Module Manual Business Administration

Compulsory modules

3BW-BWLG-10 Foundations of Business Administration /

Learning and Working Techniques

The module focuses on the introduction to

business administration and discusses the

subject and methods of scientific work

respectively academic writing and media-

supported presentation. In addition, the module

addresses advice on and methods of self- and

time management.

1st Semester 7 ECTS

3BW-WIMA-10 Business Mathematics and Informatics

The module deals with the principles of analysis,

linear algebra, linear optimization and financial

mathematics in the context of economics. The

sessions focusing on computer science address

the business relevance of modern information

technology. This includes an exploration of

fundamental aspects of network administration,

data protection, data security and various

database models.

1st Semester 7 ECTS

3BW-MARK-20 Marketing and Business Law

This module provides a systematic introduction to

the marketing mindset, its principles, decision-

making processes, instruments and methods.

Furthermore, the module aims to give students

an insight into the legal foundations of essential

economic and social interrelationships.

2nd Semester 5 ECTS

3BW-WEN1-20 Business English Elementary Level

Referring to their previous knowledge and

language skills, this module sets the basis to get

business students to an intermediate (B2) level.

The module provides students an introduction to

general aspects of economics and systematically

develops key language skills as well as

intercultural awareness for a successful

communication in this field.

2nd Semester 4 ECTS

3BW-STOR-20 Statistics and Operations Research

The module focuses on the basic statistical

methods and procedures of Operations Research

(OR) that are essential for economic sciences.

Focus is laid on the confident mastering of the

conveyed methods and their effective application

to economic issues. The module does not include

mathematical proofs. Mathematics is rather

regarded as a tool for dealing with statistical

questions and the quantitative modelling of

economic processes to support decision-making.

2nd Semester 5 ECTS

3BW-MIMA-30 Micro- and Macroeconomics

Students acquire basic knowledge of

macroeconomics, which enables them to analyze

and assess business issues from an economic

perspective. The first part of the course focuses

on the discussion of microeconomic issues. In

macro-economics, students gain fundamental

knowledge that includes both real economic and

monetary aspects.

3rd Semester 5 ECTS

3BW-KOKO-30 Communication and Cooperation

The module develops social and communicative

competence in the areas of negotiation,

moderation, conversation, conflict management

and intercultural communication. Students are

trained in goal-oriented and confident discussion

and relationship management as well as in

avoiding intercultural conflicts. Cooperation and

collaboration are discussed in the context of

teamwork and team development.

3rd Semester 5 ECTS

3BW-ORPW-40 Organization and Personnel Management

Students get to know organization as a

management function and its importance for the

success of a company. They are familiarized with

alternatives for designing the structural and

process organization. Furthermore, they are

sensitized to problems of organizational change.

In the field of human resources management,

students deal with the tasks of personnel

management in the company. For this purpose,

the module presents methods and procedures

4th Semester 5 ECTS

commonly used in practice for personnel

planning, recruitment, release, remuneration and

administration as well as personnel development.

3BW-WIGL-40 Economic Policy and Globalization

Students gain an overview of important sub-

areas and problems of economic policy. They

understand the importance of the monetary

sector for the economy as a whole. The

understanding of the process of

internationalization is deepened through the

discussion of financial systems and the

international monetary order. Students learn to

classify current developments in economic policy

in the context of globalization.

4th Semester 5 ECTS

3BW-WEN2-40 Business English Intermediate Level

This module provides students with a deeper

insight into business communication. More

business topics are discussed, demanding a

greater involvement of the students. Students

intensify their Business English knowledge and

improve their language skills beyond B2 level.

4th Semester 4 ECTS

3BW-PFAR-40 Personnel Management and Labor Law

Students deal with the importance of personnel

management in the company. They are familiar

with corresponding methods and procedures and

apply them in an exemplary manner. Students

are familiarized with the most important principles

of labor law. They are to be enabled to derive

appropriate decisions from problems related to

labor law.

