Investment and Financing

1. The basic terms of financial planning 2. Statistical investment appraisal method (cost comparison method, profit comparison method, average return method) 3. Dynamic investment appraisal method (capital value, internal interest rate, annuity etc.) 4.Key questions of investment (consideration of risk and taxes, investment programme planning, optimum useful life) 5. An overview of forms of financing 6. Share financing (esp. Stocks, the stock market, capital markets) 7. Internal financing (self-financing, financing through tender and depreciation, financing through accruals etc) 8. Debt financing (bank loans, bonds, trade credit etc) 9. Innovative forms of financing (leasing, factoring, mezzanine financing etc) 10. Cash flow statements 11. Financial planning and liquidity 12. An overview of corporate evaluation (e.g. DCF procedure, multiplier methods, mergers & acquisitions) 13. An overview of the key questions of financing (e.g. capital structure, location decisions, options)

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

Bogensberger, Stefan, et al.(2010): Investitionsrechnung und betriebliche Finanzierung Wala, Thomas, et al. (2010): Investitionsrechnung und betriebliche Finanzierung. Geyer, Alois, et al. (2010): Grundlagen der Finanzierung: verstehen -berechnen - entscheiden

Planned learning activities and teaching methods

Presentation, reflection, discussion

Assessment methods and criteria

continuous assessment

Prerequisites and co-requisites

Financial Accounting

Infos

Degree programme

Logistics & Transport Management (Bachelor)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Full-Time

Academic year

2022

Semester

3 WS

Incoming

Yes

Learning outcome

On the completion of the module, the students will be in the position to recall the diverse forms of financing, and to outline each of their advantages and disadvantages. In addition students will be able to evaluate, by means of dynamic investment appraisal methods (within the framework of case studies), the application of financial resources in investment projects. Furthermore, they will be capable of defining, in the context of a case study, the basic terms of cost accounting and financial controlling and applying their instruments, which prepares them for decision making in an enterprise. This is besides being able to contribute to the creation of an integrated corporate budget (projected balance sheet, projected income statement, financial planning etc).

Course code

0391-11-01-VZ-DE-30