Bonuses in the Manufacturer-Distributor Relationship – Their Forms, Reporting, and Calculation in Power BI

This master's thesis focuses on the management of supplier bonuses and discounts in the manufacturer-distributor relationship, with a primary focus on management accounting. The main objective of the thesis is to explore the use of Business Intelligence tools to streamline this agenda and to design an automated calculation and reporting model in Microsoft Power BI. The theoretical part defines the forms of bonuses, analyzes their legislative and accounting pitfalls, and places them within the context of strategic business management. The practical part subsequently analyzes the current situation in a selected CPG company, which struggles with a high administrative burden due to manual data processing. The core of the thesis is the detailed implementation of an interactive analytical model, from data preparation to visualization in dashboards. The result is an automated solution that eliminates error rates, demonstrably reduces the administrative burden on the controlling department, and provides management with transparent insight into the net profitability of products and customers.