• Purposes of accounting according to HGB and IFRS
• Normative principles of accounting according to HGB and IFRS, their audit and disclosure
• Components of accounting for all merchants and for corporations and certain partnerships under the HGB
• Components of accounting according to IFRS
• Recognition standards for assets and liabilities (HGB and IFRS)
• Valuation standards (HGB and IFRS)
• Equity and profit calculation (HGB and IFRS)
• Income statement (HGB and IFRS)
• Notes, management report and other accounting instruments (HGB or IFRS)
• Selected special problems (HGB and IFRS)
• Basic accounting analysis (HGB and IFRS)
• Current developments

Each newest edition:
Baetge, J. et al.: Bilanzen, Düsseldorf. Coenenberg, A. G. et al: Jahresabschluss und Jahresabschlussanalyse, Stuttgart.
Gräfer, H./Wengel, T.: Bilanzanalyse, Berlin/Herne. Grottel, B. et al (Hrsg.): Beck´scher Bilanzkommentar, Munich. Grünberger, D.: IFRS, Berlin/Herne.
Kirsch, H.: Einführung in die internationale Rechnungslegung nach IFRS, Berlin/Herne Lüdenbach, N. et al. (Hrsg.): IFRS-Kommentar, Freiburg. Pellens, P. et al.: Internationale Rechnungslegung, Stuttgart. Petersen, et al.: IFRS Praxishandbuch, Munich. Ruhnke, K./Simons, D.: Rechnungslegung nach IFRS und HGB, Stuttgart.

• Basic concepts of commercial law, in particular the status and concept of a merchant, commercial register, trading company, commercial enterprise, authorized representatives under commercial law and commercial purchase
• Basic structures of corporate law
• Establishing and managing of partnerships and corporations
• Overview of credit securities
• Basic structures of labor law: concept of employee, legal sources, establishment, content and termination of employment relationships
• Legal working techniques and scientific methods in business law

Dütz/Thüsing (2021): Arbeitsrecht, 26. ed., C. H. Beck, Munich
Junker, A. (2022): Grundkurs Arbeitsrecht, 21. ed., C. H. Beck, Munich
Kindler, P. (2019): Grundkurs Handels- und Gesellschaftsrecht, 9. ed., Munich
Zöllner/Loritz/Hergenröder (2015): Arbeitsrecht, 7. ed., C. H. Beck, Munich
Klunzinger, E. (2012): Grundzüge des Gesellschaftsrechts, 16. ed., Vahlen, Munich
Klunzinger, E. (2011): Grundzüge des Handelsrechts, 14. ed., Vahlen, Munich

• Schools of thought on strategy formation (prescriptive and descriptive)
• The business model as an expression of strategy
• Principles of dynamic strategies
• Strategic concept formation (information analysis, strategy development, strategy implementation, strategy review)
• Newer approaches to strategy research and practice

Lombriser, R./Abplanalp, P. A. (2018): Strategisches Management, 7. ed., Zürich.
Bea, F.X./Haas, J. (2019): Strategisches Management, 10. ed., Stuttgart.
Gassmann, O. u.a. (2017): Geschäftsmodelle entwickeln, 2. ed., Munich.
Müller-Stewens, G./Lechner, C. (2016): Strategisches Management. 5. ed., Stuttgart.

Conceptual foundations of corporate social responsibility and their application in business contexts

Baumast, A. et al. (2019): Betriebliche Nachhaltigkeitsleistung messen und steuern, Stuttgart.
Brühl, R. (2018): Corporate Social Responsibility, Munich.
Pufe, I. (2017): Nachhaltigkeit, 3. ed., Munich and Constance.
Wunder, T. (ed.) (2017): CSR und Strategisches Management.

• Methods and models of change management
• Analysis of the "person in change"
• Phases and tasks of a change initiative in companies and classification in a change context
• Planning and organization of a change in a company and within a project
• Change planning on a corporate/strategic level
• Case studies from corporate practice

