Financial Management and Investment Decisions

Brief description

  • 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

Full-Time

Academic year

2023

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-VZ-DE-23