Název:	Industry 4.0: Opportunity or threat to controlling?
Autoři:	Zahoran, Pavol Žižlavský, Ondřej
Citace zdrojového dokumentu:	ŠLECHTOVÁ SOJKOVÁ, O. (ed.) Trendy v podnikání 2022, Plzeň 2023, s. 310-319.
Datum vydání:	2022
Nakladatel:	Faculty of Economics University of West Bohemia
Typ dokumentu:	konferenční příspěvek conferenceObject
URI:	http://hdl.handle.net/11025/54522
ISBN:	978-80-261-1129-0
Klíčová slova:	ovládání;manažerské účetnictví;automatizace;robotizace;big data;management změn
Klíčová slova v dalším jazyce:	controlling;management accounting;automation;robotization;big data;management of change
Abstrakt v dalším jazyce:	The gradual introduction of automation, robotization, digitalization, and other elements of Industry 4.0 into business processes also has implications for the work of controllers and the organization of controlling departments. The literature review divides the impacts into three main areas of concern. The first area is the issue of roles, competencies, and status of controllers in today's enterprises. It turns out that the impact of new technologies on the work of controllers is not unidirectional. The degree of integration and use of new technologies in an enterprise is largely influenced by the position of the controller or controlling unit within the enterprise. The strength of the controller's position positively correlated with the degree of use of new technologies for controlling purposes. The second area examined is the new requirements for competence and knowledge profiles of controllers. The issue is related to the Big Data phenomenon. Enterprises currently have a large volume of data at their disposal; the problem arises in the processing and analysis of this data and its use for controlling purposes. This fact results in a change in the requirements for the knowledge of controllers, and also for the organization of larger controlling departments. The third area examined is the technical context of the use of new technologies for controlling purposes. The literature review focuses on the technical limits of introducing new technologies into controlling processes. Secondary data collection was conducted through a literature review. The authors of the research also identified and formulated other areas in which follow-up research should be conducted.
Práva:	© Authors of papers
Vyskytuje se v kolekcích:	Trendy v podnikání 2022 Trendy v podnikání 2022

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