Business Basics
| Degree programme | Social Work |
| Subject area | Social Work & Health |
| Type of degree | Master Part-time Winter Semester 2023 |
| Course unit title | Business Basics |
| Course unit code | 058425010601 |
| Language of instruction | German |
| Type of course unit (compulsory, optional) | Compulsory |
| Teaching hours per week | 2 |
| Year of study | 2023 |
| Level of the course / module according to the curriculum | |
| Number of ECTS credits allocated | 3 |
| Name of lecturer(s) | Florian BÜHLER |
Please bring your own computer with MS Excel installed into the course.
The core content of the course is financial management. It is the basic course for the other courses in the module Management Competencies.
The course focusses on cost accounting and its practical application in everyday management. Based on this, exemplary practice-relevant topics in the area of investment and financing as well as accounting are dealt with.
Core Contents
- Structure and organization of the internal accounting
- Basic concepts of cost accounting
- Cost categories, cost center and cost unit accounting
- Example of investment accounting using the net present value method
- Basics of financing
- Selected financing instruments
- Basics of balance sheet, income statement and cash flow statement
- Interaction of the instruments
After successful completion of the course, the students can
- explain the basic structure of cost accounting
- distinguish and apply central terms of financial management
- calculate a product and a service
- calculate an investment using discounted cash flows
- distinguish between important financing instruments and assess their advantages
- understand and interpret an annual report in basic terms
- Interactive Lectures
- Numerous exercises with case studies using MS Excel
written Exam
no compulsory attendance
Friedl, Gunther; Hofmann, Christian; Pedell, Burkhard (2017): Kostenrechnung. Eine entscheidungsorientierte Einführung. 3. Aufl. München: Vahlen.
Holdenrieder, Jürgen (Hrsg.) (2017): Betriebswirtschaftliche Grundlagen Sozialer Arbeit. Eine praxisorientierte Einführung. 2., erweiterte und überarbeitete Auflage. Stuttgart: Verlag W. Kohlhammer.
Vahs, Dietmar; Schäfer-Kunz, Jan (2015): Einführung in die Betriebswirtschaftslehre. 7. Aufl., Stuttgart: Schäffer-Pöschl.
Wagenhofer, Alfred (2019): Bilanzierung und Bilanzanalyse. Eine Einführung. 14. Aufl. Wien: Linde Verlag.
Blended Learning