Our courses

In the next winter term, we will hold the course in Kosten- und Leistungsrechnung ("Cost Accounting"). You find mor information here in the OPAL-course.

We will discuss current issues of executive compensation in our winter term research seminar. We cordially invite students in the Master's and Diplom's programs to participate. The research seminar prepares for a possible master thesis at our chair.

• Course languages: German and English
• Target group: The seminar is part of the catalog for the module Research Seminar, which is a compulsory module in the Master's degree programs as well as in the main studies of the Diplom Business Information Systems and the Diplom Industrial Engineering and Management.
• No. of students: 10
• Lecturer: Prof. Peter Schäfer
• What is the topic of the seminar? The public debates the compensation of executives controversially. One important reason for this is certainly the high compensation that some executives receive. At the same time, the design of the compensation system is an important means for companies to align the actions of executives with the interests of the owners and other stakeholders. Do the compensation systems observed in practice provide efficient incentives? Or can executives exploit their position to influence compensation systems in their interest? How do certain elements of compensation, for example shares or options, influence executives' decisions? What role do sustainability goals play in this? We will discuss these and similar questions in the seminar based on current scientific studies.
• How does the seminar proceed? In a kick-off event, we will give you an overview of current research on executive compensation and present the topics for seminar papers. We will also give you advice on literature research and scientific writing. Afterwards, you will work with the literature on your seminar topic. On two seminar days, you will present your results and discuss them with other participants in the seminar.
• Basis literature: Edmans et al. (2017): Executive Compensation: A Survey of Theory and Evidence. We will provide you with addition literature at the kick-off for the seminar.
• Schedule (please note: participation is mandatory):   
  • Kick-Off: 16.10.2025, 9:20 a.m. - 16:20 p.m., room: SCH-A-104
  • Consultation 1 : 30.10.2025, individual appointments
  • Consultation 2 : 27.11.2025, individual appointments
  • Presentation day 1: 12.01.2026, 09.00 a.m. - 04.20 p.m. room: tba
  • Presentation day 2: 13.01.2026, 09.00 a.m. - 04.20 p.m. room: tba
• Exam and grading: Active participation in all dates is mandatory. The grade results from your seminar paper and your presentation on the seminar days.
• Contact: Prof. Dr. Peter Schäfer (maac@tu-dresden.de)
• Enrollment: You can enroll for the seminar in OPAL from 09/15/2025 at noon. You find additional information in the the OPAL course.

We cordially invite you to our Case-Study Seminar in Management Accounting. In this seminar, you will deepen your knowledge in cost accounting and management accounting by solving practice-oriented case studies. You will also learn solution strategies for case studies and how to present and justify your solution.

• Course language: English
• Scope of the course: 5 credit points ("Leistungspunkte")
• Target group: The seminar is a compulsory elective module ("Wahlpflichtmodul") in the Bachelor Business Administration and Economics and in the Bachelor Business Education and Management Training as well as in the main studies of the Diplom Business Information Systems and the Diplom Industrial Engineering and Management.
• Capacity: 16 students
• Lecturer: Prof. Peter Schäfer | Dr. Philipp Richter
• What will you learn in the seminar?
  In the seminar you will work on several case studies and discuss your solutions. You will apply and extend your knowledge from cost accounting and controlling. The goal of the seminar is to learn from practical problems and to sharpen your problem- and solution-oriented thinking. For example, we discussed cases on cost accounting systems, budgeting, transfer pricing or variance analyses.
• How does the seminar proceed?
  We start with a kick-off in which we develop solution strategies for case studies and practice them using an example. Afterwards, you will work in teams on a first, short case, which we will discuss together. Then, you will work on a more extensive case for which you will write a solution in the form of a seminar paper. You will also prepare a presentation. On one or two final seminar days, you will present your solutions, and we will discuss the solutions in the group.
• Schedule (please note: participation is mandatory):
  • Kick-Off: 21.10.2025, 9.20h - 16.20h, room: SCH-A-104 
  • Discussion of a training case: 11.11.2025, individual appointments
  • Presentation days: 20. and 21.01.2026, 9.00h - 16.20h, room: SCH-A-315 
• Exam and grading: Active participation in the seminar days is mandatory. In addition, the solution of the first, shorter case is mandatory. For assessment purposes, you will then provide two partial deliverables, a seminar paper (the written solution to your case) and its presentation.
• Enrollment: You can enroll for the seminar from 15/09/2025 at noon in the OPAL course.

Cost accounting can provide a wealth of information to support operational decisions. Building on the lectures Cost Accounting and Fundamentals of Controlling, the course Cost-Oriented Decisions teaches you how to successfully deal with typical business management issues - from activity-based costing, target costing and variance analyses to the management of decentralized units with transfer prices. The course is rounded off with cost management methods that not only identify relevant costs, but also show concrete approaches for actively influencing costs.

• Course language: German
• Module number: WW-BA-106-KOEN WW-D-106-KOEN
• Target group: The module is a compulsory elective module in the Bachelor's degree programs in Business Administration and Economics and Business Education and Management Training as well as in the Diploma degree programs in Business Information Systems and Industrial Engineering and Management, which is assigned to the field of Business Administration and Economics and must be selected in accordance with the examination regulations.
• Lecturer: Prof. Dr. Peter Schäfer and Dr. Philipp Richter
• What is it about?
  You will learn how to prepare decisions using cost information and other internal accounting information. You will be able to carry out quantitative analyses on the basis of such information and derive strategic measures and decisions from the results. You will be able to compare different methods of cost allocation and select suitable methods for different decision-making problems. You will be able to explain the objectives and challenges of decentralized management and develop and implement decentralized management systems in organizations.
• How is the course organized?

  The module comprises lectures of 2 SWS, exercises of 1 SWS and self-study.

• Dates: Weekly from: to be announced; Room: to be announced
• Contact: Dr. Philipp Richter
• Enrolment: You can enrol here in OPAL from 15.09.2025 at 12 noon.

