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Module guide
Bachelor of Science
Business Administration
Kiel University
Institute of Business Administration
Stand 26.05.2021
2 Module guide – Bachelor of Science in Business Administration – Kiel University
Content
1 EXPLANATION OF THE CONTENT ................................................................................................................................... 4
2 EXPLANATORY NOTE .................................................................................................................................................... 5
3 OVERVIEW ................................................................................................................................................................... 6
3.1 STUDY STRUCTURE ................................................................................................................................................................... 6 3.2 STUDY SCHEDULE ..................................................................................................................................................................... 7
4 COURSE DESCRIPTIONS – MODULES IN BUSINESS ADMINISTRATION .............................................................................. 8
4.1 COMPULSORY SECTION IN BUSINESS ADMINISTRATION ................................................................................................................... 8 Grundlagen der Betriebswirtschaftslehre .................................................................................................................................... 8 Buchführung und Abschluss ....................................................................................................................................................... 10 Jahresabschluss .......................................................................................................................................................................... 12 Finanzwirtschaft I....................................................................................................................................................................... 13 Kosten- und Leistungsrechnung ................................................................................................................................................. 16 Entscheidung .............................................................................................................................................................................. 16 Produktion und Logistik ............................................................................................................................................................. 20 Management ............................................................................................................................................................................. 19 Marketing .................................................................................................................................................................................. 24
4.2 MINOR IN BUSINESS ADMINISTRATION – ELECTIVE BUSINESS MODULES – LECTURE/ TUTORIAL ........................................................... 26 Controlling.................................................................................................................................................................................. 26 Management Accounting .......................................................................................................................................................... 28 Internationale Rechnungslegung ............................................................................................................................................... 30 Finanzwirtschaft II...................................................................................................................................................................... 26 Operations Research .................................................................................................................................................................. 36 Rational Decision Making .......................................................................................................................................................... 30 Grundlagen des Technologiemanagements .............................................................................................................................. 31 Projektmanagement .................................................................................................................................................................. 39 Leadership in Organizations ...................................................................................................................................................... 41 Human Resource Management ................................................................................................................................................. 43 Innovationsmanagement: Prozesse und Methoden .................................................................................................................. 45 Konsumentenverhalten .............................................................................................................................................................. 47 Business Analytics ...................................................................................................................................................................... 22 Service Science ........................................................................................................................................................................... 50 Unternehmensbesteuerung ....................................................................................................................................................... 52 Grundlagen des Entrepreneurship ............................................................................................................................................. 53
4.3 MINOR IN BUSINESS ADMINISTRATION – ELECTIVE BUSINESS MODULES – SEMINARS ......................................................................... 55 Seminar zum Controlling ............................................................................................................................................................ 55 Seminar zur Rechnungslegung und Wirtschaftsprüfung ........................................................................................................... 57 Seminar zum Technologiemanagement .................................................................................................................................... 59 Seminar zum Gründungs- und Innovationsmanagement I und II .............................................................................................. 60 Seminar zu Fragestellungen der Organisation .......................................................................................................................... 62 Seminar zum Marketing............................................................................................................................................................. 64 Seminar zur Finanzwirtschaft .................................................................................................................................................... 65 Seminar zum Supply Chain Management .................................................................................................................................. 66 Seminar Rational Decision Making ............................................................................................................................................ 68 Seminar zu Personal und Organisation...................................................................................................................................... 69 Seminar zu Business Analytics ................................................................................................................................................... 71 Seminar zur Unternehmensbesteuerung ................................................................................................................................... 73
5 COURSE DESCRIPTIONS – MODULES IN ECONOMICS .................................................................................................... 74
3 Module guide – Bachelor of Science in Business Administration – Kiel University
6 COURSE DESCRIPTIONS – MODULES IN LAW ............................................................................................................... 79
Wirtschaftsverwaltungsrecht .................................................................................................................................................... 79 Einführung in das Öffentliche Recht .......................................................................................................................................... 81 Privatrecht ................................................................................................................................................................................. 83
7 COURSE DESCRIPTIONS – MODULES IN PROFILING ...................................................................................................... 85
A. MANAGEMENT TECHNIQUES AND ETHICS ....................................................................................................................................... 85 Unternehmensplanspiel ............................................................................................................................................................. 71 Verhandlungsmanagement ....................................................................................................................................................... 87 Unternehmenspolitik ................................................................................................................................................................. 88 Fallstudien zur Unternehmensführung ...................................................................................................................................... 90 Wirtschaftsethik ......................................................................................................................................................................... 78 Corporate Sustainability ............................................................................................................................................................ 92 Einführung in das Handelsmanagement ................................................................................................................................... 98 Seminar Business Planing ........................................................................................................................................................ 101 Fortgeschrittenes Handelsmanagement ................................................................................................................................... 99
EXTENDED OFFER OF THE INSTITUTES FOR ECONOMICS AND BUSINESS ADMINISTRATION ................................................................................. 103 Veranstaltung als Teil des Moduls Methodische Grundlagen: Erstellen wissenschaftlicher Arbeiten mit LaTex ................... 103 Veranstaltung als Teil des Moduls Methodische Grundlagen: Excel für die betriebliche Praxis ............................................ 105 Veranstaltung als Teil des Moduls Methodische Grundlagen: Seminar zur Vorbereitung der Bachelorarbeit....................... 106 Veranstaltung als Teil des Moduls Methodische Grundlagen: BVH Börsenführerschein ........................................................ 107 Japanische Wirtschaft ................................................................................................................................................................ 93
B. MODULES FORM THE ELECTIVE PART MICROECONOMCS AND PUBLIC FINANCE/ MACROECONOMIC AND LABOR MARKETS OUR AF THE BACHELOR
STUDIES IN ECONOMICS ...................................................................................................................................................................... 108
4 Module guide – Bachelor of Science in Business Administration – Kiel University
1 Explanation of the content
Here you will find the original title (German or
English)
Here you will find a translation of the original title
Here you find the Module Code
Person(s) responsible Lecturer(s)
List of person in charge. Principally, the first name given
refers to the person responsible in matters of evaluation
etc.
Person holding the lecture, can differ from
responsible person.
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 30 hours (20 hours lecture; 10 hours exercise)
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Compulsory
Exercise Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark in %
Exam Graded 100 %
Further comments on the evaluation
Brief summary
Here you will find (if given) some short information on the particular course. Further information like recommended
previous knowledge, recommended literature, more explicit content description and so on can be found in the
original module guides (German language) on:
http://www.wiso-studium.uni-kiel.de/de/bachelor/betriebswirtschaftslehre (Bachelor)
http://www.wiso-studium.uni-kiel.de/de/master/betriebswirtschaftslehre (Master)
Module content
Learning outcome
Literature
5 Module guide – Bachelor of Science in Business Administration – Kiel University
2 Explanatory note
Study plan and evaluation procedures for exchange students
Generally, there is a broad range of different modules and courses which could be taken into consideration for your
abroad study program. In any case you should coordinate your choice both with the Erasmus Coordinator of
Business Administration and with the person responsible at your home university. Furthermore, question on other
than the official evaluation or passing procedures have to be addressed to the professors in charge in Kiel.
Course Language
Please notice that an English course title does not automatically mean that the course is held in English. The course
language is given in the respective module description. Nonetheless, an evaluation in English could be possible in
consultation with the respective lecturer.
Abbreviations
SS Summer term/semester WS Winter term/semester Work [h] Total amount of work in hours
6 Module guide – Bachelor of Science in Business Administration – Kiel University
3 Overview 3.1 Study Structure
Field Modules ECTS per
module
ECTS per
field
Co
mp
uls
ory
Compulsary
Section in
Business
Administration
Grundlagen der Betriebswirtschaftslehre
(Introductory Course in Business Studies) 5
45
Buchführung und Abschluss
(Accounting) 5
Jahresabschluss (Financial Accounting) 5
Grundlagen der Finanzwirtschaft (Fundamentals of Corporate
Finance) 5
Kosten- und Leistungsrechnung
(Cost Accounting) 5
Decision Analysis I (Decision Analysis I) 5
Produktion und Logistik (Production and Logistics) 5
Business Analytics (Business Analytics) 5
Marketing (Marketing) 5
Compulsary
Section in
Economics
Einführung in die Volkswirtschaftslehre
(Introductory Course in Economics) 10
30
Grundzüge der mikroökonomischen Theorie I
(Fundamentals in Microeconomics I) 5
Grundzüge der mikroökonomischen Theorie II
(Fundamentals in Microeconomics II) 5
Grundzüge der makroökonomischen Theorie I
(Fundamentals in Microeconomics I) 5
Grundzüge der makroökonomischen Theorie II
(Fundamentals in Macroeconomics II) 5
Quantitative
Methods
Mathematik I (Analysis) (Mathematics (Analysis)) 5
25
Mathematik II (Lineare Algebra)
(Mathematics (Linear Algebra) 5
Statistische Methoden (Statistic Methods) 10
Einführung in die Ökonometrie
(Introductory Course in Econometrics) 5
Law for
Economists
Einführung in das Öffentliche Recht
(Introduction to Public Law) 5
15 Wirtschaftsverwaltungsrecht
(Legal Regulation of the Economy) 5
Privatrecht (Civil Law) 5
Empirical
Research and
Data
Management
Module from the Elective Part Empirical Research and Data
Management 5
10 Module from the Elective Part Empirical Research and Data
Management 5
Elec
tive
Minor in
Business
Administration
Module from the Elective Part Business Administration 5
25-35
Module from the Elective Part Business Administration 5
Module from the Elective Part Business Administration 5
Seminar from the Elective Part Business Administration 5
Module/Seminar from the Elective Part Business Administration 5
Profiling
Management Techniques and Ethics 2x 5
20 Other Courses offered by the Institute of Business
Administration or by the Institute of Economics 5
Bachelor Thesis 10 10
Sum 180
3.2 Study Schedule
Semester 1. 2. 3. 4. 5. 6.
Grundlagen der Betriebs-wirtschaftslehre
Jahresabschluss Kosten- und Leistungsrechnung
Produktion und Logistik Module elective part Business
Adminstration
General Studies
Buchführung und Abschluss
Finanzwirtschaft I Entscheidung Business Analytics Module elective part Business
Adminstration
General Studies
Mathematik II (Lineare Algebra)
Methodenlehre der Statistik I
Methodenlehre der Statistik II
Wirtschafts-verwaltungsrecht
Privatrecht Bachelor Thesis
Mathematik I (Analysis) Einführung in die Ökonometrie
Einführung in das Öffentliche Recht
Einführung in die Volkswirtschaftslehre
Grundzüge der mikroökonomischen
Theorie I
Grundzüge der mikroökonomischen
Theorie II
Module elective part Business
Adminstration
General Studies Module or Seminar elective part Business
Adminstration
Grundzüge der makroökonomischen
Theorie I
Grundzüge der makroökonomischen
Theorie II
Marketing Seminar elective part Business
Adminstration
General Studies
4 Course Descriptions – Modules in Business Administration 4.1 Compulsory Section in Business Administration
Module Title Module Code
Grundlagen der Betriebswirtschaftslehre
Introductory Course in Business Studies BWL-GrundBWL
Person(s) responsible Lecturer(s)
Prof. Dr. Claudia Buengeler
Prof. Dr. Carsten Schultz
Prof. Dr. Claudia Buengeler
Prof. Dr. Carsten Schulz
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Introductory Course in Business Studies Compulsory
Exercise Introductory Course in Business Studies Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 200110
Bonus points can be awarded.
Brief summary
The course imparts basic knowledge and starting points of the organization and management of companies and
conveys current challenges for the management of companies. The course content follows the structure of the four
classic management functions of planning, organization, leadership and control. Decision-making and conflict
regulation are management tasks that run through all process phases. Since enterprises face special challenges in
the course of dynamic changes and the continuous need for innovation, the basics of temporary and dynamic
organizations are explained.
Module content
The course is dedicated to the following contents based on the constitutive characteristics of enterprises: - Introduction, basics of operational goals and functions of management. - Decision and conflict regulation as cross-sectional tasks - Management function: Strategic and operational planning - Management function: Organization
9 Module guide – Bachelor of Science in Business Administration – Kiel University
- Management function: Leadership - Management function: Control - Management of change and innovation - The contents are explained using current examples from business practice and business management research and are applied to company examples by the students.
Learning outcome
The students know basic approaches and functions of the organization and management of enterprises. They are able to apply and transfer essential technical terms as well as basic concepts to current issues. They are able to understand the different goals and tasks of companies, including the resulting conflicts. They are able to establish connections between the course contents and entrepreneurial practice.
Literature
Will be announced at the beginning of the course.
10 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Buchführung und Abschluss
Accounting BWL-BA
Person(s) responsible Lecturer(s)
Prof. Dr. Christian Blecher Henning Drews (M.Sc.)
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Accounting Compulsory
Exercise Accounting Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 3110
Bonus points can be awarded.
Brief summary
The module teaches students basic contexts of business management thinking. Students are taught basic
knowledge of business accounting and, in particular, commercial bookkeeping and accounting in the field of
industrial accounting. In addition to the specific technical knowledge, methodological knowledge of double-entry
bookkeeping and accounting is taught and applied to concrete problems and case studies. The aim of the course is
to prepare simple annual financial statements in order to present the net assets, financial position and results of
operations of an industrial company. The course forms the basis for further business management modules, in
particular "Financial Accounting" and "International Accounting" as well as "Fundamentals of Corporate Finance"
and "Cost Accounting".
Module content
- Introduction to management accounting: Object and task of managerial accounting; identification of a need-based
information supply for decision-makers (accounting variables).
