Corporate Assessment and Due Diligence

The historical development of corporate evaluation, evaluation triggers, the purposes of evaluation, net assets value method, mixed method, earning power method, securities equivalence approach, CAPM, WACC, forecasting company revenue, allowing for taxation in corporate evaluation, entity approach (FCF method, TCF method), equity approach (FTE method), adjusted present value approach, excess profits approach, multiples, strategic overheads on the basis of real options, the main features of arbitration valuation, phases and players in mergers & acquisitions, due diligence, post merger integration management, demerger management.

Mode of delivery

face to face

Type

compulsory

Recommended or required reading and other learning resources/tools

Bachl: Einführung in die Unternehmensbewertung, Wien: LexisNexis

Planned learning activities and teaching methods

Integrated class, combining lectures, discussion and student presentations of prepared examples

Assessment methods and criteria

Continuous assessment: 30 points can be received through participation in class and 70 points through a written final exam.

Prerequisites and co-requisites

managerial accounting, operative management, strategic management fundamentals

Infos

Degree programme

European Economy & Business Management (Bachelor)

Cycle

Bachelor

ECTS Credits

3.00

Language of instruction

German

Curriculum

Part-Time

Academic year

2021

Semester

4 SS

Incoming

Yes

Learning outcome

On successful completion of this class, the students will have knowledge of the most important methods for evaluating a company (profit based methods, DCF, multiples) and are therefore able to actively participate in the selection, evaluation and integration of acquisition objects.

Course code

0389-11-01-BB-DE-42b