Dipl. Economist in Logistics

The master’s degree/diploma programme complements the basic bachelor’s degree programme. It serves to further deepen the scientific knowledge of the previous study programme and opens up in-depth content-related focal points. In addition, a final thesis (master’s thesis / diploma thesis) must be written. The degree title Master of Science was introduced by the Bologna Process. The Master’s degree is equivalent to the Diplom degree at a university, with minor exceptions. (The diploma thesis is slightly more academically demanding than the master’s thesis). This is why most graduates now opt for the diploma degree again.

This degree programme can facultatively also be completed in the specialisations “Health Management” or “Logistics”. (The “Health Economics” degree programme was awarded 120 certification points within the framework of continuing medical education by the Medical Association when it was established).

The teaching contents are:

-General business administration (the activity of business, the individual economies, the system of productive factors and especially business management, the constitutive decisions of business management, the procedural decisions of business management, commercial accounting).

-Accounting I (commercial law basics, accounting, GoB, balance sheet and P&L, annual financial statements and management report, balance sheet and P&L ratios, balance sheet and P&L analysis, balance sheet policy, accounting in charts).

-Accounting II (cost accounting, contribution margin accounting, key figures, costing, target costing, value analysis)

-Corporate management (basics, tasks, goals and problems of corporate management, corporate management and organisation, corporate planning, corporate control, corporate organisation, models of employee management).

-Marketing (introduction, markets and market types, strategic marketing, market research, marketing organisation and controlling).

-Investment accounting (introduction to investment theory: conceptual clarifications, the course of investment processes, problems in investment decisions, the procedures of investment accounting: synoptic presentation, the single-period statistical investment calculations, the multi-period financial-mathematical investment object calculations, the MAPI procedure, the consideration of profit taxes, investment program calculations).

-Financing (systematization of forms of financing, equity financing, self-financing, financing from expense offsets, loan financing, project financing, euromarket loans, instruments of interest- and currency management, credit substitutes: leasing-factoring-forfaiting, financial analysis, financial planning, corporate financing in diagrams).

-Controlling (Introduction to Controlling, Instruments of Controlling, Functional Controlling, Financial Controlling, Current Topics and Further Developments)

-Financial Mathematics

-Statistics

-Economics (history of economics, general presentation of economics, basics of the “Austrian School of Economics”, economic policy)