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Corporate Valuation: Theoretical and Practical Aspects
(dt. Unternehmensbewertung: Theorie und Praxis)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
workload		 Lecture, private study, Vorträge von and Diskussion mit Praktikern,
180 hours (attendance: 45 hours, additional studies: 45 hours, preparation and follow-up: 45 hours, exam preparation: 45 hours)
Credit points,
formal requirements		 6 CP
Course requirement(s): Presentation (10-30 minutes)
Examination type: Written examination
Language,
Grading		 German,
The grading is done with 0 to 15 points according to the examination regulations for the degree program M.Sc. Business Administration.
Duration,
frequency		 One semester,
each winter semester
Person in charge of the module's outline Prof. Dr. Sascha H. Mölls, Prof. Dr. Bernhard Nietert

Contents

The module can be filled by the courses ''VL Unternehmensbewertung'' and ''Planspiel Unternehmensbewertung''.

Business valuation:

Financial fundamentals (investment appraisal, capital theory, decision theory, portfolio selection, capital market theory), fundamentals (development, guiding idea, valuation occasions), individual marginal price determination (reproduction and liquidation value, capitalized earnings value method), market-oriented marginal price determination (DCF method, real option approach), conflict-related business valuation (two- and multi-person conflict).

Business Simulation Company Valuation:

In the business game, the contents taught in the VL are practiced on the basis of a real case study. The business game covers the entire valuation process (including simulated negotiation situations, etc.).


Qualification Goals

The main objective of the module is to convey well-founded theoretical knowledge from the areas of business valuation. These are supplemented by a business game on company valuation, which applies the theoretical knowledge to a concrete practical case. By focusing on understanding interrelationships and linking theory and practice, the sustainability of the training is ensured.


Prerequisites

None.


Applicability

Module imported from M.Sc. Business Administration.

When studying M.Sc. Business Informatics, this module can be attended in the study area Compulsory Elective Modules in Business Administration.

The module is assigned to the focus area Accounting and Finance. Further information on eligibility can be found in the description of the study area.


Recommended Reading

(not specified)



Please note:

This page describes a module according to the latest valid module guide in Winter semester 2023/24. Most rules valid for a module are not covered by the examination regulations and can therefore be updated on a semesterly basis. The following versions are available in the online module guide:

The module guide contains all modules, independent of the current event offer. Please compare the current course catalogue in Marvin.

The information in this online module guide was created automatically. Legally binding is only the information in the examination regulations (Prüfungsordnung). If you notice any discrepancies or errors, we would be grateful for any advice.