Module Manual Business Administration Compulsory modules 3BW-BWLG-10 Foundations of Business Administration / Learning and Working Techniques The module focuses on the introduction to business administration and discusses the subject and methods of scientific work respectively academic writing and media- supported presentation. In addition, the module addresses advice on and methods of self- and time management. 1st Semester 7 ECTS 3BW-WIMA-10 Business Mathematics and Informatics The module deals with the principles of analysis, linear algebra, linear optimization and financial mathematics in the context of economics. The sessions focusing on computer science address the business relevance of modern information technology. This includes an exploration of fundamental aspects of network administration, data protection, data security and various database models. 1st Semester 7 ECTS 3BW-MARK-20 Marketing and Business Law This module provides a systematic introduction to the marketing mindset, its principles, decision- making processes, instruments and methods. Furthermore, the module aims to give students an insight into the legal foundations of essential economic and social interrelationships. 2nd Semester 5 ECTS 3BW-WEN1-20 Business English Elementary Level Referring to their previous knowledge and language skills, this module sets the basis to get business students to an intermediate (B2) level. The module provides students an introduction to general aspects of economics and systematically develops key language skills as well as intercultural awareness for a successful communication in this field. 2nd Semester 4 ECTS
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Module Manual Business Administration
Compulsory modules
3BW-BWLG-10 Foundations of Business Administration /
Learning and Working Techniques
The module focuses on the introduction to
business administration and discusses the
subject and methods of scientific work
respectively academic writing and media-
supported presentation. In addition, the module
addresses advice on and methods of self- and
time management.
1st Semester 7 ECTS
3BW-WIMA-10 Business Mathematics and Informatics
The module deals with the principles of analysis,
linear algebra, linear optimization and financial
mathematics in the context of economics. The
sessions focusing on computer science address
the business relevance of modern information
technology. This includes an exploration of
fundamental aspects of network administration,
data protection, data security and various
database models.
1st Semester 7 ECTS
3BW-MARK-20 Marketing and Business Law
This module provides a systematic introduction to
the marketing mindset, its principles, decision-
making processes, instruments and methods.
Furthermore, the module aims to give students
an insight into the legal foundations of essential
economic and social interrelationships.
2nd Semester 5 ECTS
3BW-WEN1-20 Business English Elementary Level
Referring to their previous knowledge and
language skills, this module sets the basis to get
business students to an intermediate (B2) level.
The module provides students an introduction to
general aspects of economics and systematically
develops key language skills as well as
intercultural awareness for a successful
communication in this field.
2nd Semester 4 ECTS
3BW-STOR-20 Statistics and Operations Research
The module focuses on the basic statistical
methods and procedures of Operations Research
(OR) that are essential for economic sciences.
Focus is laid on the confident mastering of the
conveyed methods and their effective application
to economic issues. The module does not include
mathematical proofs. Mathematics is rather
regarded as a tool for dealing with statistical
questions and the quantitative modelling of
economic processes to support decision-making.
2nd Semester 5 ECTS
3BW-MIMA-30 Micro- and Macroeconomics
Students acquire basic knowledge of
macroeconomics, which enables them to analyze
and assess business issues from an economic
perspective. The first part of the course focuses
on the discussion of microeconomic issues. In
macro-economics, students gain fundamental
knowledge that includes both real economic and
monetary aspects.
3rd Semester 5 ECTS
3BW-KOKO-30 Communication and Cooperation
The module develops social and communicative
competence in the areas of negotiation,
moderation, conversation, conflict management
and intercultural communication. Students are
trained in goal-oriented and confident discussion
and relationship management as well as in
avoiding intercultural conflicts. Cooperation and
collaboration are discussed in the context of
teamwork and team development.
3rd Semester 5 ECTS
3BW-ORPW-40 Organization and Personnel Management
Students get to know organization as a
management function and its importance for the
success of a company. They are familiarized with
alternatives for designing the structural and
process organization. Furthermore, they are
sensitized to problems of organizational change.
