Full-Time

Full-time

Business Management

Course titleSWSECTSTYPE

Accounting and Financial Reporting 1

Semester	1
Academic year	1
Course code	BWIB1BUBIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course first provides a basic understanding of accounting and financial reporting (legal requirements of accounting & financial reporting and how they are structured) and the relationship between accounting and financial reporting; it then explains the standard business transactions and how to record them. In detail, the course deals with the following: - Definition, structure, and tasks of corporate accounting - Purpose of keeping business records - Bookkeeping requirements and systems - Accounting treatment of key business transactions - Rollover to annual financial statements and related work.

Superior module:

Finance & Accounting 1

Module description:

After completing this module students possess detailed knowledge on the principles of corporate accounting (financial accounting and corporate bookkeeping as well as cost and results accounting) providing a basic understanding of diverse aspects of accounting. Students learn how to map corporate asset and financial transactions, understand the provisions and the systematization of bookkeeping and financial reporting and can post basic ongoing business activities. They understand the most prevalent cost and results accounting systems as applied in organizational practice, know how to use cost and results accounting in order to support decision making, as well as to choose the best indicated approach on a case by case basis. Students are familiarized with the basics of taxation theory, nature and impacts of taxes as well as the most relevant tax laws.

Business English 1

Semester	1
Academic year	1
Course code	BWIB1ENGIL
Type	IL
Kind	Compulsory
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Part 1: The basics of English grammar will be refreshed and reinforced: Grammar points to be covered will include tenses (Present Simple, Present Continuous, Past Simple, Past Continuous, Present Perfect, Present Perfect Continuous, Past Perfect, Future forms) Modal Verbs, Passive, Comparatives/Superlatives, Conditionals and Adverbs/Adjectives. Part 2: Business vocabulary will be built, writing skills enhanced and there will be a focus on speaking skills obtained through role-plays and other classroom activities.

Superior module:

Business English

Module description:

Students are assumed to have a Matura level of English. However, this may vary greatly de-pending on their schooling or the amount of time that has elapsed since the student graduated from school. Therefore the first part of the first semester is designed to help them close eventual grammar gaps. In addition, English vocabulary in most relevant fields of business will be dealt with. At the end of the second semester there will be a comprehensive examination which will assess whether the students have reached the desired minimum level (B2 level as defined by the CEFR) before progressing on to the third semester. After the third semester students will be able to participate in professional meetings and basic negotiations. They will be able to write professional letters, emails and reports in English. They will be able to understand listening texts on business topics and discuss them.

Business Mathematics

Semester	1
Academic year	1
Course code	BWIB1MATIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	2
Examination character	immanent

Lecture content:

The course provides the fundamentals of mathematical economics and an analytical understanding of problems. After an introduction to the fundamentals of mathematics the course focuses on their application in the field of economics: - Key mathematical concepts, with a special emphasis on mathematical economics - Functions (types of functions, functions with one variable, graph of a function) - Equations and equation systems - Differential calculus (first and second derivative, curve sketching) - Integral calculus - Examples of uses in economics: cost function, marginal cost, profit maximization, optimal lot size, macroeconomic model.

Superior module:

Tools 1

Module description:

After completing this module, students possess basic understanding of business mathematics and statistics.

Commercial Law

Semester	1
Academic year	1
Course code	BWIB1WIRIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	2
Examination character	immanent

Lecture content:

Private commercial law: Legal definition of ¿Unternehmer¿ as a business enterprise, legal entity types, commercial register, creating and using company names, decision-making, representation and liability, business transactions, claims of defects, out-of-court sale of pledge, unfair competition, misrepresentation, comparative advertising, abuse of a dominant market position, ban on cartels - Public commercial law: classification of trades ("Gewerbe"), scope of trade concessions, conducting business activities as a trade.

Superior module:

Principles of Law

Module description:

After completing this module, students are familiar with the principles of the Austrian legal system and its integration in the European legal framework. They understand domestic, as well as European, sources of law and know where to find them. They acquire first insights into how to deal with official notifications and regulations as key forms of sovereign action, as well as with contracts to independently design individual living models. They understand institutional and substantive European law. Moreover they are familiar with the key concepts of legal action. Students do not only possess basic knowledge of Austrian private and public business law but also with the Austrian UGB as of 1 January 2007 and Austrian GmbHG and AktG. Students can recognise decision-making, representation and liability issues within or of organizations. In the field of public business law, they understand trade regulations. They are sensitized to practical issues related to competition and cartel law and understand the principles of procurement and subsidy laws.

Communication & Rhetorics

Semester	1
Academic year	1
Course code	BWIB1KORIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Human perception - Principles, models and techniques of rhetoric (voice, body language, gestures, facial expression), questioning techniques for effective interviews and negotiations - Principles, models and techniques of teamwork - Encouraging achievement, roles in teams - Conflict management in teams - Principles, models and techniques of conducting negotiations - Persuasion strategies.

Superior module:

Social Skills

Module description:

Within this module, students determine their individual communication and presentation styles. They learn to communicate authentically, as well as meeting the requirements of situation or system, and to make convincing and effective presentations featuring their individual presentation styles. Further, students learn to effectively chair working groups. They understand team processes to optimally implement team work. They are able to convince making clear and understandable statements, phrase conclusive arguments and apply negotiation techniques.

Cost and Performance Accounting

Semester	1
Academic year	1
Course code	BWIB1KOLIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	3
ECTS Credits	4
Examination character	immanent

Lecture content:

The course first introduces the fundamentals of managerial accounting and then deals in more detail with its various components and the most widely used managerial accounting systems: - Principles of management accounting (structure and purpose) o Components of management accounting o Cost-type accounting o Cost-center accounting o Cost-unit accounting o Operating income statement - Full costing versus variable costing and their application - Cost-volume-profit analysis (single-level, multi-level) - Break-even analyses - Determination of price limits - Optimal production program - Standard costing

Superior module:

Finance & Accounting 1

Module description:

General Legal Principles & EU Law

Semester	1
Academic year	1
Course code	BWIB1REUVO
Type	VO
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	final

Lecture content:

The Constitution as the fundamental legal structure of a sovereign state, basic principles of the Austrian Federal Constitution, relationship between Austrian national law and European law, fundamental freedoms, hierarchical structure of the legal system, sources of law, access to sources of law (including via legal databases), legislative processes, organization of administrative authorities, rulings and ordinances as the central forms of sovereign administrative action, non-sovereign administrative action, court organization, division into and presentation of fields of law, shaping life circumstances through contracts, drawing up of contracts, mistakes in contract drafting, amendments to contracts, defaults in the performance of a contract, contracts in international settings, select types of contracts (purchase agreement, employment contract, etc.).

Superior module:

Principles of Law

Module description:

Introduction to Business Administration Theory

Semester	1
Academic year	1
Course code	BWIB1BWLIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	4
ECTS Credits	5
Examination character	immanent

Lecture content:

The course first discusses the epistemological and economic principles of business administration. It then explores the constitutive decisions of a company and describes the corporate structure as an institutional framework, followed by a brief overview of departments and positions related to business administration and the fundamentals of corporate management. Further, the fundamental calculi of economic thought patterns ¿ the new institutional economics ¿ are also discussed. The course covers the following: 1. Fundamental concept of business administration Business administration as a science Doing business & entrepreneurship Companies and economic order 2. Constitutive decisions Decision-making theory Corporate objectives Location-related decisions Decisions on legal form Collaboration between companies 3. Overview of functional areas in business administration 4. Corporate management Corporate constitution Corporate organization Industrial relations / co-determination Corporate ethics 5. Theory-based calculi of business administration decisions Property rights Agency theory Transaction cost theory.