4th Semester 5 ECTS

3BW-UFWE-50 Corporate Management, Leadership and

Business Ethics

Against the background of globalization and

internationalization, students are familiarized with

the essential contents and methods of corporate

management. For a holistic understanding, the

module focuses on the discussion of systemic

contexts. The theory-based discussion of the

levels of corporate management (normative,

5th Semester 8 ECTS

strategic and operative) is supplemented by

innovative management and control methods

from practice. Furthermore, students are

introduced to basic concepts of business and

corporate ethics. Case studies complement and

deepen the discussion of the covered topic

areas. Leadership competence comprises both

personal leadership as well as leadership of

employees. Managers and their leadership skills,

both in professional and social terms, are among

the most important factors for the success of a

company.

3BW-WEN3-60 Business English Advanced Level

This module takes students to fluency. They

achieve Business English skills at C1 level. It

extends their practical knowledge of particular

business situations and provides them with an

excellent basis for their first work experience in

an English-speaking environment.

6th Semester 4 ECTS

Compulsory Modules: Business Administration - Trade

3BW-HBUF-10 Commercial Accounting

The module deals with the foundations of

commercial (double-entry) accounting in trading

companies. Students are introduced to the

principles of business accounting.

1st Semester 5 ECTS

3BW-HWAW-10 Enterprise Resource Planning

Students are familiarized with the function and

the components of enterprise resource planning

both in theory and in company-specific

applications. They are enabled to confidently

apply scientific working techniques and problem-

solving methods to improve process organization

in enterprise resource planning. Cost reduction

potentials are an essential factor in this context.

1st Semester 5 ECTS

3BW-HJAB-20 Annual Accounts and Balance Sheet

Management

The module covers the legal basis, structure and

contents of annual accounts, taking into account

the legal form and size of commercial

enterprises. Focus is laid on the recording,

valuation and reporting of assets and financial

obligations. In addition, the information provided

in corporate reporting is analyzed. Moreover, the

module imparts the legal framework and the

concrete organization of accounting under

German commercial law (HGB) and international

accounting standards (IFRS).

2nd Semester 5 ECTS

3BW-HMLO-20 Trade Marketing and Logistics

In this module, students learn how to carry out

marketing and logistics-related activities with their

relatively independent goals, strategies,

measures and controls from the perspective of a

trading company. In order to manage logistical

processes, students are familiarized with the

planning of national and international goods

routes using specific transaction types and taking

into account relevant regulations for the export

and import of goods.

2nd Semester 5 ECTS

3BW-HKLR-30 Cost and Performance Accounting, Investment

Calculation

Students learn to understand the status and

structure of cost and performance accounting in

commercial enterprises, especially with regard to

cost type, cost center and cost unit accounting.

They are able to assign costs within the

framework of cost type accounting, record costs

for individual trade-specific problems and make

allocations to cost centers and cost objects.

Students gain an overview of investments in

trade and the methods of investment calculation.

3rd Semester 7 ECTS

3BW-HINF-30 Corporate Tax Management and Financing

The module imparts the principles of German tax

law and the tax system. Students are familiarized

with the relevant tax types in the context of the

tax system and taxation principles. They are able

to describe and analyze the effects of decisions

triggered by taxes. Students understand the

financial and economic tasks in a trading

company. They differentiate the basic forms of

external and internal corporate financing.

3rd Semester 7 ECTS

3BW-HWPM-40 ERP Systems/ Project Management

Students are provided with a basic overview of

ERP systems in terms of their architecture, their

functionalities and the products available on the

market. They are familiarized with possible

applications in trading companies and apply their

knowledge by means of an industry-related

business scenario. For the trade sector, the

entire logistics chain of a trading company can be

simulated, including all interfaces to Human

Resources and Financial Accounting. Students

are able to apply project management

instruments and methods using the example of

the introduction of an ERP system in a company.

