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Basics Business Economics II (BWL II)

Module name (EN):
Name of module in study programme. It should be precise and clear.
Basics Business Economics II (BWL II)
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Industrial Engineering, Bachelor, ASPO 01.10.2013
Module code: WIBASc215
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P450-0048
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
2V+2U (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
5
Semester: 2
Mandatory course: yes
Language of instruction:
German
Assessment:
Written exam

[updated 02.12.2025]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

WIBASc215 (P450-0048) Industrial Engineering, Bachelor, ASPO 01.10.2013 , semester 2, mandatory course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
WIBASc115 Principles of Business Administration I (BWL I)


[updated 20.01.2020]
Recommended as prerequisite for:
WIBASc-525-625-FÜ26 Planning a Production Plant
WIBASc-525-625-FÜ32 Technology and Innovation Management
WIBASc-525-625-FÜ7 Moderation and Leadership (Seminar)
WIBASc-525-625-Ing24
WIBASc-525-625-W12 Current Topics and Challenges in Business Enterprises (Seminar)
WIBASc-525-625-W6 Consulting (Seminar, English)


[updated 11.02.2020]
Module coordinator:
Prof. Dr. Andy Junker
Lecturer:
Lehrbeauftragte
Stefanie Scherer


[updated 20.01.2020]
Learning outcomes:
After successfully completing this module, students will:
•       be able to describe the basic concepts of the individual sub-disciplines of planning, decision-making, human resource management, accounting/taxation, business ethics, and strategic corporate management in writing and orally.
•       be able to demonstrate a fundamental understanding of entrepreneurial thinking and action in the areas of planning, decision-making, human resources management, accounting/taxation, business ethics, and strategic corporate management.
•       be able to outline the fundamental concepts in the sub-areas of planning, decision-making, human resource management, accounting/taxation, business ethics, and strategic corporate management.
•       be able to apply the concepts and instruments learned in the above mentioned sub-areas to simple business cases.
•       be able to draw preliminary conclusions to simple business problems by using the concepts and tools learned.

[updated 02.12.2025]
Module content:
1.      Planning
        1.1     Fundamentals (general planning, objectives and target relationships, framework conditions, and control)
        1.2     Types of planning according to various aspects, e.g., time reference, scope, planning organization,  
                 successive planning with the associated individual plans
        1.3     Advantages and disadvantages of planning procedures
 
2.      Human resources management
        2.1.  Legal framework for corporate personnel work
        2.2.  Corporate and business involvement
        2.3.  Designing compensation systems
        2.4.  Performance and potential assessment
        2.5.  Human resource development
        2.6.  Motivating and leading employees
        2.7 Migration and cultural onboarding
  
3.      Decision-making
        3.1.  Normative decision theory
        3.2.  Prescriptive decision theory
        3.3.  Descriptive decision theory
        3.4.  Formal and informal decision-making processes
        3.5.  Behavioral aspects of decision-making
        3.6.  Typical decision-making errors
 
4.      Strategic corporate management
        4.1     Fundamentals (strategy and hierarchy, elements of a strategy, and development of strategic management)
        4.2     Strategic planning (phases, significance, and elements)
        4.3     Strategic analysis: supplement with external analysis: analysis of the macro environment, stakeholder analysis, and Porter´s five forces
                    External analysis
                    Internal analysis (strengths and weaknesses analysis and GAP analysis)
                    SWOT analysis
        4.4.  Developing strategic options
                    Portfolio analysis
                    The “Strategic Cube” concept
        4.5.  Strategies
                    Basic strategies (product-market matrix according to Ansoff and competitive strategies according to Porter)
                    Corporate strategies (behavioral and development strategies, especially
                    internationalization strategies)
        4.6     4.6 Implementing strategies (performance measurement systems, in particular balanced scorecard)
 
         
5.      Accounting / Taxes / Business ethics
        5.1.  Accounting principles
        5.2.  Do you balance?
        5.3.  Which value do you balance?
        5.4.  Where do you balance?
        5.5.  Structure of an earnings report
        5.6.  Notes
        5.7.  Main features of an annual account policy and analysis
        5.8.  Principles of mergers and consolidated accounting
        5.9.  Overview of the German tax system
                    Income tax
                    Church tax / solidarity surcharge
                    Corporate tax
                    Trade tax
                    Value added tax
        5.10.  Principles of business ethics


[updated 02.12.2025]
Teaching methods/Media:
Individual topics will be illustrated and deepened by using real company examples and exercises. We will focus on using the concepts and tools learned. The course will be accompanied by lecture notes with exercises.

[updated 02.12.2025]
Recommended or required reading:
•       Bierle, Klaus: Grundlagen der BWL, Band I („Übersichtsdarstellungen“), aktuelle Auflage.
•       Bierle, Klaus: Grundlagen der BWL, Band II („Aufgaben und Lösungen“), aktuelle Auflage.
•       Olfert, Klaus; Horst-Joachim Rahn: Einführung in die Betriebswirtschaftslehre, aktuelle Auflage.
•       Schierenbeck, Henner, Wöhle, Claudia: Grundzüge der Betriebswirtschaftslehre, aktuelle Auflage.
•       Vahs, Dietmar, Jan Schäfer-Kunz: Einführung in die Betriebswirtschaft, aktuelle Auflage.
•       Wöhe, Günter: Einführung in die Allgemeine Betriebswirtschaftslehre, aktuelle Auflage.
•       Dillerup, Ralf/Stoi, Roman: Unternehmensführung - Management & Leadership, aktuelle Auflage.

[updated 02.12.2025]
 
[Tue Dec 16 10:05:28 CET 2025, CKEY=wwxgbia, BKEY=wi2, CID=WIBASc215, LANGUAGE=en, DATE=16.12.2025]