Superior module:

Business Economics

Module description:

After completing this module, students understand the theoretical and institutional principles and tools of business economics. They recognize the links to teaching contents of other modules of functional business economics, as well as of strategic and corporate management. Students possess subject related and institutional knowledge as well as methodical competences in business economics. They can apply these to exemplary cases and understand to jointly approach the solution of an issue in a team.

Microeconomics

Semester	1
Academic year	1
Course code	BWIB1MIKIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The Microeconomics course gives students a basic understanding of the workings and problems of markets based on the essential questions of production: "what", "how", and "for whom". In addition to this comprehensive analysis, we will also discuss microeconomics as a decision theory, with critical consideration given to the current controversy of rational decision theory vs. behavioral economics, econs vs. humans. The course covers the following: 1. Key terms and concepts o production possibilities and division of labor o barter and transactions 2. mechanisms of the market economy o the coordinating role of the market o pricing mechanism o supply-demand curve o competition 3. production and goods supply of companies o production decisions o factor cost and demand o production function o economies of scale and returns to scale 4. household demand o determinants of private household demand o consumer goods bundling o elasticities 5. pricing in imperfect markets o pricing mechanism functions o types of markets and pricing 6. efficiency and fairness 7. behavioral economics.

Superior module:

Macroeconomics 1

Module description:

After completing this module, students are skilled at implementing theory-based economic analyses and possess in-depth knowledge on current economic events. Students are familiar with principles of macroeconomics, how markets work and the causal nexus behind market phenomena. They have a basic understanding of the dynamics of macroeconomic processes and can use findings of economic theory to analyze challenges related to macroeconomics and political economy. In particular, students recognize the relevance of the macroeconomic environment for organizational decision-making processes and can analyze changes in sales, procurement, capital and labor markets for their impact on the economic success of a business.

Statistics 1

Semester	1
Academic year	1
Course code	BWIB1STAIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	1.5
ECTS Credits	2
Examination character	immanent

Lecture content:

The course introduces the fundamentals of statistics and key areas where statistics are used with respect to objective, frequentist, and subjective probabilities. The course deals with the following: - Descriptive data analysis (spread, boxplots) - normal distribution - sample size - confidence intervals - levels of measurement - SPSS: structure and levels of the program (sps, spo, sav), data entry, data labeling, univariate/descriptive data analysis - linear simple regression - chi-square - decisions under uncertainty - probability calculus.

Superior module:

Tools 1

Module description:

After completing this module, students possess basic understanding of business mathematics and statistics.

Taxation 1

Semester	1
Academic year	1
Course code	BWIB1STEIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Taxation principles, nature and effect of taxes, presentation of tax legislation (sales tax, income tax, corporate income tax), impact of taxation on the business enterprise

Superior module:

Finance & Accounting 1

Module description:

Course titleSWSECTSTYPE

Accounting and Financial Reporting 2

Semester	2
Academic year	1
Course code	BWIB2BUBIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

An advanced course to expand and deepen the knowledge gained in "Accounting and Financial Reporting I". Examines the main balance-sheet and income-statement items according to Austrian companies law and tax law as well as the relationship between a company's financial accounts and tax accounts: - Introduction to the preparation of annual financial statements - Legal requirements and basic accounting elements - Financial accounts versus tax accounts - Accounting treatment of non-current assets and current assets - Accounting treatment of equity and debt - Accruals and deferrals - Income statement - Notes to financial statements and management report - Accounting policies

Superior module:

Finance & Accounting 2

Module description:

After completing this module students have intensified the knowledge acquired in the module ¿Finance & Accounting 1¿. Building on ¿Accounting & Financial Reporting 1¿ students acquire basic skills in drawing up annual financial statements. In addition to generally accepted standards of accounting and financial reporting, students are familiarized with corporate and fiscal financial reporting regulations. Students make informed decisions when recognizing and measuring matters of current and fixed assets, as well as equity and debt capital, and can draw up profit and loss statements in compliance with balance sheet policies. Students know about the fair value of money, are familiar with influential variables of capital budgeting decisions and know how to select and apply static and dynamic calculation methods, as well as how to make risks and uncertainties in investment appraisal apparent using appropriate methods. Students learn about the different types, tasks und functions of finance markets and their institutions.

Business English 2

Semester	2
Academic year	1
Course code	BWIB2ENGIL
Type	IL
Kind	Compulsory
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Vocabulary will be built in different business fields, writing skills increased by way of business text production, and there will be a focus on speaking skills obtained through role-plays and other classroom activities. In order to further enhance students¿ speaking and writing skills, presentations and student projects on business topics will be assigned.

Superior module:

Business English

Module description:

Capital Budgeting

Semester	2
Academic year	1
Course code	BWIB2INVIL
Type	IL
Kind	Compulsory
Language of instruction	English
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course introduces two key elements of financial mathematics - compound interest calculation and computation of annuities - before dealing more closely with capital budgeting methods: - compound interest calculation: key concepts, present value and final value of capital, interest rate computation, equivalent interest rates, interest period - Computation of annuities: key concepts, full-year annuities, intra-year annuities, interest rate of annuities, term of annuities, use of software for compound-interest and annuity calculations - Capital budgeting: definition of "capital expenditure", process and methods of capital budgeting o Static capital budgeting methods o Dynamic capital budgeting methods o Assessment of risk and uncertainty: definition of risk, risk measures, decision-making under uncertainty.

Superior module:

Finance & Accounting 2

Module description:

Financial Markets

Semester	2
Academic year	1
Course code	BWIB2FINIL
Type	IL
Kind	Compulsory
Language of instruction	English
SWS	1
ECTS Credits	2
Examination character	immanent

Lecture content:

The course examines the different types of financial markets and how they work. It explains their basic parameters, influencing factors, and respective participants: Principles of financial markets and how they work - Financial intermediation - Types and characteristics of financial markets - Financial intermediaries

Superior module:

Finance & Accounting 2

Module description:

Macroeconomics

Semester	2
Academic year	1
Course code	BWIB2MAKIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

In the Macroeconomics course, students acquire a basic understanding of the dynamics of overall economic processes. They gain an overview of relevant dimensions of economic activities. In addition to gaining a deeper insight into macroeconomic interdependencies, students learn to develop a holistic view of the macroeconomic environment in which business decisions are made. The course covers the following: 1. Macroeconomic national accounts Measurement and elements of the GDP Limits of the National Accounts (NAS) 2. Growth and structural change Determining factors of economic growth Production function Investments, technological progress, human capital structural change 3. Business cycle, inflation and labor market Empiricism and explanations of economic fluctuations Inflation Labor market 4. Open economies International trade complexity International division of labor International competition and market integration

Superior module:

Macroeconomics 1

Module description:

Presentation & Moderation

Semester	2
Academic year	1
Course code	BWIB2PMOIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Define and analyze presentation goals and target groups - Target group orientation of presentations - Determine composition (structure, organization, common thread, dramatics) of presentations - Apply rhetorical means - Use of presentation media - Prepare and make a presentation -Fundamentals and techniques for successfully moderating working groups - Typical phases of a moderator assignment - Employ techniques and tools for moderators - Prepare for and perform a moderator assignment.