In the field of human resources management,
students deal with the tasks of personnel
management in the company. For this purpose,
the module presents methods and procedures
4th Semester 5 ECTS
commonly used in practice for personnel
planning, recruitment, release, remuneration and
administration as well as personnel development.
3BW-WIGL-40 Economic Policy and Globalization
Students gain an overview of important sub-
areas and problems of economic policy. They
understand the importance of the monetary
sector for the economy as a whole. The
understanding of the process of
internationalization is deepened through the
discussion of financial systems and the
international monetary order. Students learn to
classify current developments in economic policy
in the context of globalization.
4th Semester 5 ECTS
3BW-WEN2-40 Business English Intermediate Level
This module provides students with a deeper
insight into business communication. More
business topics are discussed, demanding a
greater involvement of the students. Students
intensify their Business English knowledge and
improve their language skills beyond B2 level.
4th Semester 4 ECTS
3BW-PFAR-40 Personnel Management and Labor Law
Students deal with the importance of personnel
management in the company. They are familiar
with corresponding methods and procedures and
apply them in an exemplary manner. Students
are familiarized with the most important principles
of labor law. They are to be enabled to derive
appropriate decisions from problems related to
labor law.
4th Semester 5 ECTS
3BW-UFWE-50 Corporate Management, Leadership and
Business Ethics
Against the background of globalization and
internationalization, students are familiarized with
the essential contents and methods of corporate
management. For a holistic understanding, the
module focuses on the discussion of systemic
contexts. The theory-based discussion of the
levels of corporate management (normative,
5th Semester 8 ECTS
strategic and operative) is supplemented by
innovative management and control methods
from practice. Furthermore, students are
introduced to basic concepts of business and
corporate ethics. Case studies complement and
deepen the discussion of the covered topic
areas. Leadership competence comprises both
personal leadership as well as leadership of
employees. Managers and their leadership skills,
both in professional and social terms, are among
the most important factors for the success of a
company.
3BW-WEN3-60 Business English Advanced Level
This module takes students to fluency. They
achieve Business English skills at C1 level. It
extends their practical knowledge of particular
business situations and provides them with an
excellent basis for their first work experience in
an English-speaking environment.
6th Semester 4 ECTS
Compulsory Modules: Business Administration - Trade
3BW-HBUF-10 Commercial Accounting
The module deals with the foundations of
commercial (double-entry) accounting in trading
companies. Students are introduced to the
principles of business accounting.
1st Semester 5 ECTS
3BW-HWAW-10 Enterprise Resource Planning
Students are familiarized with the function and
the components of enterprise resource planning
both in theory and in company-specific
applications. They are enabled to confidently
apply scientific working techniques and problem-
solving methods to improve process organization
in enterprise resource planning. Cost reduction
potentials are an essential factor in this context.
1st Semester 5 ECTS
3BW-HJAB-20 Annual Accounts and Balance Sheet
Management
The module covers the legal basis, structure and
contents of annual accounts, taking into account
the legal form and size of commercial
enterprises. Focus is laid on the recording,
valuation and reporting of assets and financial
obligations. In addition, the information provided
in corporate reporting is analyzed. Moreover, the
module imparts the legal framework and the
concrete organization of accounting under
German commercial law (HGB) and international
accounting standards (IFRS).
2nd Semester 5 ECTS
3BW-HMLO-20 Trade Marketing and Logistics
In this module, students learn how to carry out
marketing and logistics-related activities with their
relatively independent goals, strategies,
measures and controls from the perspective of a
trading company. In order to manage logistical
processes, students are familiarized with the
planning of national and international goods
routes using specific transaction types and taking
into account relevant regulations for the export
and import of goods.
2nd Semester 5 ECTS
3BW-HKLR-30 Cost and Performance Accounting, Investment
Calculation
Students learn to understand the status and
structure of cost and performance accounting in
commercial enterprises, especially with regard to
cost type, cost center and cost unit accounting.
