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Principles of Business Administration

Module name (EN):
Name of module in study programme. It should be precise and clear.
Principles of Business Administration
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Tourism-Management, Bachelor, ASPO 01.10.2015
Module code: BITM-110
SAP-Submodule-No.:
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
P440-0033
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.
4V (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: 1
Mandatory course: yes
Language of instruction:
English/German
Assessment:
Written exam (90 minutes / can be repeated semesterly)

[updated 21.03.2018]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

BITM-110 (P440-0033) International Tourism-Management, Bachelor, ASPO 01.10.2013 , semester 1, mandatory course
BITM-110 (P440-0033) International Tourism-Management, Bachelor, ASPO 01.10.2015 , semester 1, mandatory course
BITM-110 (P440-0033) International Tourism-Management, Bachelor, ASPO 01.10.2017 , semester 1, mandatory course
BITM-110 (P440-0033) International Tourism-Management, Bachelor, ASPO 01.10.2020 , semester 1, 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. Kerstin Heuwinkel
Lecturer:
Dozierende des Studiengangs


[updated 04.08.2016]
Learning outcomes:
After successfully completing this course students will:
 
Introduction to Business Administration
- be able to think in economic and especially in business-related dimensions,
- be able to explain economic decisions
- be able to position business administration in the general scientific system and differentiate the sub-areas of business administration
- be able to assess the efficiency of the use of individual production factors and their combined use
- be able to explain the meaning and purpose of business key figures and be able to derive and apply important key figures
- be able to identify the most important characteristics of the strategic management process
- be able to describe selected models for situation analysis and the development of strategies
- be able to give an overview of the connections to tourism-specific and international characteristics of business administration.
 
Accounting Techniques
 
- understand how the economic reality within a company and in external relationships to procurement, sales and financial markets is reflected in the company´s figures.


[updated 17.09.2018]
Module content:
Introduction to Business Administration
 
- Basic concepts and interrelationships in business administration
- Economies and business administration
- Production factors
- Operational key figures to measure the efficiency of factor input
- Strategic corporate management and strategy approaches
- Planning, decision making and control of business processes
- Concepts and approaches in the operational areas of production and sales, investment and financing
 
Bookkeeping
 
- Business account system
- Transactions in asset management, operating activities and financing activities


[updated 17.09.2018]
Teaching methods/Media:
Lecture, exercises and discussions with students, as well as presentations by the students

[updated 17.09.2018]
Recommended or required reading:
Introduction to Business Administration
 
- Beschorner, D. / Peemöller, V. H.: Allgemeine Betriebswirtschaftslehre, aktuellste Aufl., Herne/Berlin
- Jung, H., Allgemeine Betriebswirtschaftslehre, latest edition, München
- Olfert, H. / Rahn H.J.: Einführung in die Betriebswirtschaftslehre, latest edition, Ludwigshafen
- Schierenbeck, H.: Grundzüge der Betriebswirtschaftslehre, latest edition, München und Wien
- Schmalen, H / Pechtl H..: Grundlagen und Probleme der Betriebswirtschaft, latest edition, Stuttgart         
- Vahs, D. / Schäfer-Kunz, J.: Einführung in die Betriebswirtschaftslehre, latest edition, Stuttgart
- Wöhe, G. / Döring, U.: Einführung in die Allgemeine Betriebswirtschaftslehre, latest edition, München
 
Bookkeeping
 
- Bieg, Hartmut: Buchführung. NWB-Verlag. Herne, latest edition
- Wöhe, Günter/ Kuߟmaul, Heinz: Grundzüge der Buchführung und Bilanztechnik. Vahlen, München, latest edition.


[updated 21.03.2018]
 
[Tue Nov  4 04:37:10 CET 2025, CKEY=igbx, BKEY=itm3, CID=BITM-110, LANGUAGE=en, DATE=04.11.2025]