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Management Information Systems and Financial Analysis

Module name (EN): Management Information Systems and Financial Analysis
Degree programme: International Management, Master, ASPO 01.10.2016
Module code: MAIM-143
Hours per semester week / Teaching method: 4V (4 hours per week)
ECTS credits: 6
Semester: 1
Mandatory course: yes
Language of instruction:
English
Assessment:
written examination
Curricular relevance:
MAIM-143 International Management, Master, ASPO 01.10.2016, semester 1, mandatory course
Workload:
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 180 hours (equivalent to 6 ECTS credits).
There are therefore 135 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
None.
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Matthias Gröhl
Lecturer:
Prof. Dr. Otmar Adam
Prof. Dr. Matthias Gröhl


[updated 18.08.2016]
Learning outcomes:
Sub-module “Management Information Systems”:
The students
• can explain the problems related to information management for controlling and management;
• are capable of describing and developing a management reporting resp. management information system;
• are familiar with different IT solutions for management information systems and can apply them to a specific
  software system.
 
Sub-module “Financial analysis”:
• The students can explain and discuss the goals and course of the annual account analysis. In doing so,
  they can derive the difficulties of the analysis from observing the annual account politics.
• The participants are made familiar with central aspects within the framework of the analysis of the profit,
  financial and liquidity situation. The analyses will be seen predominantly from the investor‘s perspective
  who is debating a company takeover or participation in a company.
• In order to understand a company’s profitability, the students will learn about the central analyses within
  the framework of the profit and loss statement. In addition, they will learn about the importance of
  profitability figures and profit adjustments.
• The analysis of the financial standing targets fundamental assets and liabilities. In addition participants
  become familiar with the terms “working capital” and “net financial liabilities” and understand their
  relevancy within the framework of determining the purchase price for a company takeover. They will also learn
  about the important key figures of the assets, liabilities and shareholder’s equity.
• The students will become familiar with cash flow calculation in the analysis of the liquidity situation.
  Based on this, they will learn about the main cash flow drivers and investment analyses. Finally, they will
  learn about the most important key figures when evaluating a company’s liquidity.
• The students can apply their theoretical knowledge to a range of practice-related exercises.


[updated 02.06.2016]
Module content:
Sub-module „Management Information Systems“:
• Management and information systems
• Conceptual development of management information systems (information model, process model)
• Technological implementation and current applications of management information systems
• Implementation of a case study
  
Sub-module Financial Analysis:
I. Introduction to financial analysis
II. Analysis of earnings
    1. P&L analysis
    2. Profitability ratios and earnings adjustments
III. Analysis of balance sheet
    1. Analysis of assets and liabilities
    2. Working capital and net debt
    3. Asset and capital structure ratios
IV. Analysis of cashflow and liquidity
    1. Cashflow calculation
    2. Cashflow and capex analysis
    3. Asset cover and liquidity ratios


[updated 02.06.2016]
Teaching methods/Media:
Lecture with case studies, exercises and research tasks

[updated 02.06.2016]
Recommended or required reading:
Sub-module “Management Information Systems”:
Chamoni, P., Gluchowski, P. (Hrsg.): Analytische Informationssysteme, Berlin u. a., current edition.
Turban, E., Sharda, R., Aronson, J.E., King, D.: Business Intelligence – A Managerial Approach, Upper Saddle River, current edition.
Zell, M.: Kosten- und Performance Management, Wiesbaden 2008.
Zell, M.: Reporting und Analyse – Informationssysteme für Management und Mitarbeiter, Saarbrücken 2011.
    
Sub-module “Financial Analysis”:
Financial Analysis:
Behringer, S.: Cash Flow und Unternehmensbeurteilung, 9 th edition, Berlin 2007.
Brealey, R. A. / Myers, S. C.: Principles of Corporate Finance, 9 th edition, Boston 2008.
Coenenberg, A. G. et al.: Jahresabschluss und Jahresabschlussanalyse, 21st edition, Landsberg am Lech 2009.
Gräfer, H.: Bilanzanalyse, 10 th edition, Herne 2008.
Higgins, R. C.: Analysis for Financial Management, 9th edition, Boston 2009.
Hillier, D. et al: Corporate Finance, European edition, London 2010.
Kimmel, P.D. et al.: Financial Accounting, 5th edition, Hoboken 2009.
Küting, K. / Weber, C.-P.: Die Bilanzanalyse, 9 th edition, Stuttgart 2009.
Schult, E. / Brösel, G.: Bilanzanalyse, 12 th edition, Berlin 2008.
Wild, J. J. et al..: Financial Statement Analysis, 9th edition, Boston 2007.


[updated 02.06.2016]
[Mon Jun  1 07:50:40 CEST 2020, CKEY=imisafa, BKEY=imm3, CID=MAIM-143, LANGUAGE=en, DATE=01.06.2020]