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Investment/Financing

Module name (EN):
Name of module in study programme. It should be precise and clear.
Investment/Financing
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Industrial Engineering, Bachelor, ASPO 01.10.2013
Module code: WIBASc325
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.
P450-0056
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: 3
Mandatory course: yes
Language of instruction:
German
Assessment:
Written exam

[updated 02.07.2019]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

WIBASc325 (P450-0056) Industrial Engineering, Bachelor, ASPO 01.10.2013 , semester 3, 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):
None.
Recommended as prerequisite for:
WIBASc-525-625-FÜ26 Planning a Production Plant
WIBASc-525-625-Ing24
WIBASc-525-625-W5 Business Planning (Seminar)


[updated 11.02.2020]
Module coordinator:
Prof. Dr. Andy Junker
Lecturer:
Prof. Dr. Andy Junker
Dipl.-Betr.W. Peter Huber


[updated 20.01.2020]
Learning outcomes:
Investment
After successfully completing this module students will:
_        have a broad overview of the financially effective decision-making processes in companies.
_        be able to explain the reasons for financing and investment transactions and the periodization of incoming and outgoing payment series
_        have mastered the common methods of static and dynamic investment calculation procedures, as well as other procedures (consideration of tax, useful life, uncertainty) and can apply these to operational decision situations.
_        be able to compare advantageousness based on the respective prerequisites and conditions of use
 
Financing:
After successfully completing this module students will:
_        have a broad overview of the financially effective decision-making processes in companies. They will be familiar with the reasons for financing transactions and the periodization of incoming and outgoing payment series.  
_        will be able to calculate comparisons
_        will be able to name the most important instruments of external and internal financing
_        will be able to choose between different ways of financing
Students will be familiar with legal and tax design options and are thus able to make financing decisions in standard company situations with confidence


[updated 02.07.2019]
Module content:
Investment
A. Introductory remarks
1.        Terms
2.        Financial decision criteria
B. Static investment calculation methods
1.        Common characteristics of static methods
2.        Cost comparison calculation
3.        Profit comparison calculation
4.        Profitability calculation
5.        Static amortization calculation
C. Dynamic investment calculation methods
1.        Principles of financial mathematics
2.        Common characteristics of dynamic methods
3.        Net present value (NPV) method
4.        Annuity method
5.        Internal rate of return (IRR)
6.        Dynamic amortization calculation
D. Selected dynamic calculation methods
1.        Compound methods
2.        Determining the optimum life/the optimal replacement cycle
3.        Consideration of taxes/depreciation of money in preinvestment analysis
4.        Consideration of uncertainty
 
Financing:
1. Basic financial principles
2. Debt financing
2.1. Equity financing
2.1.1 of companies without access to the stock exchange
2.1.2. of companies with access to the stock exchange
2.2. External financing
2.2.1. Long-term external financing
2.2.2. Short-term external financing
2.3. Special forms
2.4. Derivative forms of equity and debt financing
3. Internal financing
3.1. Self-financing
3.2. Financing from depreciation and provisions
3.3. Financial planning and determining capital requirements
3.4. Financial analysis
 
The theoretical aspects of all topics will be presented and practiced in numerous exercises.


[updated 02.07.2019]
Teaching methods/Media:
Investment
Presentations will be held during the course. Lecture notes and practice exercises will be provided.
 
Financing:
Presentations will be held during the course. Lecture notes and practice exercises will be provided.


[updated 02.07.2019]
Recommended or required reading:
Investment
_        Bieg, Hartmut/Kußmaul, Heinz: Investition, 2. Auflage, Vahlen, München, 2009
_        Blohm, Hans; Lüder, Klaus; Schäfer, Christina: Investition, 9. Auflage, Vahlen, München, 2006
_        Kußmaul, Heinz: Betriebswirtschaftslehre für Existenzgründer, 7. Aufl., Oldenbourg Wissenschaftsverlag, München 2011
_        Olfert, K./Reichel, C.:  Investition, 11. Auflage, Kiehl Verlag, Ludwigshafen 2009
_        Perridon, L./Steiner, M./Rathgeber, A.:  Finanzwirtschaft der Unternehmung, 15. Auflage, Vahlen, München 2009
 
Financing:
_        Bieg, Hartmut/Kußmaul, Heinz: Finanzierung, 2. Auflage, Vahlen, München 2009
_        Hirth, H.:  Grundzüge der Finanzierung und Investition, München 2005.
_        Kruschwitz, L./Husmann, S.: Finanzierung und Investition, 6. Auflage, Oldenbourg Wissenschaftsverlag, München 2012
_        Olfert, K.:  Finanzierung, 15. Auflage, Kiehl Verlag, Ludwigshafen 2011
_        Perridon, L./Steiner, M./Rathgeber, A.:  Finanzwirtschaft der Unternehmung, 15. Auflage, Vahlen, München 2009


[updated 02.07.2019]
 
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