CONTROLLING 4.0 IN TIMES OF NEW TECHNOLOGIES APPLICATION

Autor: Sesar, Vesna, Martinčević, Ivana, Jajalo, Ana
Jazyk: chorvatština
Rok vydání: 2023
Předmět:
Zdroj: Zbornik Veleučilišta u Rijeci
Volume 11
Issue 1
ISSN: 1849-1723
1848-1299
Popis: Industrija 4.0 utjecala je na porast velike količine podataka, a sukladno tome javljaju se zahtjevi u okolini vezano za obradu tih informacija u profesijama poput računovodstva, financija i kontrolinga. Digitalna disrupcija predstavlja utjecaj digitalnih tehnologija na dosadašnji ustaljeni način poslovanja koji se posljedično mora mijenjati sukladno razvoju novih tehnologija. Pojava novih tehnologija dovela je do revolucionarnih pomaka u obradi podataka i donošenju odluka, te utječe značajno na promjenu uloge kontrolera u organizaciji. Svrha rada je istražiti koncept kontrolinga 4.0 u kontekstu primjene novih tehnologija. Cilj rada je kroz primjenu metoda analize i sinteze, te pretežito teorijskim pristupom, napraviti pregled suvremene međunarodne i domaće literature te pružiti rezultate dosadašnjih istraživanja u području kontrolinga. Nadalje, prikazati ulogu novih tehnologija u kontrolingu 4.0 kao suvremenih metoda i alata koje doprinose transformaciji uloge kontrolinga tj. bržem, kvalitetnijem planiranju i odlučivanju u VUCA okruženju. Temeljem dobivenih rezultata istraživanja, istaknut je teorijski doprinos primjene novih tehnologija u kontrolingu 4.0, te praktične implikacije za menadžere i kontrolere usmjerene prvenstveno na primjenu novih tehnologija u odlučivanju.
Industry 4.0 has influenced the increase of a large amount of data available, and accordingly, environmental demands exist regarding the information analysis in professions such as accounting, finance and controlling. Digital disruption represents the influence of digital technologies on the established way of doing business so far, which has to be changed in accordance with the development of new technologies. The emergence of new technologies has led to revolutionary changes in data processing and decision making. This has a significant impact on the changing role of controllers in the organisations. The purpose of this paper is to investigate the concept of controlling 4.0 in the context of the application of new technologies. The aim of this paper is to, through the application of methods of analysis and synthesis, and mainly by theoretical approach, conduct an overview of contemporary international and domestic literature and provide the results of previous research in the field of controlling. Furthermore, to present the role of new technologies in controlling 4.0 as modern methods and tools that contribute to the transformation of the controlling role, i.e. faster, better planning and decision-making in the VUCA environment. Based on the obtained results of the research, the theoretical contribution of the application of new technologies in controlling 4.0 was emphasized, as well as practical implications for managers and controllers aimed primarily at the application of new technologies in decision-making.
Databáze: OpenAIRE
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