4th Semester 5 ECTS

3BW-HSTC-50 Strategic Management Accounting

Students are familiarized with the tasks of

strategic management accounting in trading

companies and are able to perform strategic

analyses. They get to know and understand

modern management accounting instruments.

The use of a business simulation game allows a

realistic, model-like depiction of a company.

Students formulate goals for corporate

management and are able to recognize and

coordinate correlations between decision areas.

5th Semester 6 ECTS

3BW-HOCO-60 Operative Management Accounting

Operational management accounting, in

conjunction with strategic management

accounting in trading companies, represents an

important pillar of success-oriented corporate

management. Students understand cost and

performance accounting as an essential source

of information for management accounting. They

are familiarized with the tools of operative

management accounting and their potential for

profit and value enhancement. They are able to

apply operative analysis methods and use

suitable key figures and key figure systems.

6th Semester 5 ECTS

Compulsory Modules: Business Administration - Industry

3BW-IBUF-10 Industrial Accounting

The module deals with the foundations of

commercial (double-entry) accounting in

industrial companies. The students receive an

introduction to the principles of business

accounting

1st Semester 5 ECTS

3BW-IMAP-10 Materials and Production Management

Students are familiarized with the principles of

the operational performance process in industrial

companies in the context of procurement and

production. They examine the tasks and

processes of materials management and are able

to apply selected materials management

instruments. They are in a position to

characterize a production management system

on the basis of its components, objectives, tasks

and characteristics and to evaluate practice-

relevant production types in terms of their

advantages and disadvantages for the realization

of production management objectives.

1st Semester 5 ECTS

3BW-IJAB-20 Annual Accounts and Balance Sheet

Management

The module covers the legal basis, structure and

contents of annual accounts, taking into account

the legal form and size of industrial enterprises.

Focus is laid on the recording, valuation and

reporting of assets and financial obligations. In

addition, the information provided in corporate

reporting is analyzed. Moreover, the module

imparts the legal framework and the concrete

organization of accounting under German

commercial law (HGB) and international

accounting standards (IFRS).

2nd Semester 5 ECTS

3BW-IAWL-20 Sales Management and Logistics

This module deals with marketing and sales from

the perspective of the functional area of " sales

management" of an industrial company. In this

module, students learn how to develop the

company`s sales functions with their relatively

independent goals, strategies, measures and

controls. In order to manage sales logistics

processes, students are familiarized with national

and international goods routes using specific

transaction types and taking into account relevant

regulations for the export and import of goods.

2nd Semester 5 ECTS

3BW-IKLR-30 Cost and Performance Accounting, Investment

Calculation

Students learn to understand the status and

structure of cost and performance accounting in

industrial enterprises, especially with regard to

cost type, cost center and cost unit accounting.

They are able to assign costs within the

framework of cost type accounting, record costs

for individual industry-specific problems and

make allocations to cost centers and cost

objects. Students gain an overview of

investments in the industrial sector and the

methods of investment calculation.

3rd Semester 7 ECTS

3BW-IINF-30 Corporate Tax Management and Financing

The module imparts the principles of German tax

law and the tax system. Students are familiarized

with the relevant tax types in the context of the

tax system and taxation principles. They are able

to describe and analyze the effects of decisions

triggered by taxes. Students understand the

financial and economic tasks in an industrial

company. They differentiate the basic forms of

external and internal corporate financing.

3rd Semester 7 ECTS

3BW-IEPM-40 ERP Systems/ Project Management

Students are provided with a basic overview of

merchandise management systems in terms of

their architecture, their functionalities and the

products available on the market. They are

familiarized with possible applications in industrial

companies and apply their knowledge by means

of an industry-related business scenario. For the

industrial sector, the entire logistics chain of a

manufacturing company can be simulated,

including all interfaces to Human Resources and

Financial Accounting. Students are able to apply

project management instruments and methods

using the example of the introduction of an ERP

system in a company.