The actual literature list will be announced in the lecture. Excerpt from the literature list:
Höf-Bausenwein, Heike: Arbeitswelten transformieren: dynamischer Wandel durch neue Methoden, 1. ed., Freiburg 2020, Haufe Lexware Verlag.
Bosse, Christian K./ Zink, Klaus J. (ed.): Arbeit 4.0 im Mittelstand: Chancen und Herausforderungen des digitalen Wandels für KMU, 1. ed, Berlin/Heidelberg 2019, Springer Verlag.
Doppler, Klaus/Lauterburg, Christoph: Change Management. Den Unternehmenswandel gestalten, 14. ed, Frankfurt/New York 2019, Campus Verlag.
Lang, Michael/Wagner, Reinhard: Das Change Management Workbook: Veränderungen im Unternehmen erfolgreich gestalten, Munich 2020, Hanser Verlag.
Lauer, Thomas: Change Management: Grundlagen und Erfolgsfaktoren, 3. ed, Wiesbaden 2019, Springer-Gabler Verlag.
Vahs, Dietmar/Weiand, Achim: Workbook Change Management: Methoden und Techniken, 3. ed, Stuttgart/Freiburg 2020, Schäffer-Poeschel Verlag.

• Introduction to digital transformation management
• Digitalization and disruptive frameworks, identification and analysis of megatrends
• Analysis of branches in the context of digitalization
• Implications of digitalization for companies, workers and the HR market
• Course of actions for organizations in the context of digital change
• Handling digital change as digital transformation managers
• New business model creation
• Case studies

The literature list will be announced in the lecture. Excerpt from the literature list:
Dahm, Markus H./Thode, Stefan (ed.): Strategie und Transformation im digitalen Zeitalter: Inspirationen für Management und Leadership, Wiesbaden 2019, Springer Gabler Verlag.
Fortmann, Harald R. (ed.): Digitalisierung im Mittelstand: Trends, Impulse und Herausforderungen der digitalen Transformation, Wiesbaden 2020, Springer Gabler Verlag.
Fortmann, Harald R./Kolocek, Barbara: Arbeitswelt der Zukunft: Trends – Arbeitsraum – Menschen – Kompetenzen, Wiesbaden 2018, Springer Gabler Verlag.
Harwardt, Mark/Niermann, Peter F.-J./Schmutte, Andre M./Steuernagel, Axel (ed.): Führen und Managen in der digitalen Transformation: Trends, Best Practices und Herausforderungen, Wiesbaden 2020, Springer Gabler Verlag.
Kreutzer Ralf T.: Toolbox für Digital Business: Leadership, Geschäftsmodelle, Technologien und Change-Management für das digitale Zeitalter, Wiesbaden 2021, Springer Fachmedien Verlag.
Müller-Friemauth, Friederike/Hafkesbrink, Joachim/Schaffner, Michael/Weber, Carsten/Weimann Steffen (ed.): Fallstudien zur Digitalisierung im Mittelstand: Reale Unternehmensbeispiele und Handlungsimplikationen, 1. ed., Wiesbaden 2021, Springer Fachmedien Verlag.
Müller-Seitz, Gordon/Weiss, Werner: Strategien zur Umsetzung der digitalen Transformation: Einblicke in die Erfolgsfaktoren eines Hidden Champions, München 2019, Verlag Franz Vahlen.
Scheer, August-Wilhelm: Unternehmung 4.0: vom disruptiven Geschäftsmodell zur Automatisierung der Geschäftsprozesse, 3. ed., Wiesbaden 2020, Springer Vieweg Verlag.

• The role of controlling in the company
• Planning and budgeting
• Decision calculations
• Deviation analyses
• Cost management and target costing
• Transfer pricing
• Value-oriented controlling
• Key figures and key figure systems (e.g. balanced scorecard)

Reichmann, T/Kißler, M./Baumöl, U.  (2017): Controlling mit Kennzahlen: die systemgestützte Controlling-Konzeption, 9. ed., Munich 2017.
Weber, J./Schäffer, U. (2020): Einführung in das Controlling, 16. ed. Stuttgart.
Brühl, R. (2016): Controlling, 4. ed., Munich 2016.
Horváth, P./Gleich, R./Seiter, M. (2015): Controlling, 13. ed., Munich 2015.
Baum, H.-G./Conenberg, A./Günther, T. (2014): Strategisches Controlling, 5. ed., Stuttgart 2014.

Implementation and application of planning, control and information instruments to support decision-making and control processes in accordance with corporate objectives and using selected practical case studies

Horváth, P./Gleich, R./Seiter, M. (2020): Controlling, 14. ed., Munich 2020.
Reichmann, T.: Controlling mit Kennzahlen: die systemgestützte Controlling-Konzeption mit Analyse- und Reportinginstrumenten, 9. ed., Munich 2017.
Ewert, R.; Wagenhofer, A.: Interne Unternehmensrechnung, 8. ed., Berlin et al. 2014.
Götze, U.: Kostenrechnung und Kostenmanagement, 5. ed., Berlin et al. 2010.

