ERP Systems & Business Process Management PT
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Financial Reporting & Business Evaluation

level of course unit

second cycle, Master

Learning outcomes of course unit

know techniques of the strategic and operative management accounting
know fundamentals of financing
know techniques of analysis of key performance indicators
know methods of company ratings

prerequisites and co-requisites

not applicable

course contents

The course will present in-depth
knowledge of finance and capital market theory
relationships necessary for strategic decision-making.
Strategic asset and capital structure planning on the
basis of financial figures: cash flow, internal financing capacity,
repayment capacity, self-financing margin, return on equity,
return on Investment (ROI), leverage
effect;
investment decisions in times of uncertainty, capital asset
pricing model (CAPM), arbitrage pricing theory (APT);
company valuation: WACC and discounted cash flow
methods, shareholder value approach according to Rappaport, economic
value added method (EVA), cash flow return on investment
method (CFROI), cash value added method;
portfolio management;
financial innovation as capital cost security instruments;
models for optimal degree of indebtedness.

recommended or required reading

Coenenberg, Adolf G., Schulze Wolfgang, Haller Axel: Jahresabschluss und Jahresabschlussanalyse, 22. Auflage, Schäffer-Poeschel Verlag, 2012
Schierenbeck Henner, Wöhle Claudia B,: Grundzüge der Betriebswirtschaftslehre, 17. Auflage, Oldenbourg Wissenschaftsverlag, 2012
Auer Kurt V.: Kennzahlen für die Praxis, SWK-Sonderheft, Linde Verlag Wien, 2004
Kranebitter Gottwald: Unternehmensbewertung für Praktiker, 2. überarbeitete und erweiterte Auflage, Linde Verlag, 2007

assessment methods and criteria

Standardized exam (Multiple choice and short answers)

language of instruction

English

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. Holzer Peter

year of study

1

recommended optional program components

not applicable

course unit code

V.BTP.4

type of course unit

ILV

mode of delivery

In-class course

work placement(s)

not applicable