- Identification of external accounting: purposes of external accounting; legal regulations in Germany; international
standards for accounting; instruments of external accounting and their links (inventory, balance sheet, profit and
11 Module guide – Bachelor of Science in Business Administration – Kiel University
loss account, notes, management report)
- Technique and systems of financial accounting: Technique of accounting in the double-entry system; posting
record system; inventory/profit and loss accounts; recording of business transactions; balance sheet changes due to
business transactions; opening and closing of accounts; chart of accounts/charts of accounts; commercial systems
of accounting (single-entry and double-entry bookkeeping) and their admissibility according to HGB; principles of
proper accounting
- Bookings for the recording of facts in the current fiscal year: privately caused facts; personnel expenses; goods
transactions incl. sales tax as well as consideration of price reductions; asset-related facts incl. acquisition valuation
at acquisition cost according to HGB; production-related facts incl. acquisition booking at production cost according
to HGB
- Postings for preparing and drawing up the annual financial statements: Types of annual financial statements;
material closing entries (identification and purpose; changes in the value of fixed assets incl. GWG; changes in the
value of current assets, in particular receivables); recording of cross-period issues (provisions; accruals and
deferrals); formal closing entries; identification of the closing balance sheet; identification and posting of the
income statement according to the nature of expense method and cost of sales method; profit and loss posting for
selected legal entities
Learning outcome
The students are familiar with the basics of external accounting. They know and explain the relevance of double-
entry bookkeeping and the annual financial statements within the framework of business accounting.
They will become familiar with the system and methodology of double-entry bookkeeping, understand it and be
able to critically question the underlying principles. They know the technique of double-entry bookkeeping and
know which accounting principles and which commercial and tax accounting regulations apply. The students
recognize the necessity of proper accounting.
Students will recognize, record, account for and analyze both standard and special procedures of selected issues of
varying degrees of difficulty from the field of industrial accounting and know the associated, different accounting
options under commercial law. The associated problems are recognized and assessed. Students recognize and
evaluate the factual, legal and institutional effects of accounting for the financial statements.
Students are able to make entries in preparation for the financial statements and are proficient in preparing the
balance sheet and income statement. They can point out and explain connections between the balance sheet and
the income statement. In addition, students will be able to recognize and discuss the particular relevance of proper
accounting for the annual financial statements and the valuation of the company.
Links to other areas of the company are recognized and can be used to achieve entrepreneurial goals. At the same
time, this lays a foundation for further studies in business administration.
Literature
Coenenberg, A.G. / Haller, A. / Mattner, G. / Schultze, W.: Einführung in das Rechnungswesen. Aktuelle Auflage. Wöhe, G. / Kußmaul, H.: Grundzüge der Buchführung und Bilanztechnik. Aktuelle Auflage Döring, U./ Buchholz, R.: Buchhaltung und Jahresabschluss. Aktuelle Auflage. Eisele, W. / Knobloch, A. P.: Technik des betrieblichen Rechnungswesens. Aktuelle Auflage. Schanz, S.: Unternehmensrechnung – Band 1: Buchführung und Abschluss. Aktuelle Auflage.
12 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Jahresabschluss
Financial Accounting (German-GAAP) BWL-JA
Person(s) responsible Lecturer(s)
Prof. Dr. Christian Blecher Prof. Dr. Christian Blecher
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Financial Accounting Compulsory
Exercise Financial Accounting Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 200310
Bonus points can be awarded.
Brief summary
This lecture gives an introduction into the different purposes of financial accounting. Moreover, the lecture
presents the fundamental principles for the preparation of financial statements according to the German
Commercial Code (HGB/GoB). The participants learn the fundamental legal regulations, the economic significance
and interpretation of the (separate) financial statement as a whole and of the specific positions of the financial
statement.
Module content
The lecture is structured as follows:
• Basic principles of financial reporting
• Data base of financial reporting
• The German-GAAP (Grundsätze ordnungsmäßiger Buchführung (GoB))
• General principles of recognition, measurement and disclosure
• Recognition and measurement of financial statement items
13 Module guide – Bachelor of Science in Business Administration – Kiel University
• The income statement
Learning outcome
The students should be enabled to:
distinguish between different financial reporting purposes and to interpret them economically
distinguish between cashflows on the one hand and income/expense on the other and comprehend the differences
between them and to recognise why the financial reporting purposes require to make use of the income/expense-
measure instead of using cashflows
Recognise the content and relation between the most important „Grundsätze ordnungsmäßiger Buchführung
(GoB)“
to recognise and to be able to apply the general principles of recognition, measurement and disclosure
to recognise and to be able to apply the standards concerning the balance sheet items and the income statement
Literature
Baetge/Kirsch/Thiele: Bilanzen, 12. Aufl., 2012. Schildbach: Der hanelsrechtliche Konzernabschluss, 9. Aufl., 2009. Coenenberg: Jahresabschluss und Jahresabschlussanalyse, 22. Aufl., 2012.
14 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Grundlagen der Finanzwirtschaft
Fundamentals of Corporate Finance BWL-Fiwi1
Person(s) responsible Lecturer(s)
Prof. Dr. Peter Nippel Prof. Dr. Peter Nippel
Employees of the Fiwi chair
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Fundamentals of Corporate Finance Compulsory
Exercise Fundamentals of Corporate Finance Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 200410
Bonus points can be awarded.
Brief summary
The students are familiar with the basics of external accounting. They know and explain the relevance of double-entry bookkeeping and the annual financial statements within the framework of business accounting.
Module content
- Financial decisions and objectives
- Relationships between finance and accounting
- Interest rates, yields, net present values and terminal values
- Net present value and terminal value criteria
- The internal rate of return and selection decisions
- Investment program decisions and value additivity
- Valuation of bonds and shares
- Capital market valuation under risk
- Financing and financing instruments
- Cash flow sharing and risk transformation
- Financing and distribution policies under a perfect capital market
15 Module guide – Bachelor of Science in Business Administration – Kiel University
Learning outcome
Students have acquired a sound understanding of the basic concepts and interrelationships of business finance.
They are familiar with the subjects covered, can explain the results of the central theo- ries and apply the
knowledge acquired.
Literature
• Berk, J./De Marzo, P., Corporate Finance.
• Brealey, R./Myers, S. C./Allen, F., Principles of Corporate Finance.
• Drukarczyk, J./Lobe, S., Finanzierung. • Franke, G./Hax, H., Finanzwirtschaft des Unternehmens und Kapitalmarkt.
• Hax, H., Investitionstheorie.
• Hillier, D./Ross, S./Westerfield, R./Jaffe, J./Jordan, B., Corporate Finance.
• Kruschwitz, L./Lorenz, D., Investitionsrechnung.
• Perridon, L./ Steiner, M., Finanzwirtschaft der Unternehmung.
16 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Kosten- und Leistungsrechnung
Cost Accounting BWL-KL
Person(s) responsible Lecturer(s)
Prof. Dr. Birgit Friedl Prof. Dr. Birgit Friedl
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Kosten- und Leistungsrechnung Compulsory
Exercise Kosten- und Leistungsrechnung Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 200500
Bonus points can be awarded.
Brief summary
Subject of the course are the fundamentals of cost accounting. The course focuses on techniques of absorption
costing.
Module content
- Cost accounting as an information system of the enterprise
Position of the cost calculation in the operational accountancy; basic terms of the cost and achievement
calculation; organization of the cost calculation
- Collection of the costs in the cost type calculation
Bases of the cost type calculation; collection of material costs, collection of personnel costs, collection of cal-
kulatorischer costs
- Cost allocation in cost center accounting
Bases of the cost center calculation; subtasks of the cost center calculation
- Procedure of the cost unit time calculation
Purposes of cost unit accounting; procedures of cost unit unit accounting (division costing, equivalent figure
costing, overhead costing, reference figure costing, costing of co-products); procedures of cost unit time accounting
(total costing method, cost of sales method)
Learning outcome
17 Module guide – Bachelor of Science in Business Administration – Kiel University
Students will be familiar with the relationships between cost element, cost center and cost unit accounting as well as the procedures for cost recording and allocation in each of these sub-accounts. They can apply the learned procedures of cost recording and allocation to simple situations or questions as well as combine them for the development of solutions to new questions. They can interpret the cost information obtained and critically assess its significance.
Literature
Drury, Colin: Costing. An Introduction. 8. Aufl., Andover 2015. Friedl, Birgit: Kosten- und Leistungsrechnung. 2. Aufl., München, Wien 2010.
18 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Decision Analysis I
Decision Analysis I BWL-Ent
Person(s) responsible Lecturer(s)
Prof. Dr. Alexander Klos Prof. Dr. Alexander Klos
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Entscheidung Compulsory
Exercise Entscheidung Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 200610
Bonus points can be awarded.
Brief summary
In the lecture, knowledge about the design of rational decision-making is imparted. The most significant decision
theories are introduced, which are taken up in various ways by further courses in many areas of economics.
Module content
The focus of the course is on an introduction to prescriptive decision theory. The course includes an introduction to
security and multiple objective decision making, an introduction to expected utility theory, and an introduction to
descriptive decision theory.
Learning outcome
Students know the methods suitable for making decisions in different areas of life with a high degree of rationality. They are able to apply these methods in business and private areas. Students are able to question existing decision-making processes with regard to their degree of rationality and to develop decision-making processes for new operational challenges. Students understand the basics of decision-making theories that are used in advanced business courses.
Literature
Detailed references are provided in the course materials, which will be available for download at the beginning of the course. An overview of the course‘s subject matter can be found in the following texts:
• Bamberg, Günter, Adolf G. Coenenberg und Michael Krapp: Betriebswirtschaftliche Entscheidungslehre, 14.
19 Module guide – Bachelor of Science in Business Administration – Kiel University
Aufl., Vahlen, 2008.
• Eisenführ, Franz und Martin Weber: Rationales Entscheiden, 5. Aufl., Springer, 2010.
• Laux, Helmut, Robert M. Gillenkirch und Heike Y. Schenk-Mathes: Entscheidungstheorie, 9. Aufl., Springer
2014.
20 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Produktion und Logistik
Production and Logistics BWL-ProdLog
Person(s) responsible Lecturer(s)
Prof. Dr. Frank Meisel Prof. Dr. Frank Meisel
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 60 hours (30 hours lecture; 30 hours exercise)
Self-study 110 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Produktion und Logistik Compulsory
Exercise Produktion und Logistik Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 200710
Bonus points can be awarded.
Brief summary
This course introduces students to basic planning and control tools for goods transformation processes in
production and logistics systems. It provides an overview of important theories of production economics and
logistics management. For central problems such as production program planning, material requirements planning,
inventory management, location planning and distribution planning, solution approaches are presented, which are
further deepened in case study-based exercises.
Module content
• Classification of production and logistics systems and related managerial objectives
• Selected problems from the field of production management, such as master production scheduling, material requirements planning, lot sizing, flow shop scheduling
• Selected problems from the field of logistics management, such as location planning, inventory management, transportation planning, vehicle routing, and layout planning
Learning outcome
• Students learn about relevant theories of production and logistics management
21 Module guide – Bachelor of Science in Business Administration – Kiel University
• Students learn how to classify production and logistics systems according to technological characteristics and managerial objectives
• Students learn about relevant planning problems in production management
• Students learn about relevant planning problems in logistics management
• Students learn how to apply solution techniques to the considered planning problems
Literature
Günther und Tempelmeier „Produktion und Logistik“, Springer, most recent edition Thonemann „Operations Management“, Addison-Wesley Verlag, most recent edition
22 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Business Analytics
Business Analytics bwlBusAnalytics-01a
Person(s) responsible Lecturer(s)
Prof. Dr. Catherine Cleophas Prof. Dr. Catherine Cleophas
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 60 hours (30 hours lecture, 30 hours exercise)
Self-study 90 hours
Total workload 150 hours
Language of instruction English
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites none
Modules
Method of teaching Module title Compulsory/
optional
Lecture Business Analytics Compulsory
Exercise Business Analytics Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successfull evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 222810
Bonus points can be awarded.
Brief summary
Business Analytics considers the objective of supporting business decisions based on quantitative data. The topic is
closely connected to information systems engineering, as business analytics relies on data models and algorithms to
make predictions and suggest solutions. At the same time, business analytics requires domain expertise in relevant
topics of business and economics to generate relevant and applicable approaches and to successfully communicate
findings.
The lecture will introduce relevant theoretical concepts connected to business analytics and decision support. In
computer-based exercise sessions, the students can implement basic business analytics solutions in software
packages such as MS Office.
Module content
The course will cover basic topics of Business Analytics, such as: - Introduction to Business Analytics - Business Information Systems - Process Modelling - Problem Structuring Methods / “Soft Operations Research”
23 Module guide – Bachelor of Science in Business Administration – Kiel University
- Principles of Information Systems Engineering - Project Management for Analytics Projects - Spreadsheet Analytics - Algorithm Basics - Data, Data Models, Information, and Knowledge - Introduction to Data Mining - Introduction to Web Scraping - Introduction to Simulation Modelling - Communicating Findings
Learning outcome
Participants gain theoretical background knowledge in the following areas: - Process and problem modelling - Information systems engineering - Data models and data mining - Algorithms and simulation modelling They also gain hands-on experience in applying these concepts via widely used software, e.g., MS Office.
Literature
- Laudon & Laudon, Management Information Systems: Managing the digital firm.C
- Guerrero, Excel Data Analysis
- Pidd, Tools for thinking.
- Further literature is announced during the module
24 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Marketing
Marketing BWL-Mark
Person(s) responsible Lecturer(s)
Prof. Dr. Stefan Hoffmann
Prof. Dr. Stefan Hoffmann
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Marketing Compulsory
Exercise Marketing Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 200910
Bonus points can be awarded.
Brief summary
The course deals with the basics of marketing and sets the prerequisites for successfully completing the further
courses of marketing studies. The course imparts the most important terms and concepts, which are deepened
through completing exercises.
Module content
The lecture first introduces the basics of setting a marketing strategy and segmenting the market.
Thereupon, the classic marketing mix, i.e. product, price, promotion, and place will be outlined.
Additionally, marketing peculiarities in the service sector and further selected fields will be discussed.
Learning outcome
Students know the most basic concepts of marketing. They are able to apply this knowedge to a real-world setting
and are able to compare and critically discuss their suitability. Students are able to develop marketing concepts on
their own for different cases of application.
Literature
25 Module guide – Bachelor of Science in Business Administration – Kiel University
Will be announced at the beginning of the course.
