Master's programmes
Master FACTS (Business Administration) modules for exchange students
0419a_pool-
Leistungsmessung und Managementanreize für ausländische Studierende (Performance Measurement and Incentives)
0419aA4.1learning objectives:
This course provides an overview on the measurement of value creation in firms. Students will learn which concepts of performance measurement and management incentive systems exist and what are the practical difficulties in motivating managers to use these concepts. The course draws on basic insights from principal-agent theory and corporate finance and highlights performance measurement systems such as residual income concept, bonus pools and Balance Scorecard. Students will get acquainted with the requirements, functioning and problems with several performance measurement systems. They should be able to evaluate the feasibility and the costs and benefits of several performance measurement systems.
course content:
Opportunity costs of capital, Capital Asset Pricing Model, direct and indirect performance measurement, residual income concept, clean-surplus principle, Economic Value Added, Cash Value Added, bonus pools, Balanced Scorecard. There will be classes with exercises to deepen the understanding.
language of instruction:
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English
workload
180 hours (6 ECTS)
duration / frequency
one semester / winter semester-
10150901
Lecture
Performance Measurement and Incentives (V) (Aline Grahn)
Schedule: Do 14:00-16:00 (Class starts on: 2024-10-17)
Location: Hs 108 Hörsaal (Garystr. 21)
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10150906
Seminar-style instruction
Performance Measurement and Incentives (SU) (Aline Grahn)
Schedule: Do 16:00-19:00 (Class starts on: 2024-10-17)
Location: Hs 108 Hörsaal (Garystr. 21)
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10150901
Lecture
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Internationale Unternehmensberichterstattung für ausländische Austauschstudierende (International Financial Reporting) 0419aA2.1
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Internationale Unternehmensberichterstattung für ausländische Studentinnen und Studenten (International Financial Reporting) 0419aA2.2
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Steuerwirkungen für ausländische Austauschstudierende (Tax Effects) 0419aA3.1
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Steuerwirkungen für ausländische ausländische Studierende (Tax Effects) 0419aA3.2
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Ausgewählte Fragen der Finanzierung für ausländische Austauschstudierende (Selected Topics in Corporate Finance) 0419aA1.1
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Hauptseminar Finanzierung für ausländische Studentinnen und Studenten (Seminar in Finance) 0419aA1.2
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