Course Overview

Cost Management

Course type: Lecture/Tutorial

Level: Bachelor

Language: German

Period: Winter term

Semester hours per week: 4

ECTS: 6

Description

In this course, participants acquire in-depth knowledge in the field of cost management. Based on the findings and problems of traditional, descriptive cost accounting, they will be able to describe cost management instruments and apply them to specific issues.

Participants are able to increase cost transparency through the use of suitable instruments. Building on this, they can interpret the generated information and make well-founded decisions to influence the cost situation (cost structure, cost level, cost progression). Participants are also familiar with important strategic cost drivers and are able to describe their influence on the cost situation.

Methods in Management

Course type: Lecture/Tutorial

Level: Master

Language: English

Period: Winter term

Semester hours per week: 4

ECTS: 6

Description

This course covers the fundamentals, methods, and tools of empirical analysis in business administration. It provides an overview of the key concepts of empirical methods in management research and introduces selected approaches in more detail using practical examples.

Note: The course is coordinated by the Institute of Marketing (Prof. Dr. Dr. h.c. Marko Sarstedt). The Professorship for Managerial Accounting is responsible for the second part of the course (Analyzing Secondary Data). Further information about the course can be found via this link.

Management Control Systems

Course type: Seminar/Proseminar

Level: Master

Language: English

Period: Winter term

Semester hours per week: 4

ECTS: 6

Description

In this course, participants learn to identify and describe control problems in organizations and to solve them through the targeted use of management control systems within the “Object of Control” framework.

In addition to theoretical considerations, a specific emphasis is placed on the practical applications of management control instruments, which are discussed in the group on the basis of case studies. After completing the course, participants are therefore able to identify and solve control problems in organizations based on unstructured information. By actively participating in and moderating case study discussions and presenting their own solutions, participants not only acquire content knowledge, but also acquire social skills that are essential for taking over management tasks in organizations.

Project course - Sustainability in M&A: Project Cases

Course type: Project course

Level: Master

Language: English

Period: Summer term

Semester hours per week: 8

ECTS: 12

Description

In this course, conducted in collaboration with industry partners, students analyze the potential acquisition of a startup by the industry partner. The main objective is to identify and select the startup that offers the best overall fit. In addition to assessing traditional criteria such as financial and strategic fit, particular attention is given to ESG considerations.

Beyond evaluating ESG practices – including environmental management, social responsibility, and corporate governance – students also carry out a thorough analysis of the startups’ financial performance and operational structures. This involves examining balance sheets, sustainability reports, supplier lists, and ESG ratings (e.g., MSCI or DJIS) to assess financial stability as well as long-term growth potential.