26 Module guide – Bachelor of Science in Business Administration – Kiel University
4.2 Minor in Business Administration – Elective Business Modules – Lecture/ Tutorial Module Title Module Code
Controlling Management Control
BWL-Ctrlg
Person(s) responsible Lecturer(s)
Prof. Dr. Birgit Friedl Prof. Dr. Birgit Friedl
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Management Control Compulsory
Exercise Management Control Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 4310
Bonus points can be awarded.
Brief summary
This module introduces decision coordination as a problem of controlling and provides an insight into the
implementation of concepts of decision coordination and ensuring the supply of information to management as a
problem-solving approach of controlling. The tasks of the controlling are discussed in detail with the coordination
by planning, by budgets and by target specifications as well as with the information supply of the management.
Furthermore, alternative forms of the organization of controlling are considered.
Module content
• Delimitation of controlling according to the decision-oriented conception
Decision coordination as a problem of controlling; identification of the problem-solving approach
• Controlling with different coordination concepts
Coordination by action plans and planning; Coordination by budgets; Coordination by targets
• Design of supporting information systems
Methods of information needs analysis, project planning and controlling in the design of information
systems
27 Module guide – Bachelor of Science in Business Administration – Kiel University
• Organization of controlling
Organization of controlling as a design problem; assignment of controlling tasks to task owners;
organization of the controlling area; integration of controlling into the business organization
Learning outcome
Students will be familiar with the interdependencies that exist between management decisions at all levels of the corporate hierarchy and their causes. Furthermore, they can evaluate the consequences of interdependencies for the achievement of corporate goals. They are familiar with the basic principles of common coordination concepts and can identify the appropriate approach for coordinating decisions in a specific situation. Furthermore, the students know alternative forms for the organization of controlling and can evaluate them against the background of a specific entrepreneurial and environmental situation.
Literature
Friedl, Birgit: Controlling. 2. Aufl., Konstanz, München 2013.
28 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Management Accounting
Management Accounting BWL-ManAcc
Person(s) responsible Lecturer(s)
Prof. Dr. Birgit Friedl Prof. Dr. Birgit Friedl
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Management Accounting Compulsory
Exercise Management Accounting Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 222110
Bonus points can be awarded.
Brief summary
In this module, the common systems of cost accounting on a full and partial cost basis are explained. In particular,
the assumptions underlying the cost accounting systems are elaborated. Furthermore, the basic evaluation
calculations of cost accounting and their informative value for the support of operative decisions and profitability
control are dealt with.
Module content
• Fundamentals of Management Accounting: Differences between management, cost and financial accounting; purposes of management accounting; different cost for different purposes; cost concepts
• Systems of Absorption Costing: Standard costing for planning and control, standard costing for decision-making, activity-based costing
• Systems of Variable Costing: Standard marginal costing; contribution margin costing
Learning outcome
Students will understand how cost information is determined in current cost accounting systems to support operational decisions and profitability control. They are familiar with the principle of costs relevant for decisions. They will be able to assess the significance of the cost information obtained for the support of operational decisions and performance control. They can apply the basic evaluation calculations for the extraction of cost information for
29 Module guide – Bachelor of Science in Business Administration – Kiel University
operational decisions and performance control and evaluate and interpret the results of these calculations.
Literature
Bhimani, Alnoor u. a.: Management and Cost Accounting. 6. Aufl., Harlow 2015. Friedl, Birgit: Kosten- und Leistungsrechnung. 2. Aufl., München, Wien 2010. Drury, Colin: Management and Cost Accounting. 9. Aufl., Andover 2015.
30 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Internationale Rechnungslegung
International Accounting BWL-IntRL
Person(s) responsible Lecturer(s)
Prof. Dr. Christian Blecher Prof. Dr. Christian Blecher
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture International Accounting Compulsory
Exercise International Accounting 1 Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 220210
Bonus points can be awarded.
Brief summary
The lecture imparts knowledge about the legal regulations concerning the preparation of financial statements in
accordance with the International Financial Reporting Standards (IFRS). Initially some institutional backgrounds of
IFRS are discussed. Moreover, the lecture presents and discusses the main balance sheet items of an IFRS-balance
sheet and some special aspects of IFRS-accounting. Finaly, other elements of the annual financial statement like the
cashflow-statement and the segment information are introduced.
Module content
The lecture is structured as follows:
5. Introduction to International Financial Reporting
6. Institutions and basic reporting principles
7. Recognition and measurement – The main balance sheet items
• Noncurrent assets
• Inventories
1 Maybe in e-learning form
31 Module guide – Bachelor of Science in Business Administration – Kiel University
• Financial instruments
• Provisions
8. Recognition and measurement – special items
• Construction contracts
• Pension liabilities
• Share-based payments
• Deferred taxes
• Leasing
• First-time Adoption of IFRS
9. Other elements of the annual financial statement
• Cashflow-Statement
• Segment information
Learning outcome
The students should be enabled to:
• Recognize differences between national (German) and international financial reporting and to appreciate the
economic differences
• Describe institutional backgrounds and basic reporting principles of IFRS and to appreciate differences to the
German-GAAP
• To know and to be able to apply the regulation concerning recognition and measurement of the main balance
sheet items and to appreciate differences to the German-GAAP
• To know and to be able to apply the regulation concerning recognition and measurement of special aspects of
IFRS-accounting and to appreciate differences to the German-GAAP
• To know and to be able to apply the regulation concerning the other elements of the annual financial
statement (Cashflow-statement, segment information) and to appreciate differences to the German-GAAP
Literature
Pellens et. al.: Internationale Rechnungslegung, Aktuelle Auflage.
Baetge et al.: Rechnungslegung nach IFRS, Kommentar.
32 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Grundlagen der Unternehmensfinanzierung
Fundamentals of Corporate Financial Policy BWL-Fiwi2
Person(s) responsible Lecturer(s)
Prof. Dr. Peter Nippel Prof. Dr. Peter Nippel
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Alternating with the module
Fundamentals of Capital Market
Theory in the winter semester.
1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Fundamentals of Corporate Financial Policy Compulsory
Exercise Fundamentals of Corporate Financial Policy Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points
Successful evaluation
Successful completion of exercise assignments may be required as a
prerequisite for the award of credit points.
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 4510
Bonus points can be awarded.
Brief summary
Building on the lecture "Fundamentals of Finance" from the compulsory part of business administration in the bachelor's degree, corporate financing is examined in more detail. Investment calculation methods are used to evaluate the positions of capital providers in order to analyze the structuring of conditions as a decision-making problem and to be able to determine the scope for agreement in financing. The risk of default is included in the consideration of debt financing. The causes and consequences of misaligned incentives due to debt financing are discussed. This is followed by a detailed analysis of capital measures (capital increases, share buybacks and capital reductions). Finally, the theoretical foundations for dealing with the financing and distribution policy of companies are laid.
Module content
- Relationships between capital origin, capital utilization, liquidity and success of the company
- External financing and internal financing
- debt financing
33 Module guide – Bachelor of Science in Business Administration – Kiel University
- Equity and participation financing
- Capital structure and financing policy
Learning outcome
Students have a sound understanding of the basic concepts and interrelationships of corporate finance. They are familiar with the various financing instruments and forms of financing. They can assess the effects of capital measures and know the central building blocks of financing theory. This enables the students to classify financing issues appropriately in principle and to assess them correctly.
Literature
• Berk, J./DeMarzo, P., Corporate Finance.
• Brealey, R./Myers, S. C./Allen, F., Principles of Corporate Finance.
• Drukarczyk, J./Lobe, S., Finanzierung.
• Franke, G./Hax, H., Finanzwirtschaft des Unternehmens und Kapitalmarkt.
• Perridon, L./ Steiner, M., Finanzwirtschaft der Unternehmung.
• Rudolph, B./Schäfer, K., Unternehmensfinanzierung und Kapitalmarkt.
34 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Grundlagen der Kapitalmarkttheorie
Fundamentals of Capital Market Theory BWL-Fiwi2
Person(s) responsible Lecturer(s)
Prof. Dr. Peter Nippel Prof. Dr. Peter Nippel
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Alternating with the module
Fundamentals of Corporate Financial
Policy in the winter semester.
1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Fundamentals of Capital Market Theory Compulsory
Exercise Fundamentals of Capital Market Theory2 Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points
Successful evaluation
Successful completion of exercise assignments may be required as a
prerequisite for the award of credit points.
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 4510
Bonus points can be awarded.
Brief summary
The fundamentals of classical capital market theory, the valuation of fixed-interest financial instruments and option pricing theory are taught.
Module content
- Portfolio selection and diversification
- Capital Asset Pricing Model (CAPM)
- Valuation of debt instruments at risk of default
- Basics of option pricing theory, futures, swaps, and CDS
Learning outcome
Students have acquired knowledge of portfolio selection theory, capital market equilibrium theory, the valuation of
2 Maybe in e-learning form
35 Module guide – Bachelor of Science in Business Administration – Kiel University
fixed-income financing instruments, and the valuation of options and other derivatives. They will be able to apply these theories and explain the results in economic terms.
Literature
• Berk, J./DeMarzo, P., Corporate Finance.
• Bodie, Z./Kane, A./Marcus, A., Investments.
• Brealey, R./Myers, S. C./Allen, F., Principles of Corporate Finance.
• Hull, J., Options Futures and other Derivatives
36 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Operations Research
Operations Research BWL-OR
Person(s) responsible Lecturer(s)
Prof. Dr. Frank Meisel Prof. Dr. Frank Meisel
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 60 hours (30 hours lecture; 30 hours exercise)
Self-study 90 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites Lecture „Produktion und Logistik“
Modules
Method of teaching Module title Compulsory/
optional
Lecture Operations Research Compulsory
Exercise Operations Research Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 222010
Bonus points can be awarded.
Brief summary
Operations Research deals with the best possible solution of business planning problems. The methods developed
for this purpose are relevant for all areas of business administration. In this course, different planning tasks of
production, logistics and supply chain management are considered, but also isolated examples from project and
personnel planning are taken up. The problems are modeled as optimization problems and solved by suitable
methods. Students also learn how to use professional optimization and simulation software.
Module content
• Modeling of entrepreneurial planning problems and solution by suitable optimization methods.
• Basics of network theory, heuristic methods and simulation systems
• Applications in the area of production, logistics, SCM, project management, personnel planning, etc.
Learning outcome
• Students will be able to understand business planning tasks as optimization problems and use appropriate methods to solve them.
• Students will be able to use professional software systems to solve the business management problems under consideration.
37 Module guide – Bachelor of Science in Business Administration – Kiel University
Literature
Domschke und Drexl „Einführung in Operations Research“, Springer, most recent edition
38 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Decision Analysis II
Decision Analysis II BWL-RDM
Person(s) responsible Lecturer(s)
Prof. Dr. Alexander Klos Prof. Dr. Alexander Klos
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction English
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Decision Analysis II Compulsory
Exercise Decision Analysis II Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 5010
Bonus points can be awarded.
Brief summary
Module content
Essential principles of decision and information theory will be presented and illustrated. Particular attention will be given to decision-making under uncertainty, i.e. risk and ambiguity, as opposed to decision-making under certainty. Furthermore, decisions with multiple objectives and descriptive theories will be discussed in detail.
Learning outcome
This general, method-oriented module of business economics offers an excellent theoretical preparation to
structured and analytical handling of complex problems.
Literature
Eisenführ/Weber/Langer, 2010, Rationales Entscheiden, 5. Aufl., Springer Verlag.
39 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Projektmanagement
Project Management BWL-ProjMgmt
Person(s) responsible Lecturer(s)
Prof. Dr. Carsten Schulz Prof. Dr. Carsten Schulz
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Project Management Compulsory
Exercise Project Management Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 15610
Bonus points can be awarded.
Brief summary
This course is dedicated to the management of projects as an increasingly important form of service provision in all
organizations. The challenges in the organization, planning, control and coordination of projects are explained and
the most relevant design approaches and instruments of project organization and project management are taught.
Current developments, especially in agile project management, are also the subject of the module.
Module content
The following chapters, based on the established international standards of project management, will be covered in the lecture and explained with practical examples: - Relevance and fundamentals of project management - Project organization and interface management - Project definition (environment analysis, stakeholder management etc). - Project planning (planning types and techniques) - project controlling - risk management - project closure - Project teamwork
40 Module guide – Bachelor of Science in Business Administration – Kiel University
- Agile project management - Basics of multi-project management In this exercise, students work in teams to apply selected project management tools to a sample project.
Learning outcome
The students know the basic characteristics of projects and the terms and concepts of project management. They
can describe the challenges of different projects in companies and apply them to concrete examples. Students will
be able to explain the advantages and problems of the management tools presented and select suitable tools for
specific projects. They can apply selected instruments of project management and understand the challenges of
project work.
Literature
F. X. Bea / S. Scheurer / S. Hesselmann: Projektmanagement; Lucius & Lucius, Stuttgart, 2008
41 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Leadership in Organizations BWL-PersFhrg
Person(s) responsible Lecturer(s)
Prof. Dr. Claudia Buengeler Prof. Dr. Claudia Buengeler
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 Graded
Turn Duration
every summer term 1 semester
Workload Attendance 30 hours (20 hours lecture; 10 hours tutorial)
Self-study 120 hours
Total workload 150 hours
Language of instruction English
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Lecture: Leadership in Organizations Compulsory
Tutorial Tutorial: Leadership in Organizations Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points
Evaluation
Method of evaluation Grading Part of final mark
in %
Written examination and group
assignment Graded (following the FPO)
100 %
Further comments on the evaluation Answers in German as well as dictionaries will be accepted. Bonus points
can be awarded.
Prüfungs-Nr.: 6110
Brief summary
This course serves to introduce students to different historic and contemporary perspectives on leadership. Students will acquire a comprehensive understanding of leadership theories (e.g., trait, skills, style, and situational approaches) and study findings on the effectiveness of these approaches and discuss contemporary leadership challenges and developments in organizations (e.g., culture and leadership, women and ethnic minorities in leadership positions, ethical leadership, team leadership). In addition, students will have the opportunity to experience their own leadership behavior in order to help them prepare for taking on leadership roles in organizations.