The business decisions that have to be made to succeed in (international) competition on the market are simulated in exemplary ways. Strategic and operational decisions have to be taken for different kinds of entrepreneurial situations.

Documents for the business game will be handed out during the first session.
Gleißner, W./Wolfrum, M. (2019): Risikoaggregation und Monte-Carlo-Simulation, Wiesbaden 2019.
Reichmann, T.: Controlling mit Kennzahlen: die systemgestützte Controlling-Konzeption mit Analyse- und Reportinginstrumenten, 9. ed., Munich 2017.

The business decisions that have to be made to succeed in (international) competition on the market are simulated in exemplary ways. Strategic and operational decisions have to be taken for different kinds of entrepreneurial situations.

Basic reference for scientific-academic work:
Theisen, M. (2021): Wissenschaftliches Arbeiten, 18. ed., Munich 2021.
Further literature related to the specific topic at hand will be recommended in class.

• Practical implementation of strategic and operational controlling tools in the planning and analysis of various functional areas in the company using IT tools
• Methods for the targeted visualization of analyses
• Methods for automating controlling tasks using IT tools
• IT tools for processing and analyzing large amounts of data

Nelles, St. (2019): Excel im Controlling, 4. ed., Bonn 2019.
Nahrstedt, H. (2019): Excel + VBA für Controller, Wiesbaden 2019.
Umrein, D. (2016): Excel im Controlling, Munich 2016.

• Automated and efficient preparation of standard reports and analyses for a wide range of recipients (lower to top management) using BI tools.
• Answering specific questions by analyzing large data sets in real time.
• Simplification of planning and budgeting through BI applications.

Müller, R. M./Lenz, H.-J. (2013): Business Intelligence, Berlin 2013.
Schön, D. (2018). Planung und Reporting im BI-gestützten Controlling, 3. Aufl., Wiesbaden 2018.
Gluchowski, P./Gabriel, R./Dittmar, C. (2008). Management Support Systeme und Business Intelligence. Computergestütze Informationssysteme für Fach- und Führungskräfte, 2. ed., Berlin 2008.

• The structures of financial accounting, cost accounting and logistics
• Definition of the most important SAP organizational terms
• Entering master data and transaction data in SAP independently
• Mapping and handling of cross-module business processes in SAP
• Handling basic transactions of the FI and CO modules of SAP's ERP software

Weber, K. (2019): Schnelleinstieg ins Finanzwesen (FI) mit SAP S/4HANA, Gleichen 2019.
Voigt, N. (2020): Praxishandbuch SAP S/4HANA Controlling, Gleichen 2020.
Eifler, St./Theis, Ch. (2020): Werteflüsse in die SAP-Ergebnisrechnung (CO-PA) unter S/4 HANA, Gleichen 2020.
Wenzel, P. (ed.) (2001): Rechnungswesen mit SAP R/3, Wiesbaden 2001.

• Foundations of general tax law
• Types of taxes
• Tax jurisdiction, principles of tax law
• Tax law procedures, taxation
• Tax collection, appeal procedure
• Income tax law
• Trade tax law
• Corporate income tax law
• Inheritance and gift tax law
• Sales tax law

Wehrheim, M. / Fross, I. (2019): Grundzüge der Unternehmensbesteuerung, 3. ed., C. H. Beck, Munich
Grashoff, D. (2021): Grundzüge des Steuerrechts, 15. ed., C. H. Beck, Munich
Scheffler, W. (2020), Besteuerung von Unternehmen I, 14. ed., C. F. Müller, Heidelberg
Jacobs, O. / Scheffler, W. / Spengel, C. (2015): Unternehmensbesteuerung und Rechtsform, 5. ed., C.H. Beck, Munich

• Economic policy in market economies
• Allocation and competition problems
• Distribution problems
• Stabilization problems
• Spotlight topic

Bartling, Hartwig/Luzius, Franz (2019), Grundzüge der Volkswirtschaftslehre: Einführung in die Wirtschaftstheorie und Wirtschaftspolitik, 18. ed., Vahlen, Munich.
Roth, Steffen J. (2021), VWL für Einsteiger, 6. ed., UVK Verlag, Munich.
Klump, Rainer (2021), Wirtschaftspolitik: Instrumente, Ziele und Institutionen, 4. ed., Pearson, Munich.

• Analytical foundations and solutions of elementary individual decision problems, using simple market situations and current economic issues as examples

There are new literature recommendations every semester depending on the respective seminar topics.

