web applications

Object-oriented development based on the RUP (Rational Unifed Process)

Enterprise Resource Planning Systems (ERP)

Objectives

The application of enterprise resource planning systems is a key issue in business information technology, which, as an interdisciplinary subject, touches on all areas of business management activities. In many companies, standard integrated business administration application software in particular - which is also known as Enterprise Resource Planning System (ERP system) - is both the basis for supporting business processes inside the company and a core element of transactions carried out between several business enterprises. Against this background, the course is aimed at providing students with in-depth insights into how ERP systems work and how they are applied (the SME-oriented product infor.com is currently used as an example. The course focuses on value chain processes (primary processes).

Contents

Basics of using Enterprise Resource Planning Systems

The architecture of an ERP system

How ERP systems are applied (at present based on the example of infor.com) in such a way as to support a company’s operational processes

Case study ‘Sales Processes’

Case study ‘Procurement Processes’

Case study ‘Scheduling Processes’

Customising an ERP system (with the aid of infor:com and/or SAP)

Economics of the Internet


70

Objectives:

The Internet not only changes people’s private lives, but also – to a large extent – the world of work, irrespective of such parameters as industry and company size. Keywords such as ‘e-business’ or ‘e-commerce’ highlight these changes. Some of them can by all means be explained by traditional and, more importantly, microeconomic approaches, such as the transaction cost theory. Other developments in the electronic equipment markets require new approaches, which are made available by Internet economics. This course unit is aimed at drawing students’ attention to the above changes based on concrete examples of business enterprises (such as e-Bay, Amazon, Dell). In addition, the course will shed light on economic factors of success in dealing with information and communication technologies.

Contents

Electronic platforms for economics of the Internet

The principles of Internet economics

Creation of value in economics of the Internet

Content, Web and Knowledge Management

Course objectives (Mission Statement)

The intranet is the platform for the three subject areas referred to in the course title. The

considerable extent to which the intranet is used in companies these days involves a

rapid growth in the range of contents available. Rules and structures for web publishing

are needed to use these contents effectively for business administration purposes.

Content management systems (CMS) provide important support with respect to the

processing of unstructured information. Beyond this, Web 2.0 technologies have become

an integral part of the intranet based collaboration. The challenges to be faced by

knowledge management are well-known and obvious from the experience already

gained in professional practice. CMS and Web 2.0 can provide an incentive to find new

forms of knowledge management in companies.

Contents

Initial situation: Increasing intranets, intranet application areas Terms and definitions: Web-Management, Content-Management, Knowledge Management, Intranet Portals

Web publishing: Publishing Process, performance measurement for published content

Content management and content management systems (CMS): Challenges for content management, available CMS, user categories and content-workflow, content structuring, CMS implementation, CMS versus groupware and social software

Intranet-based knowledge management: Processes of knowledge management, Knowledge management in practice – state of the art, methods for modeling knowledge coherences, knowledge objects and their use for business processes, role-based personalized knowledge-content for intranet-portals, Incentives for intranet based knowledge management


71

Information Management and Business Process Management

Course objectives

The conditions for managing information technology are changing drastically. Typical current examples include:

increasing expectations on the part of company departments towards business information technology,

shrinking or, in the most favourable event, stable IT budgets,

increasing competitive pressure from external IT service providers on business information technology,

increasing pressure on projects as a result of change processes in companies,

price slump in IT hardware, software and IT services,

modified concepts of service provision (cloud computing, etc),

changes in user behaviour (mobile web). For a large part, IT services have become cheap commodities. Information management and business process management as leadership and control tools support far-sighted, methodical and timely action when IT systems are being introduced and taken into operation. At the same time, the dynamics of developments in information and communication technology has to be taken into account.