Module content
42 Module guide – Bachelor of Science in Business Administration – Kiel University
The lecture focuses on topics such as:
• Leadership versus Management
• Trait approach
• Skills approach
• Style Approach
• Situational approach
• Contingency theory
• Path-goal theory
• Leader-Member Exchange
• Charismatic-transformational leadership & transactional leadership
• Passive & destructive leadership
• Ethical, servant, and authentic leadership
• Gender and leadership
• Culture and leadership
• Substitutes for leadership
• Team leadership & self-managed teams
Learning outcome
After this course, students should be able to:
• describe different approaches to leadership and how they work;
• analyze and contrast different perspectives on leadership and evaluate their advantages and disadvantages;
• describe factors of successful leadership;
• reproduce arguments and findings regarding current leadership challenges and developments;
• apply their knowledge to leadership situations in practice;
• understand their own predispositions regarding leadership.
Literature
Primary:
Northouse, P. G. (2019). Leadership: Theory and practice (8th. ed). Sage: Los Angeles.
Secondary:
Yukl, G.A. (2013). Leadership in Organizations (8. edition, global edition). Pearson: Boston.
Antonakis & Day (2017). The Nature of Leadership (3rd ed.). Sage.
Selected articles:
Selected key articles will be introduced in class; the assignment requires students to search and use additional
articles.
43 Module guide – Bachelor of Science in Business Administration – Kiel University
Modultitel Modulcode
Human Resource Management bwlHRM-01a
Person(s) responsible Lecturer(s)
Prof. Dr. Claudia Buengeler Prof. Dr. Claudia Buengeler
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit Points Grading
5 Graded
Turn Duration
every winter term 1 Semester
Workload Attendance 30 hours (20 hours lecture; 10 hours tutorial)
Self-study 120 hours
Total workload 150 hours
Language of instruction English
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Human Resource Management elective
Tutorial Human Resource Management elective
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded (following the FPO) 100 %
Further comments on the evaluation Evaluation number: 250110
Answers in German as well as dictionaries will be accepted. Bonus points
can be awarded.
Brief summary
In this course, students will learn how human resource management activities and practices can be applied in order
to influence the attitudes, behavior and the performance of an organization’s workforce to ensure the
organization’s achievement of strategic goals.
Module content
The lecture focuses on topics such as:
• Strategic Human Resource Management
• Job Analysis and Job Design
• HR Planning and Recruitment
• Selection
• Onboarding, Socialization und Commitment
• Performance Appraisal and Feedback
• Compensation and Rewards
• Training and Development
Learning outcome
After this course, students should be able to:
• state the importance of people-related decisions in organizations using theories and research evidence;
• explain how to make use of HRM in order to achieve a competitive advantage;
44 Module guide – Bachelor of Science in Business Administration – Kiel University
• explain strategic HRM and its implications for individuals, HR professionals, and organizations;
• explain and evaluate HR activities and practices and the reactions of employees on the basis of theories and
research evidence;
• apply theories and research evidence to solve practical problems and case studies.
Literature
Mandatory book:
Noe, R., Hollenbeck, J., Gerhart, B., & Wright, P. (2017). Human Resource Management: Gaining A Competitive
Advantage. Global 10th Edition. McGraw-Hill Education.
Selected articles:
Selected key articles will be introduced in class; students may be required to search and use additional articles.
45 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Innovationsmanagement: Prozesse und Methoden
Innovation Management: Processes and Methods BWL-InnoMProz
Person(s) responsible Lecturer(s)
Prof. Dr. Achim Walter Prof. Dr. Achim Walter
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Innovation Management: Processes and Methods Compulsory
Exercise Innovation Management: Processes and Methods Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 4910
Brief summary
Sustainable and profitable growth requires continuous innovation in many industries. However, the acquisition,
development and marketing of innovations leads to a fundamental area of concern in companies. Innovations
require change and transformation: organizational routines, structures and competencies must be redefined and
re-established. But how should a company-wide innovation process be initiated, designed and kept going? How can
the transformation and learning needs of a company be determined reliably in the approach to an innovative
project? For these and other important questions on the topic of "innovation", the lecture aims to convey a
fundamental understanding.
Module content
• Definition, typification and relevance of innovations
• Innovation impulses and definition of the innovation problem
• Generation of alternative courses of action
• Formation of clear innovation targets • Organization and control of the innovation process
Learning outcome
Students acquire theoretical knowledge about processes and methods of innovation management:
46 Module guide – Bachelor of Science in Business Administration – Kiel University
- They know and understand theoretical concepts of innovation management and are able to transfer these to issues in practice. - They recognize barriers to innovation and develop options for overcoming them. - You will analyze the changes required as a result of innovations and evaluate new requirements for companies that arise as a result, using case studies and guest lectures. - You will evaluate progress in the innovation process on the basis of a target conception.
Literature
Detailed literature references are included in the collection of materials for the lecture, which is available via download at the beginning of the course, providing an overview of the lecture: Hauschildt, Jürgen und Salomo, Sören (2007): Innovationsmanagement, 4. Auflg., München, Vahlen, or later editions of Hauschildt et al.
47 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Konsumentenverhalten
Consumer Behaviour BWL-KonsVerh
Person(s) responsible Lecturer(s)
Prof. Dr. Stefan Hoffmann Prof. Dr. Stefan Hoffmann
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Konsumentenverhalten Compulsory
Exercise Konsumentenverhalten Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 16510
Bonus points can be awarded.
Brief summary
Participants will be enabled to understand and forecast basic customer reactions. Furthermore, common analysis methods for evaluating market information will be taught.
Module content
In the course, various models and theories for explaining consumer behavior are presented and various individual, social and situational factors influencing consumer behavior are discussed. In addition, students will be introduced to the methodology of empirical marketing research, especially in the exercise.
Learning outcome
Students will be familiar with relevant concepts for explaining and predicting consumer behavior. They understand how marketing instruments for influencing consumer behavior are to be designed against this background. Students will be able to apply the concepts discussed to real-life applications and discuss their suitability comparatively and critically. They are also able to critically evaluate empirical studies on consumer behavior.
Literature
Stefan Hoffmann / Payam Akbar (2018). Konsumentenverhalten. 2. Auflage, Springer/Gabler.
48 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Organisationsgestaltung
Organization Design BWL-OrgGest
Person(s) responsible Lecturer(s)
Professor Dr. Dr. h.c. Joachim Wolf Professor Dr. Dr. h.c. Joachim Wolf
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Organization Design Compulsory
Exercise Organization Design Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points
Successful evaluation
Bonus points can be awarded.
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 221910
Brief summary
In this lecture, participants will learn about and discuss structural and procedural organizational tools. Furthermore, they will deal with the efficiency and effectiveness of these instruments. Finally, they will become familiar with recent organizational concepts that play a central role in current organizational and management research and teaching. Students who have successfully participated in this course will be able to select organizational design forms that fit the environmental conditions and strategy of the company. The learning objectives will be achieved through a joint thinking through and discussion of the course contents as well as the analysis of case constellations. Furthermore, they will gain methodological competencies (learning strategies, strategies for structuring complex problems). Finally, they will increase their self-leadership competencies (self-management, task-related flexibility). The learning objectives will be achieved through input from the teaching staff, discussions with the students and a study of the literature.
Module content
- Fundamentals of organizational design (institutional and instrumental understanding of organization; formal and informal organization; organization, disposition and improvisation; structural and procedural organization; basic frame of reference for modeling organizational design problems; analysis (differentiation and synthesis (integration) as basic organizational activities; principles of task formation (types of centralization); organizational action units; management systems)
49 Module guide – Bachelor of Science in Business Administration – Kiel University
- Models of organizational structures (concept; organizational structures as specific combinations of types of centralization and management systems; one-dimensional organizational structures; multidimensional organizational structures; holding structure) - Dimensions of organizations and non-structural coordination tools (what is meant by a "dimension of organizations"; what is meant by coordination; structural vs. non-structural coordination; interdependencies as a central concept for modeling forms of coordination; content and classification of dimensions of organizations as well as of non-structural coordination tools) - Newer organizational concepts (Lean Management, Business Process Reengineering, Network Organization, Ambi-external Organization, Dynamic Capabilities)
Learning outcome
The course participants are able to understand and explain the use of structural and procedural instruments of business organization. Students will be able to critically reflect on the use of structural and procedural instruments of business organization.
Literature
Kieser, Alfred und Peter Walgenbach: Organisation. 6. Aufl., Stuttgart 2010.
Macharzina, Klaus und Joachim Wolf: Unternehmensführung: Das internationale Managementwissen: Konzepte,
Methoden, Praxis. 10. Aufl., Wiesbaden 2017.
Schreyögg, Georg: Organisation. 5th ed., Wiesbaden 2010.
50 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Service Process Modeling bwlServiceSciences-01a
Person(s) responsible Lecturer(s)
Prof. Dr. Catherine Cleophas Prof. Dr. Catherine Cleophas
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
irregular 1 semester
Workload Attendance 45 hours (30 hours lecture, 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction English
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites none
Modules
Method of teaching Module title Compulsory/
optional
Lecture Service Process Modeling Compulsory
Exercise Service Process Modeling Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points
Evaluation
Method of evaluation Grading Part of final mark
in %
Protocol and Presentation Graded 100 %
Further comments on the evaluation Evaluation number: 223010
Bonus points can be awarded.
Brief summary
The service sector plays a significant role in the economy and comes with its own operational challenges. In this
course, participants consider process planning and automation in the service sector with specific emphasis on
simulation modelling. They get to examine a case model of service operations and implement it in a simulation
model using software software such as Anylogic.
51 Module guide – Bachelor of Science in Business Administration – Kiel University
Module content
The course will cover basic topics of service operations, such as
• Queue design • Vehicle routing and scheduling
• Inventory management The course will cover basic methodologies of simulation modelling, such as
• Process modelling • Discrete event-driven simulation
• Agent-based simulation
• Stochastic simulation
Learning outcome
Participants gain theoretical background knowledge in the areas outlined in the course content
They also gain hands-on experience in applying these concepts to implement a simulation model and present
experiments and results.
Literature
Bordoloi et al., Service Management
Laguna, Marklund, Business Process Modeling, Simulation and Design Further literature is announced during the module
52 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Unternehmensbesteuerung
Fundamentals of Business Taxation BWL-Untbest
Person(s) responsible Lecturer(s)
Prof. Dr. Jost Heckemeyer Prof. Dr. Jost Heckemeyer
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 Graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Fundamentals of Business Taxation Compulsory
Exercise Fundamentals of Business Taxation Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 222610
Bonus points can be awarded.
Brief summary
The course conveys the basics of the German national income tax law. Interdependencies between the individual types of tax will be worked out.
Module content
The course imparts basic knowledge about the taxation of operational profit generation through income tax, corporate income tax and trade tax. Interdependencies between the different types of tax are worked out. The contents conveyed by the course are illustrated and practiced by an exercise accompanying the lecture.
Learning Outcome
The students know the basics of the taxation of German companies with income taxes. They can apply their knowledge to given circumstances. Students are able to determine the tax burden of companies according to their legal form and can assess the relevance of income taxation in various decision-making situations (legal form, financing).
Literature
Scheffler, W., Besteuerung von Unternehmen, Band I: Ertrag-, Substanz- und Verkehrsteuern, 13. Aufl., Heidelberg
2016.
53 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Grundlagen des Entrepreneurship
Fundamentals of Entrepreneurship BWL-ENTRE
Person(s) responsible Lecturer(s)
Prof. Dr. Christian Scheiner Prof. Dr. Christian Scheiner
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 Graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 45 hours
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Fundamentals of Entrepreneurship Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 60 %
Presentation Graded 40 %
Further comments on the evaluation Evaluation number: 221110
Bonus points can be awarded.
Brief summary
Module content
- The course "Fundamentals of Entrepreneurship" deals with the basic theories, concepts and management tools in the context of entrepreneurial thinking and acting. - The course discusses how entrepreneurial opportunities arise and how they can be identified and exploited. - To this end, central aspects from the generation of ideas to their implementation in marketable products and services are addressed. - In addition, a focus is placed on elementary, personal and company-related factors for the growth of young companies. - The content of the event is linked to current and practice-relevant content and therefore covers relevant application possibilities. - Individual aspects of the event are discussed and deepened by means of case studies, discussions, group exercises and the inclusion of practical presentations.
Learning Outcome
- The students can explain and apply scientific basics as well as specialized and deepened knowledge in the relevant
54 Module guide – Bachelor of Science in Business Administration – Kiel University
scientific fields. - Students are able to plan and execute work steps in solving problems even in new and unfamiliar as well as interdisciplinary contexts of entrepreneurial action. - Students are able to define goals for their own development and reflect on their own strengths and weaknesses, plan their own development and reflect on social impacts. - Students can work cooperatively and responsibly in groups and critically reflect and expand their own cooperative behavior in groups.
Literature
• Bygrave, W. & Zacharakis, A.; Entrepreneurship – Wiley 2. Auflage 2014.
• Nichols: Social Entrepreneurship - Oxford University Press 1. Auflage 2008.
• Bessant & Tidd: Innovation and Entrepreneurship - Wiley-Verlag 2. Auflage 2013.
• Fisch & Roß: Fallstudien zum Innovationsmanagement - Gabler-Verlag 1. Auflage 2009.
• Bessant & Tidd: Managing Innovation: Integrating Technological, Market and Organizational Change - Wiley-Verlag: 5. Auflage 2013.
• Hisrich, R., Peters, M., & Sheperd, A.: Entrepreneurship – McGraw-Hill Auflage 2010.
55 Module guide – Bachelor of Science in Business Administration – Kiel University
4.3 Minor in Business Administration – Elective Business Modules – Seminars
Module Title Module Code
Seminar zum Controlling
Seminar in Management Control BWL-SemCtrlg
Person(s) responsible Lecturer(s)
Prof. Dr. Birgit Friedl Prof. Dr. Birgit Friedl
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 Graded
Turn Duration
irregular 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites Controlling / Management Accounting
Modules
Method of teaching Module title Compulsory/
optional
Seminar Seminar in Management Control Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark in %
Written Paper Graded 60%
Presentation Graded 20%
Oral Participation Graded 10%
Thesis Papers Graded 10%
Further comments on the evaluation Evaluation number: 241210
Brief summary
The students are to work independently on a problem from the field of controlling or management accounting.
