Study Guide

Objective

Student is able to interpret, analyse and communicate financial information and will understand the link between strategic planning, activity planning and the use of budgets in organisational performance management. Student will acquire knowledge about designing a value chain model for a given organisation or a business process, and identify critical success factors while with lean-philosophy methods.

Main competences on the course: proactive development, operating in a workplace, learning to learn, sustainable development

Content

- Financial management
- Performance management
- Supply chain management

Location and time

Scheduled Sessions:
18.09.2025 – 17:30-20:30 (ZOOM)
19.09.2025 – 17:30-20:30 (ZOOM)
22.10.2025 – 17:30-20:30 (ZOOM)
30.10.2025 – 17:30-20:30 (ZOOM)

Materials

Learning Materials will be shared in Moodle throughout the study unit.

Further hints will be provided during the contact hours.

Teaching methods

A fundamental aspect of business management is the creation and development of financial plans! Two core parameters for budgets are expected income (e.g., revenues) and the costs (fixed and variable). This study unit s not an accounting course, but rather connect relevant theory to practical approaches for different forms of corporations. There we have the important distinction of stock-listed companies and private limited companies and different obligations that they have.

Evidently, corporate decision-makers need to be able to plan well the financial performance ahead of a fiscal term and need also to be able to implement these plans into all corporate practices and eventually units/departments.

In the study unit, we will approach the answers to the following questions:

What is the content of an Annual Financial Report?
When and how is the Annual Report published?
Which impacts (possible implications do have the Annual Report information for the stock price? (in this regard what do stock-listed companies have to publish?)
What needs to be presented at the Annual General Shareholders meeting in connection to the Annual Report?
What is a combined report? Annual and Sustainability report combined!

Exam schedules

Whether there will be an online exam (quiz) is still a pending decision. Alternatively a written report can be an option.

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

1-2: The student
- is able to interpret financial reports, and understands the importance and the role of financial and performance management.
- understands the importance and role of financial planning, value chain approach and lean-philosophy method in an organisation.

Assessment criteria, good (3)

3-4: The student
- is able to interpret financial reports, and understands the importance and the role of financial and performance management.
- is able to apply the acquired knowledge of financial and performance management in decision making.
- is able to develop financial and non-financial knowledge to assist management in decision making.

Assessment criteria, excellent (5)

5: The student
- is able to critically analyze and interpret financial reports and to suggest solutions to improve the performance of the company.
- is able to apply methods of financial management in managerial decisions.
- is able to apply value chain approach and lean-philosophy method in an organisation.

Assessment criteria, satisfactory (1-2)

The student is able to interpret financial reports, and understands the importance and the role of financial and performance management. The student understands the importance and role of financial planning in an organisation

Assessment criteria, good (3-4)

The student is able to interpret financial reports, and understands the importance and the role of financial and performance management. The student is able to apply the acquired knowledge of financial and performance management in decision making and able to develop financial and non-financial knowledge to assist management in decision making.

Assessment criteria, excellent (5)

The student is able to critically analyze and interpret financial reports and to suggest solutions to improve the performance of the company, to apply methods of financial management in managerial decisions.