In our bachelor's seminar, we discuss current topics in management accounting and control. You will also learn how to work with current scientific literature and be prepared for a Bachelor's thesis.

• Course language: German
• Course load: 5 credit points
• Places: 16 students
• Lecturer: Dr. Philipp Richter

• What will you learn in the seminar?

  In the seminar, you will write a seminar paper on a current topic in the field of appointing CEOs.

• How does the seminar work?
  We start with a kick-off in which we develop the basics of literature research and give some tips on writing seminar papers. You will also receive an introduction to the seminar topics. You will then work in teams on your seminar topic. You will write a seminar paper and prepare a presentation. On a final seminar day, you will present your work and we will discuss it in the group.

• Dates:

  • Kick-off: 14.10.2025, 9.00 - 13.00 (SCH A-104)

  • Discussion of the seminar topic: 18.11.2025, consultation in groups

  • Intermediate presentation: 22.01.2026, from 09:00 (SCH A-104)

  • Submission of the seminar paper: 01.02.2026

• Proof of performance:
  Active participation in the seminar days is mandatory. The evaluation depends on the performance in your seminar paper.

• Enrollment:
  You can register for the seminar from 15.09.2025 at 12 noon here in OPAL. You can find the OPAL course here in OPAL.

In the summer term, we offer an introduction to methods and tools of value-based management. How can firms measure value creation? How can they incentivize people within the organization to create value?

We start by discussing stakeholder- and shareholder-orientation as different paradigms for managerial decision-making. We will then wrap up traditional financial ratios such as returns-on-investment or other profitability ratios and relate them to value concepts from finance and investment courses. You will learn to provide a ratio analysis from a firm’s financial statements.

We will then focus on the residual income as a value-based performance measure. The residual income is one of the most often employed accounting-based performance measures to capture value creation, and it can be used on a corporate- and a business-unit-level. You will learn how to calculate the residual income, including the most prominent accounting adjustments proposed in practice. We will discuss the strengths and perils of residual-income performance measures. In particular, we discuss under which conditions the residual income provides managers with incentives to make value-maximizing decisions, introducing the theory concept of goal congruence.

We discuss goals and trade-offs in setting up a management compensation system. We analyze the objectives that you will face when designing a manager’s compensation package and discuss potential goal conflicts. We consider different means of compensation that firms often use, like stocks, options, and bonus banks. Finally, we show how to complement residual-income measures with other financial and non-financial value drivers to implement a multi-dimensional performance measurement system.

• Course language: english
• Scope of course: 5 credit points
• Lecturer: Prof. Dr. Peter Schäfer 
• Dates: weekly from 08.04.2025, 2. DS (lecture) in room HÜL/386/H, 3. DS (exercise) in room HÜL/386/H.

• Enrollment: You can enroll for the seminar in OPAL from 03/17/2025 at 12 a.m.

We cordially invite you to our case study seminar in innovative and sustainable business. In the seminar, you will develop a solution to a current real-world business problem in innovative or sustainable business management. You will write a case study describing the problem and your solution. You will also get to know some practice partners, where you will solve a case study and discuss your solutions with managers from our partners.

• What will you learn in the seminar?

You will learn how to analyze a real-world business problem in a structured way, find solutions, and implement them. At the same time, you will develop your presentation and argumentation skills. How can I present strategy proposals concisely and convince people of my ideas?

• How does the seminar proceed?

We start with a kick-off session where we clarify organizational issues and identify best practices for your own case study. You will then have one week to submit three topic proposals for your case study. We will discuss your topic ideas with you in one-to-one meetings and make a selection together.

You will then work on your case study. You will prepare a presentation and develop a written case study. You will start by writing an executive summary, which you will discuss with us. You will use this feedback to develop your presentation. On two seminar days, you will present your case study to the group. You will then have approximately two weeks to submit the written case study (your seminar paper).

At the same time, corporate partners will invite you to spend three to four afternoons solving a case study and discussing your solution with managers from our partner companies.

Attendance at all events is compulsory.

• Dates:
  • Kick-Off: 14.04.2025, all day
  • Topics discussion and selection: 29.04.2025, individual appointments
  • Intermediate presentation: 26.05.2025, all day
  • Final presentation:  04.07.2025, all day
• Course language: English and German.
• Scope of course: 5 credit points.
• Target Audience: The seminar is an elective module for the Master’s programs in Business Administration, Economics, Business Education and Management Training, Business Information Systems as well as for the main study period of the diploma programs in Business Information Systems and Industrial Engineering and Management.
• Instructors: Patrick Leistner, Fabian Felser, Prof. Dr. Peter Schäfer.
• Contact: Patrick Leistner .
• Evaluation: Active participation in all seminar days is compulsory. The grade of the module is the weighted average of the grades of the exams. The weight of the seminar paper is 60%, and the weight of the presentations is 40%.
• Enrollment: You can enroll for the seminar in OPAL from 03/17/2025 at 12 a.m. You find the OPAL course here.

We will discuss current issues of executive compensation in our summer term research seminar. We cordially invite students in the Master's programs to participate. The research seminar prepares for a possible master thesis at our chair.

