HNU | Bachelor Business Studies

HNU | Business Studies B.A. – Curriculum

The stage I studies consists of the first, second and third subject-related semesters; the stage II studies begins after that. The internship semester is in the fifth or sixth semester.

1st - 3rd semester
  • Controlling and finance management
  • IT management
  • Quantitative methods
  • Law
  • Intercultural competence

This Degree Programme requires students to complete two foreign languages, the first one typically being English, while the other one can be selected freely from a list of languages containing, among others, Spanish and French. Students who aren’t native German speakers may petition to have their native language (eg. Russian or Turkish) count as a second foreign language. (The same is true if said native language is English.) However, students have to be proficient in that language. (Writing and speaking skills must be on par with those of a native speaker.) Citizenship is not a determining factor.

To apply for native language recognition, students must submit their request in writing to the Examination Board (Prüfungskommission) and verify their language skills. The burden of proof is on the student. In case of successful recognition, the language course counts as “passed” (“bestanden”) (cf. § 17 Abs. 5 Satz 2 RAPO).

For further information, please contact the Chair of the Examination Board or the Head of the Degree Programme.

Students who have already taken a language exam at the Neu-Ulm University of Applied Sciences (“passed” or “failed”) cannot retrospectively have their native language recognised as substitute for that language.



Different special fields of study

In order to deepen your knowledge the HNU offers different special fields of study, encouraging a cross-functional approach.

International Business Studies

When students of the Bachelor programme Business Studies select the international course, there is some amount of flexibility in which courses taken abroad can be recognised as part of their studies here at the HNU.

Features of International Business Studies:

  • The special field of study is to be selected in advance, just as with all other business studies special fields of study.
  • The courses can only be studied abroad.
  • A total of 16 ECTS must be achieved.
  • The courses are at the same level as advanced bachelor courses and cover business subjects. Language courses are not recognised.
  • Recognition of courses should be clarified in advance with the Head of the Examinations Board.

You can achieve a maximum of 30 ECTS. Please note that ECTS points and local credit points may differ.

To be recognised, any courses studied abroad must be taken at a university recognised as such and must clearly be part of a Bachelor or higher degree programme; descriptions of the courses indicating the ECTS credits and level of the courses must be supplied in advance by email to the Head of the Examinations Board.

You can find more information about recognition of universities in the Anabin data base:

  • If the entry 'Status H+' appears, the courses can generally be recognised if the subjects you choose are relevant to your course of studies.
  • If the entry 'Status H-' or 'Status H+/-' appears, the courses cannot be recognised.
Corporate Finance

In recent years, modern finance theory has had a decisive influence on the way banks and insurance companies as well as the finance departments of large companies work. Some examples of this are shareholder-value concepts and modern securities management systems. Investment methods are applied not only to assessing monetary transactions or finding the most favourable financing, but also to the application of company evaluation.

The special field of study 'Banking, Investment and Insurance' deals with problems in accordance with these modern, practical approaches and, in so doing, illuminates the correlations between them. In addition, interfaces to other subjects are considered, e.g. to controlling, which plays a significant role in the decision-making process of management.

The special field of study 'Banking, Investment and Insurance' at the HNU comprises the following courses:

In the lectures on banking you will become acquainted with banking services, credit checks, managing and controlling banks as well as with overall bank management.

Besides the basics of insurance, you will get to know different types of insurances, how to calculate policy rates, and risk policy.

Finance Data Processing Project
A finance data-processing project will enable you to develop computer-based solutions to deal with practical finance problems. You can thus practise finding decision-making solutions under realistic conditions of professional life.

Company Evaluation and Investment
These topics are important not only for company takeovers and mergers. This is why the lecture deals with the practicalities of evaluating companies in accordance with the standards of the Institute of Auditors (the German IdW) and evaluation concepts, using carefully selected case studies.

Seminar 'Banking, Investment and Insurance'
In seminar papers, students address the issues of current developments in banking, investment and insurance and discuss them. In doing so, presentation, discussion and moderation techniques are practised by the students.


In spite of an average growth of approximately 8% per year during the last ten years and an overall number of about 70,000 consultants, to date there are only very few training programmes tailored to the specific needs of management consultants and other services related to consulting. At the HNU students can choose this future-oriented specialisation within their main course.

