Titel für - Fachbereich Rechts- und Wirtschaftswissenschaften

Contents:
International Management: Internationalization of companies as action framework and problem area; conceptual
basics; theories of international management; strategic management, organization studies, hr, controlling
and public affairs management in international oriented companies
Organization: Topics are the terms and definitions of organizational design, organizational theories, companies
as social and technical systems, the concept of analysis and synthesis, process organization, organizational
units, methods of organisational management, and technics of organizational management.
Financial Analysis/Control: annual financial statements as database for statement analysis, Adaptation of the
balance sheet, analysis of the financial situation and profitability, performance measurement system, fundamentals,
Harvard Balanced Scorecard, key success factor-oriented balanced scorecard, balanced scorecard
and risk management, value based management, corporate management
Management Accounting: Fundamentals of management accounting, Overview of operational management
accounting, concept of strategic management accounting, techniques to prepare future prospects, techniques
to analyse strategic business environment (e. g. PEST analysis, Porter's Five Forces, SWOT analysis),
techniques to develop strategies for business segments (e. g. Porter's generic strategies, portfolio analyses)
Quality and Environmental Management: Quality and environmental management as challenges for enterprises
as well as supply chains, standardized management systems for quality, environment, energy as well
as occupational health and safety, strategic quality and environmental management, methods of quality
and environmental oriented planning and control, for example environmental respectively sustainable life
cycle assessment, failure mode and effects analysis, management of quality and environmental costs, key
performance indicators, environmental reporting, carbon-controlling
Lernergebnisse:
Die Studierenden sind nach den Veranstaltungen in der Lage,
• HGB Einzelabschüsse zu analysieren und somit die Finanz- und Erfolgslage eines Unternehmens zu beurteilen.
• spezielle Kenntnisse über Balanced Scorecard, Value Based Management und Unternehmenssteuerungssysteme
zur Unterstützung der Unternehmensführung anzuwenden.
• die Aufgaben, Ziele und Funktionen des strategischen Controllings zu verstehen.
• die Einsatzmöglichkeiten und Grenzen der einzelnen Instrumente des strategischen Controlling einzuschätzen.
• Instrumente für strategische Analysen und für die Entwicklung strategischer Handlungsempfehlungen einzusetzen.
• die Aufgaben, Ziele und Probleme des Qualitäts- und Umweltcontrollings zu verstehen.
• die Einsatzmöglichkeiten und Grenzen der einzelnen Instrumente des Qualitäts- und Umweltcontrolling
einzuschätzen.
• Chancen und Herausforderungen normierter Managementsysteme zu beurteilen.
• die Rolle der Aufbau- und Ablauforganisation bei der Unternehmenssteuerung zu verstehen.
• Möglichkeiten der Unternehmensteuerung im internationalen Kontext einzusetzen.
Learning Outcomes:
After the courses the students are able to
• analyse financial statements based on the German Commercial Code (HGB).
• use special knowledge of Balanced Scorecard, Value Based Management and Financial Control Systems to
support corporate management.
• understand the functions and objectives of management accounting.
• evaluate the benefits and limitations of the techniques of strategic management accounting.
• apply techniques of strategic management accounting for strategic analyses and for the development of strategic
recommendations.
• understand the functions, objectives and challenges of quality and environmental management.
• evaluate the benefits and limitations of the techniques of quality and environmental management.
• evaluate the pros and cons of standardized management systems.
• understand the role of organizational architecture and processes in management and controlling of a company.
• use instruments and possibilities of management and controlling in an international framework.
Rechts- und Wirtschaftswissenschaften | Wirtschaftsinformatik | M.Sc. | Modulhandbuch 138