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Module guide Bachelor of Science Business Administration Kiel University Institute of Business Administration Stand 26.05.2021

Module guide Bachelor of Science Business Administration

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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.

73 Module guide – Bachelor of Science in Business Administration – Kiel University

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