At the HNU, the special field of study 'Consulting' comprises the following lectures and seminars:

The Consulting Market and Process
This series of lectures gives an overview of the consulting market and shows the different phases of a consulting project – from acquisition and drafting a contract up to executing and carrying out the follow-up work of a project.

Consulting Concepts and Consulting Behaviour
The lecture 'Consulting Concepts and Consulting Behaviour' deals with the method basics of consulting as well as the enormous psychological and communicative challenges inherent in the consultant-client relationship (conflict management as well as moderation, negotiation and presentation techniques).

Case studies and projects
Case studies and projects serve to deepen students' understanding of the subject.

Seminar on Consulting
In this seminar, students learn how to deal academically with a specific problem of management consulting, using a form of question-asking specific to management and to present the results. There are points of contact especially to the specialist subjects 'Controlling', 'International Management and Leadership' as well as 'International Business Administration'.


During the last decades, controlling has developed from internal accounting, one of the classic business functions. Since controlling also deals with planning, it is essential that a controller also has profound knowledge of budgetary and financial planning. Those responsible for a company need the key figures required for their decisions in time and well prepared.

At the HNU, the specialist subject course 'Controlling' comprises the following lectures and seminars:

Besides strategic methods and corporate management, operative planning techniques are important in controlling. Students learn to combine individual plans (of the sales, turnover, human resources and accounting units amongst others) into an overall plan. Planning operating results consists of budgetary planning on the assets side and the financial plan showing the capital requirement on the other side.

IT applications in controlling
This course will deepen knowledge of this area and introduce relevant SAP modules.

Seminar on controlling
In this seminar, students work on a selected topic in the form of seminar papers and then discuss it during a presentation.

There is a broad selection of optional courses with current topics which will enable students to follow their own individual interests.

Information systems management

Information technology has become a 'business enabler'; nowadays it is an integral part of the products, services and business processes of enterprises. New business models, created with the help of IT, open up new markets and target groups and create business processes with customers and business partners in a cooperative, quick and cost-efficient manner. The specific course 'Information systems management' teaches students, on the basis of business skills, to optimise and create anew the processes of a company by means of the potentials of information and communication technologies ('business engineering').

At the HNU, the main focus subject course 'Information systems management' comprises the following lectures and seminars:

  • IT strategies and information management
  • IT project management
  • Management of information systems
  • Business processes and IT applications in industry and commerce
  • Technical basics and network technology
  • Seminar on information management
International business administration (held in English)

Internationalisation and globalisation of business activities are becoming ever faster and more comprehensive. This requires an adequate, internationally-oriented education in business. Nowadays, many medium-sized and especially large companies perform on an internationally and, in some cases, world-wide stage. This has impact on procurement and logistics, locational choices, accounting and controlling, financing and risk management.

Using practice-oriented case studies and true-life business situations the course 'International business administration' develops skills in dealing with these challenges. In individual as well as group work, students work on practice-oriented solutions that they will present and discuss with other participants.

All lectures and seminars are held in English. We will take into account that, as a rule, students will have acquired their knowledge of English as a second language. It is an important aim to improve specialist vocabulary. Accordingly, the course is recommended to international students who want to study for a semester or longer at the HNU.

At the HNU, the specific subject course 'International business administration' comprises the following lectures and seminars:

The process of internationalisation
In this course, the options and ways of becoming international as well as the chances and risks involved are analysed and explored. The internationalisation process as part of business strategies is also dealt with. For this, written case studies, business and press information reports are evaluated.

International controlling
International controlling deals with the impact different economic frameworks have on business activities, exchange rate fluctuations, the effect of inflation and transfer prices. Also important are portfolio, business and resource management.

International accounting
Increasingly, internationally active companies are changing their accounting systems over to the IAS/IFRS system. This is obligatory for the consolidated financial statement of capital market oriented companies.

International taxation
This course deals with one of the core problems of internationally active companies: the fact  that different national taxation systems coincide with each other. Issues of the resulting double burden, questions of optimising taxation, fixing transfer prices, choosing the location and the legal form with a view to the best taxation aspects are covered in the lectures.

