Financial Management

22B0759

Bachelor

English

5.0

only summerterm

1 semester

The module teaches students the fundamentals of financial management in private companies or the public sector (local authorities and public companies). Students are enabled to understand the financial decision-making processes of companies and to independently apply the relevant concepts (e.g. investment calculation methods).

1 Basic principles 1.1 Aims and tasks of the finance sector 1.2 Definition of investment and financing 1.3 Systematisation of financing 1.4 Systematisation of investments 2 Corporate analysis 2.1 Purpose and sequence of the analysis 2.2 Success and profitability analysis 2.2.1 Success indices 2.2.2 Profitability indices 2.3 Liquidity analysis 2.3.1 Prior year indices 2.3.2 Cash-flow indices 2.4 Indices systems 2.5 Case studies 2.6 Rating 3 Basic principles of investment accounting 3.1 Overview of different methods 3.2 The net present value method 3.3 Determination of calculated interest 3.4 Internal rate of return method 3.5 Comparison of different methods 4 Equity financing 4.1 Legal forms and equity financing 4.2 Equity financing in the PLC 4.2.1 New share issues 4.2.2 Raising of capital 4.3 Equity financing in the corporate cycle 5 Credit financing 5.1 Forms of short-term credit financing 5.1.1 Securitised forms 5.1.2 Non-certificate forms 5.2 Forms of long-term credit financing 5.2.1 Securitised forms 5.2.2 Non-certificate forms 5.3 Special forms of financing (factoring and leasing) 5.4 Intermediate forms of financing (hybrid instruments) 5.5 Creditworthiness and security 5.6 Digression: Current financial market crisis

The total workload for the module is 150 hours (see also "ECTS credit points and grading").

• Written examination or
• Portfolio exam or
• Portfolio exam

Portfolio examination with a total of 120 points, consisting of two written exams of one hour each with 60 points each.

Portfolio examination with a total of 120 points, consisting of one presentation and one written exam of one hour with 60 points each.

Written examinations: in accordance with the valid study regulations

Presentation of the portfolio exam: approx. 20-40 minutes

The requirements are specified in the respective lectures.

Basic knowledge of mathematics (intermediate level)

Students acquire broad knowledge about various forms of financing and the possibilities for assessment of investments. They know the common key figures of financial analyses and know about the significance of a rating.

Students understand and evaluate the differences between various forms of financing. They critically deal with various methods of investment accounting. They recognise that the situation of a company can be analysed by means of key figures.

Students recognise, understand and analyse a company or authority's financial decision-making processes in a simplified case study.

Students are able to analyse the success and liquidity situation of companies or authorities by means of key figures. They are able to carry out and assess the rating of a company. Students are able to apply investment accounting procedures.

They present the results verbally and also highlight the significance of these.

This module is related to basic business knowledge and advanced understanding in this subject area.

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