Preliminary results are to be defended in a presentation. The revised results are to be recorded in a term paper. In
addition to advanced aspects of controlling, the fundamentals of scientific work are to be taught and presentation
techniques practiced.
Module content
Changing topics on controlling (e.g. performance measurement; digitalization and controlling; sustainability controlling) and management accounting (e.g. decision accounting; control accounting)
Learning outcome
Students are able to familiarize themselves with a subfield of controlling or management ac-counting that is new to them. They are able to find and evaluate the relevant literature. On this basis, they are able to work on a given problem, present the results in a structured manner and present them to an expert audience in a comprehensible manner.
56 Module guide – Bachelor of Science in Business Administration – Kiel University
Literature
Will be announced in the beginning of each seminar.
57 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Seminar zur Rechnungslegung und
Wirtschaftsprüfung
Seminar in Accounting and Auditing
BWL-SemRLWP
Person(s) responsible Lecturer(s)
Prof. Dr. Christian Blecher Prof. Dr. Christian Blecher
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites Successful participation in the lecture modules "Financial Accounting" and
"International Accounting“
Modules
Method of teaching Module title Compulsory/
optional
Seminar Seminar in Accounting and Auditing Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
written paper Graded 100%
presentation Graded
Further comments on the evaluation Evaluation number: 243110
Brief summary
Module content
In this modul the contents of the other lectures are deepened and extended by examining related topics. The
participants engage with a broad scope of problems by writing a thesis and by making a verbal presentation.
Possible topics are: “German GAAP (HGB/GoB)”, “International Financial Reporting”, “Business Valuation” and
“Auditing”.
Learning outcome
The students are able to work independently and in depth into a subject area from the field of external accounting
that is previously unknown to them or that has only been dealt with in an introductory manner. They can present
the findings in the form of a scientific term paper and in the form of an oral presentation. The students can gain
insight into further topics through the oral presentations of other groups and discuss the presented findings in a
scientific manner.
58 Module guide – Bachelor of Science in Business Administration – Kiel University
Literature
Topic-specific
59 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Seminar zum Technologiemanagement
Seminar in Technology Management BWL-SemTM
Person(s) responsible Lecturer(s)
Prof. Dr. Carsten Schulz Prof. Dr. Carsten Schulz
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Seminar Seminar in Technology Management Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
written paper Graded 100 %
presentation Graded
Further comments on the evaluation Evaluation number: 242110
Brief summary
Students should independently work on and present a term paper on a topic assigned to them. In addition to
advanced aspects of technology management, students should learn the basics of scientific work and practice
lecture techniques. This is intended to lay the foundations for the Bachelor's thesis and other scientific papers.
Module content
The changing topics in the field of technology management are oriented towards current challenges in society and the economy. In the term paper, the literature and the state of research on a topic of technology and innovation management is reviewed and applied to the specific problem
Learning outcome
Students are able to work independently on complex scientific topics in writing. They know the relevant literature on their topic and can apply it to concrete practical cases. They are able to apply the appropriate scientific methods (techniques of scientific work, literature analysis, presentation techniques, media skills) and are able to actively participate in scientific discussions and to organize the cooperation in groups.
Literature
Will be announced at the beginning of the course.
60 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Seminar zum Gründungs- und
Innovationsmanagement
Seminar in Entrepreneurship and Innovation Management
BWL-SemGIMan1/BWL-SemGIMan2
Person(s) responsible Lecturer(s)
Prof. Dr. Achim Walter Prof. Dr. Achim Walter
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 30 hours (20 hours lecture; 10 hours exercise)
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Seminar Seminar in Entrepreneurship and Innovation
Management Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
written paper Graded 100 %
presentation Graded
Further comments on the evaluation Evaluation number: 244110/ 244210
Brief summary
In this seminar, students independently complete a term paper on a topic assigned to them. In addition to
advanced aspects of start-up and innovation management, the basics of scientific work will be taught. This should
lay the foundations for the bachelor thesis and other scientific work. In addition, the students will learn to present
and discuss the acquired contents in an appealing way. Practical elements are integrated to deepen and consolidate
the course content.
Module content
Changing topics, in the past for example "From business plan to start-up" or "Business models of the automotive industry in change", from the field of start-up and innovation management
Learning outcome
- The students are able to work alone and also in a team on the given problem.
- The students are able to familiarize themselves with a given topic by conducting an independent literature search.
- The students know and use techniques of scientific work and are able to present their findings in writing in a term
paper.
61 Module guide – Bachelor of Science in Business Administration – Kiel University
- Students will be able to present and discuss their findings appropriately in presentations.
Literature
A list of publications is given for each seminar.
62 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Seminar zu Fragestellungen der Organisation Seminar in Organization
BWL-SemOrga
Person(s) responsible Lecturer(s)
Prof. Dr. Joachim Wolf Prof. Dr. Joachim Wolf
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Seminar Seminar in Organization Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark in %
written paper Graded 100 %
presentation Graded
Further comments on the evaluation Evaluation number: 245110
Brief summary
Students should independently work on and present a term paper on a topic assigned to them. In addition to further aspects of organizational theory, the fundamentals of scientific work are to be taught and lecture techniques practiced. This is intended to lay the foundations for the Bachelor's thesis and other scientific papers.
Module content
There will be changing subjects out of the field of organization theory, for example:
• Organization of virtual companies
• Organization of international companies
• Core competencies and organization design
• Organizational concepts and their significance in corporate practice
• Country culture and cross- culture training
• Top management and its influence on corporate strategy
• Climate protection as a management challenge
Learning outcome
• The course participants have in-depth knowledge that relates to a fundamental subarea of the management of companies.
• The course participants have expanded their methodological competencies (techniques of scientific work, presentation techniques, media skills) by independently working on a management-oriented topic.
63 Module guide – Bachelor of Science in Business Administration – Kiel University
Literature
Literature will be announced when awarding the topics.
64 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Seminar zum Marketing
Seminar in Marketing BWL-SemMark
Person(s) responsible Lecturer(s)
Prof. Dr. Stefan Hoffmann Prof. Dr. Stefan Hoffmann
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Seminar Seminar in Marketing Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
written paper Graded 100 %
presentation Graded
Further comments on the evaluation Evaluation number: 246110
Brief summary
Students shall independantly write and present an academic paper on an assigned topic. Besides advanced aspects
of marketing, the basics of scientific research as well as presentation techniques shall be taught and applied. Thus,
basic knowledge for a bachelor’s thesis and further academic research shall be disseminated.
Module content
Changing topics, in the past mostly around consumer psychology and market research, from the field of marketing
Learning outcome
• Achieving self-competence through independantly working on an assigned topic
• Achieving methodological competence (techniques of scientific research, presentation techniques, media skills)
• Achieving social competence through leading discussions and working in groups
Literature
Comment on literature will be made after topic assignment.
65 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Seminar zur Finanzwirtschaft
Seminar in Corporate Finance BWL-SemFiwi
Person(s) responsible Lecturer(s)
Prof. Dr. Peter Nippel Prof. Dr. Peter Nippel
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites The seminar is intended for students with more than fundamental
knowledge in Corporate Finance
Modules
Method of teaching Module title Compulsory/
optional
Seminar, Computer, lab exercise Seminar in Corporate Finance Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
written paper Graded 100 %
presentation Graded
Further comments on the evaluation Evaluation number: 240110
Brief summary
In this module, selected issues from the field of finance are dealt with in greater depth or supplemented within the
framework of alternating topical areas. An application to questions from practice can also be the subject.
Module content
Changing topics, in the past for example "Whose Company is it?" or "Selected Aspects of Financing", from the field of corporate finance
Learning outcome
Students are able to familiarize themselves with a given topic in the field of financial management by conducting an independent literature review. They are able to work on given questions on their own. Students are able to present their findings in writing in a comprehensible and carefully written term paper. Students will be able to present their findings in comprehensible presentations.
Literature
Introductory sources on the seminar topics will be announced in advance of the seminar. Further literature relevant to the topic will be researched independently by the students as part of the seminar work.
66 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Seminar zum Produktions und Logistikmanagement
Seminar in Supply Chain Management BWL-SemSCM
Person(s) responsible Lecturer(s)
Prof. Dr. Frank Meisel Prof. Dr. Frank Meisel
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites Lecture "Production and Logistics" already heard.
Modules
Method of teaching Module title Compulsory/
optional
Seminar Seminar in Supply Chain Management Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
written paper Graded 100 %
presentation Graded
Further comments on the evaluation Evaluation number: 247110
Brief summary
The bachelor seminar is dedicated to fundamental problems from the areas of supply chain management,
production, logistics and operations research. The students are given tasks which they work on independently
according to scientific standards. The results are documented in written assignments and oral presentations. The
seminar thus directly prepares students for writing their Bachelor's thesis. Consultations with faculty members
serve to ensure the learning success. The presentation of the gained results and the participation in discussion
rounds furthermore strengthen the communicative skills of the students.
Module content
The seminar is dedicated to changing topics from the areas of supply chain management, production, logistics and operations research. The specific topics of a seminar are announced separately. In the past, topics have been assigned, for example, to route planning problems or process optimization.
Learning outcome
• The students are able to familiarize themselves with a given topic through an independently conducted literature search
• The students are able to work alone and also in a team on the given question
• The students are able to present their findings in a comprehensible and carefully written paper.
• The students are able to present their findings in comprehensible presentations
67 Module guide – Bachelor of Science in Business Administration – Kiel University
Literature
Introductory sources on the seminar topics will be announced in advance of the seminar. Further literature relevant to the topic will be researched independently by the students as part of the seminar work.
68 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Seminar Decision Analysis
Seminar in Decision Analysis BWL-SemRDM
Person(s) responsible Lecturer(s)
Prof. Dr. Alexander Klos Prof. Dr. Alexander Klos
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German / English
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Seminar Seminar in Decision Analysis Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
written paper Graded 100 %
presentation Graded
Further comments on the evaluation Evaluation number: 249110
Brief summary
Students should deal with one topic of the courses “Decision Analysis I” and “Decision Analysis II” in more detail.
Module content
Topics change from year to year. Many topics address the elicication of preferences or the replication of classic experiments in a simplified setting.
Learning outcome
Students are able to conduct a small empirical study or to analyze existing data sets. Students are able to discuss
advanved topics in the field of decision analysis from a theoretical and an empirical perspective. Students present
their findings to their peers.
Literature
Depends on the topics.
69 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Seminar zu Personal und Organisation Seminar in Human Resource Management and Organizational Behavior
BWL-Sem1ORgPers
Person(s) responsible Lecturer(s)
Prof. Dr. Claudia Buengeler Prof. Dr. Claudia Buengeler
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 Graded
Turn Duration
every summer term 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction English
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Mandatory/
optional
Seminar Seminar in Human Resource Management and Organizational Behavior
Compulsory
Misc:
Prerequisites for exam admission (concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Interactive group presentation Graded 100 %
presentation Graded
Further comments on the evaluation Evaluation number: 250210
Brief summary
In this interactive seminar, current topics from the field of personnel management (summer semester) or leadership (winter semester) are examined from a scientific and organizational perspective. The understanding of the individual topics will be developed with the help of theories and the knowledge gained from empirical research will be transferred to practical case studies. Students present individual topics in groups and individually write seminar papers in which pre-defined research questions are to be answered.
Module content
Changing topics of personnel management or leadership theory, for example in relation to:
• Age in the workplace
• Teamwork
• Well-being and health
• Digitization
• Diversity
Learning outcome
Students are able to familiarize themselves with a given topic in the field of human resource management or
leadership theory through an independently conducted literature research. The students are able to work alone
70 Module guide – Bachelor of Science in Business Administration – Kiel University
and also in a team on the given problem. Students will be able to present their findings in writing in a
comprehensible and carefully written term paper.
Students will be able to present their findings in comprehensible presentations.
Literature
Topic-specific
71 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Seminar zu Business Analytics Seminar on Business Analytics
bwlSemBusAnalytics-01a
Person(s) responsible Lecturer(s)
Prof. Dr. Catherine Cleophas Prof. Dr. Catherine Cleophas
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction English
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites Attending the module “Business Analytics” (in previous semesters or in
parallel)
Modules
Method of teaching Module title Compulsory/
optional
Seminar Seminar on Business Analytics Compulsory
Misc
Prerequisites for exam admission (concessions)
Further Prerequisites for earning
credit points
Evaluation
Method of evaluation Grading Part of final mark
in %
Report (“Hausarbeit”) Graded 100 %
presentation Graded
Further comments on the evaluation Evaluation number: 250510
Brief summary
The Bachelor Research Seminar Business Analytics considers basic problems of business analytics, predominantly in
application areas from the service domain. The students work independently on assigned research projects
according to scientific standards. The results are documented in a written report as well as in an oral presentation.
Thus, this research seminar directly prepares students for the work on the Bachelor thesis. Mentoring from
members of the research group aim to ensure the learning success. Finally, presenting the findings and discussing
them with other students strengthen the students’ communication skills.
Module content
The research seminar considers a variety of topics from business analytics, including applications of data analysis, simulation modelling, and optimisation. The primary focus will be application areas from the service domain. Specific topics will be announced for each seminar.
Learning outcome
- Students can immerse themselves in a given topic based on their independently conducted literature research. - Students are able to tackle a given research task alone or in teams. - Students can document their approach as well as their findings in the written form of a comprehensible and thorough report. - Students can present their approach and findings in a coherent fashion to their peers.
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Literature
First literature sources for each topic are announced in the first seminar session. The students are expected to find
further relevant literature during their work on the seminar thesis.