Superior module:

Social Skills

Module description:

Principles of Human Resource Management

Semester	2
Academic year	1
Course code	BWIB2GHRIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course deals with key aspects of human resource management. Contents: Goals, tasks and challenges of human resource management, employer branding, recruitment, selection, motivation, and leadership theories.

Superior module:

Business Functions 1

Module description:

After completing this module, students have acquired basic knowledge in Marketing, Logistics and Human Resource Management. They are familiar with the basic structure and functions of Marketing, the relevant terminology, key operative marketing tools (product, price, promotion, place) and different facets of strategic marketing (including market determination, market segmentation, the application of analysis tools). Students understand the relevance of Logistics for future development opportunities. By applying a macroeconomic lens, students learn to link the various components throughout the value chain (procurement, production and distribution).They are familiar with the basic structure and functions of Human Resource Management including relevant terminology, goals and tasks of Human Resource Management. Moreover students have received an overview of key topics and tools (employer branding, recruitment, as well as motivational and leadership theories) of Human Resource Management.

Principles of Logistics

Semester	2
Academic year	1
Course code	BWIB2GLOIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Students will be given a comprehensive overview of the essential tasks, responsibilities, and disciplines of the logistics business. The course covers all core areas of logistics: Duties and goals of logistics, relevance and implications for a business enterprise, warehouse and transportation logistics, supply logistics, production logistics, distribution logistics, waste disposal logistics, IT systems in logistics. Students are acquainted with the theoretical models, procedures, methods, and instruments and will be able to apply them to simple logistical task assignments.

Superior module:

Business Functions 1

Module description:

Principles of Marketing

Semester	2
Academic year	1
Course code	BWIB2GMAIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Key marketing concepts: definition, categories, and tasks of marketing, USP, strategic marketing: Identification of relevant markets, principle of market segmentation, analytical instruments of strategic marketing (e.g. SWOT, portfolio, positioning analyses) Principles of operational marketing: instruments (4 Ps) and their functions.

Superior module:

Business Functions 1

Module description:

Research Methodology

Semester	2
Academic year	1
Course code	BWIB2WIAIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2.5
ECTS Credits	4
Examination character	immanent

Lecture content:

The course in Academic Research and Writing covers the following: Overview of epistemological theories - Setup and structure of written academic work - Finding and developing relevant topics - Elements of an academic paper (hypotheses, definition, theory, structural recommendations) - Sources for gaining knowledge in systematic ways (methods, study of literature, introduction to qualitative and quantitative methods) individual knowledge management and personal knowledge score - Study habits and situation

Superior module:

Tools 2

Module description:

After completing this module, students are able to engage in academic research and writing, are familiar with academic learning and working techniques. They know how to source, analyze, filter information and knowledge, condense, structure and rate academic literature on a given topic. Students possess the competency to draw up seminar papers and bachelor theses according to academic standards and can solve complex tasks applying state-of-the-art academic methods and processes. Students understand the principles of applied statistics: they are familiar with survey methods of primary research (questioning, observation, experiment and panel study), know how to compile questionnaires, how to gather data and apply data analysis methods and how to correctly evaluate generated variables using univariate, bivariate and multivariate data analysis methods.

Statistics 2

Semester	2
Academic year	1
Course code	BWIB2STAIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	final

Lecture content:

The course in Statistics II covers the following: Survey methods in primary research (questionnaire, observation, experiment, and panel survey), creating a questionnaire (types of questions), SPSS: data handling (Split File, Select Cases, Recodes, etc.), charts, special data collection and data analysis methods (market research): Comparisons of means/t-tests - Bivariate correlation analysis - Linear simple regression - Chi-square - Regression analysis - Contingency analysis - Variance analysis - Special data collection and data analysis methods: Interdependence analysis, Factor analysis (cluster analysis), each with brief introduction of their basic principle/methodology and application using SPSS on concrete examples.

Superior module:

Tools 2

Module description:

Course titleSWSECTSTYPE

Applied Human Resource Management

Semester	3
Academic year	2
Course code	BWIB3AHRIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2.5
Examination character	immanent

Lecture content:

The course focuses on certain practical areas of human resource management: - HR deveolopment - conflicts within companies - compensation - HR controlling - work schedules.

Superior module:

Business Functions 2

Module description:

This module further intensifies the functional perspectives of business management (marketing, HR, logistics): After completing this module, students understand the principles of Relationship Marketing, Human Resource Management and Logistics. The thematic block Relationship Management conveys how organisations can build longstanding relations with customers putting special attention to topics such as customer satisfaction. Students possess the required knowledge on procurement logistics in order to make forecasts for existing procurement processes and to allocate products or services independently. Students know how to apply the key tools of HR Management in the fields of employee development, conflicts at organisations, staff and working time management.

Business English 3

Semester	3
Academic year	2
Course code	BWIB3ENGIL
Type	IL
Kind	Compulsory
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Professional meetings: How to argue tactfully, expressing strong and tentative opinions, chairing a meeting, preventing interruptions, expressing support, making proposals and counter-proposals. By the end of the semester students will be able to participate in professional meetings and have a wide array of modes of expression at their command. Further, students will acquire skills in business correspondence, writing emails and letters, both formal and in-formal, as well as reports.

Superior module:

Business English

Module description:

Business Informatics

Semester	3
Academic year	2
Course code	BWIB3WINVO
Type	VO
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	1
Examination character	final

Lecture content:

Students will be given a comprehensive overview of the essential tasks, functions, and elements of business informatics. This encompasses both hardware and software and recent developments and trends. The course covers a wide range of business informatics topics: Fundamentals of business informatics, system architecture and operations, communication systems, data organization, system development, application systems. Students are given a broad overview of the models, approaches, and tools of business informatics and will be able to analyze and classify simple practical problems and assign them to the relevant categories within the field of business informatics.

Superior module:

Information Systems

Module description:

After completing this module students know how to effectively and efficiently apply information technologies and systems according to organizational goals and how to identify and make available information content meeting user demands. They have learned how to use the tools of applied business computing to support or drive corporate core processes.

Business Informatics

Semester	3
Academic year	2
Course code	BWIB3WINUE
Type	UB
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The tutorial class, which is based on the lecture, gives students the opportunity to apply the theoretical fundamentals to simple examples. The class takes place in small groups, mostly at the PC lab, using case studies and relevant hardware and software; through a variety of assignments, students get to know conceptual applications up to and including data management, acquiring the fundamentals of business informatics in close to real-world settings.

Superior module:

Information Systems

Module description:

Classics of Economic Thought

Semester	3
Academic year	2
Course code	BWIB3KLWSE
Type	SE
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Students will study books and articles which have, and have had, significant influence on economic thought and practice; learn about Nobel Prize winners in Economics; identify the core concepts and their historical context; reflect on the effects of these ideas on the disciplines previously learned in the degree program.

