Business School - Bachelor's level (all)

• Cost Terms and Purposes
• Job Costing
• Cost Allocation
• Cost-Volume-Profit Analysis
• Activity-Based Costing
• Budgeting and Cost-Variance Analysis
• Cost Behavior
• Process Costing
• Using Cost Accounting for Managerial Decision-Making

• Cost Terms and Purposes
• Job Costing
• Cost Allocation
• Cost-Volume-Profit Analysis
• Activity-Based Costing
• Budgeting and Cost-Variance Analysis
• Cost Behavior
• Process Costing
• Using Cost Accounting for Managerial Decision-Making

The course Financial Accounting II covers international financial accounting as defined by the International Financial Reporting Standards (IFRS). In the lecture, individual standards will be presented in detail. The focus lies on the recognition and valuation of the annual statement. In particular, the lecture goes into detail about IAS 16 (Property, Plant & Equipment), IAS 38 (Intangible Assets), IAS 36 (Impairment of Assets), IAS 17 (Leases), as well as IAS 37 (Provisions, Contingent Liabilities and Contingent Assets).

• • Introduction to accounting

1. Inventory and balance sheet
2. Business transactions not affecting and affecting profit and loss

• Accounting principles and book-keeping techniques

1. Goods traffic
2. Value-added tax
3. Acquisition costs
4. Revenues and payment transactions
5. Personnel expenditure
6. Amortization of fixed and current assets
7. Accruals and deferrals
8. Provisions

• Production costs and income statement

• • Introduction to accounting

1. Inventory and balance sheet
2. Business transactions not affecting and affecting profit and loss

• Accounting principles and book-keeping techniques

1. Goods traffic
2. Value-added tax
3. Acquisition costs
4. Revenues and payment transactions
5. Personnel expenditure
6. Amortization of fixed and current assets
7. Accruals and deferrals
8. Provisions

• Production costs and income statement

• • Introduction to accounting

1. Inventory and balance sheet
2. Business transactions not affecting and affecting profit and loss

• Accounting principles and book-keeping techniques

1. Goods traffic
2. Value-added tax
3. Acquisition costs
4. Revenues and payment transactions
5. Personnel expenditure
6. Amortization of fixed and current assets
7. Accruals and deferrals
8. Provisions

• Production costs and income statement

• Basic terms of cost and profit accounting
• Calculation, cost center  and cost type accounting
• Cost schedule and cost function
• Profit and loss account
• Break even analysis
• Cost information for operative decisions and deviation analysis

• Basic terms of cost and profit accounting
• Calculation, cost center  and cost type accounting
• Cost schedule and cost function
• Profit and loss account
• Break even analysis
• Cost information for operative decisions and deviation analysis

• Basic terms of cost and profit accounting
• Calculation, cost center  and cost type accounting
• Cost schedule and cost function
• Profit and loss account
• Break even analysis
• Cost information for operative decisions and deviation analysis

Multinational groups operate globally and are thus faced with heterogeneous taxation frameworks. On the one hand, this is a compliance issue but on the other hand it can be shown empirically, that firms also adjust their behavior (e.g. locations choices, investment choices, capital structure) accordingly. In this context taxes (tax rates and the definition of the tax base) are one decision factor between other business or economic determinants. This knowledge, in return, is relevant for policy makers trying to attract foreign direct investments by offering attractive tax systems. Due to the mobility of capital, complex cross-border group structures, and little harmonization in tax codes, the tax competition by countries as well as tax planning activities of firms can lead to a situation where multinational groups pay very little taxes. This might light to an erosion of the tax revenue as well as to competition distortions towards domestic firms.

In this course, we start by having a look at different tax systems in the world and in particular in the Asian Pacific region and Europe. By studying these examples, we will get some insights into the heterogeneity of tax systems and we will also discuss how these regulations matter for firms’ decision making. In a next step, we will particularly focus on the taxation of cross-border transactions which are common for multinational firms. We will learn, how double taxation could arise and we will look at the guiding principles of international taxation to avoid this double taxation. Finally, based on this, we will study several stylized tax planning strategies for cross-border investments. In this context case studies (e.g. cross-border financing and implementation of holding companies) are used to illustrate the impact of tax planning strategies on tax payments. In particular, we look at the prominent examples of Apple and Google and how they achieve extremely low overall tax rates. Since fiscal authorities increasingly introduced anti-avoidance regulations that should limit aggressive tax planning, we will finally discuss how these regulations work and why or why not they might be effective. Here we will also draw a link towards the ongoing OECD debate on countermeasures against base erosion and profit shifting