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Module Title Module Code
Seminar zur Unternehmensbesteuerung
Seminar on Business Taxation BWL-SemUntbest
Person(s) responsible Lecturer(s)
Prof. Dr. Jost Heckemeyer Prof. Dr. Jost Heckemeyer
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 30 hours (20 hours lecture; 10 hours exercise)
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites The professorship offers a colloquium at the beginning of the semester as
an introduction to the scientific work, which is recommended for
preparation. Information see UnivIS.
Modules
Method of teaching Module title Compulsory/
optional
Seminar Seminar on Business Taxation Compulsory
Misc
Prerequisites for exam admission (concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark in %
written paper Graded 100 %
presentation Graded
Further comments on the evaluation Evaluation number: 250410
Brief summary
The seminar deepens particular topics and problems in the field of business taxation.
Module content
The seminar looks at selected areas of business management decision-making that are influenced by tax norms. The focus is on the tax treatment of both current and aperiodic business transactions in alternative corporate legal forms.
Learning outcome
After completing this module, students should be able to independently write a scientific paper in the field of business taxation, applying relevant legal norms, classifying and quantifying them and presenting the results.
Literature
Will be communicated in the course.
74 Module guide – Bachelor of Science in Business Administration – Kiel University
5 Course Descriptions – Modules in Economics
Modules titles can be found in „2. Pflichtteil VWL“ der FPO 2014 (subject evaluation regulations).
The module descriptions can be found here:
http://www.wiso.uni-kiel.de/de/studium/dateien-studienfaecher/modulhandbuecher/modulhandbuch-bsc-vwl-engl
6 Course Descriptions – Modules in Quantitative Methods
Modules titles can be found in „3. Pflichtteil Quantitative Grundlagen“ der FPO 2021 (subject evaluation
regulations).
The module descriptions can be found here:
http://www.wiso.uni-kiel.de/de/studium/dateien-studienfaecher/modulhandbuecher/modulhandbuch-bsc-vwl-engl
7 Course Descriptions – Modules in Compulsory-Elective Empirical Research and Data Management
Modules titles can be found in Anhang 2 „4. Rechtswissenschaft für Wirtschaftswissenschaftler“ der FPO 2014
(subject evaluation regulations).
75 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Empirisches Projekt
Empirical Project bwlEmpPro-01a
Person(s) responsible Lecturer(s)
Prof. Dr. Claudia Buengeler
Prof. Dr. Stefan Hoffmann
Prof. Dr. Carsten Schultz
Prof. Dr. Achim Walter
Prof. Dr. Claudia Buengeler
Prof. Dr. Stefan Hoffmann
Prof. Dr. Carsten Schultz
Prof. Dr. Achim Walter
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 Not graded
Turn Duration
Every semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO Module "Introduction to Statistical Learning" (Prof. Dr. Uwe Jensen)
Recommended prerequisites Successful participation in courses of the "Evidence-based management"
specialization
Modules
Method of teaching Module title Compulsory/
optional
Lecture with integrated exercise Empirical Project Compulsory
Misc
Prerequisites for exam admission (concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark in %
Exam, presentation and testate Not graded
Further comments on the evaluation Evaluation number: NEW
Bonus points can be awarded.
Brief summary
In the module "Empirical Project" of the compulsory-elective course "Empirical Research and Data Management", students of the Bachelor's program in Business Administration deepen their examination of business issues and topics in the field of evidence-based management (marketing, innovation and greening management, technology management as well as human resources and organization) by means of their own research projects. The embedding of the student projects in current empirical research projects of the institute is aspired. Based on the concept of research-based teaching, the focus is on learning and applying relevant tools of empirical management research, such as designing and conducting a study, analyzing data, and writing up and presenting the results. By conducting their own research project in pre-assembled teams, students apply theoretical and metho-dical-statistical knowledge, which ensures a deeper gain of knowledge. The topics and research approaches (e.g. primary data collection, experimental research, analysis of secondary data) change every semester. A semester-long participation as well as the successful completion of performance certificates are a condition for passing the course.
Module content
The focal points of this module within the framework of an overarching theme of current management research are the following - Developing a research question and deriving hypotheses; - Development of the study design and planning of the study implementation; - Data collection or data use and data preparation and documentation;
76 Module guide – Bachelor of Science in Business Administration – Kiel University
- Data analysis using statistical knowledge and methods, and documentation; - Writing up and communicating the results and their implications.
Learning outcome
After this course, students will be able to, - Develop a research question on a management research topic, derive hypotheses, and develop a study design; - plan and, if necessary, conduct the study; - prepare and statistically analyze the data used or generated; - Write up and communicate the results and insights gained; - Apply the interpersonal skills built in working with others in a team setting; - demonstrate in-depth presentation skills using media.
Literature
Selected literature and research articles will be presented in the course; students will be required to locate and use
additional research articles.
77 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Informatik für die Wirtschaftswissenschaften
Computer science for economics bwlEmpPro-01a
Person(s) responsible Lecturer(s)
PD Dr. Frank Huch PD Dr. Frank Huch
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 Graded
Turn Duration
Starts every winter semester 2 semester
Workload Attendance 105 hours
Self-study 195 hours
Total workload 300 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Computer science for economics Compulsory
Exercise Computer science for economics Compulsory
Practical exercise Computer science for economics Compulsory
Misc
Prerequisites for exam admission (concessions)
50 % of the points in the weekly exercises to be worked on
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark in %
Exam, presentation and testate Graded
Further comments on the evaluation Evaluation number:
Bonus points can be awarded.
Brief summary
This module provides an introduction to computer science. Here, the emphasis is placed on programming. The concepts of imperative and object-oriented programming are taught using the Python programming language. Further emphasis is on databases, simple standard algorithms, especially for sorting, which are also analyzed for their complexity behavior. Further topics of the lecture are simple results of complexity and computability theory.
Module content
- Origins of computer science - Computer architecture - Number systems, especially the binary system - syntax description using the (extended) Backus-Naur form - Term representations and evaluations - Programming concepts using Python as an example - expressions, statements, simple data types, control structures, recursion, object identity - object-oriented modeling - relational databases, modeling and SQL (especially SQLite3) - sorting methods and their runtime complexities - devide-and-conquer - P/NP and decidability of problems In the second semester (summer semester) the contents are deepened in the context of a practical project. In this project an economic problem is solved with the approaches learned in the lecture in the context of a larger
78 Module guide – Bachelor of Science in Business Administration – Kiel University
application.
Learning outcome
Students acquire the ability to solve problems algorithmically and implement the resulting algorithm using an imperative programming language. They know different programming techniques and can make complexity estimates for the runtime of programs. You have knowledge in formal syntax description and can use it to learn new programming languages. Further, you know the basic concepts of relational databases and can model simple databases and can formulate queries into existing databases using SQL. They can understand and apply object-oriented data modeling and develop it themselves in simple contexts. They have understood the principle of object identity and can apply it to object-oriented programming. The students can solve simple economic problems with simple approaches of computer science.
Literature
A lecture notes will be provided.
Further literature is not absolutely necessary, but will be announced in the lecture.
79 Module guide – Bachelor of Science in Business Administration – Kiel University
8 Course Descriptions – Modules in Law
Modules titles can be found in Anhang 2 „4. Rechtswissenschaft für Wirtschaftswissenschaftler“ der FPO 2014
(subject evaluation regulations).
Module Title Module Code
Wirtschaftsverwaltungsrecht
Legal Regulation of the Economy BWL- JuWiVerw
Person(s) responsible Lecturer(s)
Prof. Dr. Marius Raabe Prof. Dr. Marius Raabe
Faculty Examination office
Faculty of Law Faculty of Law
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Legal Regulation of the Economy Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 13310
Brief summary
Students should be given an overview of public commercial law. The public economic law regulates the public law
framework conditions for economic activity in Germany and Europe. It is thus an essential basis for the economic
activity of companies.
Module content
• Introduction: Overview, History, Tasks and Objectives of Commercial Administrative Law
• Economic constitutional law: requirements of the Basic Law
• Economic constitutional law: European fundamental freedoms
• Economic Constitutional Law: European Competition Law
• Organisation of economic administration; instruments of economic administration
• Commercial law
• Restaurant law, shop closing law
• Crafts law, law of the liberal professions
80 Module guide – Bachelor of Science in Business Administration – Kiel University
• Public competition law
• Public procurement
Learning outcome
Students are familiar with the basic concepts and structures of public commercial law. They will gain an insight into
the constitutional requirements and further the EU legal framework. You will understand the interrelationships of
the individual areas, in particular the impact of fundamental rights and EU law on economic administrative law.
They will also develop an understanding of the structures of commercial administrative law on the basis of
(exemplary) sub-areas of special commercial administrative law. They can apply and analyse legal norms of
commercial administrative law to (simple) cases where further legal advice may be necessary. They will be able to
analyse and evaluate where problems arise in action as a result of regulations under commercial administration law
and will be able to take this into account when making decisions.
Literature
Parallel to lecture: Utz Schliesky, Öffentliches Wirtschaftsrecht (recent edition)) To deepen some topics: Rolf Stober, Wirtschaftsverwaltungsrecht
Band I: Allgemeines Wirtschaftsverwaltungsrecht Band II: Besonderes Wirtschaftsverwaltungsrecht (recent editions)
Furthermore, a statue book (recent edition) to public law is neccassary
81 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Einführung in das Öffentliche Recht
Introduction to Public Law BWL- JuOeff
Person(s) responsible Lecturer(s)
Prof. Dr. Marius Raabe Prof. Dr. Marius Raabe
Faculty Examination office
Faculty of Law Faculty of Law
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Introduction to Public Law Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 13210
Brief summary
Students should be given a basic introduction to the teaching of public law (including the associated legal methods).
Basic knowledge includes the law of state organisation, constitutional principles, fundamental rights as well as
general and special administrative law and an overview of European law.
Module content
Basic knowledge includes the law of state organisation, constitutional principles, fundamental rights as well as
general and special administrative law and an overview of European law.
• Basic concepts of public law
• The Federal Republic of Germany as a State -State, Republic, Democracy, Federal State
• The Federal Republic of Germany as a state - constitutional state, welfare state, state objectives
• State organization
• Fundamental rights -General
• Fundamental rights -Individual fundamental rights
• EU law
• Administrative organization
• General administrative law - Forms of action, legal obligations
82 Module guide – Bachelor of Science in Business Administration – Kiel University
• General administrative law -administrative procedure, administrative process
• Special administrative law - law of order, commercial administrative law
Learning outcome
Students are familiar with the basic concepts and structures of public law. They understand the interrelationships of the individual areas, in particular the impact of fundamental rights and EU law on the actions of the state relevant to companies. They can apply legal norms to (simple) cases using basic legal methods and analyse where further legal advice may be needed. They can analyse and independently evaluate where problems arise due to public law regulations, especially in the contact of companies with government action, and can take this into account when making decisions.
Literature
Degenhart, Staatsrecht I, Staatorganisationsrecht, 33. Aufl. 2017.
Maurer/Waldhoff., Allgemeines Verwaltungsrecht, 19. Aufl. 2017.
Pieroth/Schlink, Grundrechte, Staatsrecht II, 34. Aufl. 2018.
Arndt/Fetzer, Öffentliches Recht, 16. Aufl. 2013
In addition, an up-to-date text edition (public law texts) is required, e.g. Beck-Texte in dtv.
83 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Privatrecht
Civil Law BWL- JuPriv
Person(s) responsible Lecturer(s)
Prof. Dr. Joachim Jickeli Prof. Dr. Joachim Jickeli
Faculty Examination office
Faculty of Law Faculty of Law
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 60 hours (60 hours lecture)
Self-study 90 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory /
optional
Lecture Civil Law Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 13110
Brief summary
Module content
1. Introduction Law and jurisprudence; differentiation of private law from public law; doctrine of sources of law; application and interpretation of laws; subjective rights; structure of courts and organisation of justice; technique of application of law. 2. the general part of the BGB (§§1-240 BGB) Legal subjects and legal objects; legal business theory; representation (including commercial law peculiarities). 3. General law of obligations (§§241-432 BGB) Types and origins of contractual obligations; content and settlement of contractual obligations; breaches of obligations; bases of assignment of claims. 4. individual obligations (§§433-853 BGB) Purchase contract (§§433 ff. BGB) with commercial purchase; contract for work and services (§§631 ff. BGB); service and employment contract; main features of the legal obligations (unlawful act, §§823 ff. BGB). BGB; unjustified assessment, §§812 ff. BGB. 5. Property and credit security law (§§854-1296 BGB) Acquisition of ownership of movable property; real estate property law; financing and credit security. 6. family law (§§1297-1921 BGB) Basic features of matrimonial law (matrimonial property law; maintenance law; divorce) and the law of parent and
84 Module guide – Bachelor of Science in Business Administration – Kiel University
child. 7. inheritance law (§§1922-2385 BGB) Legal succession; dispositions upon death; legal consequences of inheritance, right to a compulsory portion. 8. Overview of commercial, company, cartel and intellectual property law
Learning outcome
Students have an overview of the entire legal system and are familiar with the fundamental institutional framework
of German private law. They can assign the essential figures of the five books of the Civil Code (General Part, Law
of Obligations, Property Law, Family and Inheritance Law) to simple legal cases and are aware of the cross-
references to commercial law (especially commercial law). They can solve simple legal problems arising in business
practice and assess when expert advice is necessary. You can certainly correspond with lawyers. The learning
objectives are achieved by both systematically conveying the material and demonstrating it using numerous
examples.