Contents

How information management is organised

Introduction to process management

The concept of process management

Roles of and participants in process management

Methods of process modelling

Process modelling (ARIS Business Architect)

Process simulation (ARIS Business Architect)

Workflow management systems

Case studies

4 Teaching method Seminar, projects, group work, exercises in the computer laboratory, seminar exercises, seminars with tutors from business practice (event dates and topics are subject to change)

5 Admission requirements Good knowledge of the basics of business information systems (including basics of data and process modelling) Admission to the examination: see § 24 examination regulations

6 Examination types Oral exam including practical tasks Parts of the examination: As a rule, students are tested on all contents. The parts of the examination are prorated in accordance with the number of lesson hours taught.

7 Requirements for the awarding of credits Pass in the examination, successful completion of an assignment (incl. preparation of a set of slides, a handout and a presentation)

8 Transferability of the module to other degree programmes The specialisation (SPF) in Business Information Systems can be transferred to the study programme in Business Administration (BA) at Rheinbach Campus.


10 Person responsible for the module and full-time lecturer Prof. Dr Clement, Prof. Dr Gadatsch, Prof. Dr Schreiber (coordination), Prof. Dr Stein


72

11 Further reading Reading lists will be issued by the lecturers in each course.


73

Macroeconomics


180 hours

Credits

6

Study

semester

5th semester

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses


Macroeconomics

Contact hours

5 lesson hours

per week/

75 hours

Self-study

105 hours

Target group size

Maximum of 60

students


• Subject-related skills: Students will acquire basic knowledge of macroeconomics in order to be able to estimate and assess the effects of economic events on the framework conditions of business administration and markets.

• Methodological skills: Students will be enabled to systematically describe, explain and find solutions to macroeconomic problems (eg unemployment, inflation, recession, public debt). More importantly, they will master joined-up thinking, which is typical of issues relating to macroeconomics.

• Personal skills: Students will reflect on approaches to macroeconomic theory and problem-solving approaches to economic policy. They will also be able to recognise the normative principles and will be able to identify with the role of decision-makers in the field of economic policy.

• Social skills: Students will be able to present, both orally and in writing, their own views on how to explain and find solutions to macroeconomic problems. They will be enabled to critically deal with concepts of economic policy.

3 Course objectives The figures from profit and loss accounting that determine success in business administration are affected considerably by macroeconomic key figures, too. The prices of the production factors (labour, capital, technology) play a crucial role in procurement markets in particular. Interest rates are basically influenced by the central bank, while labour costs are determined by the social partners. Where raw materials are imported or goods are exported, the exchange rate developments have to be taken into account, with a view to comparing them to those in countries outside the euro zone. The overall economic situation in domestic sales markets, the consumption behaviour of private households and the prospects for growth should also be taken into consideration. In addition, success levels in business administration depend on the decisions made with regard to financial policy (eg profit taxation, subsidies, etc). Both corporate investment behaviour and company value are also influenced by price developments, exchange rates (eg in the event of foreign currency claims or liabilities) and interest rates. A basic understanding of macroeconomic interrelations and of concepts concerning economic policy is thus an essential component of management expertise in business administration, too. For this reason, the Macroeconomics course unit systematically combines the essential basics of macroeconomics in view of three aspects:

- Describing economic situations, - Providing explanations for economic problems. - Approaches to solving economic problems.

Among other things, the Macroeconomics course prepares students for an economic simulation during which they are required to make decisions concerning economic policy (course unit ‘Practice of Economic Policy’).


74

Contents

Basics: The three levels of macroeconomics

The economic cycle, goods markets and financial policy

Inflation, the monetary market and monetary policy within the Economic and Monetary Union (EMU)of the European Union

Economic growth, wealth and employment

Foreign trade, the currency market and the open economy

4 Teaching method Lecture and seminar, completion of and solutions to case studies, group projects.

5 Admission requirements Pass in the modular examinations in Applied Mathematics and Statistics and Market and Competition.