• Investment decisions (cash value, internal interest rate)
• Interest yield and risk (portfolio theory)
• Capital costs during insecurities (CAPM, APT)
• Corporate governance, agency problems and behavioral finance

• Investment decisions (cash value, internal interest rate)
• Interest yield and risk (portfolio theory)
• Capital costs during insecurities (CAPM, APT)
• Corporate governance, agency problems and behavioral finance

This course studies critical issues in corporate governance. It starts by defining corporate governance and looking at how different governance systems evolved around the globe. Special emphasis will be on corporate governance systems in the U.S. and Germany. We will analyze how new regulations (Sarbanes-Oxley and Dodd-Frank) emerged as a result of various corporate governance scandals (e.g., Enron). The second part of the course consists of an in-depth analysis of selected internal and external governance mechanisms. Examples are the board of directors and executive compensation contracts. We will also discuss various corporate governance case studies.
The course is on the undergraduate level. It will be based on academic research papers and students will work in teams to prepare their own case study on a particular company.

Institutional investors like pension funds, insurance companies, or sovereign wealth funds administrate sizeable asset portfolios and invest in a broad scope of asset classes. This lecture will focus on so called alterative asset classes like private equity, private debt, investments in infrastructure projects, hedge funds strategies and real estate investments. These asset classes become more and more important for investors in the context of a low interest environment. The role of these asset classes in an institutional portfolio and the challenges of investing will be explained. The organizational set-up and other structural requirements of institutional investors will also be discussed.

• Introduction and basic definitions in the field of information systems as well as design and structure of information systems
• Technological Foundations: hardware and software components, basic functionalities of computer systems and networks, basics of database systems
• Development of information systems: project management and development processes, selected methods for analysis and design
• Management of information systems: IT Management Framework, Business/IT Alignment, IT Organization, IS Investment, IS Adoption

This course first outlines the basics of data and business process modelling based on wide-spread approaches such as entity relationship diagrams, event-driven process chains (EPC), and business process model and notation (BPMN). The remainder of the course then focuses on the use and purpose of integrated information systems across different functional areas in industrial companies. Finally, basics of management support systems such as business intelligence systems are addressed.

Outline:

• Business Process Modelling
• Application Systems in

1. Research and Development
2. Marketing and Sales
3. Procurement and Warehousing
4. Production
5. Shipping and Customer Service
6. Finance, Accounting, HR

• Planning and Control Systems

Literature:

• Mertens et al.: Grundzüge der Wirtschaftsinformatik, 7. Aufl., Springer 2001
• Mertens: Integrierte Informationsverarbeitung, 2 Bde., Bd.1, Operative Systeme in der Industrie, 16. Aufl., Gabler 2007
• Wigand et al.: Introduction to Business Information Systems, Springer 2003

This lecture teaches technical basics of information systems and addresses students that want to gain technical knowledge of information systems for IT-related jobs or Master studies. The lecture covers basic principles of a computer’s operations and programming, and gives an introduction to standard algorithms, data structures, and networking. Based on IS 301, the lecture further introduces into software engineering. Topics of the lecture are:
•    Basics of digital computers
o    Binary system, data representation
o    Information processing, programming
•    Basics of algorithms
•    Typical problems of information processing
o    Algorithms for searching and sorting of information
o    Data structures, e.g., arrays, trees, lists, hashing, graphs
o    Complexity estimation
•    Distributed systems and computer networks
•    Software engineering: basics and interfaces to the departments
o    Development processes
o    Requirements analysis

The lecture is based on the lecture MAN 301 and mediates the continuative topics and problems for management. Knowledge which is required for management will be mediated.

Behavior in Organizations
Development of motivation and satisfaction in individuals in organizations; development of  behavior in, by and between groups; development of corporate cultures and how they influence the behavior of individuals

Organization
Organizational structures and processes as well as their transformation

Human Resource Management
Students are supposed to understand the goals and fields of activity of human resource management as both a strategic and operative management function as well as learn about methods to evaluate human resource interventions.

The following topics are discussed:
Introduction to the human resource environment; personnel selection; performance management; Compensation; Employee Relations; Leadership

The course `Entrepreneurship, Innovation and Business Model Design´ introduces concepts of creativity and entrepreneurship and models which facilitate their translation into business models. The course introduces students to the more practical elements of innovation and enterprise activity across multiple contexts along with the exploration of students' own entrepreneurial potential.
This course focuses on two main themes: encouraging students to investigate and experience creative processes and preparing students to implement innovative ideas in the marketplace.