Literature
1. legislative texts • Bürgerliches Gesetzbuch (Beck-Texte im dtv), 82. Aufl. 2018 • Zivilrecht – Wirtschaftsrecht, Nomos Texte, 26. Aufl. 2017
2. reference book • Creifelds, Rechtswörterbuch, 21. Aufl. 2016
3. textbooks and additives a) Introductions for minor students
• Aunert-Micus, Shirley u.a., Wirtschaftsprivatrecht, 6. Aufl. 2018 • Eisenhardt, Ulrich, Einführung in das Bürgerliche Recht: ein Studien- und Übungsbuch, 7. Aufl. 2018 • Führich, Ernst, Wirtschaftsprivatrecht, 13. Aufl. 2017 • Kindl/Feuerborn, Bürgerliches Recht für Wirtschaftswissenschaftler, 2. Aufl., 2017 • Klunzinger, Eugen, Einführung in das Bürgerliche Recht: Grundkurs für Studierende der Rechts- und
Wirtschaftswissenschaften, 16. Aufl. 2013 • Meyer, Justus, Wirtschaftsprivatrecht, 8. Aufl. 2016 • Müssig, Peter, Wirtschaftsprivatrecht: rechtliche Grundlagen wirtschaftlichen Handelns, 20. Aufl. 2018
b) case processing (for minor students) • Hoffmann, Uwe, Technik der Fallbearbeitung im Wirtschaftsprivatrecht, 4. Aufl. 2015
Klunzinger, Eugen, Übungen im Privatrecht, 10. Aufl. 2011
85 Module guide – Bachelor of Science in Business Administration – Kiel University
9 Course Descriptions – Modules in Profiling a. Management Techniques and Ethics
Module Title Module Code
Planspiel und Fallstudien zum Gründungs- und
Innovationsmanagement
Business Simulation
BWL- Untplan
Person(s) responsible Lecturer(s)
Prof. Dr. Achim Walter Prof. Dr. Achim Walter
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory /
optional
Seminar Business Simulation Compulsory
Misc
Prerequisites for exam admission
(concessions)
Attendance and participation during the Business Game
Further Prerequisites for earning
credit points Participation in the Business Game, Presentation, Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 221200
Bonus points can be awarded.
Brief summary
Through practical application of concepts of start-up and innovation management, business processes are exemplarily demonstrated and analyzed or simulated. The following topics are addressed in particular: Basics of business management and the business plan, making strategic decisions with incomplete information and networked thinking. In addition, the complex decision making in the process of a company foundation and development will be shown. This creates an awareness of the need for a strategic approach to the problems that arise and promotes the ability to weigh up the various options for action.
Module content
- Recognize and evaluate opportunities to start a business
- Assess customer benefits and competitive advantages
- Assess markets and market developments
86 Module guide – Bachelor of Science in Business Administration – Kiel University
- Develop business models
- Research and prepare information for a business plan
- Characteristics and structure of a business plan
- Developing a corporate and competitive strategy
- Management methods
- Analyzing relevant key figures of the company's development
Learning Outcome
Students apply strategic and entrepreneurial thinking. They can structure complex problems and work them out in groups. In doing so, they acquire conflict resolution skills and leadership competence. The students master a networked way of thinking, can analyze strategic effects and link them to their own actions. They can react to changing conditions at an early stage and derive corporate strategies and recommendations for action from them. They are also able to recognize and analyze conflicting goals.
Literature
Bower, J.L.; Christensen, C.M., 1995. Disruptive Technologies: Catching the Wave. Harvard Business Review, S. 43-
53.
Griffin, A.; J. R. Hauser 1996: Integrating R&D and marketing: A review and analysis of the literature. Journal of
Product Innovation Management 13 (3): 191–215.
Macharzina, K., Wolf, J., 2005. Unternehmensführung. 4. Aufl., Wiesbaden: Gabler Verlag. (Auszüge)
Porter, M.E., 2008. The Five Competitive Forces That Shape Strategy. Harvard Business Review, S. 78-93. (Auszüge)
Porter, M.E., 2008. Wettbewerbsstrategie: Methoden zur Analyse von Branchen und Konkurrenten 11. Aufl.,
Frankfurt: Campus Verlag. (Auszüge)
Song, X. M.; Neeley; S. M.; Zhao; Y., 1996: Managing R&D-marketing integration in the new product development
process. Industrial Marketing Management, Volume 25 (6), S. 545-553.
Song, X. M.; Montoya-Weiss, M. M.; Schmidt, Jeffrey B., 1997: Antecedents and Consequences of Cross-Functional
Cooperation: A Comparison of R&D, Manufacturing, and Marketing Perspectives. Journal of Product Innovation
Management, Vol. 14 (1), S. 35–47.
Welge, M.K.; Al-Laham, A., 2008. Strategisches Management. 5. Aufl., Wiesbaden: Gabler Verlag. (Auszüge)
Other literature sources that may be relevant will be announced at the beginning of the course.
87 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Verhandlungsmanagement
Negotiation BWL- VMan
Person(s) responsible Lecturer(s)
Prof. Dr. Dr. h.c. Joachim Wolf Prof Dr. Thorsten Grenz
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Negotiation Compulsory
Exercise Negotiation Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 15330
Bonus points can be awarded.
Brief summary
In a theoretical part, important foundations for the successful negotiation and for a convincing and effective communication as well as basic knowledge for the creation and design of presentation material with the help of Powerpoint are mediated. In the practical part of the course, the theoretically learned contents are translated into group work, presented in a simulated presentation / negotiation situation and finally discussed.
Module content
- The Harvard concept - Discussion, application and "special cases" using cases and examples from the corporate language - Technical and tactics of negotiation management
Learning outcome
Students will be able to use tactics, strategies, behaviors, and stylistic devices to successfully conclude negotiations and persuasively lead conversations and steer them in a desired direction.
Literature
Fisher, R., Ury, W. L., Patton, B. M., Das Harvard Konzept – Klassiker der Verhandlungstechnik, 23. Auflage, Frankfurt am Main 2009. Voeth, M., Herbst U., Verhandlungsmanagement – Planung, Steuerung und Analyse, Stuttgart 2009.)
88 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Unternehmenspolitik
Business Policy BWL- Untpol
Person(s) responsible Lecturer(s)
Prof. Dr. Dr. h.c. Joachim Wolf Dr. Stefan Geiser
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every summer semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Business Policy Compulsory
Exercise Business Policy Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 15320
Bonus points can be awarded.
Brief summary
Exemplary market and non-market determinants as well as functional connections between operational
management, association interest management and political marketing will be worked out. In in-depth exercises,
we address the topics of leadership psychology and business ethics.
Module content
- Framework conditions for corporate policy design
- Information requirements of actors responsible for corporate policy
- Principles of corporate policy
- Technical, social and methodological competence relevant to corporate policy
- Corporate identity and corporate image
- Target groups and phase model for the realization of corporate identity
- Corporate public relations management
- Association policy and committee work
- Ways and instruments of exerting influence in association politics
- Power and micro-politics in the social environment
89 Module guide – Bachelor of Science in Business Administration – Kiel University
Learning outcome
The aim of this course is for students to learn about corporate policy using practice-oriented concepts. Students will be able to apply corporate policy principles and corporate policy-relevant technical, social and methodological skills when working on case studies.
Literature
Bleicher, Knut: Das Konzept integriertes Management: Visionen, Missionen, Programme. 7. Aufl., Frankfurt/Main 2004. Macharzina, Klaus und Joachim Wolf: Unternehmensführung: Das internationale Managementwissen, Konzepte, Methoden, Praxis. 9. Aufl., Wiesbaden 2015. Rosenstiel, Lutz v. und Erika Regnet (Hrsg.): Führung von Mitarbeitern: Handbuch für erfolgreiches Personalma-nagement. 3. Aufl., Stuttgart 1995. Weinert, Ansfried B.: Organisations- und Personalpsychologie. 5. Aufl., Weinheim et al. 2004.
90 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Fallstudien zur Unternehmensführung
Case Studies in Management BWL- FallUnt
Person(s) responsible Lecturer(s)
Prof. Dr. Dr. h.c. Joachim Wolf Prof. Dr. Thorsten Grenz
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory /
optional
Lecture Case Studies in Management Compulsory
Exercise Case Studies in Management Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 15340
Bonus points can be awarded.
Brief summary
1. Case studies Interactive lecture on current case studies from the German economy. In preparation, the students receive extensive reading material, mainly publications from the economic press. The business-economic problems and chosen approaches are worked out interactively in the lecture. 2. Application of business knowledge The case studies are intensively deepened at suitable points. In doing so, previously learned and refreshed methods and knowledge ("business management craft") are applied to concrete facts.
Module content
Case study from German business practice - Business-related problems and solutions in corporate language - Processing by means of extensive press coverage Deepening of individual business aspects, for example: - Findings of results - Stock index DAX, stock indices - Leadership and co-determination at an AG
91 Module guide – Bachelor of Science in Business Administration – Kiel University
- Rating
Learning outcome
The students are able to work out possible solutions for business problems in corporate practice on the basis of
current case studies from the German economy.
Individual aspects of the case studies are examined in depth from a business management perspective in order to
make fact-based statements by applying methods and knowledge. Students will be able to critically reflect on the
case studies.
Literature
- Bea, Franz X., Birgit Friedl und Marcell Schweitzer (Hrsg.): Allgemeine Betriebswirtschaftslehre. Band 1: Grundfragen. Band 2: Führung. Band 3: Leistungsprozesse. 9. Aufl., Stuttgart 2004-2006.
- Bitz, Michael, Michel Domsch, Ralf Ewert und Franz W. Wagner (Hrsg.): Vahlens Kompendium der Betriebswirtschaftslehre. 2 Bände. 5. Aufl., München 2005.
- Corsten, Hans und Michael Reiß (Hrsg.): Betriebswirtschaftslehre. 3. Aufl., München, Wien 1999. - Thommen, Jean-Paul und Ann K. Achleitner: Allgemeine Betriebswirtschaftslehre. Umfassende Einführung aus
managementorientierter Sicht. 5. Aufl., Wiesbaden 2006.
92 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Corporate Sustainability
Corporate Sustainability FE-PO-CS
Person(s) responsible Lecturer(s)
Dr. Christian Berg Dr. Christian Berg.
Faculty Examination office
Key Skill Centre (ZfS) Faculty of Business, Economics, and Social
Sciences
Credit points Grading
6 (or 3) graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 30 hours
Self-study 110 hours
Total workload 150 hours
Language of instruction English
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Corporate Sustainability Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation Evaluation number: 4810
Bonus points can be awarded.
Brief summary
Module content
Corporate sustainability can be understood as the business approach to the challenges of a sustainable
development. The lecture will introduce this concept and discuss potential benefits of such a strategy and concrete
measures of implementation. Starting point will be the questions to what extent corporations bear social
responsibility for their actions. Is the business of business just business – as Milton Friedman said? We will discuss
drivers for corporate sustainability (from compliance to competitive advantage) as well as implications of a
corporate sustainability strategy for the different internal corporate business units (e.g. product development,
marketing, sales, supply chain management, operations, HR, etc.) Moreover, we will also touch relevant market
trends (e.g. sharing economy, circular economy, integrated reporting) and how they fit into a sustainability
strategy. The lecture will be complemented by practical examples from corporations, which will help preparing
students for their career in business.
Learning outcome
Students shall be able
93 Module guide – Bachelor of Science in Business Administration – Kiel University
• to describe the drivers and benefits of a corporate sustainability strategy
• to identify the implications of corporate sustainability for different lines of business
• to elaborate how current market trends (e.g. sharing economy, integrated reporting) affect corporate
sustainability strategie.
Literature
Ernst D, Sailer U, Nachhaltige Betriebswirtschaftslehre, UVK Verlagsgesellschaft: Konstanz /München 2013
Hitchcock D, Willard M, The Business Guide to Sustainability. Practical strategies and tools for organizations, 2. Aufl.
London 2009
Dunphy D, Griffiths A, Benn S, Organizational Change for Corporate Sustainability. A guide for leaders and change
agents of the future, Routledge: London/New York, 2. Aufl. 2007
Esty D C, Winston A S, Green to Gold. How smart companies use environmental strategy to innovate, create value,
and build competitive advantage, Yale University Press: New Haven /London 2006
Anderson D R, Corporate Survival: The Critical Importance of Sustainability Risk Management, iUniverse: New York
2005
Freedman M, NYT,
94 Module guide – Bachelor of Science in Business Administration – Kiel University
Modultitel Module Code
Finanzmathematik mit Excel
Seminar in Financial Mathematics in Excel
BWL-SemFinExc
Person(s) responsible Lecturer(s)
Prof. Dr. Peter Nippel
Prof. Dr. Peter Nippel
Dr. Nils Podlech
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Irregular 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites This seminar is aimed at students who have already mastered the
methods of investment appraisal.
Modules
Method of teaching Module title Compulsory/
optional
Seminar Seminar in Financial Mathematics in Excel Compulsory
PC-Tutorial PC-Tutorial Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Discussion in the seminar
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation PNr: 240210
Bonus points can be awarded.
Brief summary
In this seminar, interest, annuity, redemption, price and yield calculations are carried out independently in the PC
laboratory with the help of Excel.
Module content
1. interest calculation 2. mixed interest and intra-year interest rates 3. stable pensions 4. capital value and internal interest rate (irregular pensions) 5. redemption calculation 1 (annual annuities) 6. redemption calculation 2 (instalments during the year) 7. price and yield calculation 8. effective interest rate (PAngv 1985, Braeß-Fangmeyer, Moosmüller, AIBD, PAngV 2002) 9. interest rate structure 10. option valuation with Black/Scholes
Learning outcome
95 Module guide – Bachelor of Science in Business Administration – Kiel University
3 Sofern zwischenzeitlich eine neuere Auflage des genannten Lehrbuchs erscheint, sei auf diese verwiesen.
The students should apply their knowledge for the evaluation of future payments to practical problems and thereby
carry out more complex financial mathematical calculations, master the handling of Excel for the solution of
financial mathematical problems.
Literature3
Kruschwitz, Lutz, Finanzmathematik.
96 Module guide – Bachelor of Science in Business Administration – Kiel University
Modultitel Module Code
Insolvenz und Sanierung von Unternehmen
Insolvency and Restructuring of Companies
BWL-SemFinExc
Person(s) responsible Lecturer(s)
Prof. Dr. Peter Nippel
Dr. Take
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Seminar Seminar in Financial Mathematics in Excel Compulsory
PC-Tutorial PC-Tutorial Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Discussion in the seminar
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation PNr: 240210
Bonus points can be awarded.