4th Semester 5 ECTS

3BW-ISTC-50 Strategic Management Accounting

Students get to know the tasks and objectives of

management accounting as an operational sub-

function as well as its design in business

practice. In particular, they are familiarized with

the specific issues of strategic management

accounting in an industrial company. They are

able to carry out strategic analyses, derive

company and business area specific strategies

and evaluate them in terms of their impact on

success. For this purpose, they become

acquainted with common management

accounting tools and their application. In addition,

the module includes a business simulation of an

industrial company to realistically illustrate the

examined problems and solution approaches.

5th Semester 6 ECTS

3BW-IOCO-60 Operative Management Accounting

Operative management control is an important

pillar of the modern management of industrial

companies to achieve short and medium-term

targets. Students understand accounting as a

primary source of information for operative

management accounting. They are familiarized

with different approaches for mapping and

analyzing success- and liquidity-related control

parameters and are able to apply them in the

context of planning and control processes. In

addition, the module introduces approaches to

cost, time and quality management as well as

performance measurement, which provide a link

to questions of strategic management

accounting.

6th Semester 5 ECTS

Compulsory Elective Modules: Business Administration

3BW-WMA-50 Procurement Management

Students deepen their knowledge in the field of

procurement and warehouse management as a

main operational function in industrial and

commercial companies. They master the basic

tools of materials management and learn to

analyze both strategic and operational problems

and derive action recommendations for

managers.

5th Semester 5 ECTS

3BW-WPM-50 Personnel Management

Professional personnel management is of

increasing importance for economic success in

global competition and is thus moving more and

more into the focus of success-oriented

entrepreneurial action. In this module, students

deepen their knowledge of the various process

functions in human resources management.

Furthermore, they are enabled to grasp problems

in human resources management in terms of

content and methodology and present possible

solutions.

5th Semester 5 ECTS

3BW-WMM-50 Marketing Management

Building on the contents on marketing, the

module presents and elaborates on the essential

tasks of the marketing management process.

This process constitutes an important tool for a

systematic approach when creating and

implementing a marketing concept.

5th Semester 5 ECTS

3BW-WIH-50 Internet Trade

Students acquire a basic understanding of e-

business applications in industrial and

commercial companies. They learn to identify the

requirements of Internet commerce and to

develop their own solutions for innovative e-

commerce applications. In this context, students

work in teams to draw up business plans for e-

shops. Furthermore, the module includes

interactive training in the form of a business

game on e-commerce.

5th Semester 5 ECTS

3BW-WLO-50 Logistics

Logistics in industrial, commercial and service

companies is gaining in importance and thus

becoming a core function of processes

operations within and between companies. This

module examines the different fields of action for

the design of logistics in commercial enterprises

as well as the management of internal and inter-

company logistics processes in manufacturing

companies. Students are acquainted with

logistics as a cross-sectional function in a

company with a cross-functional and cross-

departmental character. Focus is placed on the

coordination, planning and control of corporate

activities across value chains.

5th Semester 5 ECTS

3DD-ZDT-50 Future Workshop »Digital Transformation«

The module introduces the topic of the digital

transformation of society. Building on basic social

structures, as described by the French

philosopher André Comte-Sponville, the module

aims to examine the phenomenon of

digitalization. Students are able to understand

and evaluate the multiple effects that

5th Semester 5 ECTS

digitalization has on society, companies and

individuals: on a scientific-technical, political-

legal, moral and ethical level.

3BW-WPW-60 Production Management

In this module, students expand their knowledge

of the planning, organization, implementation and

management of industrial value chains and

industrial production processes. In particular, the

module deals with questions of program

planning, the choice of production methods and

the design of the production process, taking into

account production and cost functions.

6th Semester 5 ECTS

3BW-WAS-60 Labor and Social Security Law

Students acquire profound knowledge of

individual and collective labor law as well as

social security law with reference to European

legislation. In addition to problems relating to

employment contracts, the module also deals

with fundamental issues of collective bargaining

and co-determination rights by examining

examples of labor court proceedings.

Furthermore, students gain detailed knowledge of

the social security system in Germany.