International finance and risk management
International business activities lead to financial transactions in foreign currencies. This is why here the focus is on currency and cash management. Issues of international capital procurement, and global asset and investment management are also dealt with.

International value chain management
The focus of this course is on the internationalisation of procurement in a global sourcing sense, the relocation of production to a foreign country, offshoring and any logistics issues in connection with these developments as well as supply chain management.

International management and leadership (held in English)

The complexity of business studies and leadership is facing a crucial challenge through ever increasing globalisation. Even smaller companies, and much more so medium-sized and large companies, today act internationally and often even world-wide. This affects procurement, production, sales, product development or cooperation with other companies.

The specific subject 'International management and leadership' meets the challenges involved. This is not only shown in theory, but also in practice. By means of real-life cases, students learn to find practicable solutions in individual as well as group work, demonstrate them convincingly, present them and discuss them with other participants.

All lectures and seminars are held in English. We will take into account that, as a rule, students will have acquired their knowledge of English as a second language. It is an important aim to improve specialist vocabulary. Accordingly, the course is recommended to international students who want to study a semester or longer at the HNU.

At the HNU, the specific subject course 'International management and leadership' comprises the following lectures:

International management
This course provides the basic knowledge required for the group work in 'International case studies'.

International case studies
The course 'International case studies' is intended to investigate the strengths and weaknesses of a company and to define the chances and risks inherent in the worldwide development of markets and competition. To do so, students work in groups and analyse written descriptions of companies, business reports and press releases. From the analysis, participants learn to deduce strategic options and to assess them critically. With project management in mind, practical implementation programmes are described and controlling criteria formulated to guide the realisation of these programmes.

International marketing
This course focuses on problems and methods of international market studies and the marketing mix. It is necessary to weigh carefully the chances and goals of managing a brand globally against adapting it to local and regional markets.

Intercultural management
Intercultural management uses practical examples to illustrate cultural differences which might lead to problems in international business. This is why any steps taken to adapt management of employees, advertising messages and negotiating skills must be reviewed carefully.

International human resource management
This course deals with the problems arising when local staff is sent abroad as well as when international staff is appointed to regional subsidiaries. Selecting and developing human resources, reintegrating staff, leadership and motivation play an important role here.

International law
International law needs to be observed by those companies which are active internationally. The seminar focuses on developing understanding of the basic principles and the structures of international law which underlie the legal details.

Annual accounts

Medium-sized as well as large companies use the anonymous capital market for funding. In recent years, it has expanded enormously. The importance of external accountancy has risen in equal measure. Its task is to provide company internal as well as external providers of capital with information about the development of the company.

At the HNU, the specific subject course 'Annual accounts'  comprises the following lectures and seminars:

International accounting
The most important international accounting regulations (IAS and US-GAAP) are discussed intensively in this lecture.

Balancing and balance sheet analysis
Using case studies, students improve their knowledge of balance sheets, and work out a balance sheet analysis for a specific company.

Group accounting
How is a global balance sheet compiled from balance sheets of the group's individual companies? In addition to capital consolidation techniques, students deal with the issues of consolidation of debts, the elimination of intercompany profit, expenses and earnings.

Seminar: External accountancy
In the form of a seminar paper, students work out solutions to selected problems of external accountancy and then discuss them in class. As a rule, subjects oriented to business practice are given preference to purely theoretical considerations.

Supply chain management

The Bachelor course 'Business Studies focusing on supply chain management’ comprises seven semesters, six theoretical, one practical. In the first three semesters students participate in basic modules, e.g. Basic business studies, Economics, Controlling and finance management, Law, Interface functions and Process management.

Afterwards, students deepen their basic business knowledge by focusing on Supply chain management (in German) and Transport, environment and international logistics (in English) as well as a third specialist subject which can be chosen by the individual student.

Specialist subject Supply chain management (in German)

  • Logistics
  • Operations management
  • Data processing systems and logistics technology
  • Seminar

Classes in corporate leadership, economics and political economy as well as language, general and study-area related elective courses complement the course of studies.