• Course languages: German and English
• Target group: The seminar is part of the catalog for the module Research Seminar, which is a compulsory module in the Master's degree programs as well as in the main studies of the Diplom Business Information Systems and the Diplom Industrial Engineering and Management.
• No. of students: 10
• Lecturer: Prof. Peter Schäfer, M.Sc. Fabian Felser
• What is the topic of the seminar? The public debates the compensation of executives controversially. One important reason for this is certainly the high compensation that some executives receive. At the same time, the design of the compensation system is an important means for companies to align the actions of executives with the interests of the owners and other stakeholders. Do the compensation systems observed in practice provide efficient incentives? Or can executives exploit their position to influence compensation systems in their interest? How do certain elements of compensation, for example shares or options, influence executives' decisions? What role do sustainability goals play in this? We will discuss these and similar questions in the seminar based on current scientific studies.
• How does the seminar proceed? In a kick-off event, we will give you an overview of current research on executive compensation and present the topics for seminar papers. We will also give you advice on literature research and scientific writing. Afterwards, you will work with the literature on your seminar topic. On two seminar days, you will present your results and discuss them with other participants in the seminar.
• Basis literature: Edmans et al. (2017): Executive Compensation: A
  Survey of Theory and Evidence. We will provide you with addition literature at the kick-off for the seminar.
• Schedule:

  • Kick-Off: 04/15/2025, 13.00 a.m. - 18.10 p.m., Room SCH-A-104

  • Consultation: 05/27/2025, individual appointments

  • Presentation days: 07/07/2025, all days, Room SCH-A-104

• Exam and grading:
  Active participation in all dates is mandatory. The grade results from your seminar paper and your presentation on the seminar days.
• Contact: M.Sc. Fabian Felser 
• Enrollment:
  You can enroll for the seminar in OPAL from 03/17/2025 at 12 a.m. You find additional information in the OPAL course.

For the course in Cost Accounting, which took place in the winter semester, we offer a bi-weekly repetition exercise in the summer.

• Dates:
  • Weekly start 10.04.2025, 13:00 - 14:30 a.m. in room BAR/106/H.

Please enroll in the revision exercise. You will find a tab for this in the OPAL course from the winter semester. You can find the OPAL course from the winter term here.

How do companies and investors plan and evaluate the development of their business models? To answer this question, we cordially invite you to our seminar in financial modeling. In the seminar you will learn the basics of modeling integrated financial plans and their evaluation. You will develop solution proposals for the modeling of two real business plans from the mobility and energy sectors. You will describe your assumptions and modeling in a seminar paper. You will also get to know our practice partner Mazars and present your proposed solution to managers from the Financial Modeling department.

• What will you learn in the seminar?

You will learn the basics of modeling and train the skills to use them in an application-oriented way. After the seminar, you will be able to develop an integrated financial plan in MS Excel for simple business models. At the same time, you will learn techniques for structuring and presenting your assumptions.

• How does the seminar work?

We start with a kick-off in which we clarify organizational questions and provide an overview of modeling and valuation techniques as well as best practices. You will learn about various aspects of modeling in small exercises. You will then have around four weeks to work on a test case. You will take on the role of a consultant and model and evaluate a real business model for a start-up in Excel. We will discuss your results with you in individual meetings.

You will then receive a case study from our practice partner. You will be given several weeks to work on the case. You will create an integrated financial plan and evaluate the project on this basis. You will then present your results to our practice partner on site. You will incorporate the feedback into your seminar paper, which you will submit shortly afterwards.

Participation in all events is mandatory.

• Dates:

  • 08.04.2025 Kick-off: 9.20 -15.20 (Room SCH A104)

  • 20.05.2025 Individual tutorial on the trial case: 9.00 - 13.00 (Room SCH A104) and 14.00 - 15.30 Presentation of the final case
  • 16.06.2025 Online Q&A session: 13.00 - 14.30

  • 09.07.2025 Final presentation: from 1 pm (Forvis Mazars office at the Leipzig site)

  • 18.07.2025 Submission of the seminar paper
• Course languages: German
• Course scope: 5 credit points
• Target group: The seminar is a compulsory elective module for the Bachelor's degree programs in Business Administration and Economics and Business Education and Management Training as well as for the main course of the diploma programs in Business Information Systems and Industrial Engineering and Management.
• Seats: 12
• Lecturer: Dr. Philipp Richter
• Contact: Dr. Philipp Richter philipp_clemens.richter@tu-dresden.de
• Proof of performance: Active participation in all seminar days is mandatory. The module grade is calculated from the weighted average of the grades for the seminar paper and the presentation.
• Registration: You can register for the seminar from 17.03.2025 at 12 noon here in OPAL. You can find the OPAL course here in OPAL .

In our bachelor's seminar, we discuss current topics in management accounting and control. You will also learn how to work with current scientific literature and be prepared for a Bachelor's thesis.

• Course language: German
• Course load: 5 credit points
• Places: 16 students
• Lecturer: Dr. Philipp Richter, Mr. Patrick Leistner

• What will you learn in the seminar?

  In the seminar you will work on a current topic of corporate governance. To this end, we will involve you in a current research project on the personality traits of CEOs. You will collect and analyze data from published annual reports and describe them in your seminar paper.

• How does the seminar work?
  We start with a kick-off where we develop the basics of literature research and give some tips on writing seminar papers. You will also receive an introduction to the seminar topics. You will then work in teams on your seminar topic. You will write a seminar paper and prepare a presentation. On one seminar day, you will present the interim results of your work. You will incorporate this into your seminar paper and hand it in approximately two weeks later.

• Dates:

  • Kick-off: 09.04.2025, 9.20 - 15.20 hrs

  • Discussion of the seminar topic: 07.05.2025, individual dates

  • Presentation day: 02.07.2025, 9.00 - 18.10 hrs

  • Submission of the seminar paper: 18.07.2025

• Proof of performance:
  Active participation in the seminar days is mandatory. The evaluation depends on the performance in your seminar paper.

• Enrollment:
  You can register for the seminar from 17.03.2024 at 12 noon here in OPAL. You can find the OPAL course here in OPAL.

MS Excel is a central tool in Business Administration and Economics and in everyday business life. The ability to analyze data efficiently, create models and make well-founded decisions is essential for students and practitioners alike. In this seminar, participants will learn both basic and advanced Excel functions and apply them to Business Administration and Economics problems. Through practical case studies, they will develop an in-depth understanding of the use of Excel in areas such as cost accounting, decision analysis and risk assessment. This knowledge is a valuable qualification for study and work.

Course content

The course takes place in the summer semester and teaches students the basic and advanced functions of MS Excel. At the beginning, central functions of the spreadsheet program are explained in the plenum and applied directly using short sample tasks. Students then learn about advanced functions such as the target value search, the solver and pivot tables.

