MIAS CTU is hosting two experts from Heilbronn University of Applied Sciences (Germany) this week, prof. Dr Martin Tettenborn and prof. Rainald Kasprik. They will have a presentation on Thursday 23.11.2023 in m120 from 14:00.
– Prof. Dr Martin Tettenborn is a professor of Business Administration, especially Finance, Accounting and Controlling. The topic Prof. Dr Martin Tettenborn will present is is:
–
Do current crises have an impact on the recoverability of goodwill?
-The case of the automotive industry-
Given the recent crises and ongoing structural changes in the automotive industry, future success potentials from formerly acquired investments within the automotive industry should be questioned. In this context, the estimation of future cash inflows and outflows as well as the corresponding discount rate, which is necessary within the IFRS framework of the impairment test of assets, becomes much more challenging. To shed new light on the impact of these effects, the lecture is using the example of the automotive sector in Germany
– – Prof. Rainald Kasprik teaches Business Administration and Quantitative Marketing. He has a degree in business administration and a doctorate in sociology, particularly consumer psychology. He has held various management positions in industry and at university. The topic Prof. Rainald Kasprik’s will present is:
Scenario based probabilistic derivation of Allowable fixed cost?
Innovative business projects offer opportunities but also carry economic risks, which should be taken into account. One risk mitigation strategy is to share the business risk by aiming for low operating leverage. For that, the crucial question has to be answered, which possible deviation from planned sales is relevant? Prof. Kasprik presents analyses of cost variances from the U.S., which were modelled to fulfill the US-congress demand of a risk informed decision making when deciding on major weapon acquisition projects. Given the observed cost variances represent the planner’s optimism at the planning stage, these probabilistic models can be applied to a planner’s optimism in sales (revenues) – and can give rules of thumb which deviations from planned sales can be regarded as relevant. Further, for a more thorough derivation of probable variances, a method is presented which allows the elicitation of a probability distribution based on subjective likelihood assessments. Prof. Kasprik presents a practical approach he has developed.
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