Module Handbook

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Module WIW-BWL-INV-M-1

Investment and Financing (M, 6.0 LP)

Module Identification

Module Number Module Name CP (Effort)
WIW-BWL-INV-M-1 Investment and Financing 6.0 CP (180 h)

Basedata

CP, Effort 6.0 CP = 180 h
Position of the semester 1 Sem. in SuSe
Level [1] Bachelor (General)
Language [DE] German
Module Manager
Lecturers
Area of study [WIW-FUB] Financial Services and Financial Management
Reference course of study [WIW-82.21-SG#2009] B.Sc. Business Studies (2009) [2009]
Livecycle-State [NORM] Active

Courses

Type/SWS Course Number Title Choice in
Module-Part
Presence-Time /
Self-Study
SL SL is
required for exa.
PL CP Sem.
3V+1U WIW-BWL-INV-K-1
Investment and Financing
P 60 h 120 h - - PL1 6.0 SuSe
  • About [WIW-BWL-INV-K-1]: Title: "Investment and Financing"; Presence-Time: 60 h; Self-Study: 120 h

Examination achievement PL1

  • Form of examination: written exam (Klausur) (120 Min.)
  • Examination Frequency: each semester
  • Examination number: 31113 ("Investment and Financing")

Evaluation of grades

The grade of the module examination is also the module grade.


Contents

The Acceptance and the Success of Investments depends on the investment-associated cashflows. In the lecture ”Investment and Financing” the traditional methods of profitability calculation are shown. Moreover, the external and internal financing instruments and the different forms to raise capital are evaluated. Further topics are derivative instruments of the financial market and the financial analysis.

Structure

  • Investment:
    • Basic Information of Internal Financial Processes
    • Static Methods of Investment Appraisal
    • Dynamic Methods of Investment Appraisal
    • Applying Investment Evaluation methods in certain practical issues
  • Financing:
    • Basic Information of Internal Financial Processes
    • Static Methods of Investment Appraisal
    • Dynamic Methods of Investment Appraisal
    • Applying Investment Evaluation methods in certain practical issues

Exercise investment and Financing: (WIWI-BWL-INV-U-1)

As part of the exercise, students deal with the challenges of the lecture “Investment and Financing”. They apply the content and theories learned in the lecture and reflect critically on the results.

Competencies / intended learning achievements

Upon successful completion of the module, students will be able to
  • to present and critically appraise capital structure models.
  • to differentiate the instruments of internal and external financing.
  • to apply and differentiate between the central financial decision-making criteria and the various profit and profitability measures.
  • to determine the profitability and the optimal duration of use of an investment as well as to critically evaluate the results and processes.
  • explain the internal rate of return method and, based on this, independently produce the assessment of ambiguous solutions.
  • to formulate the tax influences on investment and financing decisions.
  • to summarize the advantages and risks of derivative instruments in the financial market.
  • carry out a financial key figure analysis and summarize the results.
  • establish a link between leverage and return on equity.

Literature

Basic literature
  • Hölscher, R./Helms, N.: Investition und Finanzierung, 2. Auflage, München 2018.

Additional literature (Teil 1 und 2)

  • Adam, D.: Investitionscontrolling, 3. Aufl., München/Wien 2000.
  • Berk, J./DeMarzo, P.: Grundlagen der Finanzwirtschaft: Analyse, Entscheidung und Umsetzung, 3. Aufl., München 2016.
  • Bieg, H./Kußmaul, H./Waschbusch, G.: Investition, 3. Aufl., München 2016.
  • Bieg, H./Kußmaul, H./Waschbusch, G.: Finanzierung, 3. Aufl., München 2016.
  • Bieg, H./Kußmaul, H.: Investitions- und Finanzierungsmanagement, Band III: Finanzwirtschaftliche Entscheidungen, München 2000.
  • Bieg, H./Kußmaul, H./Waschbusch, G.: Finanzierung in Übungen, 4. Aufl., München 2017.
  • Bieg, H./Kußmaul, H./Waschbusch, G.: Investition in Übungen, 3. Aufl., München 2015.
  • Busse, F.-J.: Grundlagen der betrieblichen Finanzwirtschaft, 5. Aufl., München 2015.
  • Hölscher, R./Kalhöfer, C.: Mathematik und Statistik in der Finanzwirtschaft. Grundlagen, Anwendungen, Fallstudien, München 2015.
  • Jahrmann, F.-U.: Finanzierung, 6. Aufl., Herne 2009.
  • Kruschwitz, L.: Investitionsrechnung, 14. Aufl., München 2014.
  • Kürsten, W. Finanzierung, in Bitz, M. u.a. (Hrsg.): Vahlens Kompendium der Betriebswirtschaftslehre, Band I, 5. Aufl., München 2005, S. 173-236.
  • Perridon, L./Steiner, M./Rathgeber, A.W.: Finanzwirtschaft der Unternehmung, 17. Aufl., München 2017.
  • Rehkugler, H.: Grundzüge der Finanzwirtschaft, München 2007.
  • Schierenbeck, H./Hölscher, R.: BankAssurance, Institutionelle Grundlagen der Bank- und Versicherungsbetriebslehre, 4. Aufl., Stuttgart 1998.
  • Schierenbeck, H./Wöhle, C.: Grundzüge der Betriebswirtschaftslehre, 19. Aufl., München/Wien 2016.
  • Schmidt, R. H./Terberger, E.: Grundzüge der Investitions- und Finanzierungstheorie, 4. Aufl., Wiesbaden 1997.
  • Vormbaum, H.: Finanzierung der Betriebe, 9. Aufl., Wiesbaden 1995.
  • Wöhe, G./Bilstein, J./Ernst, D./Häcker, J.: Grundzüge der Unternehmensfinanzierung, 11. Aufl., München 2013.
  • Wöhe, G./Döring, U.: Einführung in die Allgemeine Betriebswirtschaftslehre, 26. Aufl., München 2016.
  • Zantow, R./Dinauer, J./Schäffler, C.: Finanzwirtschaft des Unternehmens, 4. Aufl., München 2016