Building on this, they apply MS Excel in Business Administration and Economics contexts. In the classroom course, they work on complex case studies on topics such as contribution margin accounting, production program design, break-even analysis and sensitivity analysis. The solutions developed are presented and discussed in plenary sessions.

In addition, students are given an introduction to the Excel add-in @Risk, which enables risk analyses using Monte Carlo simulation. This tool helps to make possible results and their probabilities transparent in calculation models.

Dates

• to come

Enrollment

The course MS Excel Basics is part of the catalog module "Ausgewählte Probleme des operativen Controllings". In addition to MS Excel Basics, the course "Corporate Risk Management" must be taken in order to complete the module. 

You can register for the seminar in OPAL. You can find the OPAL course HERE.

We cordially invite you to our seminar Trends in Management Accounting.

In the summer semester 2025, we will deal with current issues in management accounting research. To this end, we will look at various focal points, e.g. in the area of sustainability controlling, experimental controlling research or ethics and management accounting. In the focus areas, we will analyze and discuss the relevant scientific literature from international journals and discuss research methods and designs.

• Course languages: German and English
• Target group: The seminar is a compulsory elective module for the Bachelor's degree programs in Business Administration and Economics and Business Education and Management Training as well as for the main course of the diploma programs in Business Information Systems and Industrial Engineering and Management.
• Places: 12 students
• Lecturer: Dr. Philipp Richter, M.Sc. Fabian Felser
• What is the seminar about?
  You will learn about current issues in management accounting research and be able to classify them in the scientific discourse. This semester, we will focus in particular on research areas of sustainability and ethics in management accounting. You will be able to compare research designs, critically evaluate methodological approaches and interpret research results. In addition, they will be able to apply these findings to optimize controlling systems in corporate practice.
• How does the seminar work?

  We start with a kick-off in which we clarify organizational issues and provide an overview of the seminar content. The seminar is divided into two blocks:

  • In the theory block (1st-3rd session), we deal with various focal points and methods of current accounting research.

  • In the practical block, you will write an exposé on a current topic of your choice.

Participation in all sessions is compulsory. Please note that active participation in the discussions is expected.

• Dates:

  • Kick-off: 07.04.2025, 1.00 - 4.20 p.m., Room SCH A-104.

  • Seminar dates: 04/16, 04/30, and 05/14, each 2:50 - 4:20 p.m. in room SCH A-104.

  • Presentation day: 08.07.25, all day in SCH A-104.

• Proof of performance:
  Active participation in all sessions is mandatory. The module grade results from the weighted average of the grades of the seminar paper and the presentation performance.

• Contact: M.Sc. Fabian Felser

• Enrollment:
  You can register for the seminar from 17.03.2025 at 12 noon in the OPAL course.

In the next winter term, we will hold the course in Kosten- und Leistungsrechnung ("Cost Accounting"). You find mor information here in the OPAL-course.

We will discuss current issues of executive compensation in our winter term research seminar. We cordially invite students in the Master's and Diplom's programs to participate. The research seminar prepares for a possible master thesis at our chair.

• Course languages: German and English
• Target group: The seminar is part of the catalog for the module Research Seminar, which is a compulsory module in the Master's degree programs as well as in the main studies of the Diplom Business Information Systems and the Diplom Industrial Engineering and Management.
• No. of students: 10
• Lecturer: Prof. Peter Schäfer
• What is the topic of the seminar? The public debates the compensation of executives controversially. One important reason for this is certainly the high compensation that some executives receive. At the same time, the design of the compensation system is an important means for companies to align the actions of executives with the interests of the owners and other stakeholders. Do the compensation systems observed in practice provide efficient incentives? Or can executives exploit their position to influence compensation systems in their interest? How do certain elements of compensation, for example shares or options, influence executives' decisions? What role do sustainability goals play in this? We will discuss these and similar questions in the seminar based on current scientific studies.
• How does the seminar proceed? In a kick-off event, we will give you an overview of current research on executive compensation and present the topics for seminar papers. We will also give you advice on literature research and scientific writing. Afterwards, you will work with the literature on your seminar topic. On two seminar days, you will present your results and discuss them with other participants in the seminar.
• Basis literature: Edmans et al. (2017): Executive Compensation: A Survey of Theory and Evidence. We will provide you with addition literature at the kick-off for the seminar.
• Schedule (please note: participation is mandatory):   
  • Kick-Off: 17.10.2024, 09.20 a.m. - 04.20 p.m.
  • Consultation: 28.11.2024, individual appointments
  • Presentation day: 16.01.2025, 09.00 a.m. - 04.20 p.m.
• Exam and grading: Active participation in all dates is mandatory. The grade results from your seminar paper and your presentation on the seminar days.
• Contact: Prof. Dr. Peter Schäfer (maac@tu-dresden.de)
• Enrollment: You can enroll for the seminar in OPAL from 09/15/2024 at noon. You find additional information in the the OPAL course.

We cordially invite you to our Case-Study Seminar in Management Accounting. In this seminar, you will deepen your knowledge in cost accounting and management accounting by solving practice-oriented case studies. You will also learn solution strategies for case studies and how to present and justify your solution.

