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Finanzmanagement

Niveau

-

Learning outcomes of the courses/module

The participants:
• understand money and capital markets
• can calculate interest and principal payments
• understand how supplier credit, installment loans, and dealer credit work
• can create simple repayment schedules
• understand the basics of financing: leasing, lease payments, effective interest rate, and comparing leasing with loan financing
• are familiar with the most important long-term loans: annuity loans, amortizing loans, and bullet loans
• understand the basics of cost accounting
• understand and interpret: balance sheet, income statement, cash flow statement

Prerequisites for the course

keine

Course content

- Simple interest, compound interest (effective interest rate)
- Annuity payments
- Creating repayment schedules
- How money and capital markets work
- Contribution margin analysis
- Financial statements: cash flow statement, balance sheet, income statement

Recommended specialist literature

Hölscher, R., & Helms, N. (2017). Investition und Finanzierung. De Gruyter Oldenbourg.
Becker, H. P. (2012). Investition und Finanzierung: Grundlagen der betrieblichen Finanzwirtschaft. 5. überarb. u. erw. Aufl., Wiesbaden.
Situm, M. (2016). Finanzierungsstruktur optimieren: Praxisleitfaden für Unternehmer und Berater.-Finanzierungskosten senken-Chancen bei Kreditgebern erhöhen-Rating verbessern. NWB Verlag.
Busse, F. J. (2009). Grundlagen der betrieblichen Finanzwirtschaft. Walter de Gruyter.

Assessment methods and criteria

Portfolioarbeit

Language

German

Number of ECTS credits awarded

6

Semester hours per week

Planned teaching and learning method

ILV (Blended Learning)

Semester/trimester in which the course/module is offered

2

Type of course/module

Type of course