• Introduction
• Market-oriented investment and financing decisions
• Valuation of bonds
• Valuation of shares
• Capital markets and the valuation of risk
• Advanced topic

Berk, Jonathan/DeMarzo, Peter (2019), Grundlagen der Finanzwirtschaft: Analyse, Entscheidung und Umsetzung, 4. ed., Pearson, Hallbergmoos.
Spremann, Klaus/Gantenbein, Pascal (2019), Finanzmärkte: Grundlagen, Instrumente, Zusammenhänge, 5. ed., UVK Verlag, Munich.

• Basic aspects of bank financing
• Financing aspects, especially for SMEs
• Forms of bank credit
• Other forms of bank financing
• Development and causes of insolvencies
• Basel capital rules and rating
• Bank lending and credit rating
• Types of ratings, rating symbols and rating agencies
• Phases of the rating process (external ratings)
• Approaches to rating optimization
• Credit rating systems (internal bank ratings) using the example of
• Selected bank groups
• Key figures and rating criteria
• Bank-internal rating process and credit decision
• Alternatives to the classic bank loan

Lecture script
Olfert, K. (2017): Kompakt-Training Praktische Betriebswirtschaft - Finanzierung, 7. ed, Herne.
Füser, K. / Gleißner, W. (2014): Praxishandbuch Rating und Finanzierung. Strategien für den Mittelstand, 3. ed. Munich.
Wöltje, J. (2012): Betriebswirtschaftliche Formelsammlung, 6. ed., Freiburg
Hofbauer, G. / Bergmann, S. (2008): Optimales Rating für KMU, 1. ed., Erlangen.
Schneck, O. (2008): Rating. Wie Sie Ihre Bank überzeugen. 2. ed, Munich.
Stiefl, J. (2008): Finanzmanagement unter besonderer Berücksichtigung von kleinen und mittelständischen Unternehmen. 2. ed., Munich.
Breitkreuz, G. / Helmel, I. (2007): Schnelleinstieg Rating und Alternativen zum Bankkredit. 1. Ed., Aachen.
Füser, K. / Gleißner, W. (2005): Rating-Lexikon. Munich.
Additional literature will be announced in the lecture.

1. Preparing personnel assignment
   • General conditions of HR management
   • Staff selection
2. Leadership and cooperation
   • Personnel leadership and assessment
   • Staff participation in decision-making
   • Communication design
   • Cooperative and tactful behavior
   • Inofficial/informal groups (cliques)
3. Staff motivation
   • Concept and types of motivation
   • Promoting work motivation through incentives
   • Case studies on promoting work motivation through incentives
4. Crisis management
   • Change management
   • Staff redundancy
   • Financial assessment of redundancy measures

Berthel, J./Becker, F.G. (2017): Personal-Management, Munich.
Burkhardt, A./Graumann, M./Becker, R./Paul, P. (2021): Lob vergrössert Arbeitszufriedenheit und Commitment. In: Personalführung, 54. Jg., p. 58-62.
Burkhardt, A./Graumann, M./Becker, R. (2018): Commitment senkt die Burnoutgefahr. In: Personalführung, 51. Jg., p. 56-60.
Burkhardt, A./Graumann, M. (2015): Senkung des Krankenstands durch Förderung des Commitment. In: Zeitschrift Führung + Organisation, 84. Jg., p. 308-313.
Drumm, H.J. (2008): Personalwirtschaft. Berlin.
Graumann, M. et al. (2017): Entscheidung über Massnahmen zur Senkung des Krankenstands. In: Zeitschrift Führung + Organisation, 86. Jg., p. 298-305.
Graumann, M./Burkhardt, A./Venohr, D. (2016): So unterstützen Massnahmen zur Arbeitszufriedenheit die Kundenzufriedenheit. In: Personal Quarterly, 68. Jg., p. 26-31.
Graumann, M./Skrabek, C. (2014): Die Verdrängung intrin-sischer Motivation durch das Management by Objectives – Ein unterschätztes Problem. In: Personalwirtschaft, p. 62-64.
Graumann, M./Semrau, Th./Skrabek, C. (2013): Motivieren SMART-formulierte Zielvereinbarungen wirklich? In: Zeitschrift Führung + Organisation, 82. Jg., p. 117-124.
Malik, F. (2006): Führen Leisten Leben. Frankfurt.
Ridder, H.-G. (2015): Personalwirtschaftslehre, Stuttgart.
Scholz, C. (2011): Grundzüge des Personalmanagements, Munich.
Semrau, Th./Graumann, M./Jost, L. (2011): Partizipative Zielvereinbarungen - Fördert Mitbestimmung wirklich die Motivation der Mitarbeiter? In: Zeitschrift Führung + Organisation, 80. Jg., p. 238-244.
Skrabek, C./Graumann, M. (2015): Umgang mit Lebenskrisen. In: Personal Quarterly, 67. Jg., p. 40-45.
Weuster, A. (2012): Personalauswahl. 2 Bände. Wiesbaden.