• Course language: English
• Scope of the course: 5 credit points ("Leistungspunkte")
• Target group: The seminar is a compulsory elective module ("Wahlpflichtmodul") in the Bachelor Business Administration and Economics and in the Bachelor Business Education and Management Training as well as in the main studies of the Diplom Business Information Systems and the Diplom Industrial Engineering and Management.
• Capacity: 16 students
• Lecturer: Prof. Peter Schäfer
• What will you learn in the seminar?
  In the seminar you will work on several case studies and discuss your solutions. You will apply and extend your knowledge from cost accounting and controlling. The goal of the seminar is to learn from practical problems and to sharpen your problem- and solution-oriented thinking. For example, we discussed cases on cost accounting systems, budgeting, transfer pricing or variance analyses.
• How does the seminar proceed?
  We start with a kick-off in which we develop solution strategies for case studies and practice them using an example. Afterwards, you will work in teams on a first, short case, which we will discuss together. Then, you will work on a more extensive case for which you will write a solution in the form of a seminar paper. You will also prepare a presentation. On one or two final seminar days, you will present your solutions, and we will discuss the solutions in the group.
• Schedule (please note: participation is mandatory):
  • Kick-Off: 21.10.2024, 9.20h - 16.20h, room: SCH-A-104 
  • Discussion of a training case: 11.11.2024, individual appointments
  • Presentation days: 20. and 21.01.2025, 9.00h - 16.20h, room: SCH-A-104
• Exam and grading: Active participation in the seminar days is mandatory. In addition, the solution of the first, shorter case is mandatory. For assessment purposes, you will then provide two partial deliverables, a seminar paper (the written solution to your case) and its presentation.
• Enrollment: You can enroll for the seminar from 15/09/2024 at noon in the OPAL course.

How do companies and investors plan and evaluate the development of their business models? To answer this question, we cordially invite you to our seminar in financial modeling. In the seminar you will learn the basics of modeling integrated financial plans (income statement, cash flow statement and balance sheet). You will learn basic options for their evaluation and apply them. You will develop proposed solutions for modeling two real business plans from the mobility and energy sectors. You will describe your assumptions and modeling in a seminar paper. You will get to know our practice partner Mazars and present your proposed solution to managers from the Financial Modeling department.

• What will you learn in the seminar?

You will learn the basics of modeling and train the skills to use them in an application-oriented manner. You will learn to critically evaluate the assumptions and modeling techniques of a financial plan. After the seminar, you will be able to develop an integrated financial plan in MS Excel for simple business models. At the same time, you will learn techniques for structuring and presenting your assumptions.

• How does the seminar proceed?

We start with a kick-off in which we clarify organizational questions and provide an overview of modelling and evaluation techniques as well as best practices. You will learn about various aspects of modeling in small exercises. You will then have around four weeks to work on a test case. You will take on the role of a consultant and model and evaluate a business model for a start-up in Excel. Together with Mazars, we also offer an Excel workshop in Leipzig. We will discuss the results of your first case with you in individual meetings.

You will then receive a case study from our partner, the consulting firm Mazars, in the field of energy management. You will be given several weeks to work on the case. You will draw up a financial plan and evaluate the project on this basis. You will then present your results to our practice partner on-site and discuss your findings. With the help of this feedback, you will develop your documentation (i.e. your seminar paper) in which you describe and critically discuss the key assumptions and correlations. You then have around two weeks before you submit your seminar paper.

Participation in all events is compulsory.

• Prerequisites: Financial Modeling requires a certain level of prior knowledge of business administration. You should have attended the courses Cost Accounting (Kosten- und Leistungsrechnung), Bookkeeping (Buchführung), Fundamentals of Controlling (Grundlagen Controlling), and Investment and Financing (Investition und Finanzierung). You should also have basic knowledge of Excel.

• Dates:

  • 15.10.2024 Kick-off:  9.20 -16.20 (room SCH A104)

  • 22.10.2024 Excel course: 10.30 - ca. 15.30 (prob. room SCH A 250, PC Pool)

  • 19.11.2024 individual tutorium: 9.00 - 12.00  a.m. (room SCH A104) and 13.00 - 14.30 p.m. presentation final case

  • 10.12.2024 Online Q&A session: 1 - 2 p.m.

  • 14.01.2025  Presentation: start 1 p.m. (Mazars Office in Leipzig)

• Course language: German.
• Scope of course: 5 credit points.
• Target Audience: The seminar is an elective module for the Bachelor’s programs in Business Administration, Economics, Business Education and Management Training, Business Information Systems as well as for the main study period of the diploma programs in Business Information Systems and Industrial Engineering and Management.
• Capacity: 12
• Instructors: Dr. Philipp Richter.
• Contact: Dr. Philipp Richter 
• Evaluation: Active participation in all seminar days is compulsory. The grade of the module is the weighted average of the grades of the seminar paper and presentation.
• Enrollment: You can enroll for the seminar in OPAL from 09/15/2024 at 12 a.m. You find the OPAL course here in OPAL.

In our bachelor seminar, we discuss current topics in management accounting and control. You will also learn how to work with current scientific literature and will be prepared for a bachelor thesis.

• Course language: German
• Scope of course: 5 credit points
• Capacity: 16 students
• Lecturer: Prof. Peter Schäfer, Dr. Philipp Richter, Mr. Fabian Felser
• What will you learn in the seminar?
  In the seminar, you will work on a seminar paper on a current topic of CEO appointment.
• How does the seminar proceed?
  We start with a kick-off, where we develop the basics of literature research and give some tips on writing seminar papers. You will also get an introduction to the seminar topics. Afterwards, you will work in teams on your seminar topic. You will write a seminar paper and prepare a presentation. On a final seminar day, you will present your work and we will discuss it in the group.
• Dates:
  • Kick-off: 17.10.2024, 9.20 a.m. - 16.20 p.m. (room GER 051/U)
  • Discussion of seminar topic: 18.11.2024, individual appointments
  • Presentation day: 16.01.2025, 9.00 a.m. - 16.20 p.m. (room GER 051/U)
• Exam and grading: Active participation in the seminar days is mandatory. Grading will be based on the performance in your seminar paper.
• Enrollment:
  You can enroll for the seminar in OPAL from 09/15/2024 at noon. You find the OPAL course here in OPAL.

In an increasingly data-driven world, knowledge of data analysis is invaluable. The ability to manage and analyze data efficiently is also a core skill in Business Administration and Economics. Stata is a powerful software used by researchers worldwide to handle complex data easily and effectively. In this seminar you will learn the basics of Stata and get a practical introduction on how to manage and analyze data independently with this tool. In the course of the seminar, you will learn how to import, organize and evaluate data in Stata. You will be able to carry out simple statistical analyses and present the results clearly. This course is ideal for students who want to expand their knowledge of data analysis and are looking for a flexible, user-friendly tool to master the challenges of empirical research, for example for a seminar paper or thesis. Students learn the basics and important functions of Stata on a seminar day. Students then solve a case study on their own as part of the examination.

