Financial Management

Wirtschafts- und Sozialwissenschaften

Version 20.0 vom 30.01.2023

22B0759

Financial Management

• Betriebswirtschaft und Management - WiSo (B.A.)
• Internationale Betriebswirtschaft und Management (B.A.)
• International Management (B.A.)
• Wirtschaftspsychologie (B.Sc.)
• Volkswirtschaftslehre (B.A.)

3

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

Wissensverbreiterung
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.
Wissensvertiefung
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.
Können - instrumentale Kompetenz
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.
Können - kommunikative Kompetenz
They present the results verbally and also highlight the significance of these.
Können - systemische Kompetenz
Students recognise, understand and analyse a company or authority's financial decision-making processes in a simplified case study.

LectureWork on tasks in small groupsPresentation of the group workCase studies

Seppelfricke, Peter

• Arnsfeld, Torsten
• Kröger, Christian
• Kleine, Dirk
• Lasar, Andreas
• Seppelfricke, Peter

5

Franke, G./ Hax, H., Finanzwirtschaft des Unternehmens und Kapitalmarkt, in aktueller Auflage

Perridon, L./Steiner, M., Finanzwirtschaft der Unternehmung, in aktueller Auflage

Seppelfricke, P., Handbuch Aktien- und Unternehmensbewertung: Bewertungsverfahren, Unternehmensanalyse, in aktueller Auflage

Zantow, R., Finanzwirtschaft der Unternehmung: Die Grundlagen des modernen Finanzmanagements, in aktueller Auflage

Schierenbeck, H., Grundzüge der Betriebswirtschaftslehre, in aktueller Auflage

Kröger, Christian: Kommunale Sonderfinanzierungsformen. 1. Auflage, Wiesbaden 2001

Wöhe, Günter und Bilstein, Jürgen: Grundzüge der Unternehmensfinanzierung. München in aktueller Auflage

Matschke, Manfred J. u. Hering, Thomas: Kommunale Financing. München 1998

• Klausur 2-stündig
• Portfolio Prüfung

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.

1 Semester

Nur Sommersemester

Englisch