Business Management FT
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Investment and Financing

level of course unit

first cycle, Bachelor

Learning outcomes of course unit

Students:
• understand the connection between balance sheet, profit and liquidity.
• are familiar with basic terms and fundamentals of financial planning.
• are able to calculate cash flows and interpret cash flow statements.
• identify fundamental problems of investment decisions.
• are able to apply static and dynamic procedures of capital budgeting.
• understand the time value of money and the fundamentals of compound interest calculation and discounting.
• have an the overview of forms of financing and their advantages as well as disadvantages.
• are able to assess the consequences of financing decisions on business-related goals.
• are able to assess essential forms of financing.

prerequisites and co-requisites

not applicable

course contents

Part A: Fundamentals of financial and liquidity monitoring:
1 Fundamentals and connections between balance sheet, profit and liquidity
2 Fundamental of financial planning
3 Cash flow and cash flow statements
Part B: Investment assessment and investment decision:
1 Overview of basic problems of investment decisions and investment appraisal methods
2 Cost-oriented / profit-oriented (statistical) investment appraisal methods
3 Cash flow-oriented (dynamic) investment appraisal methods
4 Qualitative investment assessment – benefit analysis
Part C: Financing
1 Overview of fundamentals and forms of financing
2 Tools of external financing
3 Tools of internal financing
4 Special characteristics of start-up financing

recommended or required reading

Losbichler, H. (2012): Grundlagen der finanziellen Unternehmensführung, Band 3: Cashflow, Investition und Finanzierung. 2. Aufl., Wien: Linde.
Perridon/Steiner/Rathgeber 2012: Finanzwirtschaft der Unternehmung. 16. Aufl., München: Vahlen.
Wöhe, G.; Bilstein, J.; Ernst, D.; Häcker, J. (2009): Grundzüge der Unternehmensfinanzierung. 10. Aufl., München: Vahlen.
Benesch/Schuch 2013: Basiswissen zu Investition und Finanzierung, 3. Aufl., Wien: Linde
Exler, M. (2010): Controllingorientiertes Finanz- und Rechnungswesen (mit einer durchgehenden Fallstudie). Herne: NWB.
Bösch, M. (2009): Finanzwirtschaft: Investition, Finanzierung, Finanzmärkte und Steuerung. München: Vahlen.
Hommel, U.; Knecht, T. (2002): Wertorientiertes Start-Up-Management. Grundlagen, Konzepte, Strategien. München: Vahlen.
Arnold, J. (2009): Existenzgründung - Finanzierung und Sicherheiten. 1. Aufl., Uvis.

assessment methods and criteria

Written examination and / or presentation

language of instruction

German

number of ECTS credits allocated

2

planned learning activities and teaching methods

Lecture, group work, presentation and task discussion

semester/trimester when the course unit is delivered

2

name of lecturer(s)

Mag. (FH) Ing. Thomas Bluth, MSc

year of study

1.year of studies

recommended optional program components

not applicable

course unit code

FIN.2

type of course unit

compulsory

mode of delivery

In-class course

work placement(s)

not applicable