Superior module:

Macroeconomics 2

Module description:

After completing this module, students understand and are able to interpret classic business administration literature. They are able to process texts actively, identify key contents of complex texts, consider the context in which texts came into existence for interpretation purposes, indicate their relevance for business-administrative and economic-political issues and critically reflect to which extent explanatory approaches are applicable. Students know and understand the theoretical principles of economic policy, are familiar with the different paradigms of economics (institutional economics, regulatory policy, New Political Economy, Post-Keynesian economics) which determine the positive and normative propositions of economic policy. Moreover students confidently operationalize goals and instruments of economic policy. Students are able to allot empirical data to corresponding theoretical principles which enables them to contribute to national and supranational (European) debates on economic policy. They possess in-depth knowledge on the economic principles of the European integration.

Commerical Politics & European Integration

Semester	3
Academic year	2
Course code	BWIB3WIPVO
Type	VO
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	final

Lecture content:

The course first explains and clarifies the fundamentals of theoretical economic policies, i.e. it answers the following questions: Which is the systematic basis of a theory of economic policy, which purpose does it serve in practice? In addition, the course sets out the prevailing paradigms (institutional economics, welfare economics, new political economy, governance, and post-keynesian economics) of economic policy theory in relation to empirical data. As students gain expert knowledge in economic policy, it is also necessary to discuss use of such expertise in advisory functions to economic policy-makers (in Austria and the European Union). The course then provides an in-depth discussion of goals (and conflicting thereof) and their operationalization, followed by a discussion of micro-process policy instruments (pricing policy, types of market failures and their correction, regulation, deregulation, competitive policy) and macro-process policy instruments (monetary policy, fiscal policy, labor market policy). As this already entails occasional interpretation of European economic policies, the course finally discusses in more depth the economic rationales of integration and the related goals and tools. In addition to these necessary systematic orientations, there is, of course, an emphasis on current topical issues of (European) economic policies.

Superior module:

Macroeconomics 2

Module description:

Corporate Financing

Semester	3
Academic year	2
Course code	BWIB3UFIIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2.5
ECTS Credits	4
Examination character	immanent

Lecture content:

The course introduces the fundamentals of corporate financial management and sets out the different elements of corporate finance. It then details the various types of corporate financing: - Duties and goals of corporate finance and financial management - Types of financing - Internal financing and cash flow statement - External financing (self-financing, debt financing) - Distinction of equity and debt ¿ Financing theories and optimal financing structures

Superior module:

Finance & Accounting 3

Module description:

After completing this module, students master the basic principles of managerial accounting and can apply managerial accounting to plan, manage and monitor corporate activities. Students are familiar with management accountants¿ tasks and with the most important managerial accounting tools, as well as with goals and tasks of operative and strategic managerial accounting. Hereby the main focus lies on operative management accounting, in particular on operative planning and budgeting. Students possess in-depth knowledge of the principles of corporate finance and the tasks of finance management. They know about the different financing options and their characteristics with their advantages and disadvantages and can identify how apt a certain financing option is considering diverse influencing factors. They possess the skills to optimally design organizational finance.

Managerial Accounting

Semester	3
Academic year	2
Course code	BWIB3CONIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Theoretical principles of management accounting (development, organization): - Management accounting as a leadership instrument for planning, steering and monitoring business activities - Tasks and responsibilities of a management accounting executive/controller - Management accounting instruments - Objectives and responsibilities of operational management accounting - Operational planning and budgeting - Objectives and responsibilities of strategic management accounting.

Superior module:

Finance & Accounting 3

Module description:

Process & Quality Management

Semester	3
Academic year	2
Course code	BWIB3PQUIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	2
Examination character	final

Lecture content:

The course focuses on the following topics: Basic concepts, fundamental theories, and key elements of process management, methods of assuring quality in the production of goods and services, methods and ways to describe processes, types of processes, methods and procedures in analyzing and optimizing processes, problem-solving processes, quality tools, quality management systems, audits and certifications.

Superior module:

Operations Management

Module description:

After completing this module, students are familiar with principles of project and process management as well as quality-oriented process control. They are able to initiate, manage and conclude projects, understand the relevant phases of production development, can identify and document business process and analyze them with regard to optimisation potentials.

Purchasing & Materials Management

Semester	3
Academic year	2
Course code	BWIB3EINIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course provides students with an overview of the key elements of an efficient purchasing organization and gives them the opportunity to optimize both operational and strategic procurement processes in a company. Using various examples, students get to know the key levers to cost optimization both in theory and through numerous real-life examples. A discussion of the fundamentals of procurement monitoring and reporting as well as supplier and quality management round out this course. In particular, the course focuses on: Strategic and operational procurement management, sourcing strategies, materials management tools such as e.g. classification of materials and e-procurement.

Superior module:

Business Functions 2

Module description:

Relationship Marketing

Semester	3
Academic year	2
Course code	BWIB3REMIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	2.5
Examination character	immanent

Lecture content:

Theoretical principles of relationship marketing: Life cycle of needs, information asymmetries (principal agent), theory of social penetration, select theories on consumer behavior - Customer satisfaction and customer retention: causes, consequences, analysis, and control.

Superior module:

Business Functions 2

Module description:

Strategic Management 1

Semester	3
Academic year	2
Course code	BWIB3SUFIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	final

Lecture content:

The course provides an introduction to the logic of strategic management from the perspective of scientific theory and its practical application. It provides an understanding of the methodical research approaches and paradigms of strategic management and, building on that, focuses on critical reflection and use of the tools and techniques of strategic management in heuristic and hermeneutic ways. The contents in detail: 1. Characteristics of successful companies 2. The strategic planning process 3. Market and resource-oriented approach, core skills 4. Analysis of the environment and company Analysis of the global environment and regulatory groups Market analysis Competitive analysis Value chains and business system SWOT analysis Strategic groups Analysis of supplier relationships Company analysis 5. Forecasting and strategic foresight Definition, significance, and goals of strategic foresight Vulnerability and opportunities workshop Scenario technique Discontinuities survey Cross-Impact Analysis 6. Comprehensive company appraisal and portfolio management Core problems in strategic planning The Experience Curve Concept The Profit Impact of Market Strategies (PIMS) Study Determinants of company success Market share / market growth portfolio Market attractiveness / business segment portfolio Further portfolio models Possibilities and limitations of portfolio appraisals 7. Derivation and development of strategies Categories of strategic decisions Central conception according to Porter Planning approaches and basic orientations Management tools in the development of strategies The Strategic Gameboard Business system / main success factors analysis Strategic degrees of freedom Innovation management Resource-oriented approach Knowledge management Benchmarking Business migration Persistence orientation Strategy profile 8. Strategy implementation and Balanced Scorecard.