9 People responsible for the module and full-time lecturer Prof. Dr Reiner Clement, Dr E.-Peter Kausemann

10 Further reading Basic literature: Clement, R.; Terlau, W.; Kiy, M.: Angewandte Makroökonomie. Makroökonomie, Wirtschaftspolitik und nachhaltige Entwicklung mit Fallbeispielen, 5. Auflage, München, 2013. Additional literature will be announced during the course. Exercises, solutions and software applications will be provided via the learning platform.


75

Economic Policy in Practice (Computer-Based Simulation)


45 hours

Credits

1.5

Study

semester

5th

semester

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses

1 lesson hour per week: Economic

Policy in Practice

Contact

hours

1 lesson

hour per

week/ 15

hours

Self-study

30 hours

Target group size

30 students


• The course will deepen students’ previously acquired knowledge of economics based on theoretical and empirical work.

• Students will be enabled to classify and assess decisions concerning economic policy in the daily world of business, while pursuing the objectives defined.

• Students will be enabled to assess various economic strategies and actions. They will experience the complexity of economic processes by reflecting on and discussing a computer-based model of the macroeconomic cycle.

• Based on discussions in small groups, students will learn to present their ideas of the economy to their conversation partners both orally and in writing. They will also learn to balance various points of view they are faced with in social interaction, while representing their own views.

• The course will also make an effective contribution to providing an basic understanding economic policy and current daily topics from this subject area.

3 Objectives

In-depth knowledge of economics is an essential prerequisite for coping with a wide variety of daily problems in business administration. The expertise previously acquired during the lectures on economics will, once again, be summarised and deepened during the course. The aim is to enable students to make targeted decisions concerning economic policy using the example of the economic situation in the Federal Republic of Germany. The course is backed by a computer-based, empirically deducted model of the macroeconomic cycle for Germany which highlights the economic effects of the students’ analyses and decisions. Students will independently analyse the economic interrelations illustrated by the model, which will enable them to assess, in the course of discussions and analyses, the effects of various economic strategies and actions. In addition, they will experience the complexity of economic measures and processes. Above and beyond this, the simulation will contribute to raising the students’ awareness of the practical implications that economic issues and aspects have for the daily world of business administration. This knowledge will be extended to become an indispensable component of comprehensive management expertise. The unique and unprecedented concept has met with wide-spread approval and recognition, and licences for using the model have already been awarded to another university of applied sciences - which bears testimony to the significance of the approach.

Contents

1. Objectives, agents and fields of action in economic policy


76

2. Modelling of current economic policy 3. Simulation model for the Federal Republic of Germany

4 Teaching method Simulation, discussion, work in small groups

5 Admission requirements Content: Knowledge of the Microeconomics and Macroeconomics modules

6 Examination types Active participation in the course; presentation

7 Requirements for the awarding of credits Active participation and presentation

8 Weighting of the modular grade in the final grade The results of the study achievement qualification will not be counted towards the final grade.

9 Person responsible for the module and full-time lecturers Prof. Dr Johannes Natrop, Prof. Dr R. Clement

10 Further information The course is based on an economic model for Germany which is updated every year; cooperation with the Cologne University of Applied Sciences.


77

Project Management


Credits 2.5

Study semester

5 th semester

Intervals at which the course

is offered Every semester

Duration 1 semester

1 Courses 2 lesson hours per week: Project Management

Contact hours 2 lesson hours

per week/ 30 hours

Self-study 45 hours

Target group size 36 students

2 Learning outcomes (soft and hard skills) Subject-related skills: Students will acquire knowledge of the basic descriptive and explanatory models in the subject area and will be enabled to independently further such expertise by preparing and evaluating the course contents within a narrow time frame. Methodological skills: Students will gain project-specific methodological skills (among others, in completing tasks, (operation) scheduling, sequencing, planning costs and capacity). Social skills: Students will gain reasoning skills by working through the study materials interactively, applying the terms and definitions taught.