• Participation: Bachelor's degree course in Business economics and Diploma in Business Administration and Economics and Business Information Systems at the TU Dresden Faculty of Business Administration and Economics.
• Workload? seminar day (8 h), follow-up work, solving a case study on your own as an examination (45 h in total)
• Format? presence
• Dates and rooms? Thursday, November 7, from 09.00 a.m. until 6 p.m.

• Lecturer? Peter Schäfer()

Enrolment for the WPA project offer is expected to be open from 14.10.2024, 08.00 to 30.10.2024, 20.00 . Enrolment takes place via the OPAL course.

In the summer term, we offer an introduction to methods and tools of value-based management. How can firms measure value creation? How can they incentivize people within the organization to create value?

We start by discussing stakeholder- and shareholder-orientation as different paradigms for managerial decision-making. We will then wrap up traditional financial ratios such as returns-on-investment or other profitability ratios and relate them to value concepts from finance and investment courses. You will learn to provide a ratio analysis from a firm’s financial statements.

We will then focus on the residual income as a value-based performance measure. The residual income is one of the most often employed accounting-based performance measures to capture value creation, and it can be used on a corporate- and a business-unit-level. You will learn how to calculate the residual income, including the most prominent accounting adjustments proposed in practice. We will discuss the strengths and perils of residual-income performance measures. In particular, we discuss under which conditions the residual income provides managers with incentives to make value-maximizing decisions, introducing the theory concept of goal congruence.

We discuss goals and trade-offs in setting up a management compensation system. We analyze the objectives that you will face when designing a manager’s compensation package and discuss potential goal conflicts. We consider different means of compensation that firms often use, like stocks, options, and bonus banks. Finally, we show how to complement residual-income measures with other financial and non-financial value drivers to implement a multi-dimensional performance measurement system.

• Course language: english
• Scope of course: 5 credit points
• Lecturer: Prof. Dr. Peter Schäfer 
• Dates: weekly from 09.04.2024, 13.00 - 14.30 p.m. (lecture) in room POT 351 U and 17.04.2024, 09.20 - 10.50 p.m. (exercise) in room SCH A252/U

You will find more information in our OPAL course.

We cordially invite you to our case study seminar in innovative and sustainable business. In the seminar, you will develop a solution to a current real-world business problem in innovative or sustainable business management. You will write a case study describing the problem and your solution. You will also get to know some practice partners, where you will solve a case study and discuss your solutions with managers from our partners.

• What will you learn in the seminar?

You will learn how to analyze a real-world business problem in a structured way, find solutions, and implement them. At the same time, you will develop your presentation and argumentation skills. How can I present strategy proposals concisely and convince people of my ideas?

• How does the seminar proceed?

We start with a kick-off session where we clarify organizational issues and identify best practices for your own case study. You will then have one week to submit three topic proposals for your case study. We will discuss your topic ideas with you in one-to-one meetings and make a selection together.

You will then work on your case study. You will prepare a presentation and develop a written case study. You will start by writing an executive summary, which you will discuss with us. You will use this feedback to develop your presentation. On two seminar days, you will present your case study to the group. You will then have approximately two weeks to submit the written case study (your seminar paper).

At the same time, corporate partners will invite you to spend three to four afternoons solving a case study and discussing your solution with managers from our partner companies.

Attendance at all events is compulsory.

• Dates:
  • Kick-Off: 18.04.2024, 9.20 - 16.20 Uhr
  • Topics discussion and selection: 07.05.2024, individual appointments
  • Intermediate presentation: 16.05.2024, all day
  • Final presentation:  08. und 09.07.2024, all day
• Course language: English and German.
• Scope of course: 5 credit points.
• Target Audience: The seminar is an elective module for the Master’s programs in Business Administration, Economics, Business Education and Management Training, Business Information Systems as well as for the main study period of the diploma programs in Business Information Systems and Industrial Engineering and Management.
• Instructors: Patrick Leistner, Dr. Philipp Richter, Prof. Dr. Peter Schäfer.
• Contact: Patrick Leistner .
• Evaluation: Active participation in all seminar days is compulsory. The grade of the module is the weighted average of the grades of the exams. The weight of the seminar paper is 60%, and the weight of the presentations is 40%.
• Enrollment: You can enroll for the seminar in OPAL from 03/21/2024 at 11 a.m. You find the OPAL course here.

We will discuss current issues of executive compensation in our summer term research seminar. We cordially invite students in the Master's programs to participate. The research seminar prepares for a possible master thesis at our chair.

• Course languages: German and English
• Target group: The seminar is part of the catalog for the module Research Seminar, which is a compulsory module in the Master's degree programs as well as in the main studies of the Diplom Business Information Systems and the Diplom Industrial Engineering and Management.
• No. of students: 10
• Lecturer: Prof. Peter Schäfer, M.Sc. Fabian Felser
• What is the topic of the seminar? The public debates the compensation of executives controversially. One important reason for this is certainly the high compensation that some executives receive. At the same time, the design of the compensation system is an important means for companies to align the actions of executives with the interests of the owners and other stakeholders. Do the compensation systems observed in practice provide efficient incentives? Or can executives exploit their position to influence compensation systems in their interest? How do certain elements of compensation, for example shares or options, influence executives' decisions? What role do sustainability goals play in this? We will discuss these and similar questions in the seminar based on current scientific studies.
• How does the seminar proceed? In a kick-off event, we will give you an overview of current research on executive compensation and present the topics for seminar papers. We will also give you advice on literature research and scientific writing. Afterwards, you will work with the literature on your seminar topic. On two seminar days, you will present your results and discuss them with other participants in the seminar.
• Basis literature: Edmans et al. (2017): Executive Compensation: A
  Survey of Theory and Evidence. We will provide you with addition literature at the kick-off for the seminar.
• Schedule:

  • Kick-Off: 10.04.2024, 13.00 a.m. - 18.10 p.m.