Superior module:

Strategic Management

Module description:

After completing this module, students are able to rate an organization¿s strategic position, develop strategic alternatives and communicate future strategic repositioning. In detail, students understand the following dimensions of strategic management: 1 - The management¿s system of goals: normative, strategic and operative management 2 - Goal dimensions and methodological research approaches of strategic management: o market-based view o competitor-based view o resource-based view o finance-based view o institutional-based view 3 - Core elements of strategic planning o How to lead? o Where to compete? o How to compete? o How to manage and control? 4 - Tools and techniques strategic management o set of methods: ¿Cost and Efficiency¿ o set of methods: ¿Quality¿ o set of methods: ¿Time and Flexibility¿ o set of methods: ¿Innovation¿

Course titleSWSECTSTYPE

BA Colloquium

Semester	4
Academic year	2
Course code	BWIB4BAKSE
Type	SE
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	2
Examination character	immanent

Lecture content:

To prepare students for their bachelor thesis, a thesis seminar ("Kolloquium") takes place in the 4th semester to clarify contents and organizational aspects of the thesis drafting process. It enables students to start their work at a high-quality level both in terms of contents and as regards project management of the bachelor thesis.

Superior module:

BA Colloquium

Module description:

Students learn how to find and approach topics for their bachelor thesis.

Product Management

Semester	4
Academic year	2
Course code	BWIB4PROIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	1.5
Examination character	final

Lecture content:

This course deals with the processes involved in developing new products. To this end, the course first describes and discusses the challenges and tasks of a comprehensive product management within the development process. Subsequently, students get to know different approaches to systematic product development. The development process will be described in its typical stages, and the class will discuss key activities and decisions of each stage. The course is rounded out with a brief outlook regarding product management and CRM.

Superior module:

Operations Management

Module description:

Project Management

Semester	4
Academic year	2
Course code	BWIB4PJMIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	1.5
ECTS Credits	1.5
Examination character	final

Lecture content:

The course focuses on the following topics: Fundamentals of project management, project assignment, planning and implementing projects within companies, planning methods at the various stages of a project, monitoring of timelines, cost, and progress, change management, crisis and conflict management as they relate to projects, evaluation processes, social skills, critical success factors, project documentation, project portfolio management, project finalization.

Superior module:

Operations Management

Module description:

Standard Business Management Software

Semester	4
Academic year	2
Course code	BWIB4BSSIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Students gain knowledge about the fundamental theories and applications of a standard business management software. Among others, they will: - Profile the requirements for a standard business management software and prepare catalogs of functional features - Draw up the technical specifications - Carry out Enterprise Resource Planning (ERP) selection processes - Perform cost effectiveness comparisons and evaluation processes - Customize the SAP R/3 module SD, MM, carry out documentation and version control. Students will also apply and customize select modules such as sales and procurement using case studies in an ERP (Enterprise Resource Planning) system.

Superior module:

Information Systems

Module description:

Strategic Management 2

Semester	4
Academic year	2
Course code	BWIB4SUFIL
Type	IL
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	2
Examination character	immanent

Lecture content:

The course in Strategic Business Administration II confronts students with complex and unstructured business problems ¿ either Harvard Business School (HBS) case studies or projects which arise from cooperation with partners in practice ¿ which they must systematically analyze using business management methods, develop independent problem-solving suggestions and evaluate as well as present professionally. The course aims to bring together specialized content from all areas of the core study program to solve specific problems and develop a case study in a holistic way (integration competence) Produce a proposed solution for a case study as a team and b) present the essential contents of this solution to a critical audience in a way that is geared to the target group (social competence) Acquire language skills in Business English by working on case-study texts in English Enhance individual skills in time management and rhetoric.

Superior module:

Strategic Management

Module description:

Specialization Finance & Accounting / 4th Semester

Balance Sheet Analysis and Corporate Assessment

Semester	4
Academic year	2
Course code	BWIB4BIUIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The focus of this course is on company analysis and valuation. Students are acquainted with the fundamentals of balance-sheet analyses and the most widely used company valuation methods. Fundamentals of company analysis and valuation ¿ Reasons for and objectives of company analyses ¿ Analyses of financial statements from different perspectives (financial position, cash flows, and financial performance) and key performance indicators ¿ Company valuation methods from buyer's and seller's perspective

Superior module:

Specialization Finance & Accounting / 4th Semester

Module description:

After completing this module, students have acquired in-depth knowledge of managerial accounting. They are familiar with cost management systems and can tailor specific cost accounting and cost management systems according to specific requirements. They know which factors help decide for a specific basic cost accounting system and whether this system needs to be complemented with additional tools of cost management. Students are familiar with the tasks and implementation options of corporate treasury. They understand the financial risks organizations are exposed to and how treasury can help manage these. Students have acquired insights into how tools of capital allocation (cash management, working capital management, liquidity management) work and how to apply them. They are familiar with the methods of corporate assessment and balance sheet analysis and can apply them. They can analyze and rate annual financial statements using performance indicators from an asset, finance and earning perspective and can determine an organization¿s goodwill according to several methods while being aware of the advantages, as well as the disadvantages, of the different methods.

Corporate Treasury

Semester	4
Academic year	2
Course code	BWIB4COTIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2.5
ECTS Credits	3
Examination character	immanent

Lecture content:

The course introduces the fundamentals of corporate treasury and the tasks and management options of corporate treasury. Its focus is on the financial risks to which a company is exposed and the role of treasury in managing such financial risks. An in-depth focus is on liquidity management, cash management and working capital management. - Fundamentals of Corporate Treasury: Tasks and organization - Overview of a company's financial risks - Financial planning as a prerequisite of risk management - Liquidity management - Cash management and instruments of cash management (cash pooling, netting) - Working capital management

Superior module:

Specialization Finance & Accounting / 4th Semester

Module description:

Cost Management

Semester	4
Academic year	2
Course code	BWIB4KMAIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2.5
ECTS Credits	3
Examination character	immanent

Lecture content:

This course provides a comprehensive overview of the structure of a cost accounting and a cost management system. It will deal with the following questions: - What is the reason for using a cost accounting system and who are the recipients of information? - Which database should be used? - Which input measurement basis should be used? (standard costing, activity-based costing) - Which instruments of cost management should supplement the cost accounts? (Target Costing, Product Life Cycle Accounting, etc.)

Superior module:

Specialization Finance & Accounting / 4th Semester

Module description:

Specialization Human Resource Management / 4th Semester

Human Resource Processes

Semester	4
Academic year	2
Course code	BWIB4HRPIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	2.5
Examination character	immanent

Lecture content:

This course deals with special processes in human resource management, from resourcing to performance management to separation from employment. Contents: Employer Branding, job profile, use of different selection procedures such as e.g. job interview, assessment center; performance management, performance review meeting, separation management, outplacement.

Superior module:

Specialization Human Resource Management / 4th Semester

Module description:

After completing this module, students can use strategic and operative tools and design elements of Human Resource Management appropriately. They have learned to apply topics specific to Human Resource Management in practical organisational environments to meet the requirements of the situation in order to participate in the economic development of the enterprise. For this, they take relevant external influencing factors (labour law frameworks, etc) into consideration. Students are able to meet staff management related challenges in international contexts.

Labor and Social Law

Semester	4
Academic year	2
Course code	BWIB4ARSIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Course contents: Fundamentals of labor law, individual labor law, collective labor law, collaboration between human resource management and employee participation committees, role of stakeholder/interest groups, fundamentals of social law, in-depth discussion of specific aspects of labor and social law, practical examples.