Materials:

  • Script
  • Olat course with additional information

Requirements for attendance of the module (informal)

In order to be prepared for the module “Investment and Financing”, it is recommended that you attend the “Business and Management Basics” and “Financial Reporting” modules in advance.

Requirements for attendance of the module (formal)

None

References to Module / Module Number [WIW-BWL-INV-M-1]

Course of Study Section Choice/Obligation
[WIW-82.21-SG#2009] B.Sc. Business Studies (2009) [2009] [Fundamentals] Basics in Management and Business Administration [P] Compulsory
[MAT-82.105-SG] B.Sc. Mathematics [Subsidiary Topic] Subsidiary Subject (Minor) [WP] Compulsory Elective
[MAT-82.105-SG] B.Sc. Mathematics [Subsidiary Topic] Subsidiary Subject (Minor) [WP] Compulsory Elective
[WIW-82.175-SG#2009] B.Sc. Business Administration and Engineering specialising in Environmental and Process Engineering (2009) [2009] [Fundamentals] Business and Management - Compulsory [P] Compulsory
[WIW-82.176-SG#2009] B.Sc. Business Administration and Engineering specialising in Computer Science (2009) [2009] [Fundamentals] Business and Management - Compulsory [P] Compulsory
[WIW-82.177-SG#2009] B.Sc. Business Administration and Engineering specialising in Chemistry (2009) [2009] [Fundamentals] Business and Management - Compulsory [P] Compulsory
[WIW-82.178-SG#2009] B.Sc. Business Administration and Engineering specialising in Electrical Engineering (2009) [2009] [Fundamentals] Business and Management - Compulsory [P] Compulsory
[WIW-82.179-SG#2009] B.Sc. Business Administration and Engineering specialising in Mechanical Engineering (2009) [2009] [Fundamentals] Business and Management - Compulsory [P] Compulsory
[MAT-82.276-SG] B.Sc. Business Mathematics [Core Modules (non specialised)] Economics and Business Sciences [WP] Compulsory Elective
[MAT-82.276-SG] B.Sc. Business Mathematics [Core Modules (non specialised)] Economics and Business Sciences [WP] Compulsory Elective
[WIW-82.789-SG#2009] B.Sc. Business Studies with Technical Qualifications (2009) [2009] [Fundamentals] Basics in Management and Business Administration [P] Compulsory
[MV-82.814-SG] B.Sc. Mechanical Engineering with a minor in Economics [Specialisation] BWL [WP] Compulsory Elective
[CHE-82.B41-SG#2020] B.Sc. Chemistry with Focus Economics [2020] [Compulsory Elective Modules] Module der Wirtschaftswissenschaften (Wahlpflichtmodule) [WP] Compulsory Elective
[CHE-88.707-SG#2020] M.Sc. Business Chemistry [2020] [Compulsory Elective Modules] Grundmodule der Wirtschaftswissenschaften [WP] Compulsory Elective
[WIW-82.?-SG#2021] B.Sc. Business Studies (2021) [2021] [Core Modules (non specialised)] Profile Area of Economic Sciences [WP] Compulsory Elective
[WIW-82.?-SG#2021] B.Sc. Business Studies with Technical Qualifications (2021) [2021] [Core Modules (non specialised)] Profile Area of Economic Sciences [WP] Compulsory Elective
[WIW-82.?-SG#2021] B.Sc. Business Administration and Engineering specialising in Chemistry (2021) [2021] [Core Modules (non specialised)] Profile Area of Economic Sciences [WP] Compulsory Elective
[WIW-82.?-SG#2021] B.Sc. Business Administration and Engineering specialising in Electrical Engineering (2021) [2021] [Core Modules (non specialised)] Profile Area of Economic Sciences [WP] Compulsory Elective
[WIW-82.?-SG#2021] B.Sc. Business Administration and Engineering specialising in Computer Science (2021) [2021] [Core Modules (non specialised)] Profile Area of Economic Sciences [WP] Compulsory Elective
[WIW-82.?-SG#2021] B.Sc. Business Administration and Engineering specialising in Energy and Process Engineering (2021) [2021] [Core Modules (non specialised)] Profile area of Economic Sciences [WP] Compulsory Elective
[WIW-82.?-SG#2021] B.Sc. Business Administration and Engineering specialising in Mechanical Engineering (2021) [2021] [Core Modules (non specialised)] Profile Area of Economic Sciences [WP] Compulsory Elective
Module-Pool Name
[MV-MB-BWL-2022-MPOOL-4] Wahlplichtmodule Bachelor Maschinenbau mit BWL