Students of economics and business administration deal with how to assess and improve the profitability of an organisation during their studies. for this purpose, the underlying value-added processes must be precisely analysed and the expected increase in value must be determined and put in relation to the value of the goods and services consumed. the theoretical approaches and methodological instruments are taught. the later employment opportunities for graduates* are manifold. conceivable are, for example, jobs in business management and consulting as well as in research and teaching, but also in operational sub-functions such as procurement, production, marketing, sales, financing, accounting, human resources management or technology and innovation management up to the point of starting their own business.­­­­­