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Investment and Financing

Module name (EN):
Name of module in study programme. It should be precise and clear.
Investment and Financing
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
Industrial Engineering, Bachelor, ASPO 01.10.2021
Module code: WIBb21-500
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.
P450-0329
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.
30VS (30 hours)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
5
Semester: 5
Mandatory course: yes
Language of instruction:
German
Assessment:
Exam

[updated 18.06.2025]
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).
The total student study time for this course is 150 hours.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Studienleitung
Lecturer: Studienleitung

[updated 08.10.2021]
Learning outcomes:
Investment:
After successfully completing this module, students will:
• have a broad overview of the financially effective decision-making processes in companies.
• be able to explain the reasons for financing and investment transactions and the periodization of incoming and outgoing payment series
• be able to implement common methods of static and dynamic investment appraisal procedures as well as other procedures (taking into account taxes, useful life, uncertainty) and apply them appropriately to operational decision-making situations
• be able to compare advantageousness based on the respective prerequisites and conditions of use
   
Financing:
After successfully completing this module, students will:
• be able to present a broad overview of the financial decision-making factors in companies
• be able to compare advantageousness based on the respective prerequisites and conditions of use
• be able to name the most important instruments of external and internal financing
• depending on the maturity, they will be able to tap suitable sources of equity or external financing and select them according to the situation.
• be able to apply their knowledge of legal and tax structuring options and confidently make financing decisions in standard business situations


[updated 18.06.2025]
Module content:
Investment:
1.      Preliminary remarks
        1.1     Terms
        1.2     Financial decision criteria
   
2.      Static investment calculation methods
        2.1     Common characteristics of static methods
        2.2     Cost comparison calculation
        2.3     Profit comparison calculation
        2.4     Profitability calculation
        2.5     Static amortization calculation
   
3.      Dynamic investment calculation methods
        3.1     Principles of financial mathematics
        3.2     Common characteristics of dynamic methods
        3.3     Net present value (NPV) method
        3.4     Annuity method
        3.5     Internal rate of return (IRR)
        3.6     Dynamic amortization calculation
   
4.      Selected dynamic calculation methods
        4.1     Compound methods
        4.2     Determining the optimum life/the optimal replacement cycle
        4.3     Consideration of taxes/depreciation of money in preinvestment analysis
        4.4     Consideration of uncertainty
   
Financing:
1.      Basic financial principles
   
2.      Debt financing
        2.1     Self-financing
                2.1.1   of companies without access to the stock exchange
                2.1.2   of companies with access to the stock exchange
        2.2     External financing
                2.2.1   Long-term external financing
                2.2.2   Short-term external financing
        2.3     Special forms
        2.4     Derivative forms of equity and debt financing
   
3.      Internal financing
        3.1     Self-financing
        3.2     Financing from depreciation and provisions
        3.3     Financial planning and determining capital requirements
        3.4     Financial analysis
   
The theoretical aspects of all topics will be presented and practiced in numerous exercises.


[updated 18.06.2025]
Teaching methods/Media:
Lecture, digitally supported teaching, self-study

[updated 18.06.2025]
Recommended or required reading:
Investment:
• Bieg, Hartmut/Kußmaul, Heinz: Investition, aktuelle Auflage
• Blohm, Hans; Lüder, Klaus; Schäfer, Christina: Investition, aktuelle Auflage
• Kußmaul, Heinz: Betriebswirtschaftslehre für Existenzgründer, aktuelle Auflage
• Olfert, K./Reichel, C.:  Investition, aktuelle Auflage
• Perridon, L./Steiner, M./Rathgeber, A.:  Finanzwirtschaft der Unternehmung, aktuelle Auflage
   
Financing:
• Bieg, Hartmut/Kußmaul, Heinz: Finanzierung, aktuelle Auflage
• Hirth, H.:  Grundzüge der Finanzierung und Investition, aktuelle Auflage
• Kruschwitz, L./Husmann, S.: Finanzierung und Investition, aktuelle Auflage
• Olfert, K.:  Finanzierung, aktuelle Auflage

[updated 18.06.2025]
 
[Wed Jul  9 20:22:34 CEST 2025, CKEY=wiufb, BKEY=wit, CID=WIBb21-500, LANGUAGE=en, DATE=09.07.2025]