Fundamentals of business administration
Business administration terms ─ Key figures ─ Commercial arithmetic
Contents
Introduction to the world of business management
- The cash flows in the company.
- Production, sales and the process of value generation.
Company, market and environment
- The importance of owners, banks, customers and employees.
- The business objectives of profitability and liquidity.
- When is the company "healthy"?
Commercial calculation methods, costs, costing
- Distribution calculation, percentage calculation, interest calculation, average calculation.
- Cost element, cost center and cost unit accounting.
- Product costing, direct and overhead costs, manufacturing costs, cost of goods sold.
- Contribution margin accounting and break-even.
Balance sheet and income statement
- Assets and liabilities, assets, equity and debt.
- Turnover, costs, profit.
- Cash Conversion Cycle and Working Capital Management.
- Key figures for measuring business performance: cash flow, EBIT, return on investment, margin, etc.
Value enhancement as a corporate objective
- What does value appreciation mean?
- How is value appreciation measured?
- Operational and strategic controlling.
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this training course once you have registered.
Your benefit
- Understand commercial and business contexts and dependencies.
- Recognize what it takes for a company to be successful.
- Get to know the business terms and commercial calculation methods.
- Learn about the importance of key business figures.
- Gain confidence in the preparation of important decisions.
Methods
Practice-oriented and lively presentation, intensive discussion, case studies from practice, the opportunity to analyze your own annual financial statements and controlling reports, high participant orientation.
Recommended for
Employees, specialists and managers who have no training in business administration and would like to acquire basic commercial knowledge and a better understanding of business contexts. Also employees of state-owned companies and social enterprises.
3545
- Customized training courses
- Direct application in practice
- Efficient use of time and resources
Further recommendations for "Fundamentals of Business Administration"
Start dates and details

Thursday, 10.12.2026
09:00 am - 5:30 pm
Friday, 11.12.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Monday, 01.02.2027
09:00 am - 5:30 pm
Tuesday, 02.02.2027
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Tuesday, July 13, 2027
09:00 am - 5:30 pm
Wednesday, July 14, 2027
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
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Understand and Apply the Fundamentals of Business Administration with Confidence
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