Teaching
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Bachelor Organic Farming
| Coordination | Prof. Dr. D. Möller |
| Language | German |
| Credits | 6 |
| Stud. Workload | 180h, thereof 60h contact hours |
| Frequency (WS / SS) | WS, annual |
| Course contents | Special features of the agricultural sector, target systems, production factors of agricultural enterprises; production theory of agricultural enterprises; location factors of agriculture; forms of organization and production methods of land use and animal husbandry; average data of agricultural enterprises and of organic farms; basics of operational accounting methods (contribution margin accounting, work and feed balances, capital accounting, G and V-accounting, operational analysis); taxation, investment and financing management. |
| Qualification goal | Develop problem awareness for the use of production factors; be able to assess development perspectives for agricultural enterprises; know planning basics; understand the basics of business administration and agricultural accounting. |
| References | Dabbert,S. and Braun, J. 2012: Landwirtschaftliche Betriebslehre (Grundwissen Bachlor), Stuttgart; Mußhoff, O. and Hirschauer, N. 2016: Modernes Agrarmanagement, Munich; Kuhlmann F. 2007: Betriebsleh-re der Agrar- und Ernährungswirtschaft, Frankfurt; VELA (Ed.) 2015: Die Landwirtschaft - Band 12 Wirtschaftslehre und Betriebsmanagement, Munich. |
| Teaching form | Lecture 60h |
| Performance | Exam (2h) 100% |
| Applicability | Compulsory subject according to §10 (4) PO BSc Organic Agriculture; prerequisite especially for all economic modules of the main study phase |
| Prerequisite for participation |
| Coordinator | Prof. Dr. D. Möller |
| Language | German |
| Credits | 6 |
| Stud. Workload | 180h, thereof 60h contact hours |
| Frequency (WS / SS) | WS, yearly |
| Contents | Agricultural cost accounting, contribution margin accounting, branch of activity analysis, organization, financing and investment planning for the field of ecological land use and animal husbandry; optimal special intensity, break even considerations. |
| Qualification goal | Knowing and being able to apply methods of cost performance accounting in agricultural enterprises, acquisition of analysis and planning skills for agricultural branches of business; knowledge of special production theory. |
| Literature reference | Mußhoff O. & Hirschauer N. 2016: Modern agricultural management: business analysis and planning methods. Vahlen; |
| Redelberger H. 2004: Management handbook for organic agriculture - procedures - cost calculations - construction solutions, Darmstadt. | |
| Teaching form | Lecture 60h |
| Certificate of achievement | Exam (2h) 100%, alternatively project work (ca.25 S) 100%. |
| Applicability | Elective subject according to § 10 (6) PO BSc Ecological Agriculture |
| Recommended prerequisites for participation | Modules Agricultural Sociology/Politics, Business Administration |
| Coordinator | Prof. Dr. D. Möller |
| Language | German |
| Credits | 6 |
| Stud. Workload | 180h, thereof 60h contact hours |
| Frequency (WS / SS) | SS, annually |
| Contents | Corporate management, decision-making process, accounting in agricultural enterprises, analysis of annual financial statements, controlling approaches; linear programming, corporate culture, investment and financing in agricultural enterprises. Organization of inter-farm cooperation of agricultural enterprises; taxes in agriculture, taxation. |
| Qualification goal | Understanding of the management of agricultural enterprises (data collection and data processing). Interpretation of key figures of the annual financial statement and the profit and loss statement. Recognition and evaluation of the interface between tax and business accounting; sensitization for business management in agricultural enterprises and basic knowledge of the areas of taxation and taxation. |
| Literature reference | Mußhoff, O. and Hirschauer, N. 2016: Modernes Agrarmanagement, Munich; |
| Bodmer, U. and Heißenhuber, A. 2001: Rechnungswesen in der Landwirtschaft, Stuttgart; | |
| Schmaunz, F. 2016: Accounting in Agriculture - Balance Sheet, Evaluation, Profit Determination, Stuttgart. | |
| Teaching form | Lecture 60h |
| Certificate of achievement | Exam (2h) 100%, alternatively project work (approx. 25 S) 100%. |
| Applicability | Elective subject according to § 10 (6) PO BSc Organic Agriculture |
| Recommended prerequisites for participation | Modules Business Administration |
Master Organic Farming
| Coordinator | Prof. Dr. D. Möller |
| Language | German |
| Credits | 6 |
| Stud. Workload | 180h, thereof 60h contact hours |
| Frequency (WS / SS) | SS, annually |
| Contents | Description of the decision situation with imperfect information |
| Risk and its methodological calculations | |
| uncertainty and decision rules | |
| Description of risk aversionRisk utility functions | |
| Association of decision rules to real decision situations | |
| Data acquisition for the uncertainty states | |
| Principle of adaptive control | |
| Risk-reducing organizational structures | |
| Qualification goal | Developing problem awareness for risks and uncertainty in agricultural enterprises |
| Gain insight into dealing with complex target systems | |
| Know and be able to evaluate common decision rules under uncertainty | |
| Know and be able to evaluate risk management tools. | |
| Literature reference | Hirschauer and Mußhoff 2012: Risk Management in Agriculture, Agrimedia. |
| Mußhoff O. & Hirschauer N. 2016: Modern agricultural management: business analysis and planning methods. Vahlen | |
| Laux H. and Gillenkirch R.M. 2014: Decision Theory, Berlin. | |
| Eisenführ F. et al 2010: Rational Decision Making, Berlin. | |
| Bamberg G. and A.G. Coenenberg 2004: Operational Decision Theory, Munich | |
| Teaching form | Lecture 30h, Seminar 30h |
| Certificate of achievement | Discussion (approx. 15 min) 50%, presentation (approx. 20 min + approx. 5 S.) 50%. |
| Applicability | Elective subject according to § 10 (5) PO MSc Organic Agriculture |
| Admission requirements according to § 9 PO MSc Organic Agriculture |
Master Sustainable International Agriculture
| Coordinator | Prof. Dr. Eva Schlecht |
| Language | English |
| Credits | 6 |
| Stud. Workload | 180h, thereof 56h contact hours |
| Frequency (WS / SS) | WS, yearly |
| Course contents | In view of global change spanning from population growth, migration, and urbanization to climate change, land degradation and water scarcity, the sustainable use of human and natural resources for the continued provision of quantitatively and qualitatively adequate food poses a major challenge to all stakeholders involved in agricultural production worldwide. This module therefore addresses the basic concepts and principles of sustainability and sustainable agriculture, in its ecological, economic and social dimensions. Approaches to determine the bio-physical and socio-economic sustainability of a land use systems and of agricultural value chains are evaluated, and possibilities to implement sustainable management strategies along the continuum of water, soils, plants, animals, producers and consumers are discussed, thereby also accounting for relevant temporal and spatial scales. |
| Qualification goal | Students
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| Bibliography |
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| Certificate of achievement | Written examination (90 minutes) |
| Prerequisite for participation | none |
| (as of 08.03.2020) | (For current information, please refer to the SIA module directory ) |
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