Financial Management and Investment Decisions

• Basic terms of financial planning • Static investment appraisal methods (cost comparison method, profit comparison method, average return method) • Dynamic investment appraisal methods (net present value, internal rate of return, annuity etc.) • Key questions of investment (consideration of risk and taxes, investment planning, optimal useful life) • Various forms of financing • Equity financing (esp. stocks, stock market, capital market) • Internal financing (self-financing, financing through depreciation, financing through accruals etc.) • Debt financing (bank loans, bonds, trade credit etc.) • Innovative forms of financing (leasing, factoring, mezzanine financing etc.) • Cash flow statements • Financial planning and liquidity

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

Wala/Haslehner/Kreidl: Investitionsrechnung und betriebliche Finanzierung

Planned learning activities and teaching methods

Lecture, discussions, quizzes

Assessment methods and criteria

Continuous assessment: 30 points can be received through participation in class (mini tests, homework, online quizzes) and 70 points through a written final exam.

Infos

Degree programme

European Economy & Business Management (Bachelor)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Part-Time

Academic year

2022

Semester

3 WS

Incoming

No

Learning outcome

After successful completion of this course, students can • name the various forms of financing, and to outline advantages and disadvantages, • prepare a comparison to select adequate forms of financing, • evaluate the liquidity situation • select decision-relevant data for investment projects and aggregate them into meaningful reports • identify use cases for static and dynamic investment appraisal methods • apply dynamic investment appraisal methods to decide on the allocation of financial resources to investment projects and thereby • help prepare investment decisions. The learning outcomes of this course contribute mainly to the following (international) programme learning outcomes: LO 3.2 LO 4.1 LO 5.1

Course code

0389-20-01-BB-DE-23