They are able to assign costs within the
framework of cost type accounting, record costs
for individual trade-specific problems and make
allocations to cost centers and cost objects.
Students gain an overview of investments in
trade and the methods of investment calculation.
3rd Semester 7 ECTS
3BW-HINF-30 Corporate Tax Management and Financing
The module imparts the principles of German tax
law and the tax system. Students are familiarized
with the relevant tax types in the context of the
tax system and taxation principles. They are able
to describe and analyze the effects of decisions
triggered by taxes. Students understand the
financial and economic tasks in a trading
company. They differentiate the basic forms of
external and internal corporate financing.
3rd Semester 7 ECTS
3BW-HWPM-40 ERP Systems/ Project Management
Students are provided with a basic overview of
ERP systems in terms of their architecture, their
functionalities and the products available on the
market. They are familiarized with possible
applications in trading companies and apply their
knowledge by means of an industry-related
business scenario. For the trade sector, the
entire logistics chain of a trading company can be
simulated, including all interfaces to Human
Resources and Financial Accounting. Students
are able to apply project management
instruments and methods using the example of
the introduction of an ERP system in a company.
4th Semester 5 ECTS
3BW-HSTC-50 Strategic Management Accounting
Students are familiarized with the tasks of
strategic management accounting in trading
companies and are able to perform strategic
analyses. They get to know and understand
modern management accounting instruments.
The use of a business simulation game allows a
realistic, model-like depiction of a company.
Students formulate goals for corporate
management and are able to recognize and
coordinate correlations between decision areas.
5th Semester 6 ECTS
3BW-HOCO-60 Operative Management Accounting
Operational management accounting, in
conjunction with strategic management
accounting in trading companies, represents an
important pillar of success-oriented corporate
management. Students understand cost and
performance accounting as an essential source
of information for management accounting. They
are familiarized with the tools of operative
management accounting and their potential for
profit and value enhancement. They are able to
apply operative analysis methods and use
suitable key figures and key figure systems.
6th Semester 5 ECTS
Compulsory Modules: Business Administration - Industry
3BW-IBUF-10 Industrial Accounting
The module deals with the foundations of
commercial (double-entry) accounting in
industrial companies. The students receive an
introduction to the principles of business
accounting
1st Semester 5 ECTS
3BW-IMAP-10 Materials and Production Management
Students are familiarized with the principles of
the operational performance process in industrial
companies in the context of procurement and
production. They examine the tasks and
processes of materials management and are able
to apply selected materials management
instruments. They are in a position to
characterize a production management system
on the basis of its components, objectives, tasks
and characteristics and to evaluate practice-
relevant production types in terms of their
advantages and disadvantages for the realization
of production management objectives.
1st Semester 5 ECTS
3BW-IJAB-20 Annual Accounts and Balance Sheet
Management
The module covers the legal basis, structure and
contents of annual accounts, taking into account
the legal form and size of industrial enterprises.
Focus is laid on the recording, valuation and
reporting of assets and financial obligations. In
addition, the information provided in corporate
reporting is analyzed. Moreover, the module
imparts the legal framework and the concrete
organization of accounting under German
commercial law (HGB) and international
accounting standards (IFRS).
2nd Semester 5 ECTS
3BW-IAWL-20 Sales Management and Logistics
This module deals with marketing and sales from
the perspective of the functional area of " sales
management" of an industrial company. In this
module, students learn how to develop the
company`s sales functions with their relatively
independent goals, strategies, measures and
controls. In order to manage sales logistics
processes, students are familiarized with national
and international goods routes using specific
transaction types and taking into account relevant
regulations for the export and import of goods.
2nd Semester 5 ECTS
3BW-IKLR-30 Cost and Performance Accounting, Investment
Calculation
Students learn to understand the status and
structure of cost and performance accounting in
industrial enterprises, especially with regard to
cost type, cost center and cost unit accounting.