Superior module:

Specialization Human Resource Management / 4th Semester

Module description:

Strategic & International Human Resource Management

Semester	4
Academic year	2
Course code	BWIB4SIHIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2.5
Examination character	immanent

Lecture content:

The course acquaints students with material aspects of strategic and international human resource management. Contents: Strategic Human Resource Management: HR strategies, HR policies, HR practices, HR business partners, HR structures, HR organization, perspectives, approaches, and tools. International Human Resource Management: Different cultures, approaches and tools, global recruitment, selection of international managers, global talent training, global performance management, repatriation.

Superior module:

Specialization Human Resource Management / 4th Semester

Module description:

Work Schedules & Generation Management

Semester	4
Academic year	2
Course code	BWIB4AZGIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	1
ECTS Credits	1
Examination character	immanent

Lecture content:

This course deals with current topics in working time and generations management. Contents: Responding to work fluctuations, flexible working hours models, age-adequate working arrangements, aging workforce, generations management, health management.

Superior module:

Specialization Human Resource Management / 4th Semester

Module description:

Specialization Logistics & Operations Management / 4th Semester

Logistics Case Studies

Semester	4
Academic year	2
Course code	BWIB4LCSIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

In this course, students work to identify the relationship between the theoretical models and procedures and experience their application in practice. To this end, students prepare case studies, perform simulations and exercises that allow them to develop and implement different logistics strategies; the course also gives them the opportunity to deal with, and solve, logistically complex assignments based on real-world situations.

Superior module:

Specialization Logistics & Operations Management / 4th Semester

Module description:

After completing this module, students possess in-depth knowledge on essential internal logistics processes. They are familiar with the various tools and instruments to optimize procurement, production and service logistics processes. In addition to theory input in form of seminars and lectures, students learn about the optimisation potentials of logistics by working with case studies, playing business simulations and undertaking field trips, which help them understand approaches to optimize organisations.

Procurement Logistics

Semester	4
Academic year	2
Course code	BWIB4BLOIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Superior module:

Specialization Logistics & Operations Management / 4th Semester

Module description:

Production and Service Logistics

Semester	4
Academic year	2
Course code	BWIB4PSEIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	3
ECTS Credits	4
Examination character	immanent

Lecture content:

The course familiarizes students with the core tasks and concepts in production and service logistics. Further topics include: Layout planning and ensuring optimum configurations, scheduling continuous flow production, simulation-based planning in detail of production structures, potential uses of material flow simulations in production processes, fundamentals of lean management, value stream mapping and design, service logistics as a competitive factor.

Superior module:

Specialization Logistics & Operations Management / 4th Semester

Module description:

Specialization Marketing and Relationship Management / 4th Semester

Branding

Semester	4
Academic year	2
Course code	BWIB4BRAIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Introduction to brand management: identity-oriented brand management, managing the company brand, principles of brand evaluation, brand architecture, brand transfer and portfolio management, behavioral branding. Special aspects of brand management: brand positioning and brand design, corporate identity, from the logo to corporate design.

Superior module:

Specialization Marketing and Relationship Management / 4th Semester

Module description:

This module aims to further intensify central marketing aspects in the field of product management. One of the currently most relevant topics in scientific research and organisational practice ¿ branding ¿ is covered considering its strategic as well as its operative relevance. After completing this module students know about the role of sales in marketing and possess insights into the conceptional and operative aspects of distribution management.

Distribution Management

Semester	4
Academic year	2
Course code	BWIB4VEMIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Goals and tasks of Sales, sales channel depth and width, main types of sales, primary sales organization models (by function, area, customer, product), scope and tasks of strategic and operational sales planning, basic requirements of a sales information system, key monetary and non-monetary incentive systems in sales, core duties of sales monitoring & reporting.

Superior module:

Specialization Marketing and Relationship Management / 4th Semester

Module description:

Marketing Case Studies

Semester	4
Academic year	2
Course code	BWIB4MCSIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	3
ECTS Credits	3
Examination character	immanent

Lecture content:

Students practice how to apply the special knowledge gained in previous courses using select case studies in marketing.

Superior module:

Specialization Marketing and Relationship Management / 4th Semester

Module description:

Specialized English I - Finance & Accounting

Specialized English 1 - Finance & Accounting

Semester	4
Academic year	2
Course code	BWIB4FCFIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Students will broaden their knowledge of English vocabulary in one of their respective field of spezialization (F&A, HRML, LOM, MRM) by reading, summarizing and discussing texts and case studies related to the subjects taught in this specialization.

Superior module:

Specialized English I - Finance & Accounting

Module description:

Graduates will have an active and passive command of the English terminology of the re-spective specializations they chose: Finance & Accounting, Marketing & Relationship Man-agement, Logistics & Operations Management, HR Management & Leadership.

Specialized English I - Human Resource Management

Specialized English 1 - Human Resource Management

Semester	4
Academic year	2
Course code	BWIB4FHRIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Superior module:

Specialized English I - Human Resource Management

Module description:

Graduates will have an active and passive command of the English terminology of the respective specializations they chose: Finance & Accounting, Marketing & Relationship Management, Logistics & Operations Management, HR Management & Leadership.

Specialized English I - Logistics

Specialized English 1 - Logistics

Semester	4
Academic year	2
Course code	BWIB4FLOIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Superior module:

Specialized English I - Logistics

Module description:

Specialized English I - Marketing & Relationship Management

Specialized English 1 - Marketing & Relationship Management

Semester	4
Academic year	2
Course code	BWIB4FMRIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Superior module:

Specialized English I - Marketing & Relationship Management

Module description:

Course titleSWSECTSTYPE

Bachelor Paper & Coaching Seminar - Fall Semester

Semester	5
Academic year	3
Course code	BWIB5BAWSE
Type	SE
Kind	Bachelor thesis
Language of instruction	German
SWS	1
ECTS Credits	5
Examination character	immanent

Lecture content:

Course participants present and reflect on progress of work; they explain their academic approach and implementation to course instructors and colleagues.

Superior module:

Bachelor Thesis

Module description:

By drawing up a bachlor paper, students demonstrate their ability to individually apply scientific methodology and discussion on a task relevant to their field of studies within a set timeframe and to present subsequent findings in a clear and structured way. Graduates from this course understand how to identify the problem content of a task, to systemize thought, structure contents, find solutions by applying indicated methods and present findings in a convincing way.

Practice Project

Semester	5
Academic year	3
Course code	BWIB5PPOPT
Type	PT
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	4
Examination character	immanent

Lecture content:

Students carry out a specific assignment using the methodology of project management.

Superior module:

Practice Project

Module description:

By carrying out a comprehensive project for a ¿ mostly external ¿ project owner, students apply and reflect project management tools. They experience all factors critical to project success throughout all phases of the project.

Project Coaching & Reflection

Semester	5
Academic year	3
Course code	BWIB5PRRRC
Type	RC
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	1
Examination character	immanent

Lecture content:

Each project team will be assisted in their execution of the project by an academic project coach.

