MPH_CONT Controlling and business intelligence

Faculty of Economics and Administration
Autumn 2024
Extent and Intensity
0/2/0. 4 credit(s). Type of Completion: k (colloquium).
In-person direct teaching
Teacher(s)
Ing. Ladislav Šiška, Ph.D. (lecturer)
Ing. Petr Mikuš, Ph.D. (seminar tutor)
Ing. Ladislav Šiška, Ph.D. (seminar tutor)
Guaranteed by
Ing. Ladislav Šiška, Ph.D.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Vlasta Radová
Supplier department: Department of Business Management – Faculty of Economics and Administration
Timetable of Seminar Groups
MPH_CONT/01: Mon 12:00–13:50 P303, except Mon 16. 9., except Mon 4. 11., L. Šiška
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to apply knowledge of management accounting to the cases of a fictitious companies by means of modern tools for analysing and reporting data (namely MS PowerQuery, MS PowerPivot, MS Power BI).
Learning outcomes
At the end of this course, the student will be able to:
- define controllership and usual content of the controller' work in enterprises,
- understand financial management principles applied in particular corporation,
- analyze the variances between planned (= budgeted, standard) and actual results of business operations,
- summarise and interpret significant varinaces in a report for the relevant manager,
- use advanced user functions (pivot tables, automatic filters) of the spreadsheet,
- extract, transform and load data (ETL) with MS PowerQuery to data model in MS PowerPivot,
- change data model in PowerPivot, date tables, types and directions of relations between tables,
- use DAX to define custom columns and measures,
- ask a database server for data data using SELECT clause of SQL languag,
- use MS Power BI Desktop (including standard visuals, bookmarks, DAX calculations) to create own reports,
- combine data from different areas of business economics, management and business informatics in own reports,
- present and support with data his/her conclusions about efectivness of the specific intra-company department.
Syllabus
  • Knowledge review - enterprise performance management and its informational support through management accounting
  • Knowledge review - Internal performance management, decomposition of the company into centers incl. their typology, evaluation of their contribution to corporate performance
  • Assigning costs by means of Activity Based Costing (ABC)
  • Strategic planning and budgeting. Balanced Scorecard
  • Source data for financial reporting. Datasets structure in relational databases v. datawarehouse. Dimensional data modeling (STAR scheme) applied in reporting. ETL processes
  • IT tools for data analysis in MS Excel (PowerQuery and PowerPivot). Different types of sources and their combination. Data model (technologically MS SSAS Tabular at the background of PowerPivot).
  • Self-service business intelligence - principles, technologies, advantages of BI solutions against MS Excel
  • Basics of DAX (Data Analysis eXpressions). Its application to pivot tables and to materialisation of PowerPivot tables in Excel Sheets
  • Power BI - data import incl. SQL database sources, creating data model, data visualisation in the report
  • Non-financial data in managerial accounting (=controllership). Automated ETL of nonfinancials in Power BI
  • Students' presentations of their projects
Literature
    required literature
  • HORVÁTH & PARTNERS MANAGEMENT CONSULTANTS. The Controlling Concept: Cornerstone of Performance Management. München (Germany): Verlag Franz Vahlen GmbH, 2020, 276 pp. ISBN 978-981-12-1864-4. Available from: https://dx.doi.org/10.1142/11778. URL info
  • BOURGEOIS, David T. and ET AL. Information Systems for Business and Beyond. Open Textbooks, 2019. URL info
    recommended literature
  • ATKINSON, Anthony A., Robert S. KAPLAN, Ella Mae MATSUMURA and S. Mark YOUNG. Management accounting : information for decision-making and strategy execution. 7th ed. Boston: Pearson, 2020. ISBN 978-1-61853-351-7. info
  • DRURY, Colin and Mike TAYLES. Management and cost accounting. 12th Edition. Hampshire: Cengage Learning, EMEA, 2023. ISBN 978-1-4737-9124-4. info
  • FRANKLIN, Mitchell, Patty GRAYBEAL and Dixon COOPER. Principles of Accounting, Volume 2: Managerial Accounting. Houston (Texas): Rice University, OpenStax, 2019. ISBN 978-1-947172-60-9. URL info
Teaching methods
Lectures; demonstration how to calculate the common part of assignment of practical examples; instructional videos; homework and individualized tasks in MS Excel, LibreOffice Calc, Power BI Free; class discussion of the presented students' projects.
Assessment methods
Requirements: (1) continuous activity and correct results of practical example calculations (2) presentation and defence of report containing conclusions from student's analysis of efectivness of the specific intra-company department. Minimum success rate 60%.
In case the student enrols in the course during his/her trip abroad, the same conditions apply, i.e. continuous activity and correct results of practical example calculations and presentation and defence of report containing conclusions from student's analysis of efectivness of the specific intra-company department. It is recommended to contact the supervisor at the beginning of the semester to agree on the course of completion.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
Teacher's information
Any plagiarism in assignments during the semester, and copying, keeping a record of tests or carrying the tests out, using forbidden aids including any communication devices or any other breach of objectivity of the exam is regarded as a failure to meet the obligations of the course and as a serious breach of study regulations. As a consequence, the teacher grades the student with "F" or "N" and the dean is allowed to initiate a disciplinary action, which might lead to the termination of the studies.
The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023.
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