  • Consultation: 28.05.2024, individual appointments

  • Presentation days: tbd.

• Exam and grading:
  Active participation in all dates is mandatory. The grade results from your seminar paper and your presentation on the seminar days.
• Contact: M.Sc. Fabian Felser 
• Enrollment:
  You can enroll for the seminar in OPAL from 03/21/2024 at 11 a.m. You find additional information in the OPAL course.

For the course in Cost Accounting, which took place in the winter semester, we offer a bi-weekly repetition exercise in the summer.

• Dates:
  • Bi-weekly start 15.04.2024, 9.20 - 10.50 a.m. in room HSZ 304/Z

You can find the OPAL course from the winter term here.

We cordially invite you to our Case-Study Seminar in Management Accounting. With this seminar, you will deepen your knowledge in cost accounting and controlling by means of practice-oriented case studies. You will also learn solution strategies for case studies and how to present and justify your solution.

• Course language: English
• Scope of the course: 5 credit points ("Leistungspunkte")
• Target group: The seminar is a compulsory elective module ("Wahlpflichtmodul") in the Bachelor Business Administration and Economics and in the Bachelor Business Education and Management Training as well as in the main studies of the Diplom Business Information Systems and the Diplom Industrial Engineering and Management.
• No. of students: 16
• Lecturer: Prof. Peter Schäfer, M.Sc. Fabian Felser
• What will you learn in the seminar?
  In the seminar you will work on several case studies and discuss your solutions. You will apply and extend your knowledge from cost accounting and controlling. The goal of the seminar is to learn from practical problems and to sharpen your problem- and solution-oriented thinking. For example, we discussed cases on cost accounting systems, budgeting, transfer pricing or variance analyses.
• Schedule:

  • Kick-Off: 09.04.2024, 9.00 a.m. - 16.20 p.m.

  • Discussion of a training case: 30.04.2024, individual appointments

  • Presentation days: 02.07.2024, al day

• How does the seminar proceed?
  We start with a kick-off in which we develop solution strategies for case studies and practice them using an example. Afterwards, you will work in teams on a first, short case, which we will discuss together. Then, you will work on a more extensive case for which you will write a solution in the form of a seminar paper. You will also prepare a presentation. On one or two final seminar days, you will present your solutions, and we will discuss the solutions in the group.

• Exam and grading:
  Active participation in the seminar days is mandatory. In addition, the solution of the first, shorter case is mandatory. For assessment purposes, you will then provide two partial deliverables, a seminar paper (the written solution to your case) and its presentation.

• Contact: M.Sc. Fabian Felser 

• Enrollment:You can enroll for the seminar in OPAL from 03/21/2024 at 11 a.m. You find further information in the OPAL course.

How do companies and investors plan and evaluate the development of their business models? To answer this question, we cordially invite you to our seminar on financial modeling. In the seminar, you will learn the basics of modeling integrated financial plans and their evaluation. You will develop solution proposals for the modeling of two real business plans from the mobility and energy sectors. You will describe your assumptions and modeling in a seminar paper. You will also get to know our partner Mazars and present your proposed solution to managers from the Financial Modeling department.

• What will you learn in the seminar?

You will learn the basics of modeling and train the skills to use them in an application-oriented way. After the seminar, you will be able to develop an integrated financial plan in MS Excel for simple business models. At the same time, you will learn techniques for structuring and presenting your assumptions.

• How does the seminar proceed?

We start with a kick-off in which we clarify organizational questions and provide an overview of modeling and evaluation techniques as well as best practices. You will learn about various aspects of modeling in small exercises. You will then have around four weeks to work on a test case. You will take on the role of a consultant and model and evaluate a real business model for a start-up in Excel. We will discuss your results with you in individual meetings.

You will then receive a case study from our partner, the consulting firm Mazars, in the field of energy management. You will be given several weeks to work on the case. You will draw up a financial plan and evaluate the project on this basis. You will then present your results to our practice partner on-site and discuss your findings. With the help of this feedback, you will develop your documentation (i.e. your seminar paper) in which you describe and critically discuss the key assumptions and correlations. You then have around two weeks before you submit your seminar paper.

Participation in all events is compulsory.

• Dates:

  • 16.04.2024 Kick-off:  9.20 -16.20 Uhr (room SCH A104)

  • 14.05.2024 Discussion of exercise case: 9.20 -16.20 Uhr (room SCH A104) - individual appointments

  • 02.07.2024 Presentation: afternoon (Mazars Office in Leipzig)

• Course language: German.
• Scope of course: 5 credit points.
• Target Audience: The seminar is an elective module for the Bachelor’s programs in Business Administration, Economics, Business Education and Management Training, Business Information Systems as well as for the main study period of the diploma programs in Business Information Systems and Industrial Engineering and Management.
• Capacity: 12
• Instructors: Dr. Philipp Richter.
• Contact: Dr. Philipp Richter 
• Evaluation: Active participation in all seminar days is compulsory. The grade of the module is the weighted average of the grades of the seminar paper and presentation.
• Enrollment: You can enroll for the seminar in OPAL from 03/21/2024 at 11 a.m. You find the OPAL course here in OPAL.

In our bachelor seminar, we discuss current topics in management accounting and control. You will also learn how to work with current scientific literature and will be prepared for a bachelor thesis.