Part 1. Introduction

Part 2. Basic concepts

Part 3. Organizational levers
1. Establishing organizational units
a) Units
(1) Advantages of specialization of units
(2) Optimal degree of specialization
(3) Types of job specialization
(4) Disadvantages of job specialization
(5) Illustration of the disadvantages of separation.
b) Departments
(1) Why are departments formed?
(2) Design of management
(3) Types of specialization of departments
(4) Advantages of specializing departments
(5) Disadvantages of specializing departments
(6) Illustration of the disadvantages of separation
(7) Overview
2. Coordination
a) Purpose of coordination
b) Instruments of coordination
(1) Normal coordination: planning and standardization
(2) Corrective coordination: contingency plans and procedures, improvisation
c) Who decides on coordination?
d) Unofficial coordination
e) When is coordination worth it?
f) What is the best coordination action?

Part 4. Organization design
1. Fitting the levers
2. Additional consideration of strategies
a) Consideration of the corporate strategy
b) Consideration of the competitive strategy
3. Selected organizational decisions
a) What organizational structure does the company need?
b) Should central departments be formed?
c) How should functional departments be organized internally?
d) Should a matrix organization be introduced?
e) What should be considered in group work?
f) How can projects be organized?
g) How can agility be achieved?
h) Should the hierarchy be flattened?

Ebers, M./Maurer, I./Graumann, M. (2021): Organisation. In: W. Busse von Colbe u.a. (Ed.), Betriebswirtschaft für Führungskräfte. 5. ed., Stuttgart, p. 267-315.
Frese, E./Graumann, M./Theuvsen, L. (2019): Grundlagen der Organisation. Wiesbaden.
Galbraith, J.R. (2013): Designing Organizations. San Francisco.
Graumann, M. (2020): Organisatorische Entscheidungen treffen! Herne.
Graumann, M./Grundei, J. (2016): Lohnt sich eine Hierarchieabflachung? In: Board – Zeitschrift für Aufsichtsräte in Deutschland, 2. Jg., p. 161-164.
Graumann, M. (2008): Aufbauorganisation. In: Corsten, H./Goessinger, R. (Ed.), Lexikon der Betriebswirtschaftslehre, Munich, p. 75-78.
Graumann, M./Arnold, H.-J./Beltjes, N. (2003): Call Centres - A Case Study on the Interplay Between Organization and Information Technology, in: The Geneva Papers on Risk and Insurance, Vol. 28, p. 111-126.
Graumann, M./Grundei, J. (2015): Nachweis einer „angemessenen Information“ im Sinne der Business Judgment Rule durch Rückgriff auf anerkannte betriebswirtschaftliche Verhaltensmassstäbe – Das Beispiel der Eliminierung einer Leitungsebene im Hause Siemens. In: Zeitschrift für Corporate Governance, 10. Jg., p. 197-204.
Graumann, M./Niedermeyer, M. (2005): Interface Management in Strategic Alliances, in: Delfmann, W. et al. (Ed.), Strategic Management in the Aviation Industry. Aldershot, p. 255-273.
Kahle, E. (2004): Ausschüsse, in: Schreyögg, G./v. Werder, A. (Ed.), Handwörterbuch Unternehmensführung und Organisation, Stuttgart 2004, p. 72-78.
Kieser, A./Walgenbach, P. (2010): Organisation. Stuttgart.
Lehner, J.M. (2004): Improvisation, in: Schreyögg, G./v. Werder, A. (Ed.), Handwörterbuch Unternehmensführung und Organisation, Stuttgart, p. 457-464.
Maurer, I. (2004): Organisations-/Unternehmenskultur, in: Gaugler, E./Oechsler, W.A./ Weber, W. (Ed.), Handwörterbuch des Personalwesens, Stuttgart, p. 1293-1305.
Neuwirth, St. (2004): Stäbe, in: Schreyögg, G./v. Werder, A. (Ed.), Handwörterbuch Unternehmensführung und Organisation, Stuttgart 2004, p. 1349-1356.