Specialist subject Transport, environment and international logistics (in English)

  • Transport, recycling, environment
  • E-business
  • International project management
  • International seminar

At the end of their studies, students write a Bachelor dissertation. After consultation with one of the supervising professors, students choose a topic. Once students have successfully passed all exams and completed their dissertation, the HNU awards the academic title 'Bachelor of Arts (B.A.)'.

Marketing communications

Strategic brand management and target-oriented development of innovations are among the most important tasks of a company. Where before brand management meant only developing a logo and creating a name, today all the areas of a company are involved in brand management. Managing the brand value is an important success factor for a company.

National as well as international brand management means asking about the needs of consumers and the resulting innovations, about efficient communication with consumers in saturated markets as well as about consistent brand management. It is essential to analyse the behaviour of customers and competitors, and to adapt one's own activities to the requirements of the market.

At the HNU, the special field of study course 'Marketing communications' at the Centre for Marketing & Branding comprises the following lectures and seminars:

Strategic brand management and brand instruments
These lectures will introduce decision-oriented as well as behavioural approaches to brand management, types of marketing strategies and brand positioning, and deal extensively with brand instruments.

Creative ideas and innovation management
This course deals with creativity as well as with methods, practical work on and organisation of ideas. It is shown how innovations emerge and can be developed further. In companies, finding creative ideas and managing innovations often hold up corporate development!

Seminar: Specific aspects of brand management
In this marketing seminar, students present a relevant topic of brand management on their own and write an academic paper on it. Very often this results in topics for Bachelor dissertations.

Conceptual seminar: Strategy and implementation of brand concepts
Each semester, three experts are invited to assign tasks taken from their own professional work. The presentation of the solutions found is discussed together with the experts.

Review of conceptual seminars

Winter semester 2012/2013

  • Voith Turbo, Heidenheim
  • Who's perfect., Munich
  • G2 Germany, Berlin

Winter semester 2011/12

  • SapientNitro, Munich
  • ESTA Apparatebau, Senden

Winter semester 2010/11

  • buero zwo sieben, Aalen
  • Interbrand, Zürich
  • IBM Global Business Services

Winter semester 2009/10

  • Voith Paper, Heidenheim
  • TV NEXT, Berlin
  • Hartmann, Heidenheim

Winter semester 2008/09

  • Dodel Metallbau, Ulm
  • Scholz & Friends, Hamburg
  • Südwest Presse, Ulm
Strategic market intelligence

Market research is the company's ear to the market. It ties companies to customers and competitors by precise and fast information. This information is used to identify problems and opportunities, to develop, revise and assess marketing activities, as well as to supervise the entire marketing performance. Without market research, developing and introducing products, fixing prices, creating promotion concepts and competitive strategies cannot be successfully put into practice.

In recent years, a number of factors has considerably increased the demand for information on customers and the market situation: companies are more and more internationally active and therefore require information on larger and more distant markets. Since customers have become more prosperous and more adept, companies must find out how they will react to new products. Increasing competition also requires careful appraisal of the efficiency of marketing activities. The corporate environment is changing rapidly. That is why reliable information is a decisive competitive advantage.

Focusing on 'Strategic market intelligence' will provide students with comprehensive knowledge of market research as well as of the methods of the theory of value, especially where pricing and price management are concerned.

Media design

Due to the increasing stream of information any message conveyed by suitable media must be designed in such a way that it arouses interest, is understood, is memorable and at the same time fits the company’s image and is associated unmistakably with it.

Students in this course are equipped with the know-how required to design communication effectively; they learn to select suitable communication media, fulfil design tasks independently and to understand media technology.

Practical exercises show how to develop creative ideas for design and to solve tasks such as designing a logo. Graphic tools e.g. Adobe Illustrator and Adobe Photoshop are used for such tasks.

At the HNU, the specific subject course 'Media design' comprises the following lectures and seminars:

Basics of design
Which requirements must "good" design fulfil? Means of design, typography and colour models belong to the basics of design.

Communication design
Which type of communication is suitable for the message and the target group?  What effects does the choice of a certain communication design have on the budget and the performance measurement? In this course, students become acquainted with different forms of communication design and create communication concepts using practical examples.