6th Semester 5 ECTS

3BW-WIM-60 International Marketing

Market orientation in industry and trade involves

focusing corporate activities more strongly on

exploiting opportunities in the international

procurement, financial and sales markets.

Students learn to assess the growing complexity

associated with companies' foreign commitments.

With the EURO business game, they understand

the increasing importance of the globalization of

markets. As part of this business game, students

have to manage their own company in the face of

international competition.

6th Semester 5 ECTS

3BW-WAH-60 Foreign Trade

The module imparts the legal environment,

development stages and forms of foreign trade.

Students are enabled to apply business

management knowledge and instruments in

special areas of global economic trade activities.

They are also able to reach qualified decisions

concerning foreign trade business for small and

medium-sized enterprises. The increasing

integration of Germany in the global economy

requires a practice-oriented approach to

economic and political risks.

6th Semester 5 ECTS

3BW-WQU-60 Quality and Environmental Management

Students acquire basic knowledge of the

objectives, contents and methods of quality and

environmental management. They gain the

necessary skills to set up and implement quality

or environmental management systems in an

industrial or service company and are able to

incorporate these systems into integrated

management systems.

6th Semester 5 ECTS

3BW-WCM-60 Change Management

Systemic thinking involves consistently breaking

with the classical approaches of the industrial

age. We are used to thinking in "causes and

effects", in "either-or" and "right or wrong".

Systemic Change Management is derived from

the basic assumptions of cybernetics,

constructivism and systems theory. In a rapidly

changing world with fragile political situations, the

digitalization of entire industries and the problem

of shaping living environments according to

Taylorism, approaches and personal strategies

for the controllability and interpretation of

complex interpersonal and organizational

systems will be of central importance. The

module addresses these issues. It conveys

alternative and highly flexible approaches and

interaction strategies in order to constantly

remain open for individual development and

change in the working world and ultimately in life.

6th Semester 5 ECTS

Practical Modules: Business Administration - Trade

3BW-HPRA1-10 Enterprise Resource Planning

In this practical module, students learn to apply

and consolidate the contents of the theoretical

phase and are thus able to offer solutions in the

decision-making process in the field of ERP, e.g.

the optimal selection of suppliers or analysis of

goods. Students are enabled to apply working

and problem-solving methods in a practical way.

They are able to prove this knowledge transfer in

the form of a scientific assignment (project paper)

of 15-20 pages.

1st Semester 6 ECTS

3BW-HPRA2-20 Trade Marketing and Logistics

Practical module 2 aims to transfer and deepen

the contents covered in theory phase 2 and

familiarize students with the corresponding

practical solutions. Furthermore, students are

enabled to expand or acquire professional and

personal skills, including social competence. In

particular, students learn the specific application

of trade marketing and logistics functions. They

are able to transfer the acquired knowledge and

skills to business practice and document the

results in a scientific paper of 15-20 pages.

2nd Semester 6 ECTS

3BW-HPRA3-30 Finance and Accounting

Students apply the theoretical knowledge of

accounting, cost and performance accounting, as

well as balancing and financing in the practice

company. In this respect, they perform tasks and

apply working techniques and problem-solving

methods. Students have developed an

understanding of the specific interrelationships of

the imparted subjects. They are able to apply the

acquired specialist knowledge in a 15-20-page

paper. In the process of preparing this scientific

paper, students also apply previously attained

methodological competencies.

3rd Semester 6 ECTS

3BW-HPRA4-4 Organization and Personnel Management

Students have developed an understanding of

the specific correlations of the imparted subjects

in the functions of personnel and organization.

They have acquired practice-related know-how of

content issues in the areas of personnel and

organization and are able to apply this knowledge

critically and confidently in business practice.

Students document the knowledge transfer in a

15-20-page scientific project report on a practical

problem that takes into account theoretical

findings.