• Course language: German
• Scope of course: 5 credit points
• Capacity: 16 students
• Lecturer: Dr. Philipp Richter, Mr. Patrick Leistner
• What will you learn in the seminar?
  In the seminar, you will work on a seminar paper on a current topic of executive compensation. They will collect and evaluate data from published compensation reports.
• How does the seminar proceed?
  We start with a kick-off, where we develop the basics of literature research and give some tips on writing seminar papers. You will also get an introduction to the seminar topics. Afterwards, you will work in teams on your seminar topic. You will write a seminar paper and prepare a presentation. On a final seminar day, you will present your work and we will discuss it in the group.
• Dates:
  • Kick-off: 11.04.2024, 9.20 a.m. - 16.20 p.m.
  • Discussion of seminar topic: 16.05.2024, individual appointments
  • Presentation day: 04.07.2024, 9.00 a.m. - 18.10 p.m.
• Exam and grading: Active participation in the seminar days is mandatory. Grading will be based on the performance in your seminar paper.
• Enrollment:
  You can enroll for the seminar in OPAL from 03/21/2024 at noon. You find the OPAL course here in OPAL.

In the next winter term, we will hold the course in Kosten- und Leistungsrechnung ("Cost Accounting"). You find mor information here in the OPAL-course.

We cordially invite you to our Case-Study Seminar in Management Accounting. With this seminar, you will deepen your knowledge in cost accounting and controlling by means of practice-oriented case studies. You will also learn solution strategies for case studies and how to present and justify your solution.

• Course language: English
• Scope of the course: 5 credit points ("Leistungspunkte")
• Target group: The seminar is a compulsory elective module ("Wahlpflichtmodul") in the Bachelor Business Administration and Economics and in the Bachelor Business Education and Management Training as well as in the main studies of the Diplom Business Information Systems and the Diplom Industrial Engineering and Management.
• No. of students: 16
• Lecturer: Prof. Peter Schäfer
• What will you learn in the seminar?
  In the seminar you will work on several case studies and discuss your solutions. You will apply and extend your knowledge from cost accounting and controlling. The goal of the seminar is to learn from practical problems and to sharpen your problem- and solution-oriented thinking. For example, we discussed cases on cost accounting systems, budgeting, transfer pricing or variance analyses.
• Schedule:

  • Kick-Off: 16.10.2023, 9.20h - 16.20h

  • Discussion of a training case: 08.11.2023, individual appointments

  • Presentation days: 10. and 11.01.2024, 9.00h - 16.20h

• How does the seminar proceed?
  We start with a kick-off in which we develop solution strategies for case studies and practice them using an example. Afterwards, you will work in teams on a first, short case, which we will discuss together. Then, you will work on a more extensive case for which you will write a solution in the form of a seminar paper. You will also prepare a presentation. On one or two final seminar days, you will present your solutions, and we will discuss the solutions in the group.

• Exam and grading:
  Active participation in the seminar days is mandatory. In addition, the solution of the first, shorter case is mandatory. For assessment purposes, you will then provide two partial deliverables, a seminar paper (the written solution to your case) and its presentation.

• Enrollment:
  You can enroll for the seminar in OPAL from 15/09/2023 at noon. You find the OPAL course here.

In our bachelor seminar, we discuss current topics in management accounting. You will also learn how to work with current scientific literature and will be prepared for a bachelor thesis.

• Course language: German
• Scope of course: 5 credit points
• Capacity: 16 students
• Lecturer: Dr. Philipp Richter
• What will you learn in the seminar?
  In the seminar you will work on a seminar paper about a current topic of management accounting. For example, it will be about the use of management accounting systems in SMEs or in startups or about behavioral management accounting.
• How does the seminar proceed?
  We start with a kick-off, where we develop the basics of literature research and give some tips on writing seminar papers. You will also get an introduction to the seminar topics. Afterwards, you will work in teams on your seminar topic. You will write a seminar paper and prepare a presentation. On a final seminar day, you will present your work and we will discuss it in the group.
• Dates:
  • Kick-off: 19.10.2023, 9.20 - 16.20h.
  • Discussion of a practice case: 04.12.2023, individual appointments
  • Presentation day: 01/17/2024, 9:00 a.m. - 6:10 p.m.
• Exam and grading: Active participation in the seminar days is mandatory. Grading will be based on the performance in your seminar paper.
• Enrollment:
  You can enroll for the seminar in OPAL from 15.09.2023 at noon. You find the OPAL course here.

We will discuss current issues of executive compensation in our winter term research seminar. We cordially invite students in the Master's programs to participate. The research seminar prepares for a possible master thesis at our chair. If you have any questions, please contact Prof. Peter Schäfer.

• Course languages: German and English
• Target group: The seminar is part of the catalog for the module Research Seminar, which is a compulsory module in the Master's degree programs as well as in the main studies of the Diplom Business Information Systems and the Diplom Industrial Engineering and Management.
• No. of students: 10
• Lecturer: Prof. Peter Schäfer, Mr. Fabian Felser
• What is the topic of the seminar? The public debates the compensation of executives controversially. One important reason for this is certainly the high compensation that some executives receive. At the same time, the design of the compensation system is an important means for companies to align the actions of executives with the interests of the owners and other stakeholders. Do the compensation systems observed in practice provide efficient incentives? Or can executives exploit their position to influence compensation systems in their interest? How do certain elements of compensation, for example shares or options, influence executives' decisions? What role do sustainability goals play in this? We will discuss these and similar questions in the seminar based on current scientific studies.
• How does the seminar proceed? In a kick-off event, we will give you an overview of current research on executive compensation and present the topics for seminar papers. We will also give you advice on literature research and scientific writing. Afterwards, you will work with the literature on your seminar topic. On two seminar days, you will present your results and discuss them with other participants in the seminar.
• Basis literature: Edmans et al. (2017): Executive Compensation: A
  Survey of Theory and Evidence. We will provide you with addition literature at the kick-off for the seminar.
• Schedule:

  • Kick-Off: 16.10.2023, 9.20h - 16.20h

  • Consultation: 08.11.2023, individual appointments

  • Presentation days: 10. und 11.01.2024, 9.00h - 16.20h

• Exam and grading:
  Active participation in all dates is mandatory. The grade results from your seminar paper and your presentation on the seminar days.
• Enrollment:
  You can enroll for the seminar in OPAL from 15.09.2023 at noon.