3 Course objectives

Students will gain an overview of systematic approaches to project implementation. Special attention will be attached to increasing the students’ methodological skills by enabling them to apply the various management techniques and methods.

Contents

1. Basic terms of project management 2. The problem-solving process in project management 3. Project management in the initial phase 4. Project management in the launch or execution phase 5. Project management in the performance and control phase

4 Teaching method Combination of seminars, projects and group work

5 Admission requirements Formal: none Content: The modular examination in Business Administration should be passed.

6 Examination types Completion of a project documentation and presentation of the project

7 Requirements for the awarding of credits Pass in the paper or presentation


10 Person responsible for the module and full-time lecturer Prof. Dr Theo Peters

11 Further reading Literature: Patzak, G.; Rattay, G.; Projektmanagement, 16. Aufl, 2008. A more detailed reading list will be issued during the course.


78

Internship/Placement

Course code Workloa

d

900 hours

Credits

30

Study semester

6th semester

Intervals at

which the course

is offered

Every semester

Duration

1 semester

1 Courses

Contact hours

4 lesson hours per

week/

60 hours

Self-study

840 hours

Target group

size

---

2 Learning outcomes (soft and hard skills) Students will deal with issues of business administration, while gaining insights into the

challenges to be faced in the world of work with all its social and ecological implications. The

internship/placement will reinforce the connection between their studies and professional

practice.

3 Contents

Students will gain realistic insights into the world of work.

Based on concrete tasks, they will learn to apply the expertise and skills acquired during their previous studies.

They will describe and evaluate the experience gained during their internship/placement.

Students will contribute to solving problems in the field of business administration under supervision.

Teaching method Internship/Placement under supervision


• Internship/Placement in Germany: 90 credits (the credits earned in the specialisations will not be counted towards the total number required)

• Internship/Placement abroad: 60 credits and evidence of sufficient language skills (the credits earned in the specialisations will not be counted towards the total number required)

6 Exmination types Final report, employer’s reference and oral examination

7 Requirements for the awarding of credits Submission of a final report and of the employer’s reference letter as well as pass in the oral examination

8 Weighting of the modular grade in the final grade The results of the qualification will not be counted towards the final grade.

9 People responsible for the module and full-time lecturers With respect to organisation: Dipl.-Betriebswirtin (FH) Sonja Atai (responsible for the internship/placement) With respect to the subject: the supervisor responsible at the Department of Management Sciences

10 Further information Students have the option of completing a study semester abroad as an alternative to the internship/placement.


79

Study Semester Abroad


900 hours

Credits

30

Study

semester

6th semester

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses

Contact

hours

4 lesson

hours per

week/

60 hours

Self-study

840 hours

Target group size

---

2 Learning outcomes (soft and hard skills) Students will be expected to gain the following skills and expertise in order to enhance international employability during the study semester abroad:

• They will further their skills in the language of the country in which they complete their study semester and will widen their knowledge of specialist vocabulary in particular.

• They will acquire intercultural skills, especially intercultural communication skills.

• They will gain intercultural team skills by collaborating with students from various countries. Working in international teams, they will also be familiarised with and deepen their skills in various methods of work.

• They will acquire additional subject-related expertise by attending courses with an international or country-specific focus.

3 Contents

Students will gain international experience. They will be required to describe and evaluate the experience gained abroad.

They will deal with subject-related course contents worth 30 credits at a university abroad.

They will participate in the studies and examinations relating to the contents.

They will gain insights into various teaching and examination methods, comparing them in respect of their similarities and differences.

Working in international teams or on group projects, students will be familiarised with a variety of mentalities and cultures and a wide range of working techniques used by international students.

4 Teaching method Participation in the course, exercises, group projects, presentations


• To be admitted to the study semester abroad, students must provide evidence of having acquired 60 credits (the credits earned in the specialisations will not be counted towards the total number required).

• In addition, students must provide evidence of having gained sufficient skills in the language they will be using during their semester abroad.