4th Semester 6 ECTS

3BW-HPRA5-50 Professional Fields of Application

In this practical semester, students choose work

assignments in close consultation with the

practice company. The content of the work

assignments depends on the professional field

the student intends to pursue and the student's

particular strengths. The assignments should be

in line with the elective modules of the 5th and

6th theory semester. Parts of the practical

module can be completed in divisions of the

training company abroad. Learning objectives

include dealing with foreign cultures and

becoming familiar with the special features of

working in international teams.

5th Semester 6 ECTS

Practical Modules: Business Administration - Industry

3BW-IPRA1-10 Materials and Production Management

In this practical module, students apply and

consolidate the contents of the theoretical phase

and are thus able to propose solutions in the

decision-making process of materials and

production management, e.g. optimal supplier

selection or the analysis of goods. Furthermore,

students acquire and expand their professional

and personal qualifications such as the ability to

act, problem-solving, communication and

cooperation skills. Students are enabled to apply

working and problem-solving methods in a

practical way. They are able to prove this

knowledge transfer in the form of a scientific

assignment (project paper) of 15-20 pages.

1st Semester 6 ECTS

3BW-IPRA2-20 Marketing, Sales Management and Logistics

In the practical module "Marketing, Sales

Management and Logistics", students transfer

and consolidate the contents of the theoretical

phase of the 2nd semester and become familiar

with the corresponding practical solutions.

Furthermore, they expand and acquire

professional and personal skills such as social

competencies. In particular, students experience

the company-specific application of the functions

of marketing and sales as well as logistics. They

are able to transfer the acquired knowledge and

skills to business practice and document the

results in a scientific paper of 15-20 pages.

2nd Semester 5 ECTS

3BW-IPRA3-30 Finance and Accounting

Students apply the theoretical knowledge of

accounting, cost and performance accounting, as

well as balancing and financing in the practice

company. In this respect, they perform tasks and

apply working techniques and problem-solving

methods. Students have developed an

understanding of the specific interrelationships of

the imparted subjects. They are able to apply the

acquired specialist knowledge in a 15-20-page

paper. In the process of preparing this scientific

paper, students also apply previously attained

methodological competencies.

3rd Semester 6 ECTS

3BW-IPRA4-40 Organization and Personnel Management

Students have developed an understanding of

the specific correlations of the imparted subjects

in the functions of personnel and organization.

They have acquired practice-related know-how of

content issues in the areas of personnel and

organization and are able to apply this knowledge

critically and confidently in business practice.

Students document the knowledge transfer in a

15-20-page scientific project report on a practical

problem that takes into account theoretical

findings.

4th Semester 6 ECTS

3BW-IPRA5-50 Professional Fields of Application

In this practical semester, students choose work

assignments in close consultation with the

practice company. The content of the work

assignments depends on the professional field

the student intends to pursue and the student's

particular strengths. The assignments should be

in line with the elective modules of the 5th and

6th theory semester. Parts of the practical

module can be completed in divisions of the

training company abroad. Learning objectives

include dealing with foreign cultures and

becoming familiar with the special features of

working in international teams.

5th Semester 6 ECTS

Bachelor Thesis (BA): Business Administration - Trade

3BW-BAH-60 Bachelor Thesis

With the completion of the bachelor thesis and its

defense, students demonstrate their ability to

independently solve, critically evaluate and

develop a practice-related problem within a given

period of time. They apply previously acquired

practical and theoretical knowledge as well as

scientific methods. The thesis is written during

the practical phase. Students demonstrate that

they are able to present and defend the results in

the form of a presentation within a set time frame.

6th Semester 11 ECTS

Bachelor Thesis (BA): Business Administration - Industry

3BW-BAI-60 Bachelor Thesis

With the completion of the bachelor thesis and its

defense, students demonstrate their ability to

independently solve, critically evaluate and

develop a practice-related problem within a given

period of time. They apply previously acquired

practical and theoretical knowledge as well as

scientific methods. The thesis is written during

the practical phase. Students demonstrate that

they are able to present and defend the results in

the form of a presentation within a set time frame.

6th Semester 11 ECTS