This module gives an introduction to the management of nonprofit organisations (NPOs). First, the nonprofit sector is described and analyzed, including topics like the relevance of the sector and its various activity fields. In the following, nonprofit management is reviewed within the functions of nonprofit governance and leadership, nonprofit human resource management, nonprofit marketing, fundraising management, nonprofit accounting and finance. Thus, this module provides a theoretical foundation for the management of NPOs. The peculiarities of nonprofit management as opposed to “forprofit” management are developed and analyzed. Possibilities and limits concerning the applicability of general management methods and concepts to NPOs are detected. Scientific research pertaining to nonprofit management is discussed and practical examples, cases and project work are presented.

The course encourages the further development of student business ideas from all faculties of the University of Mannheim. In the course format, students develop their own already existing business ideas individually or as a start-up team (after consultation). Milestones tailored to each startup are set at the beginning of the course. Coaching by MCEI employees to develop innovative products and services is ensured throughout the semester. The MCEI DesignLAB offers the student founders room for the further realization of their projects. In a workshop at the start of the course, basic tools for business model development and how to reach investment readiness (angel financing, VC) will be taught. At demo day by then end of class, the startups will pitch in front of experts and investors.

Students who do not have an advanced business idea yet should follow MAN 450 Entrepreneurship, Innovation and Business Model Design instead.

The goal of this interdisciplinary lecture series is to raise awareness for the potential of scientific research to contribute to sustainable development as defined in the United Nations Sustainable Development Goals. Mannheim-based researchers from various disciplines including economics, psychology, history, political science, philosophy, information systems, and business management (amongst others) will present cutting-edge research or basic knowledge on sustainability-related topics. The lecture series is open to students from all Bachelor programs. The lecture series will comprise 6 sessions with 12 talks (i.e., always 2 talks on one day) with approx. 60 minutes presentation, 30 minutes discussion per talk.

This introductory course provides students who chose business administration as a minor subject with the fundamental understanding of management of organizations. First, the lecture gives an overview about the importance of management in general, and it highlights its relevance as an academic discipline. Furthermore, it discusses its theoretical and conceptual foundations, and elaborates on the management functions planning and control, organization, human resources, and leadership. Working on the topics management and ethics, international management, nonprofit management and public management, the course illustrates current challenges in the field of management.

• General basics
• Theoretical perspective: introduction to consumer behavior
• Information-related perspective: the fundamentals of market research
• Instrumental perspective:

1. the fundamentals of product management
2. the fundamentals of price management
3. the fundamentals of communication management
4. the fundamentals of sales management

This course investigates marketing from a managerial perspective, focusing on the planning and development of strategic marketing programs. We will discuss marketing concepts and learn how to design the marketing mix.

•    Marketing strategy
•    Marketing in specific contexts (service, business-to-consumer marketing, business-to-business marketing, international marketing, and digital marketing)
•    Customer segmentation, positioning and targeting


 

Marketing communications is concerned with the methods, processes, meanings, perceptions and actions associated with the ways in which organizations (and their brands) engage with their target audiences.
The lecture covers all elements of the communications mix, including advertising, public relations, sponsorship, sales promotion, direct marketing, point-of-purchase communications, exhibitions, and personal selling.

Many organizations and even industries such as health care or education suffer significant consequences due to demand–supply mismatches. The underlying managerial and operations-related decisions are often very complex, involving many alternatives with different impact, and trade-offs between key performance measures (e.g., profit, cost, quality, and environmental impact) must be made.

This course provides managerial concepts and advanced analytical tools to help make “better” decisions and manage operations more effectively such that they are aligned with the overall strategic objectives. In particular, we will create models and use software such as state-of the-art spreadsheet tools to analyze and solve different operations-related management problems typically arising in practice. The methods and tools taught in the course have become invaluable aids to informed decision making in order to improve processes, save resources, and create value.

Applications cover a broad range of industries, such as air and railway transport, retailing, public services, health care, manufacturing, etc. The course pursues an active-learning approach including lecture-style class sessions, computer-based exercises, and home assignments to be accomplished in teamwork

Negotiations occur in situations when it is impossible to attain one’s goals without the cooperation of others. Such situations arise in all areas of business and the ability to manage them successfully rests on a combination of appropriate analytical knowledge and practical skills. This course provides the theoretical background and the practical tools of negotiations. The content is relevant to a broad spectrum of application domains, but a special emphasis is put on negotiations in the procurement context.
The course addresses the general principles of the negotiation process from pre-bargaining stages (interests, BATNAs) all the way to deal closure. This includes distributive bargaining (zero-sum games) and integrative bargaining (positive-sum games), hard vs. soft negotiation styles and associated influence techniques, mixed motive bargaining, power/dependence differentials and fairness, reputation and repeated interactions, and human-related issues (perceptions, emotions, communication).
The course consists of integrated lectures, cases, and negotiation simulations