6 Examination types Students must take part in the courses and examinations required by the university abroad. At the end of their study semester in the foreign country, they will be required to write a report and provide evidence of the study and examination qualifications acquired at the university they have attended. In addition, they will have to sit an oral examination.

7 Requirements for the awarding of credits


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• Participation in all requisite courses and examinations

• Submission of the final report and transcript of records as well as pass in the oral examination

8 Weighting of the modular grade in the final grade The results of the qualification will not be counted towards the final grade.

9 Person responsible for the module and full-time lecturer For organisational questions or questions relating to the range of courses to choose from: Dipl.-Betriebswirtin (FH) Sonja Atai For subject-related questions: The supervisor responsible

10 Further information Students may complete an internship/placement as an alternative to the study semester abroad.


81

Practical Project


140 hours

Credits

5

Study

semester

7th semester

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses

Practical Project

Contact

hours

3 lesson

hours per

week/ 45

hours

Self-study

95 hours

Target group size

20 - 25

students

2 Learning outcomes (soft and hard skills) The practical project on corporate governance will address complex problems from corporate practice or application-oriented research in the field of business administration or economics. Students will be required to analyse and find solutions to these problems under the supervision of the lecturers. The findings will be presented to and discussed with the partner businesses. The project will be designed and implemented in a way that enables students to transfer the knowledge gained during the case study to similar practical situations or research questions. At the end of the practical project, students will be able to

• analyse complex practical or research-oriented problems,

• develop solutions and draft concepts,

• assess the effects of alternatives for action,

• apply practical management methods,

• organise team work,

• conduct and moderate discussions,

• document, explain and present their approaches and solutions to the problems in question.

Depending on how the project is conceived and implemented, students will acquire additional, specific skills.

3 Contents Challenging topics relating to business administration or supplementing business administration as well as cross-disciplinary topics.

4 Teaching method Students will be working largely independently. The lecturer will be responsible for explaining the project tasks, moderating the process and ensuring the quality of the students’ work. If necessary, modules on certain topics from the fields of business administration, methods of work or behaviour within a team a will also be included.

5 Admission requirements Extensive knowledge of all subjects from the first four semesters as well as good English language skills and knowledge in Microsoft Office. Students must provide evidence of having passed all examinations, with the exception of a specialisation, the practical project, the qualification in Practice of Economic Policy and the supplementary subjects.

6 Examination types Assessment will be based on:

• the work behaviour observed for each student and the team as a whole,

• documents that have to be drafted by individual students during the simulation,


82

• the final presentation. In the event of doubt, individual oral examinations will be conducted.

7 Requirements for the awarding of credits Active and regular participation (minimum of 80 %)

8 Weighting of the modular grade in the final grade: The certificate will not be considered by the calculation of the final grade.

9 Person responsible for the module and full-time lecturer

10 Further information Students will be required to find literature relevant to the subject areas of business administration, corporate governance, accounting and finance largely independently. The literature must relate to the objectives defined.


83

Bachelor’s Seminar on Business Administration

Course

code

Workload

80 hours

Credits

5

Study

semester

7th

semester

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses

Contact hours

1 lesson hour

per week/

15 hours

Self-study

65 hours

Target group size

---

2 Learning outcomes (soft and hard skills) Having completed the seminar, students will have in-depth theoretical and methodological

expertise in the subject area. In addition, they will be able to:

• explain the process of academic knowledge acquisition based on an example,

• explain the difference between non-academic, pre-academic and academic findings,

• deal with theoretical, abstract categories.

3 Contents Challenging topics relating to business administration or supplementing business administration and cross-disciplinary topics.

4 Teaching method Seminar

5 Admission requirements Students must provide evidence of having passed all examinations except for a specialisation, the bachelor thesis, the practical project, the qualification for Practice of Economic Policy and the supplementary subjects.