Media technology
Designing and using media requires knowledge of the technology that they are based on. For that reason, multimedia applications, formats for texts, hypertexts, graphics, 3D modelling, animation, audio and video are dealt with here. Students are then able to apply different formats and standards to practice.

Media design
In addition to theoretical content about the interaction with media and target group orientation, this course provides the basics of practical tasks on designing digital media. How can user interfaces (navigation, interface design, screen design, dialogue interface) be designed and evaluated with regard to usability and design? Using these theories as a basis, students create a multimedia application or website.

Project seminar: Media design
During this project seminar, students work on a task given to them by a company, get to know their requirements and use these for the design. At the end of the seminar a presentation of the results is held at the company.

Human resource management and employment law

"The employees are our most important capital." These or similar words are used in guidelines, business reports and speeches to express the esteem employees are held in. Employees are seen not only as a cost factor, but as a decisive success factor. Managing success thus also means managing employees. This is the task of every manager. So human resource management is not something that takes place only in human resource departments.

At the HNU, the specific subject course 'Human resource management and employment law' comprises the following lectures and seminars:

Human resource development
This course deals with the essential aspects of corporate human resource development and the basic elements of organisational development, including methods for determining and controlling this development.

Remuneration, work evaluation and working time
In this course, students learn to devise systems for modern remuneration, profit sharing, social benefit and working time.

Employment law
Basic knowledge of employment law is a prerequisite for any human resource management. This is why this course teaches the most important aspects of individual and collective employment law.

Leadership and communication
At the centre of this course are leadership tasks and appraisal interviews as leadership instruments. In different situations students review the structure, preparation and execution of interviews. The topics appraisal, development, appreciation, criticism, target agreements and delegation also play an important role.

Seminar: Human resource management
Students work on a relevant topic and present it to the other participants of the seminar.

Business taxation

The aim of this specialist subject is to provide students with the skills and proficiencies required to deal with common and specific challenges for individuals and companies subject to taxation.

At the HNU, the specialist subject course 'Business taxation' comprises the following lectures and seminars:

Basics of taxation
Turnover tax, procedural law of taxation, business tax and corporate income tax belong to the basics of taxation.

Practical aspects of taxation and tax policy
This course deals with tax accounts and balance sheet policy, international taxation law, specific problems of the income tax law and subjects such as the choice of the legal form and financing.

Seminar: Financial law
Students write a seminar paper dealing with specific problems of taxation law and then discuss it during class. An excursion to the Federal Finance Court in Munich allows first-hand insight into the practical work of one of our supreme courts.

Strategic market and sales management

The specialist subject 'Strategic market and sales management' prepares students for two business core functions: sales management and customer relationship management. The focus is on systematically generating and guaranteeing turnover, with regard to profitability.

At the HNU, the specific subject course 'Strategic market and sales management' comprises the following lectures and seminars:

Strategic distribution management and distribution instruments
The lecture deals with the basics of modern distribution management and customer relationship management (CRM).

Negotiation and sales instruments
Here students learn to present and negotiate effectively and to design sales processes.

Marketing seminar: Special aspects of sales management
This seminar enables students to deal in depth with a subject from the sales or CRM field that they choose themselves.

Design seminar: Strategy and implementation of sales management and CRM concepts
Each semester, three experts are invited to assign tasks taken from their own professional work.

International Logistics (held in English)

An important issue in international logistics is the effect of globalisation on transport and the environment.

In this specific subject course, which is held in English, students learn to master the challenges of international logistics.

At the HNU, the specific subject course 'International Logistics' comprises the following lectures and seminars:

Transport Logistics

This course focuses on transport logistics and areas requiring its economic optimization, as well as methods thereof (extra logistics).

Production and Warehouse Logistics

This course addresses planning tasks and methods in production and warehouse logistics (intra logistics).

International Project Management

This course combines the field of international management with work in an international context.

Seminar on International Logistics

In the seminar, students tackle a given problem from the field of international logistics individually, adhering to the principles of the scientific method, as laid out by Karl Popper, and subsequently present their results.


The main task of the treasury department of a company is to ensure its on-going solvency. Core elements of treasury activities are procuring capital to finance investments, securing liquidity (e.g. by short-term financing measures), cultivating relationships to investors, supervising debts and loans as well as monitoring and coordinating the company's financial participations.

