Sumários
L18 – Power BI Lab I: First Contact
23 Abril 2026, 11:00 • André Ferreira Gomes
Power BI Foundations
Introduction to Power BI Desktop interface and workflow
Data Import and Transformation
Loading Excel, CSV and folder data sources with Power Query
Data Modeling Basics
Creating relationships and simple dimension tables
First Visualizations
Building cards, charts, matrices and slicers in Power BI
Lecture 17 - Part IV - Dashboards Applied to Management Control
21 Abril 2026, 11:00 • André Ferreira Gomes
Lecture 16 - Part IV - Business Intelligence Applied to Management Control
16 Abril 2026, 11:00 • André Ferreira Gomes
Data-Driven Management
Using evidence-based decisions instead of intuition alone
Digitalization of Management Control
BI, analytics, AI and integrated data systems
Analytics Levels
Descriptive, diagnostic, predictive and prescriptive analytics
Benefits and Barriers
Real-time insight, better decisions, data quality and change challenges
Lecture 15 - Part III - Transfer Pricing and Divisional Performance
14 Abril 2026, 11:00 • André Ferreira Gomes
Purpose of Transfer Pricing
Internal pricing systems for divisional transactions and accountability
Transfer Pricing Methods
Market price, cost-based, variable cost and negotiated prices
Behavioral and Performance Effects
Impact on divisional profit, autonomy and goal congruence
International Dimension
Tax optimization and arm’s-length compliance principles
Lecture 14 - Part III - Performance Evaluation of Responsibility Centers
26 Março 2026, 11:00 • André Ferreira Gomes
Managerial vs Economic Performance
Controllable profit vs full divisional performance
Performance Metrics
ROI, Residual Income and EVA
Incentives and Decision-Making
ROI suboptimization and goal congruence
Measurement Limitations
Impact of depreciation and risk of managerial myopia