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Business Economics

Module name (EN):
Name of module in study programme. It should be precise and clear.
Business Economics
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Electrical Engineering, Bachelor, ASPO 01.10.2005
Module code: E205
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
3V+1U (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
5
Semester: 2
Mandatory course: yes
Language of instruction:
German
Assessment:
Written examination

[updated 10.03.2010]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

E205. Biomedical Engineering, Bachelor, ASPO 01.10.2011 , semester 2, mandatory course, course inactive since 28.11.2013
E205 Electrical Engineering, Bachelor, ASPO 01.10.2005 , semester 2, mandatory course
Workload:
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Udo Venitz
Lecturer:
Prof. Dr. Udo Venitz


[updated 10.03.2010]
Learning outcomes:
Students who have successfully completed this module will have a broad general understanding of the economic aspects of business and the economic rationale behind entrepreneurial decisions.
They will have been introduced to the basic terminology of business administration and will have acquired a systematic and critical overview of the major legal and taxation factors underlying business decision making. They will understand the stages that make up the process of providing goods and services and will be acquainted with the methods used in business and tax accounting systems.  With the knowledge gained in this course, students will be able to address more advanced topics in business economics.
By learning about the methods and techniques used in business management, students will know how to use the existing legal and taxation framework to prepare and find cost-effective solutions to standard business problems.

[updated 10.03.2010]
Module content:
1.Introductory overview of business economics and basic terminology
 
2.The legal forms of companies  
 2.1.Partnerships
 2.2.Private and public limited companies
 
3.Corporate taxation
 3.1.Income tax
 3.2.Corporation tax
 3.3.Trade tax
 3.4.Sales tax
 
4.The basic factors of production
 4.1.Labour (time and motion studies, remuneration systems)
 4.2.Equipment (depreciation, maintenance)
 4.3.Materials (bill of materials)
 
5.Marketing
 
6.Investment
 6.1.Statistical techniques
 6.2.Dynamic methods
 
7.Finance
 7.1.Equity financing
 7.2.Debt financing
 
8.Financial accounting
 8.1.Internal accounting
 8.2.Annual financial statements
 
9.Cost accounting methods (cost type accounting, cost centre accounting, cost unit accounting)


[updated 10.03.2010]
Recommended or required reading:
BARTZSCH: Betriebswirtschaft für Ingenieure; 7. Auflage; VDE Verlag; 2001
BIERLE: Grundlagen der BWL; Band 1; 9. Auflage; Alpha Verlag; 2002
OLFERT: Einführung in die Betriebswirtschaftslehre; 8. Auflage; Kiehl Verlag; 2005
SELCHERT: Einführung in die Betriebswirtschaftslehre; 8. Auflage; Oldenbourg Verlag; 2001
WÖHE: Einführung in die Allgemeine Betriebswirtschaftslehre; 22. Auflage; Vahlen Verlag; 2005

[updated 10.03.2010]
 
[Mon Apr 29 10:29:07 CEST 2024, CKEY=eb, BKEY=e, CID=E205, LANGUAGE=en, DATE=29.04.2024]