• Basic principles and terminology; BI reference architecture
• Key figures for business management
• Multidimensional analysis with OLAP
• Multidimensional data modeling
• Data Warehouse Systems
• Accompanying integrated case study with practice-relevant tools (MS Excel, MS Power BI, SAP Analytics Cloud)

Kemper, H-G., et al: Business Intelligence & Analytics – Grundlagen und praktische Anwendungen, 4. ed., Wiesbaden 2021
Müller, R., Lenz, H.-J., Business Intelligence, 1. ed., Berlin 2013

• Structure and features of standard business software, using SAP ERP® as an example
• Work on an integrated case study on the functional areas of procurement, production, sales and the work areas of external and internal accounting, using the SAP ERP® standard software

Lecture skript and exercises are available on the intranet in PDF format.
Körsgen, F.: SAP ERP Arbeitsbuch, 4. ed., Berlin 2015
Friedl, G./ Hilz, C./ Pedell, B.: Controlling mit SAP, 6. ed., Braunschweig 2012
Benz, J./Höflinger, M.: Logistikprozesse mit SAP, 3. ed., Wiesbaden 2011

• Methods and processes of initiating, founding and implementing research-based learning in an interdisciplinary context.
• Theoretical approaches and practical phenomena in economics, business administration, law, sociology and political science
• Significance of projects for acting in internationally active business enterprises as well as standard instruments of strategy development
• Methods for planning and implementing a project such as requirements analysis, business case and structural planning
• Calculation as well as interpretation of progress indicators and trend statements on the basis of actual and plan data as well as reporting forms
• Methods for evaluating an interdisciplinary project in an international context

The up-to-date literature list will be announced in the lecture. Excerpt from the literature list:
Weidinger, Christina/Fischler, Franz/Schmidpeter, René, Sustainable Entrepreneurship, Heidelberg 2014.
Manktelow, Aidan, Guide to Emerging Markets, 3. ed., London 2014.
August, R., Mayer, D., and Bixby, M., International Business Law, Harlow 2013.
Cavusgil, Tamer, Doing Business in Emerging Markets, London 2012.
Grath, Anders, The Handbook of International Trade and Finance, 2. ed., London 2012.
Hill, Charles, International Business, New York 2011.
Pless, Nicola/Maak, Thomas, Responsible Leadership, Dordrecht 2011.
Hofstede, Geert/Hofstede, Gert Jan/Minkov, Michael, Cultures and Organizations, 3. ed., New York 2010.
Holtbrügge, Dirk/Welge, Martin, Internationales Management, Stuttgart 2010.
Backhaus, Klaus/Voeth, Markus, Internationales Marketing, Stuttgart 2010.
Tietje, C., Internationales Wirtschaftsrecht, Berlin, 2009.
Sperber, Herbert/Sprink, Joachim, Internationale Wirtschaft und Finanzen, Munich 2007.

• Foundations of capital budgeting: its overall and managerial significance; distinctions from profitability and cost accounting; accounting elements of capital budgeting
• Static methods of capital budgeting: possible uses, decision criteria, applications; critical appraisal
• Dynamic methods of capital budgeting: net present value, internal rate of return, annuity, dynamic amortization period
• Determination of the cost of equity using CAPM (capital ssset pricing model)
• Mixed cost of capital, WACC (weighted average cost of capital)
• Aspects of capital budgeting with uncertain expectations

Olfert, K. (2015): Investition, 13. ed., Herne
Olfert, K. (2015): Kompakt-Training Investition, 7. ed., Herne
Berk, J./DeMarzo, P. (2015): Grundlagen der Finanzwirtschaft, 3. ed., Hallbergmoos
Ermschel, U., Möbius, Ch., Wengert, H. (2016): Investition und Finanzierung, Berlin
Perridon, L./Steiner, M./Rathgeber, A. (2016): Finanzwirtschaft der Unternehmung, 17. ed., Munich
Schuster, Th., Rüdt von Collenberg, L. (2017): Investitionsrechnung, Kapitalwert, Zinsfuß, Annuität, Amortisation, Berlin
Wagner, N. (2018): Finance: Ein Leitfaden mit Aufgaben und Lösungen, Norderstedt

• Basic principles of corporate finance (liquidity, profitability, risk, capital requirements, capital structure, optimization of capital structure)
• Deposit and equity financing
• Debt financing (short and long-term loans, bonds, credit substitutes)
• Internal financing
• Special forms of financing (mezzanine, private equity, development loans)
• Financial analysis and planning
• Loan collaterals
• Capital and financial markets