They are able to assign costs within the
framework of cost type accounting, record costs
for individual industry-specific problems and
make allocations to cost centers and cost
objects. Students gain an overview of
investments in the industrial sector and the
methods of investment calculation.
3rd Semester 7 ECTS
3BW-IINF-30 Corporate Tax Management and Financing
The module imparts the principles of German tax
law and the tax system. Students are familiarized
with the relevant tax types in the context of the
tax system and taxation principles. They are able
to describe and analyze the effects of decisions
triggered by taxes. Students understand the
financial and economic tasks in an industrial
company. They differentiate the basic forms of
external and internal corporate financing.
3rd Semester 7 ECTS
3BW-IEPM-40 ERP Systems/ Project Management
Students are provided with a basic overview of
merchandise management systems in terms of
their architecture, their functionalities and the
products available on the market. They are
familiarized with possible applications in industrial
companies and apply their knowledge by means
of an industry-related business scenario. For the
industrial sector, the entire logistics chain of a
manufacturing company can be simulated,
including all interfaces to Human Resources and
Financial Accounting. Students are able to apply
project management instruments and methods
using the example of the introduction of an ERP
system in a company.
4th Semester 5 ECTS
3BW-ISTC-50 Strategic Management Accounting
Students get to know the tasks and objectives of
management accounting as an operational sub-
function as well as its design in business
practice. In particular, they are familiarized with
the specific issues of strategic management
accounting in an industrial company. They are
able to carry out strategic analyses, derive
company and business area specific strategies
and evaluate them in terms of their impact on
success. For this purpose, they become
acquainted with common management
accounting tools and their application. In addition,
the module includes a business simulation of an
industrial company to realistically illustrate the
examined problems and solution approaches.
5th Semester 6 ECTS
3BW-IOCO-60 Operative Management Accounting
Operative management control is an important
pillar of the modern management of industrial
companies to achieve short and medium-term
targets. Students understand accounting as a
primary source of information for operative
management accounting. They are familiarized
with different approaches for mapping and
analyzing success- and liquidity-related control
parameters and are able to apply them in the
context of planning and control processes. In
addition, the module introduces approaches to
cost, time and quality management as well as
performance measurement, which provide a link
to questions of strategic management
accounting.
6th Semester 5 ECTS
Compulsory Elective Modules: Business Administration
3BW-WMA-50 Procurement Management
Students deepen their knowledge in the field of
procurement and warehouse management as a
main operational function in industrial and
commercial companies. They master the basic
tools of materials management and learn to
analyze both strategic and operational problems
and derive action recommendations for
managers.
5th Semester 5 ECTS
3BW-WPM-50 Personnel Management
Professional personnel management is of
increasing importance for economic success in
global competition and is thus moving more and
more into the focus of success-oriented
entrepreneurial action. In this module, students
deepen their knowledge of the various process
functions in human resources management.
Furthermore, they are enabled to grasp problems
in human resources management in terms of
content and methodology and present possible
solutions.
5th Semester 5 ECTS
3BW-WMM-50 Marketing Management
Building on the contents on marketing, the
module presents and elaborates on the essential
tasks of the marketing management process.
This process constitutes an important tool for a
systematic approach when creating and
implementing a marketing concept.
5th Semester 5 ECTS
3BW-WIH-50 Internet Trade
Students acquire a basic understanding of e-
business applications in industrial and
commercial companies. They learn to identify the
requirements of Internet commerce and to
develop their own solutions for innovative e-
commerce applications. In this context, students
work in teams to draw up business plans for e-
shops. Furthermore, the module includes
interactive training in the form of a business
game on e-commerce.
5th Semester 5 ECTS
3BW-WLO-50 Logistics
Logistics in industrial, commercial and service
companies is gaining in importance and thus
becoming a core function of processes
operations within and between companies. This
module examines the different fields of action for