Superior module:

Practice Project

Module description:

Specialization Finance & Accounting / 5th Semester

International Accounting

Semester	5
Academic year	3
Course code	BWIB5IRLIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course deals with the fundamentals of annual financial statements prepared according to international standards (IAS/IFRS), consisting of a balance sheet, statement of operations, statement of changes in equity, cash flow statement, and notes, and highlights the fundamental differences between national and international accounting principles: - Internationalization of the financial reporting system - Institutional and conceptual parameters (IASB, FASB, Frameworks) - Presentation of international accounting principles (IAS/IFRS, US-GAAP) - Preparing accounts according to IAS/IFRS - Differences to preparing accounts according to Austrian UGB ¿ Applying international accounting standards (IAS/IFRS) to select balance-sheet items

Superior module:

Specialization Finance & Accounting / 5th Semester

Module description:

After completing this module, students understand the purpose and goals of strategic managerial accounting, the most important tools and methods for strategic planning and monitoring as well as methods of value-oriented business management. Moreover, students possess basic understanding of risk-related managerial accounting, know about organizational risks and how to overcome them. Students intensify and expand knowledge acquired in ¿Accounting and Financial Reporting 1 and 2¿. Students are familiar with current developments in financial reporting practice, are sensitized for relevant national and international aspects of financial accounting and know about the general differences between domestic (UGB ¿ Austrian company law) and international accounting (predominantly IAS/IFRS). Students understand the fiscal impact of organizational decisions and, in particular, the fiscal implications when deciding for a (new) organizational form either for start-ups or already existing organisations. Students intensify their knowledge on corporate financing and are able to analyze fiscal decision alternatives from several perspectives.

Special Aspects of Corporate Financing

Semester	5
Academic year	3
Course code	BWIB5SUFIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Financial management topics from previous courses are dealt with in more depth using actual case studies.

Superior module:

Specialization Finance & Accounting / 5th Semester

Module description:

Strategic and Value-oriented Managerial Accounting

Semester	5
Academic year	3
Course code	BWIB5SWCIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course deals with the fundamental instruments of strategic and value-oriented management accounting. Special attention is paid to the importance of strategic accounting and especially, of value-oriented accounting within the context of business management. Topics include: Fundamentals of strategic management accounting - Strategic planning and monitoring processes - Value-oriented concepts - Managerial risk accounting - Early warning systems - Crisis management and reorganization

Superior module:

Specialization Finance & Accounting / 5th Semester

Module description:

Taxation 2

Semester	5
Academic year	3
Course code	BWIB5STEIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	1
ECTS Credits	1
Examination character	immanent

Lecture content:

This course deals in more depth with the taxation principles studied in Taxes I. Examines how to optimize business decisions from a taxation point of view - recapitulates and provides a deeper understanding of the taxation principles: income tax, corporation tax - optimizing business decisions from a taxation point of view, e.g. choice of legal entity: entity-specific differences in taxation, adequate legal entity types; reorganization

Superior module:

Specialization Finance & Accounting / 5th Semester

Module description:

Specialization Human Resource Management / 5th Semester

Compensation

Semester	5
Academic year	3
Course code	BWIB5ENTIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	1
ECTS Credits	1.5
Examination character	immanent

Lecture content:

The course deals in-depth with special and topical issues of compensation. Contents: - Employee benefits - Total compensation systems - Employee stock option plans - Executive compensation - Compensation in Sales - Variable compensation models

Superior module:

Specialization Human Resource Management / 5th Semester

Module description:

After completing this module, students are able to master staff related tasks satisfactorily and to induce target-oriented changes of internal and external influencing factors by applying actions and tools of employee and organizational development. They know how to apply strategic and operative tools of employee cost management (reward management, personnel controlling), of EDV processing and of employee reward management in practical situations to meet the situational requirements in order to contribute to the economic development of the business.

Human Resource Controlling & Administration

Semester	5
Academic year	3
Course code	BWIB5PCAIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Course contents: - Concepts of human resource measurement and reporting - Preparation and statistical analyses of key metrics in human resource management - Generation of information for human resource reporting professionals - Human capital management - Human resource information management system - Human resource cost management

Superior module:

Specialization Human Resource Management / 5th Semester

Module description:

Human Resource Development

Semester	5
Academic year	3
Course code	BWIB5PENIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course deals in-depth with special and topical issues in human resource development. Contents: - Institutionalization of HR development - Instruments of HR development - Career planning - Strategic HR development - Management development - Roles in HR development - Onboarding.

Superior module:

Specialization Human Resource Management / 5th Semester

Module description:

Organization Development

Semester	5
Academic year	3
Course code	BWIB5OEWIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	2.5
Examination character	immanent

Lecture content:

Course contents: - Theoretical concepts of the Learning Organization - Fundamentals of organization development - Theories of organization development - Methods and tools of organization development - Interventional techniques in organization development - Coaching

Superior module:

Specialization Human Resource Management / 5th Semester

Module description:

Specialization Logistics & Operations Management / 5th Semester

Distribution Logistics

Semester	5
Academic year	3
Course code	BWIB5DLOIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	2.5
Examination character	immanent

Lecture content:

Students are given a deeper insight into the theoretical and practical aspects of distribution logistics; they will be acquainted with distribution logistics as a phase-dependent subsystem of logistics and with ways to structure and organize different areas of distribution logistics. The course focuses on: - Methods and tools for developing networks for distributions logistics; Structuring logistics/transportation chains (selection of means and routes of transportation, organization of warehousing, order picking, handling and packing); - Aspects of spare part and waste disposal logistics

Superior module:

Specialization Logistics & Operations Management / 5th Semester

Module description:

After completing this module, students possess the knowledge and skills to independently plan and optimise a simple supply chain from the supplier, to the manufacturer trough to the retailer. They know how to effectively apply state-of-the-art information technologies (ERP systems) to support such supply chains. Moreover they are able to systematically deduce production costs and target costs using value analysis methods.

Supply Chain Management

Semester	5
Academic year	3
Course code	BWIB5SCMUE
Type	UB
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

In the tutorial class, students are given the opportunity to apply the theoretical knowledge gained in the lecture to real-life cases and to reflect on those.

Superior module:

Specialization Logistics & Operations Management / 5th Semester

Module description:

Supply Chain Management

Semester	5
Academic year	3
Course code	BWIB5SCMVO
Type	VO
Kind	Elective
Language of instruction	English
SWS	1
ECTS Credits	1.5
Examination character	final

Lecture content:

The course gives students a very good understanding of SCM through presentation of the historical development, the schools of thought and different viewpoints, discussion of various definitions and of the core elements of SCM. The course will also: give students an understanding of the dynamics of networks, familiarize them with different ways of modeling supply chains, outline the particularities of international and global supply chains, discuss various approaches to configuring (international) supply chains, outline organization and processes of waste disposal networks, discuss aspects of risk management and security management as they relate to supply chains.

Superior module:

Specialization Logistics & Operations Management / 5th Semester

Module description:

Value Analysis

Semester	5
Academic year	3
Course code	BWIB5WEAIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

Students are acquainted with the key elements of a value analysis. They know the goals and prerequisites for applying different methods such as functional analysis, product calculation, QFD, test planning or FMEA. Using hands-on examples, they will get to know and learn to apply the methods.