Each newest ed.:
Achleitner A./Thommen J.(2020): Allgemeine Betriebswirtschaftslehre, 9. ed., SpringerGabler.
Bieg, H./Kußmaul, H.: Finanzierung, Munich
Drukarczyk, J./Lobe, S.: Finanzierung, Stuttgart
Gräfer, H./Schiller, B.: Finanzierung, Berlin
Perridon, L./Steiner, M./Rathgeber, A.: Finanzwirtschaft der Unternehmung, Munich
Zantow, R./Dinauer, J./Schäffler, C.: Finanzwirtschaft des Unternehmens, Munich

• Paradigm shift in marketing and marketing as a management task
• Buying behavior of consumers and organizations
• Marketing in individual areas (institutional characteristics)
• Situation analysis, market forecasts and obtaining relevant market information
• Strategic marketing
• Use of marketing instruments in the market environment
• Marketing controlling

The lecture slides are accessible in Moodle.
Homburg, Ch. (2020): Marketingmanagement. Strategie - Instrumente - Umsetzung - Unternehmensführung. 7. rev. ed., Springer Gabler, Wiesbaden (eBook).
Kuß, A.; Kleinaltenkamp, M. (2020): Marketing-Einführung. Grundlagen - Überblick - Beispiele. 8. rev. ed., Springer Gabler, Wiesbaden (eBook).
Bruhn, M. (2019): Marketing: Grundlagen für Studium und Praxis, 14. rev. ed., Springer Gabler, Wiesbaden, (eBook).
Becker, J. (2019): Marketing-Konzeption. Grundlagen des ziel-strategischen und operativen Marketing-Managements. 11. rev. ed., Vahlen, Munich.
Kotler, P. et al. (2019): Grundlagen des Marketing, 7. rev. ed., Pearson.

• Bivariate analysis
• Regression analysis
• Variance analysis
• Cluster analysis
• Factor analysis
• Classification methods
• Conjoint measurement
• Selected application-specific methods
• Computer-aided application of methods in SPSS with emphasis on method selection, application and result interpretation

• The significance and special characteristics of services and industrial goods marketing (e. g. service individualization, customer integration)
• Organizational sales and procurement behavior
• Business typologies in industrial goods marketing
• Strategic marketing decisions of service providers
• Quality management in the service sector
• Design of operational marketing instruments, in particular the extended marketing mix

The slides used in class are made available in Moodle.
Homburg, Ch. (2017) Marketingmanagement. Strategie - Instrumente - Umsetzung - Unternehmensführung. 6. ed., Wiesbaden. Ch. 17 and 19.
Meffert, H.; Bruhn, M.; Hadwich, K. (2015) Dienstleistungsmarketing. Grundlagen - Konzepte - Methoden 8., rev. ed. (e-book)
Backhaus, K.; Voeth, M. (2014): Industriegütermarketing, 10. ed., Munich.
Further literature will be announced at the beginning of the course.

• Explanation of consumer purchase decision behavior (including the influence of various determinants)
• Activating processes (activation, emotion, attitude)
• Cognitive processes (information reception, processing and storage)
• Psychological processes of processing communicative actions
• Cultures and values
• Primary and secondary research
• Theoretical foundations of measurement
• Data collection methods (survey, observation, mixed forms) Data evaluation (univariate, bivariate and multivariate analysis methods) Application of marketing research methods in the practice of consumer goods marketing

Scripts are made available on the intranet. The literature will be announced at the beginning of the class.

• Search fields
• Scenario of technologies and megatrends
• Customer information
• Types of innovation

Lecture slides
Häusel, H.-G. (2015): Top Seller: Was Spitzenverkäufer von der Hirnforschung lernen können
Osterwalder und Pigneur (2012): Business Modell Generation, ein Handbuch für Visionäre, Spielveränderer und Herausforderer
Häusel, H.-G. (2012): Brain View. Warum Kunden kaufen
Häusel, H.-G. (2006): Innovation mit TRIZ - Konzepte, Werkzeuge, Praxisanwendungen, Symposion Publishing, Düsseldorf
Scripts are made available on the intranet. Further literature will be announced at the beginning of the class.

• Dialog marketing foundations
• Dialog marketing instruments
• Dialog marketing processes
• Implementation and evaluation of dialog marketing campaigns
• Case studies

The lecture scripts are available on the intranet. Literature will be announced at the beginning of the class.

