Business Management FT
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Start-Up Management & Business Plan Development

level of course unit

first cycle, Bachelor

Learning outcomes of course unit

Students are familiar with the fundamentals of the specific business-related problems and solution approaches to be considered when starting up, taking over and receiving control of a company; they are able to develop and assess business plans.
• are familiar with the fundamental terms of entrepreneurship research and are able to differentiate and explain concepts, such as entrepreneurship, entrepreneurialism, management, etc.
• are familiar with the findings about the economic meaning of entrepreneurship in Austria and Germany.
• know alternative ways to found businesses, such as start-ups, take-overs, spin-offs, MBI / MBO, franchising.
• are familiar with the typical key areas and problems of the different phases during the business start-up process.
• are able to identify necessary entrepreneurship skills as well as potential business ideas and assess the feasibility of potential business ideas.
• are familiar with basic terms of start-up management in general and specific terms of start-up planning.
• are familiar with the individual steps when developing a business concept and planning a business start-up.
• are able to develop solution strategies for typical bottleneck areas of business start-ups, such as for decisions to be taken in the areas location, legal form, marketing and financing.
• are able to develop a business plan for their own business projects.
• are able to implement their knowledge successfully when carrying out practical projects.

prerequisites and co-requisites

not applicable

course contents

Part A: Fundamentals of business planning
Importance and dissemination of business plans; key areas of content: content and financing concept;
Developing a business plan; best-practice structures for business plans: tailor-made plans; tips, tools and templates.
Part B: Content concept
Develop the content components of the business plan: executive summary, product and service, USP; business & founder, constitutive decisions (location, legal form, business mergers, etc.), analysis of sector, market and competition; marketing: market entry and marketing mix; management & organization, implementation planning; opportunities and risks, development scenarios.
Part C: Finance concept
Planning and calculation of the financial framework: plan payments: liquidity planning; calculate profit: profit and loss planning; capital requirement calculations: investment plan; finance capital requirements: projected balance sheet; keeping an overview: key figures (break-even point, cash flows, profitability).
Part D: Specific topics
Fundamental decision making when planning a start-up, special features of start-up financing, start-up competitions and start-up networks.

recommended or required reading

Kailer/Weiß (2012): Gründungsmanagement Kompakt. Von der Idee zum Businessplan, 4. Aufl., Wien/Linde.
De (2005): Entrepreneurship. Gründung und Wachstum von kleinen und mittleren Unternehmen, München: Pearson.
Volkmann, C.; Tokarski, K. (2006): Entrepreneurship: Gründung und Wachstum von jungen Unternehmen. Stuttgart: UTB für Wissenschaft.
Grichnik, D.; Brettel, M.; Koropp, C.; Mauer, R. (2010): Entrepreneurship: Unternehmerisches Denken, Entscheiden und Handeln in innovativen und technologieorientierten Unternehmungen. Stuttgart: Schäffer-Poeschel.
Fueglistaller, U.; Müller, C.; Müller, S.; Volery, T. (2012): Entrepreneurship: Modelle - Umsetzung - Perspektiven. Mit Fallbeispielen aus Deutschland, Österreich und der Schweiz. 3. Aufl., Wiesbaden: Gabler.
Volkmann, C.; Tokarski, K. (2006): Entrepreneurship: Gründung und Wachstum von jungen Unternehmen. Stuttgart: UTB für Wissenschaft.
Hommel, U.; Knecht, T. (2002): Wertorientiertes Start-Up-Management. Grundlagen, Konzepte, Strategien. München: Vahlen.
Pott, O.; Pott, A. (2012): Entrepreneurship: Unternehmensgründung, unternehmerisches Handeln und rechtliche Aspekte. Berlin u.a.: Springer.
Osterwalder, A.; Pigneur, Y. (2010): Business Model Generation: Ein Handbuch für Visionäre, Spielveränderer und Herausforderer. Frankfurt / Main, New York: Campus.
Faltin, G. (2008): Kopf schlägt Kapital. Die ganz andere Art ein Unternehmen zu gründen. Von der Lust ein Entrepreneur zu sein. München: Hanser.
Lutz, A.; Bussler, C. (2008): Die Businessplan-Mappe: 40 Beispiele aus der Praxis. 2. Aufl., Wien: Linde.
Stutely, R. (2007): Der professionelle Businessplan: Ein Praxisleitfaden für Manager und Unternehmensgründer. 2. Aufl., München: Pearson.
Heger, M.; Schermann, M.; Volcic, K. (2012): Businessplan professionell. Von der Vision zur Operationalisierung. Wien: Linde.
Wirtschaftskammern Österreichs (2012): Leitfaden für Gründerinnen und Gründer. 17. Aufl., Wien. (PDF 124 S./ Online:
Bundesministerium für Wirtschaft und Technologie (2012): Starthilfe: Der erfolgreiche Weg in die Selbständigkeit. Berlin. (PDF 120 S. / Online:
Sowie die jeweiligen Internetportale von WKO, IHK und den Ministerien

assessment methods and criteria

project and / or work study

language of instruction


number of ECTS credits allocated


planned learning activities and teaching methods

Lecture, group work, presentation and task discussion

semester/trimester when the course unit is delivered


name of lecturer(s)

Dipl.-Wirtsch.-Ing. (FH) Lukas Biberacher, MBA,Dipl.-Kffr. Karin Steiner

year of study

1.year of studies

recommended optional program components

not applicable

course unit code


type of course unit


mode of delivery

In-class course

work placement(s)

not applicable