Betriebswirtschaft für Führungskäfte

Betriebswirtschaft für Führungskräfte

Participants of this program are experts in their fields

> Target audienceKey benefitsKey topicsMeet the staff

Yet, when they talk to finance managers, they do not always speak the same language. Why is a budget reduced with reference to the key figures in the next quarterly report? How can goodwill amortization have a negative impact on earnings? Why does the CFO emphasize IFRS financial statements, ROCE or EVA? What options are there for influencing these figures? Why is so much emphasis placed on cash generation? When do investments show promise from a business perspective? The German language program “Betriebswirtschaft für Führungskräfte” (BTN) provides the answers to these questions as well as a solid foundation in finance and instills the necessary confidence to work with financial resources.

A shorter alternative program in English language is “Finance for the Non-finance Executive” (FIN).


Target audience

Participants have a degree in engineering, science, law, or the humanities and want to gain a firm grasp of finance.


Key Benefits

Comprehensive and sustainable understanding of financial management methods


Key topics

  • Value-oriented management
  • Accounting and accounting policy
  • Financial statement analysis
  • Budgeting
  • Cost accounting
  • Capital budgeting
  • Financial management
  • Strategic management
  • Managing acquisitions
  • Marketing and business development
  • Legal forms, tax, and corporate governance


Meet the teaching staff

Prof. Dr. Bernhard Pellens (PROGRAM DIRECTOR)

Full biography

ESMT Berlin Visiting lecturer at ESMT Berlin. He is a full professor of Chair of International Accounting at Ruhr University of Bochum and honorary professor at Tongji University in Shanghai/China.  He is also Vice-President of the Schmalenbach-Gesellschaft für Betriebswirtschaft and member of the Thyssenkrupp supervisory board.


Professor Dr. Peter Kajüter

Full biography

ESMT Berlin Visiting lecturer, and chair of international accounting of Westfälische Wilhelms-Universität Münster. His main research and teaching focus lies in controlling, cost management, risk management and corporate disclosure.


Ulrich Linnhoff

Full biography

is a member of of ESMT Berlin´s faculty and responsible for the German executive development programs.

Prior to joining the former USW Netzwerk in 1990, Linnhoff worked as a lecturer and research assistant at the University of Bochum, focusing on accounting, capital budgeting and decision theory. He originally studied at the University of Bochum and obtained his Master of Economics there.

His primary teaching and research interests are in the fields of finance, accounting and business simulations. He has co-published the book Betriebswirtschaft für Führungskräfte, as well as various articles and case studies.


Professor Dr. Stephan Paul

Full biography

Mitglied der ESMT Visiting Faculty und Seminarleiter des M&A-Programms. Er ist Inhaber des Lehrstuhls für Finanzierung und Kreditwirtschaft der Ruhr-Universität Bochum, Leiter des ikf – institut für kredit- und finanzwirtschaft – sowie des Schmalenbach-Arbeitskreises „Finanzierung“ und Mitglied des Beirats der Deutschen Bank AG.

100. Jubiläum des ESMT Seminars "Betriebswirtschaft für Führungskräfte"

Video zum 100. BTN-Jubiläum

Die Teilnehmer des 100. BTN engagieren sich auch über das Seminar hinaus für die ESMT und Schloss Gracht: Sie haben die Restaurierung der Uhr am Turm über der Durchfahrt in den Schlosshof initiiert und beteiligen sich überdies an dessen Finanzierung.