Business Management FT
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Investment & Financing

level of course unit

Bachelor

Learning outcomes of course unit

The students
• Understand the relationship between balance sheet, profit and liquidity.
• Know the basic concepts and fundamentals of financial planning.
• Can calculate cash flows and interpret cash flow statements.
• Recognize the basic problems in investment decisions.
• Can apply static and dynamic investment calculation methods.
• Understand the time value of money and the fundamentals of compound interest calculation and discounting.
• Know the financing forms at a glance and their advantages and disadvantages.
• Are able to assess the effects of financing decisions on business objectives.
• Are able to assess essential forms of financing.

prerequisites and co-requisites

• Business Mathematics
• Statistical Methods & Data Analysis
• Introduction to Accounting and Finance

course contents

Part A: Financing
• Fundamentals and forms of financing at a glance
• External financing instruments
• Instruments of internal financing
• Special features of start-up financing
• Forms of financing under consideration of the company life cycle

Part B: Fundamentals of financial and liquidity management
• Investment & financing from the point of view of the annual financial statements and liquidity
• Fundamentals of financial planning
• Cash flow and cash flow statement

Part C: investment
• Basic problems with investment decisions
• Overview of investment calculation procedures
• Cost/profit-oriented (static) investment calculations
• Cash flow-oriented (dynamic) investment calculations
• Qualitative investment evaluation - benefit analysis

recommended or required reading

Becker, H. P., & Peppmeier, A. (2018). Investition und Finanzierung: Grundlagen der betrieblichen Finanzwirtschaft. Wiesbaden: Springer Verlag.
Gibbson, G., Hisrich, R. D., & DaSilva, C. M. (2015). Entrepreneurial finance: A global perspective. Thousand Oaks, CA: SAGE Publications.
Hirth, H. (2017). Grundzüge der Finanzierung und Investition. München: Walter de Gruyter.
Hölscher, R., & Helms, N. (2018). Investition und Finanzierung. Berlin: Walter de Gruyter.
Pape, U. (2018). Grundlagen der Finanzierung und Investition: Mit Fallbeispielen und Übungen. München: Walter de Gruyter.
Perridon, L., Steiner, M., & Rathgeber, A. W. (2016). Finanzwirtschaft der Unternehmung. München: Vahlen Verlag.
Situm, M. (2016). Finanzierungsstruktur optimieren: Praxisleitfaden für Unternehmer und Berater. Herne: NWB Verlag.

assessment methods and criteria

• Final exam and
• Quiz

language of instruction

German

number of ECTS credits allocated

2

course-hours-per-week (chw)

1.5

planned learning activities and teaching methods

50 % of the event is covered by eLearning. A combination between online phases (inductive method for the independent acquisition of knowledge and the practice of tasks) and presence phases (deductive method, in which assistance is given in the learning process and knowledge is imparted via frontal lectures) is used.

semester/trimester when the course unit is delivered

2

name of lecturer(s)

Mag. (FH) Thomas Bluth

course unit code

FIN 3

type of course unit

integrated lecture

mode of delivery

Compulsory

work placement(s)

not applicable