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Advanced Management Accounting I: Value-based Management
(dt. Advanced Management Accounting I: Value-based Management)

Level, degree of commitment Specialization module, compulsory elective module
Forms of teaching and learning,
workload		 Lecture (2 SWS) and recitation class (2 SWS),
(attendance: 44 hours, preparation and follow-up: 68 hours, exam preparation: 68 hours)
Credit points,
formal requirements		 6 CP
Course requirement(s): Presentation (10-30 minutes)
Examination type: Term paper or written examination or Presentation. IMPORTANT: This module is offered by FB02; the exam can only be retaken twice.
Language,
Grading		 English,
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. Marc Steffen Rapp

Contents

  • Fundamentals of value-based management
  • Cost of capital and the concept of residual income
  • Company valuation
  • Capital allocation and (green) transformation

Qualification Goals

After completing this module, students will be able to

  • name, describe and explain basic terms and concepts of value-based management,
  • discuss the challenges of value-oriented management of companies,
  • understand and apply discounted cash flow methods of company valuation and
  • understand, analyze and evaluate capital allocation decisions of companies.

Prerequisites

None.


Applicability

Module imported from M.Sc. Business Administration.

When studying M.Sc. Business Mathematics, this module can be attended in the study area Business and Economics Focus Area: Market-Oriented Management.


Recommended Reading

(not specified)



Please note:

This page describes a module according to the latest valid module guide in Winter semester 2025/26. 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.