Studium » Studienmodule » Finanzierung und Investitionsmanagement
Übersicht Studienmodul
| Module Code | BM 230 |
| Module Title | Finanzierung und Investitionsmanagement · Financial Management |
| Academic level | Level 2 |
| Credit value | 5 |
| Instruction | German |
| Pre-requisites | BM 100 - Business Context & Functions; BM 120 - Accounting |
| Co-requisites | All other Level 2 Business Management modules |
|
Rationale for Module |
Companies are constantly faced with the issue of
deciding between alternative business projects requiring investment in tangible or intangible assets, as a contribution to meeting their strategic aims. Every investment decision requires a decision as to how an investment can be most efficiently financed from a range of possible alternatives. In each of these areas, managers need to understand the various approaches, techniques and instruments available to aid decision-making, as well as the consequences of their decisions. The module thus explores the issues to consider in investment and financing decisionmaking, the analytical and evaluative tools used, the risks and difficulties involved, as well as the relationship of financial management to strategic and operational management in general. The module builds on the Level 1 modules ‘Business Context & Functions’ and ‘Accounting’. It has a close relationship to the Level 2 core module ‘Financial Reporting & Management Accounting’ and the pathway module ‘International Trade Operations’. |
| Aims |
This module aims to: • introduce students to the characteristics of financial markets and develop understanding of the goals of corporate financial management • explain the principles of investment decision-making and develop students’ ability to apply standard techniques in a reflective manner • explain the application of various financing instruments to provide liquidity to a company, and the consequences of financing decisions • enable students to be financially literate and to demystify financial jargon, and to apply academic rigour to practical problems |