(in Polish) Analityka danych ekonomicznych i biznesowych 2600-MRCz1ADEBf
1. The role of data analytics in accounting and controlling. The case study as a research and teaching method.
2. Sources of economic and business data: financial statements, statistical databases, industry data.
3. Preparing data for analysis: structure of financial statements, construction of indicators/ratios.
4. Fundamentals of financial analysis: horizontal and vertical analysis, basic indicators (liquidity, profitability, debt, efficiency).
5. Operational data analysis in controlling: costs, revenues, margins, variances, simple trend analyses.
6. Analytical tools (spreadsheet / simple BI): pivot tables, dashboards for the management board.
7. Case study project – defining the decision problem and data scope.
8. Developing a data analysis report: report structure, formulating conclusions and recommendations, common interpretation errors.
Type of course
Learning outcomes
In terms of knowledge:
Upon passing the course, the student:
• knows and understands the basic terminology related to economic and business data analytics, particularly concerning financial statements, financial ratios, and operational data used in management accounting and controlling (K_W01);
• knows and understands the principles of acquiring, organizing, and presenting economic and financial data from various sources (financial statements, statistical databases, industry data) for the purpose of analyzing a company's situation (K_W02);
• knows and understands the impact of global socio-economic and technological processes on the design of business information systems and analytical decisions in organizations (K_W05).
In terms of skills:
• can identify a decision problem in the area of finance/controlling and determine the scope of data needed to solve it (K_U01);
• can acquire and prepare a set of basic economic and financial data from various sources (financial statements, statistical databases, industry data) for analysis, and apply simple techniques for their verification and organization (K_U02);
• can work in a team on a case study analysis, dividing tasks related to data acquisition, performing calculations, and preparing conclusions (K_U06);
• can independently prepare a report on economic and financial data analysis using a spreadsheet / BI tool, presenting the results in the form of tables, charts, and recommendations for the management board (K_U09).
In terms of social competences:
• is ready to critically evaluate the quality and reliability of data and carefully interpret the results of financial analyses from the perspective of various stakeholders (K_K01);
• is ready to cooperate in a team during the execution of analytical projects, taking responsibility for assigned tasks and their timely completion (K_K04);
• is ready to adhere to ethical principles when working with economic and financial data, particularly regarding the reliability of the analysis, transparency in the presentation of results, and information protection (K_K05).
Assessment criteria
Multiple-choice test on the Kampus platform based on a case study concerning the economic and financial situation of a specific enterprise.
Practical placement
Professional internships are not required for this course.
Bibliography
Primary literature:
• Cieślik R., Postuła M. (eds.) Zarządzanie finansami przedsiębiorstwa – teoria i praktyka [Corporate Financial Management – Theory and Practice], WN WZ UW, Warszawa 2020.
• Pomykalska B., Pomykalski P., Analiza finansowa przedsiębiorstwa. Wskaźniki i decyzje w zarządzaniu [Financial Analysis of an Enterprise. Ratios and Decisions in Management], Wydawnictwo Naukowe PWN, Warszawa 2017.
Supplementary literature:
• Selected articles from trade press and studies on specific case studies.