Best Theses of the Department of Business and Economics awarded
This year, the award went to the bachelor's graduate Celin Daute, a Busines Administration and Economics student, the master's graduate Silas Fischer, studying Industrial engineering. The award winners were selected from all students who finished their final thesis at the Department of Business and Economics at TU Dortmund University in the academic year 2021/2022. The 2022 award includes a prize of €2,000 donated by TMC. TMC is a leading consulting firm for restructuring and reorganization consulting, insolvency-related consulting and interim management in the SME sector. With this award, it would like to promote talent and support qualification in the field of business and economics at the TU Dortmund University. The supervising professors Andreas Hoffjan (Corporate Accounting and Controlling) and Christiane Pott (International Accounting and Auditing) are very pleased with the award winners.
The award-winning theses dealt with a wide range of issues in business administration. Celine Daute's bachelor thesis focused on the going concern premise in the face of the challenges posed by the Corona pandemic. It examined the challenges that the Covid 19 pandemic posed for auditors in the context of auditing the going concern premise. In addition to health risks, many companies were challenged by economic instabilities and high uncertainties in corporate planning, which equally had to be reflected in the company's financial statements and assessed by the auditor. The master thesis written by Mr. Silas Fischer on the optimization of a key figure report for target-oriented management and control of logistics (an analysis using the example of SecAnim GmbH) deals with the holistic analysis and improvement of a key figure report in the field of waste disposal logistics. Based on the literature, the maturity of existing reporting and key figure systems is examined within the work, optimization potentials are identified, corresponding measures are conceptualized and various packages of measures are implemented in cooperation with the practice partner. In particular, the transformation of the existing Excel-based key figure report to a key figure dashboard in Microsoft Power BI, in combination with a number of other measures, contributed to optimized management and control of SecAnim Logistik.