Presentation of the legal background of marketing, as regards the business management system

• Product policy (especially design and marketing law)
• Communication policy (especially fair trading law, online and social media marketing, liability for content)
• Marketing information (data privacy law)
• Pricing policy

Lecture slides
Birk/Löffler/Boos, Marketing- und Vertriebsrecht, Munich 2020.
The lecture slides are available on the intranet. Further literature will be announced at the beginning of the class.

• Concept and introduction quality
• Tasks and tools of quality management:
• Quality planning: including QFD, fault tree analysis, FMEA.
• Quality control and quality assurance: inspection planning, MSA, inspection documentation, sampling inspections, QRK, defect management (problem solving tools, such as A4 and A3 report, Ishikawa, 5Why), complaint management (8D report, Weibull analysis), Six Sigma projects, auditing, among others
• Quality improvement: zero defect principle, working with target states
• Quality management systems: ISO 9000, ISO 9001, EFQM model, document management

Pfeifer, T. (2011): Praxisbuch Qualitätsmanagement. Hanser Verlag, Munich
Kamiske, G.F./ Brauer J.-P. (2007): Qualitätsmanagement von A-Z, 8. ed., Munich
Pfeifer, T./ Schmitt, R./ Masing, W. (2007): Masing Handbuch Qualitätsmanagement, 5. ed.; Hanser Verlag, Munich
Downloads on classwork on the university intranet

• Introduction: Objectives and tasks of the manufacturing organization
• Organizational structure: functional, object-related, matrix organization, organizational forms of production sites
• Process organization: Work-data identification, production program planning, quantity planning, scheduling, capacity planning, scheduling and control, manufacturing organization in lean production

Stefan Kiener et al.: Produktions-Management. Oldenbourg Verlag, 2012
Wiendahl: Betriebsorganisation für Ingenieure. Hanser Verlag, 2008
Schneider / Buzacott / Rücker: Operative Produktionsplanung und Steuerung. Oldenburg Verlag, 2005
Jahnke / Biskup: Planung und Steuerung der Produktion. mi Verlag, 1999

• Business Model Canvas (BMC)
• Management and sales (including Sunzi)
• The sales plan of a product or service
• Sales Excellence especially the personal level ("soft skills" in sales)

Osterwald und Pigneur (2012): Business Modell Generation, ein Handbuch für Visionäre, Spielveränderer und Herausforderer, Campus Verlag
Drucker, P. F. (2010): Was ist Management? Das Beste aus 50 Jahren, ECON Verlag
Kleinaltenkamp, M. (2009): Technischer Vertrieb, eine praxisorientierte Einführung in das Business-to-Business-Marketing, VDI Buch, Saab, 2009
Kleinaltenkampt, M. et al (1998): Markt- und Produktmanagement, die Instrumente des technischen Vertriebs, Springer
In addition, scripts will be available on the intranet; further current literature will also be announced at the beginning of the course.

• Foundations
• E-commerce approaches
• E-commerce processes
• E-commerce management
• Future developments

Kollmann, T. (2019): E-Business, 7. ed., Wiesbaden.
Meffert, H., Burmann, C., Kirchgeorg, M., Eisenbeiß, M. (2019): Marketing. 13. ed., Wiesbaden.
Ahrholdt, D., Greve, G., Hopf, G. (2019): Online-Marketing-Intelligence, Wiesbaden.
Deges, F. (2020): Grundlagen des E-Commerce, Wiebaden.
Heinemann, G. (2020): Der neue Online-Handel, 11. ed., Wiesbaden.
Heinemann, G. (2020). B2B eCommerce: Grundlagen, Geschäftsmodelle und Best Practices im Business-to-Business Online-Handel, Wiesbaden.
Kreutzer, R. (2022): Praxisorientiertes Marketing, 6. ed., Wiesbaden.
Kreutzer, R. (2021): Online-Marketing, 3. ed., Wiesbaden.
Osterwalder, A., Pigneur, Y., Bernarda, G., Smith, A. (2014): Value proposition design: how to create products and services customers want, New Jersey.
Solmecke, C., Kocatepe, S. (2018): Recht im Online-Marketing, 3. ed., Bonn.
Steireif, A., Rieker, R.A., Bückle, M. (2021): Handbuch Online-Shop: Strategien, Erfolgsrezepte, Lösungen für wirkungsvollen E-Commerce, 3. ed., Bonn.
Lecture slides and additional documents are available in the "E-Commerce" Moodle course.