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General Business Administration

Module name (EN):
Name of module in study programme. It should be precise and clear.
General Business Administration
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Digital Business and IT, Bachelor, SO 01.10.2023
Module code: WINF-B23-110
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.
P460-0002
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.
2V+2U (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:
German
Assessment:
Written exam

[updated 23.09.2025]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

WIB21-110 (P450-0278) Industrial Engineering, Bachelor, ASPO 01.10.2021 , semester 1, mandatory course
WINF-B23-110 (P460-0002) Digital Business and IT, Bachelor, SO 01.10.2023 , 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:
WINF-B23-310 Cost Accounting and the Basics of Management Accounting


[updated 10.07.2025]
Module coordinator:
Prof. Dr. Stefan Georg
Lecturer: Prof. Dr. Stefan Georg

[updated 24.07.2023]
Learning outcomes:
After successfully completing this module, students will:
• be able to explain the basic concepts of business administration and apply them to individual areas of a company
• demonstrate a fundamental understanding of entrepreneurial thinking and action for the individual sub-areas of business administration, particularly with regard to corporate goals
• be able to explain current topics in business administration, such as sustainability, digitalization, or the use of AI in companies
• be able to draw initial conclusions by using the terms and concepts learned for simple business questions

[updated 23.09.2025]
Module content:
 
1. Basic business knowledge (economic cycle, types of goods, economic sectors, factors of production, economic principles, effectiveness and efficiency, corporate goals, location factors)
2. Corporate structure (legal forms, partnerships, corporations, mergers, cartels, employees)
3. Organization (organizational structure, process organization, branches & subsidiaries, franchising)
4. Personnel and work (personnel management, personnel requirements, recruitment, working time models, remuneration, co-determination, gender equality)
5. Operational functions (value chain, procurement, manufacturing, marketing, sales)
6. Accounting (flow variables, external accounting, internal accounting, balance sheet structure, cost accounting system structure)
7. Investment and financing (types of investment, investment objectives, financing options, capital market, stock exchange, shares, cost average effect)
8. Controlling & taxation (big data, key performance indicators, balanced scorecard, corporate taxes, sales tax, income tax)
9. Digitalization in companies (digital business models, digital marketing, AI and machine learning, digital payment systems)
10. Sustainability (sustainability goals, climate protection, CO2 trading, e-mobility, renewable energies)


[updated 23.09.2025]
Teaching methods/Media:
The individual topics will be illustrated and explored in greater depth through real-life company reports and press quotes, as well as exercises. We will focus on using the terms and tools learned. A book accompanying the lecture will be published.


[updated 23.09.2025]
Recommended or required reading:
Amely, Krickhahn: BWL für Dummies. Wiley-VCH, aktuelle Auflage
Georg: Wirtschaft verstehen. Grundlagen und aktuelle Themen der Betriebswirtschaftslehre. Epubli, aktuelle Auflage
Hutzschenreuter: Allgemeine Betriebswirtschaftslehre. Grundlagen mit zahlreichen Praxisbeispielen. Springer, aktuelle Auflage
Opresnik, Rennhak: Allgemeine Betriebswirtschaftslehre. Grundlagen unternehmerischer Funktionen. Springer, aktuelle Auflage
Wöhe, Döring et al.: Einführung in die Allgemeine Betriebswirtschaftslehre. Vahlen, aktuelle Auflage


[updated 23.09.2025]
 
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