6 Examination types

• written 10-page abstract on the topic of the Bachelor’s thesis

• Oral examination

7 Requirements for the awarding of credits Successful completion of the assignment relating to the seminar


9 Person responsible for the module and full-time lecturer First examiner of the Bachelor’s thesis

10 Further information

• Eco. U.: Wie man eine wissenschaftliche Abschlussarbeit schreibt, 8. Aufl., Heidelberg, 2000.

• Franck, N.: Handbuch Wissenschaftliches Arbeiten, Frankfurt/M., 2004.

• Rossig, W. E.; Prätsch, J.: Wissenschaftliches Arbeiten – Ein Leitfaden für Haus-, Seminar-, Examens- und Diplomarbeiten sowie Präsentationen, 4. Aufl., Hamburg, 2002.

• Rückriem, G./Stary, J./Franck, N.: Die Technik wissenschaftlichen Arbeitens, 10. Aufl., Paderborn/München, 1997.

• Stickel-Wolf, Chr./Wolf, J.: Wissenschaftlichen Arbeit und Lerntechniken, 4. überarb. Aufl., Wiesbaden, 2006.

• Theisen, M. R.: Wissenschaftliches Arbeiten, 9. Aufl., München, 1998.


84

Bachelor’s Thesis


360 hours

Credits

12

Study

semester

7th semester

Intervals at

which the

course is

offered

Every semester

Duration

1 semester

1 Courses

4 lesson hours per week: Bachelor’s

thesis

Contact

hours

4 lesson

hours per

week/

60 hours

Self-study

300 hours

Target group size

---

2 Learning outcomes (soft and hard skills) Having completed the Bachelor’s thesis, students will be able to independently deal with a practice-oriented task from their specialist field with respect to both its disciplinary details and cross-disciplinary interrelations within a set time frame, using academic and practical methods.

3 Contents Challenging topics relating to or supplementing business administration as well as cross-disciplinary topics.

4 Teaching method

5 Admission requirements Students must have passed all examinations except for the specialisation, the course titled ‘Bachelor’s Seminar on Business Administration’ and the supplementary subjects.

6 Examination types 60-page assignment

7 Requirements for the awarding of credits Successful completion of the Bachelor’s thesis


9 Person responsible for the module and full-time lecturer First examiner of the Bachelor’s thesis

10 Further information None


85

Specialisation Cooperating University

Course

code

Workload

Credits

18

Study

semester

4th/5

th

semester

Intervalls at which

the course is

offered

Every semester

Duration

1 semester

1 Courses

Specialisation offered by the Koblenz

University of Applied Sciences, Faculty

Business and Social Sciences or the TH Köln

within the degree programme in

‘Betriebswirtschaftslehre’ (Business

Administration).

Contact

hours

Self-

study

Target group size

---


3

Person responsible for the module and full-time lecturer Lecturers from the cooperating university

4 Further information Students have the option to attend specialisations offered by the cooperating universities (Koblenz University of Applied Sciences, Faculty Business and Social Sciences (Campus Remagen), or TH Köln degree programme in ‘Betriebswirtschaftslehre’). Further information on the contents, work load, admission requirements, examination types, requirements for the awarding of credits or the people responsible for the modules and full-time lecturers can be found in the module catalogues (Modulhandbücher) of the partner universities, please go to the following websites: TH Köln: http://www.th-koeln.de/studium/betriebswirtschaftslehre-bachelor-inhalte_5646.php Koblenz University of Applied Sciences: http://www.hs-koblenz.de/rac/fachbereiche/wiso/studienangebote/

http://www.th-koeln.de/studium/betriebswirtschaftslehre-bachelor-inhalte_5646.php

http://www.hs-koblenz.de/fileadmin/media/fb_wirtschaftswissenschaften/Pruefungsamt/Modulhandbuecher/Modulhandbuch_BSc_Business_Administration.pdf

Module Catalogue (Syllabus) Business Management (BSc ...€¦ · Module Catalogue Business...

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