Brief summary
Module content
1. economic significance of insolvency 2. the crisis (economic causes, temporal lead time) 3. strengths - weaknesses analysis (SWOT) 4. reasons for insolvency (legal facts, business concepts) a) Overindebtedness /threatening overindebtedness b) insolvency 5. insolvency proceedings (InsO) a) Preliminary insolvency proceedings b) Opened proceedings c) Self-administration / protective shield proceedings d) Consumer insolvency 6. the players a) Insolvency administrator b) Creditors (creditors' committee)/ debtor / guarantor (separation / segregation)
97 Module guide – Bachelor of Science in Business Administration – Kiel University
c) insolvency court 7. insolvency plan a) Formal Structure - Presenting part - Formative part - Annexes to the plan (in particular overview of assets, profit and loss account and finance plan) - Formation of groups b) Business aspects c) Aspects of labor law d) Aspects of company law e) Tax aspects (restructuring profit) f) Realization g) SWOT - Analysis 2 8. liability (managing directors / shareholders / other third parties) 9. outlook
Learning outcome
After successful participation in the module, students will be able to explain the most important causes of
insolvency, the basic legal and business methods and instruments (e.g. a SWOT analysis) for the early detection of
corporate crises in order to develop concepts for restructuring and reorganization on this basis. Students will also
be able to outline the fundamental principles of insolvency law and insolvency proceedings.
Literature
Will be announced in the course.
98 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Titel Module Code
Einführung in das Handelsmanagement
Retail Management
BWL-HandMan
Person(s) responsible Lecturer(s)
Prof. Dr. Stefan Hoffmann Dr. Martin Golücke
Faculty Examination office
Faculty of Business, Economics and Social Sciences Faculty of Business, Economics and Social
Sciences
Credit points Grading
5 graded
Turn Duration
Every winter semester 1 semester
Workload Attendance 30 hours
Self-study 120 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites ./.
Modules
Method of teaching Module title Compulsory/
optional
Lecture Handelsmanagement Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Successful evaluation
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Graded 100 %
Further comments on the evaluation PNr: 222510
Bonus points can be awarded.
Brief summary
The course teaches the basics of retail management. It teaches the important concepts which are deepened with
practical examples and exercises.
Module content
The lecture first shows the importance of trading and furthermore explains the basics of retail management.
Thereupon different strategical aspects are discussed (positioning-, growth-, internationalisation-, cooperational
strategies and strategical planning) and furthermore options at the market (location-, sortiment-, brand-, price-,
and communication management, in-store, service-management). The differences between online and offline
trading are discussed at the example of LIDL vs. Amazon.
Learning outcome
The students know the basic concepts of retail management. They are capable of transferring these to real cases,
and can compare and critically discuss them in regard of their suitability.
Literature
Zentes, J., Swoboda, B., & Foscht, T. (2012). Handelsmanagement, 3. Aufl., München: Vahlen.
99 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Fortgeschrittenes Handelsmanagement
Advanced Retail Management
bwlFortgHandMan-01a
Course director Lecturer
Prof. Dr. Stefan Hoffmann Dr. Martin Golücke
Faculty Examination office
Faculty of Business, Economics and Social Sciences Examination office of the Faculty of Business,
Economics, and Social Sciences
Course credits Evaluation
5 Graded
Semester Length
Every summer semseter 1 semester
Workload Presence 30 hours
Self-study 120 hours
Total Workload 150 hours
Language German
Language details
Prerequisites ./.
Corequisites
Course information
Method of teaching Course title Compulsory
/Optional
Lecture with integrated tutorial Advanced Retail Management Compulsory
Further notes on the course
Prerequisites for exam admission
(concession)
Further Prerequisites for earning
credit points Successful examination
Examination
Method of examination Evaluation Weight
Exam Graded 100 %
Further Information Examination number: 222910
Bonus points can be awarded.
Brief summary
The course teaches selected advanced concepts of retail management, including the fields of procurement,
logistics, Human Resources Management, organization, and administration. It teaches the important concepts
which are deepened with practical examples and exercises.
Topic
The lecture demonstrates the importance of different functions in the retail management. The following topics will
be discussed in depth: Procurement (e.g., quality management, supplier management, Corporate Social
Responsibility), logistics (e.g., Supply Chain Management, cooperation of retailers and producers, technological
preconditions), Human Resources Management (e.g., personnel planning, payment, leading), organization (e.g.,
coordination, process orientation, centralization vs. decentralization), and administration (e.g., finance, controlling,
compliance, information systems).
Learning outcomes
The students know the advanced concepts of retail management with regard to procurement, logistics, Human
Resources Management, organization, and administration. They are capable of transferring these to real cases, and
can compare and critically discuss them in regard of their suitability.
Literature
100 Module guide – Bachelor of Science in Business Administration – Kiel University
Müller-Hagedorn, L., Toporowski, W., & Zielke, S. (2012). Der Handel. Grundlagen - Management - Strategien, 2.
Aufl., Kohlhammer.
101 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
FIRST OFFERED: WiSe 21/22
Seminar Business Planing
Seminar Business Planing
Course director Lecturer
Prof. Dr. Christian Scheiner Prof. Dr. Christian Scheiner
Faculty Examination office
Faculty of Business, Economics and Social Sciences Examination office of the Faculty of Business,
Economics, and Social Sciences
Course credits Evaluation
5 Graded
Semester Length
Every winter semseter 1 semester
Workload Presence 30 hours
Self-study 120 hours
Total Workload 150 hours
Language German
Language details
Prerequisites ./.
Corequisites Grundlagen des Entrepreneurship
Course information
Method of teaching Course title Compulsory
/Optional
Seminar Seminar Business Planing Compulsory
Further notes on the course
Prerequisites for exam admission
(concession)
Further Prerequisites for earning
credit points Successful examination
Examination
Method of examination Evaluation Weight
Paper Graded 60 %
Presentation Graded 40 %
Further Information Examination number:
Brief summary
102 Module guide – Bachelor of Science in Business Administration – Kiel University
Topic
- During the business plan seminar the business ideas for a potential business start-up are collected, evaluated and
worked out in the form of a detailed business plan. By means of expert lectures on the individual components of
the business plan, its relevance for entrepreneurial practice will be demonstrated.
- During the seminar, students work in working groups to independently develop a complete business plan.
- Basics of the business plan
- Product and service description
- Market and competition analysis
- Development of a marketing strategy
- Development of a distribution strategy
- Organizational structure
- Development of a corporate culture
- Financing and financial planning
Learning outcomes
- In order to work on the individual business plan components, the students have basic knowledge in related areas
and, in addition, they develop information independently through suitable document research, the Internet and/or
empirical surveys.
- The collected information has to be evaluated, assessed, compared and prepared as a topic-specific presentation.
In the case of incomplete or contradictory information, students weigh it up against each other and develop
possible solutions for dealing with missing or inconsistent information.
- The structure of the business plan seminar requires that the students also specifically promote the professional
developments of other students, hold discussions on specific and interdisciplinary topics, and provide appreciative
feedback on the interim presentations of the other seminar participants.
- A final presentation and the evaluation by an expert jury will help to train the students' communication and
presentation skills.
Literature
Will be announced in the seminar.
103 Module guide – Bachelor of Science in Business Administration – Kiel University
Extended offer of the institutes for economics and business administration
Module Title Module Code
Veranstaltung als Teil des Moduls Methodische
Grundlagen: Erstellen wissenschaftlicher Arbeiten
mit LaTex
Scientific work in LaTex
BWL- MethGr
Person(s) responsible Lecturer(s)
Stefan Wende Stefan Wende
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
2,5 not graded
Turn Duration
Summer and winter Semester 1 semester
Workload Attendance 30 hours lecture with exercise
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Erstellen wissenschaftlicher Arbeiten mit LaTex Compulsory
Exercise Erstellen wissenschaftlicher Arbeiten mit LaTex Compulsory
Misc
Prerequisites for exam admission
(concessions)
Registration for the Module
Further Prerequisites for earning
credit points Successful written paper
Evaluation
Method of evaluation Grading Part of final mark
in %
Written paper Not graded -
Further comments on the evaluation Evaluation number: 16710
Brief summary
This course provides an introduction for students to LaTex. The software LaTex can be used for writing scientific
papers, such as a seminar paper or a thesis. The course introduces students to the fundamental features and the
syntax of LaTex.
Module content
1. basic skills: Page layout and font formatting 2. working with tables and graphs 3. mathematical formulas 4. creating directories, cross-references, hyperlinks 5. creating and working with a bibliography
Learning outcome
In the lecture "Writing scientific papers with LaTeX" students get to know the text typesetting program LaTeX,
104 Module guide – Bachelor of Science in Business Administration – Kiel University
which is intended for the creation of scientific papers. In addition to basic knowledge of text structuring and
formatting, the comprehensive possibilities of mathematical typesetting will be demonstrated. The integration of
graphics, tables and cross-references as well as working with bibliographies round off the acquired knowledge. At
the end of the lecture, the participants will be able to independently create text documents that meet all the
requirements for scientific work.
Literature
Will be announced at the beginning of the seminar.
105 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Veranstaltung als Teil des Moduls Methodische
Grundlagen: Excel für die betriebliche Praxis
Excel for Business Practice
BWL- MethGr
Person(s) responsible Lecturer(s)
Stefan Wende Stefan Wende
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
2,5 not graded
Turn Duration
Summer and winter Semester 1 semester
Workload Attendance 45 hours (30 hours lecture; 15 hours exercise)
Self-study 105 hours
Total workload 150 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Lecture Excel für die betriebliche Praxis Compulsory
Exercise Excel für die betriebliche Praxis Compulsory
Misc
Prerequisites for exam admission
(concessions)
Registration for the Module
Further Prerequisites for earning
credit points Successful written paper
Evaluation
Method of evaluation Grading Part of final mark
in %
Written paper Not graded
Further comments on the evaluation Evaluation number: 19710
Brief summary
This course provides an introduction for students to Microsoft Excel. The spreadsheed software Excel is widely used
in academia and business management. The course explains fundamental topics of this spreadsheet software and
demonstrates how to solve actual (managerial) problems.
Module content
• Fundamentals of spreadsheets: input, format and working with data • How to work with formulas in Excel • How to create and format charts/graphs in Excel
Learning outcome
The students know the spreadsheet program Excel 2010. They have basic knowledge, which they have also applied
in the course, which is the basis for participation in more advanced courses.
Literature
Will be announced at the beginning of the seminar.
106 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Veranstaltung als Teil des Moduls Methodische
Grundlagen: Seminar zur Vorbereitung der
Bachelorarbeit
Seminar for the preparation of the Bachelor thesis
BWL-SemBA
Person(s) responsible Lecturer(s)
Every chair will announce a responsible person.
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
2,5 Not graded
Turn Duration
Summer and winter Semester 1 semester
Workload Attendance 75 hours
Self-study
Total workload
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Seminar See below Compulsory
Misc
Prerequisites for exam admission
(concessions)
Registration for the Module
Further Prerequisites for earning
credit points Successful written paper and presentation
Evaluation
Method of evaluation Seminar zur Vorbereitung der Bachelorarbeit Evaluation number
Written paper, presentation Seminar zur Vorbereitung der Bachelorarbeit am
Lehrstuhl Finanzwirtschaft (BWL-SemBAFiwi)
240910
Written paper, presentation
Seminar zur Vorbereitung der Bachelorarbeit am
Lehrstuhl Technologiemanagement (BWL-
SemBATM)
242910
Written paper, presentation
Seminar zur Vorbereitung der Bachelorarbeit am
Lehrstuhl Rechnungslegung und
Wirtschaftsprüfung (BWL-SemBARLWP)
243910
Written paper, presentation
Seminar zur Vorbereitung der Bachelorarbeit am
Lehrstuhl Gründungs- und Innovationsmanagement
(BWL-SemBAGIMan)
244910
Written paper, presentation Seminar zur Vorbereitung der Bachelorarbeit am
Lehrstuhl Organisation (BWL-SemBAOrga)
245910
Written paper, presentation Seminar zur Vorbereitung der Bachelorarbeit zu
Themen des Entrepreneurship (BWL-SemBAEntre)
248910
107 Module guide – Bachelor of Science in Business Administration – Kiel University
Module Title Module Code
Veranstaltung als Teil des Moduls Methodische
Grundlagen: BVH Börsenführerschein
Excel for Business Practice
bwlBVH-01a
Person(s) responsible Lecturer(s)
Prof. Dr. Peter Nippel Institute for Business
Faculty Examination office
Faculty of Business, Economics, and Social Sciences Faculty of Business, Economics, and Social
Sciences
Credit points Grading
2,5 not graded
Turn Duration
Summer and winter Semester 1 semester
Workload Attendance 12 hours
Self-study 63 hours
Total workload 75 hours
Language of instruction German
Additional language information
Prerequisites according to the FPO ./.
Recommended prerequisites
Modules
Method of teaching Module title Compulsory/
optional
Tutorial BVH Börsenführerschein Compulsory
Misc
Prerequisites for exam admission
(concessions)
Further Prerequisites for earning
credit points Not graded exam
Evaluation
Method of evaluation Grading Part of final mark
in %
Exam Not graded
Further comments on the evaluation Evaluation number: 99110
Brief summary
In cooperation with the Business and Finance Club Kiel e.V. (in BVH - Bundesverband der Börsenvereine an
deutschen Hochschulen e.V.), basic knowledge in the field of stock exchange and capital market is imparted.
Module content
• Stock Exchange, Capital Market & Trading
• Equities, Bonds & Funds
• Futures, options & certificates
• Investment philosophies and stock market psychology
Learning outcome
Students have knowledge of trading on the organized capital market, the primary and derivative financial
instruments traded there, stock market indices, analytical methods and investment philosophies.
Literature
Will be announced / made available at the event
108 Module guide – Bachelor of Science in Business Administration – Kiel University
b. Modules form the elective part Microeconomcs and Public Finance/ Macroeconomic and Labor Markets our af the Bachelor studies in economics
The offer can be found in Appendix 5 of the “FPO Bachelor VWL”
The module desrciptions can be found in the http://www.wiso.uni-kiel.de/de/studium/dateien-
studienfaecher/modulhandbuecher/modulhandbuch-bsc-vwl-engl