Superior module:

Specialization Logistics & Operations Management / 5th Semester

Module description:

Specialization Marketing and Relationship Management / 5th Semester

Digital Marketing

Semester	5
Academic year	3
Course code	BWIB5DMAIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	3
Examination character	immanent

Lecture content:

The course discusses the increasing relevance of internet and digital economies, explores basic concepts, history, particularities, technologies and services of the internet, framework conditions of internet marketing and e-commerce. Further topics include: The internet as electronic market platform and business models of e-business, conceptualisation of internet marketing (goals, strategies, implementation steps). Implementation and control of internet marketing, practical implications of internet marketing and e-commerce and the future of these concepts. Approaches of digital marketing; possibililties for limited-budget marketing, forms of guerrilla marketing: ambient marketing, ambush marketing, viral marketing, integration of the internet and media, conceptualisation and implementation of distinct marketing activities.

Superior module:

Specialization Marketing and Relationship Management / 5th Semester

Module description:

This module aims to intensify central aspects of marketing in the fields of communication and price management and to familiarize students with new aspects of marketing. Students learn about different perspectives of the tool price management (traditional business administration perspectives and approaches as well as psychological perspectives and approaches) and how to apply them. All approaches are illustrated drawing on practical examples. Students learn about the different forms of marketing communications, how they work and how to integrate them into an efficient overall tool.

Integrated Marketing Communications

Semester	5
Academic year	3
Course code	BWIB5INKIL
Type	IL
Kind	Elective
Language of instruction	German
SWS	3
ECTS Credits	4
Examination character	immanent

Lecture content:

- Planning process for communication policies including the phases of analysis, planning, execution, and monitoring - Necessity of integrated marketing communications in the strategic and operational communications orientation of companies - Goals and functions of Integrated Communications. - Barriers to the application of Integrated Communications in companies and demonstration of possible solutions for their prevention and/or mitigation - Holistic, integrated communication approach that conveys a consistent company image - Success factors of an Integrated Communication strategy

Superior module:

Specialization Marketing and Relationship Management / 5th Semester

Module description:

Price Management

Semester	5
Academic year	3
Course code	BWIB5PRMIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Price management - Development and selection of price strategies - methods of determining prices - Approaches to price differentiation - Psychological effects in price management and approaches to managing them

Superior module:

Specialization Marketing and Relationship Management / 5th Semester

Module description:

Specialized English II - Finance & Accounting

Specialized English 2 - Finance & Accounting

Semester	5
Academic year	3
Course code	BWIB5FCFIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Superior module:

Specialized English II - Finance & Accounting

Module description:

Specialized English II - Human Resource Management

Specialized English 2 - Human Resource Management

Semester	5
Academic year	3
Course code	BWIB5FHRIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Superior module:

Specialized English II - Human Resource Management

Module description:

Specialized English II - Logistics

Specialized English 2 - Logistics

Semester	5
Academic year	3
Course code	BWIB5FLOIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Superior module:

Specialized English II - Logistics

Module description:

Specialized English II - Marketing & Relationship Management

Specialized English 2 - Marketing & Relationship Management

Semester	5
Academic year	3
Course code	BWIB5FMRIL
Type	IL
Kind	Elective
Language of instruction	English
SWS	2
ECTS Credits	2
Examination character	immanent

Lecture content:

Superior module:

Specialized English II - Marketing & Relationship Management

Module description:

Course titleSWSECTSTYPE

Bachelor Paper & Coaching Seminar - Summer Semester

Semester	6
Academic year	3
Course code	BWIB6BASSE
Type	SE
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	10
Examination character	immanent

Lecture content:

Course participants present and reflect on progress of work; they explain their academic approach and implementation to course instructors and colleagues.

Superior module:

Bachelor Thesis

Module description:

Coaching Seminar: Work Placement

Semester	6
Academic year	3
Course code	BWIB6BSBIT
Type	SE
Kind	Compulsory
Language of instruction	German
SWS	1
ECTS Credits	1
Examination character	immanent

Lecture content:

Students present, and reflect on, their experience and learnings from their work placement with a view to their perceived usefulness of the course contents, their Bachelor Thesis II, and their further personal and professional development.

Superior module:

Work Placement

Module description:

Within this module, students apply knowledge acquired in the course of their studies and intensify them by working at business organisations dealing with actual tasks. They learn how to integrate in business processes and acquire skills to independently see through tasks.

Graduation Exam - Bachelor

Semester	6
Academic year	3
Course code	BWIB6BAPBP
Type	BP
Kind	Compulsory
Language of instruction	German
SWS	0
ECTS Credits	0
Examination character	final

Lecture content:

Bachelor graduation exam

Superior module:

Graduation Exam - Bachelor

Module description:

Bachelor graduation exam

Series of Guest Lectures

Semester	6
Academic year	3
Course code	BWIB6KAMSE
Type	SE
Kind	Compulsory
Language of instruction	German
SWS	0
ECTS Credits	1
Examination character	immanent

Lecture content:

The seminar consists of a series of lectures and links up with actual corporate practice, where experts and professionals from companies and organizations present topical management issues and discuss them with the students. By incorporating such regional companies the seminar ensures a high degree of hands-on orientation.

Superior module:

Series of Guest Lectures

Module description:

After completing this module, students possess deepened insights into current aspects of business management. They acquire topical information on entrepreneurial activities, as well as argumentation and communication skills relevant for the subject matter, by preparing for, listening to and subsequently discussing talks delivered by experts from business practice.

Work Placement

Semester	6
Academic year	3
Course code	BWIB6BPRIT
Type	IT
Kind	Internship (N)
Language of instruction	German
SWS	0
ECTS Credits	18
Examination character	immanent

Lecture content:

Students get involved in the professional life in practice by taking on a course-related activity in a business enterprise or an organization. They prepare a reflective journal and a final report.

Superior module:

Work Placement

Module description:

Legend
Semester	Semesters 1, 3, 5: courses held only in winter semester (mid-September to end of January), Semesters 2, 4, 6: courses held only in summer semester (mid-February to end of June)
SWS	weekly contact hours over 14 weeks in semester (example SWS 2 equals 28 contact hours for the whole course
ECTS Credits	Work load in ECTS credits, 1 ECTS credit equals an estimated 25 hours of work for the student
Type	BP = Bachelor final exam DP/MP = Master final exam IL = Lecture with integrated project work IT = Individual training/phases LB = Lab (session) PS = Pro-seminar PT = Project RC = Course with integrated reflective practice RE = Revision course SE = Seminar TU = Tutorial UB = Practice session/Subject practical sessions VO = Lecture

Name	Purpose	Lifetime	Type	Provider
_ga	Used to distinguish users.	2 years	HTML	Google
_gid	Used to distinguish users.	1 day	HTML	Google
_dc_gtm_UA-7497985-1	Used by DoubleClick (Google Tag Manager) to help identify the visitors by either age, gender or interests.	2 years	HTML	Google
_gali	Used by Google Analytics to recognize clicks on different links with the same link target.	1 minute	HTML	Google

Name	Purpose	Lifetime	Type	Provider
uslk_umm_101023_s	In addition to the technical details of the widget status and messenger status, it contains IDs of existing contacts so they can be recognized when visiting again ("reauth", "uuid", "token").	1 years	HTML	Userlike
uslk_s	Userlike Session Cookie	1 years	HTML	Userlike
uslk_e	Userlike Expire Cookie	1 years	HTML	Userlike