Business Management FT
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Integrated Financial Planning & Business Plan Creation

level of course unit


Learning outcomes of course unit

The students:
• Can create integrated planning using software for a company.
• Can create a financial and liquidity plan for a company using software.
• Can calculate selected key figures for a company using software.
• Can prepare investment plans using software and commercially accepted methods (e.g. net present value method, internal rate of return method).

prerequisites and co-requisites

• Introduction to Accounting
• Introduction to BWL
• Annual Statement & Analysis
• Cost Accounting & Calculation

course contents

Part A: Fundamentals of spreadsheets
• Workbooks and spreadsheets
• Cells and cell areas
• Variables and data types
• Basic commands (sums, statistical functions, if-then-function, S- and W-reference etc.)
• Basic applications (creation of tables and diagrams, import and export of data, pivot tables, etc.)

Part B: Preparation of an integrated financial plan
• Preparation of sales planning, cost planning and personnel planning
• Preparation of an investment plan
• Determination of financing requirements
• Preparation of a profit and loss account and a balance sheet
• Preparation of a cash flow statement
• Consolidation into an integrated financial planning system
• Creation of a Management Information System (MIS)
• Performance of sensitivity analyses

recommended or required reading

Fairhurst, D. S. (2012). Using Excel for business analysis: A guide to financial modelling fundamentals. New York, NY: Wiley.
Morris, J. R., & Daley, J. P. (2017). Introduction to financial models for management and planning. Boca Raton, FL: CRC Press.
Nagl, A. (2018). Der Businessplan: Geschäftsmodelle professionell erstellt – Mit Checklisten und Fallbeispielen. Wiesbaden: Springer Verlag.
Schneider, W., & Schneider, D. (2019). Einführung in die Systeme des Rechnungswesens: Finanzplanung, Doppelte Buchhaltung, Kostenrechnung – Aufbau und Fehlerquellen. Wien: Facultas Verlag.
Stahl, H.-W. (2018). Finanz- und Liquiditätsplanung. Freiburg: Haufe-Lexware.

assessment methods and criteria

Seminar Paper

language of instruction


number of ECTS credits allocated


course-hours-per-week (chw)


planned learning activities and teaching methods

• The course is conducted with presence phases (deductive method, in which assistance is given in the learning process and knowledge is imparted via frontal lectures).
• Students practice case studies using spreadsheet software.
• Development of comprehensive integrated financial planning for the financial part of a business plan in a spreadsheet program.

semester/trimester when the course unit is delivered


name of lecturer(s)

Director of Studies

year of study


course unit code


type of course unit

integrated lecture

mode of delivery


work placement(s)

not applicable