For this, understanding financial interrelations is required as well as proficiency in methods and competency in finding solutions tailored to financial problems.

At the HNU, the specific subject course 'Treasury' comprises the following lectures and seminars:

Capital market theory
Methods and principles of modern capital market theory, in combination with the modern portfolio theory, provide concrete solutions to problems of how to set up portfolios with regard to profits and risks.

Portfolio and asset management
The focus is on the presentation of the principles of investment, investment strategies and methods applied in managing large monetary assets – institutional as well as private.

Treasury activities and financial innovation
Here the focus is on possible applications of derivatives and derivative strategies (trading, hedging, speculation).

Seminar: Treasury
Seminar papers and presentations will provide solutions to modern treasury problems.

Commercial law

In modern businesses, management experts are confronted almost daily with legally relevant incidents; in many companies, there is no efficient interface between the areas of law and business. This is where the specialist subject 'Commercial law' comes in. A business expert requires broad business and commercially relevant as well as practice-oriented knowledge. He or she must be able to optimise and, if necessary, organise anew the processes of a company on the basis of such knowledge and its resulting potential.

At the HNU, the specific subject course 'Commercial law' comprises the following lectures and seminars:

  • Corporate law
  • Contract management
  • Case studies and exercises: commercial law
  • Seminar
  • New media law
  • Trademark and competition law

Practical projects

Interactive lectures, especially conceptual seminars and practical projects in German and English offer students the chance to be in touch with companies, test their teamwork abilities and apply presentation techniques.

Experts are invited to assign tasks taken from their own professional work which are then the subject of teamwork. The solutions are presented and discussed together with the experts. A conceptual seminar in the specialist subject Marketing communication and a practical project in Healthcare management provides students with insight into practice-oriented methods of operation.

Scholz & Friends


  • Duckstein is the major premium beer of the Carlstein-Holsten-Gruppe. At the time of the conceptual seminar, the Hamburg advertising agency Scholz & Friends had been assigned to develop a campaign to increase sales for the Duckstein brand.

Academic question

  • Can a beer be seen to be "a super premium" by consumers? What must a "super premium" beer be like?

Students' approach

  • By asking the target groups, the student teams found out what makes a "super-premium" brand special. The results led to a SWOT analysis intended to determine the strengths, weaknesses, opportunities and threats of the product. This led to a positioning model for the Duckstein brand. On the basis of a creative brief,  the individual teams developed their creative guidelines that could be used for many communication channels such as print, TV and linking to the point of sale.


  • The analysis showed that consumers do indeed have a clear understanding of a "super premium" beer. Sales arguments found include image, individuality and quality – criteria that create added value and justify a higher price. On the other hand, premium brands can hardly be distinguished from each other, since there are already so many of them on the market. This is why the students created campaigns communicating the quality and the special taste of Duckstein emotionally.
Care centre bonus card


  • The Care Centre Ederer, situated in Königsbrunn near Augsburg, wants to expand its range of services for outpatients. They plan to introduce a time voucher card. Elderly people are to use it to procure home services such as shopping, gardening or medical care.

 Academic question

  • At what price could Ederer offer the services? How can a voucher card with a points system be devised and calculated? How could the voucher card be introduced to the market and communicated there?

Students' approach

  • In order to meet the deadline for the project, the students developed a project plan and set up two teams to work on the tasks. Using business cost calculation, one of the two groups calculated the optimum price for the services. For this, the costs incurred as well as the purchasing power of the target group had to be taken into consideration. The second group designed different communication methods to advertise the product.


  • The students calculated a price of € 15 for 30 minutes of service, including the call-out charge. To launch the product on the market, the bonus card was given to outpatients for free before Christmas. Creation and realisation of the promotion campaign included print media (flyer and poster) and a cinema spot shown in a cinema in Königsbrunn.

Questions regarding course contents?

Professor Dr.
Erik Rederer View Profile

Academic Advisor and Head of the degree programme Business Studies
Head of the Centre for Finance, Accounting, Controlling, Taxation

Send E-Mail to Professor Dr. Erik Rederer
Main Building A,A.2.38

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