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This is an open access a icle unde he
C ea i e Commons A ibu ion 4.0
In e na ional License
CONTROLLING IN ERA OF INDUSTRY 4.0:
OPPORTUNITIES FOR BUSINESSES IN
THE FIELD OF THE INTRODUCTION OF
NEW TECHNOLOGIES
Pa ol Zaho an, Ond ej Zizla sky
B no Uni e si y o Technology, Czech Republic
E-mail: Pa ol.Zaho an@ u b .cz, [email p o ec ed]
Abs ac
Au oma ion, obo ics, In e ne o Things and Big Da a a e cu en ly a big challenge o businesses. How-
e e , hey can also be a g ea oppo uni y. One o he co po a e a eas whe e new echnologies can be used
is con olling. In his esea ch, he issue is na owed down o he impac o new echnologies on En e -
p ise Resou ce Planning (ERP) sys ems o companies, which a e a basic ool o con olling in companies.
The esea ch analyses he possibili ies o in eg a ing elemen s o Indus y 4.0 wi h ERP sys ems and he
possibili y o using da a o co po a e con olling. Fo his pu pose, a li e a u e e iew was ca ied ou
and gained esul s we e u he analysed acco ding o he de ined c i e ia. The ou come o he li e a u e
e iew is an essen ial cu en s a e analysis o he impac o new echnologies on co po a e ERP sys ems
wi h ega d o he company's con olling p ocesses. This pape se es as a e y i s s ep in designing a
sys ema ic esea ch s udy in a ea o con olling 4.0.
Keywo ds: au oma ion, con olling, En e p ise Resou ce Planning (ERP), Indus y 4.0, managemen
con ol, managemen accoun ing
In oduc ion
While new echnologies a e a ool o consume s o inc ease hei com o , o busi-
nesses i is a key issue. Fo companies, he in oduc ion o new echnologies plays a ole bo h on
he e enue side and on he cos s side. On he e enue side, in oday's highly compe i i e ma -
ke s, hose companies ha can launch a p oduc ha has a unique ea u e, o e en a comple ely
e olu iona y p oduc , a e mo e likely o be success ul (Ko le & Caslione, 2009). This aspec
mainly conce ns inal p oduce s, bu i can also play a ole in cus om manu ac u ing companies.
A company ha manages o launch such a p oduc may hen expe ience high-ma gin sales o a
pe iod o ime un il he ma ke esponds and compe ing companies o e cus ome s al e na i e
p oduc s (Kašík & Ha líček, 2015). The pe iod o ime o which a company is able o bene i
om i s compe i i e ad an age due o i s echnological ad an age has been sho ening in ecen
yea s (Zuzák & Königo á, 2009). The main eason is he a ailabili y o in o ma ion and hus
he highe speed a which he ma ke is able o espond. La ge echnology companies, manu ac-
u e s o p emium ca b ands o e en echnology s a -ups, ope a e on his p inciple. The e a e a
numbe o nega i e cases when la ge echnology companies ha e no cap u ed ma ke de elop-
men s and i has become almos a al o hem. P obably he bes known is he case o Nokia.
As o smalle companies, and companies ha a e mo e engaged in cus om manu ac u -
ing, he no ms men ioned abo e apply o hem o a much lesse ex en . When hey a e one o
he supplie s o ano he company, in p inciple hey canno signi ican ly in luence he p ice,
especially no oday in highly compe i i e condi ions, and need o add o expand global ma -
ps://doi.o g/10.33225/pmc/21.16.122
PROBLEMS
OF MANAGEMENT
IN THE 21s CENTURY
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ISSN 2029-6932 (P in ) ISSN 2538-712X (Online) ps://doi.o g/10.33225/pmc/21.16.122
Pa ol ZAHORAN, Ond ej ZIZLAVSKY. Con olling in e a o indus y 4.0: oppo uni ies o businesses in he ield o he in oduc ion
o new echnologies
ke s (Vebe & S po á, 2012). On he o he hand, hey can maximize hei p o i s by p oduc-
ing he same p oduc a a lowe cos . Howe e , his also applies o la ge companies which a e
cons an ly looking o ways o educe cos s. The in oduc ion o new echnologies plays a key
ole in educing cos s. Howe e , he in oduc ion o a new echnology p ecedes he phase when
he company mus be able o iden i y which cos s i wan s o educe and calcula e how much
he in oduc ion o new echnology will cos and wha he eal cos s sa ings will be. Follow-
ing he in oduc ion o he new echnology, he bes companies moni o whe he he goal has
been achie ed o wha he de ia ions a e. In o de o be able o iden i y he a ea in which he
company wan s o educe cos s, i mus ha e he igh sou ce o da a, which a e cu en ly ERP
sys ems (Songyue & Shangyang, 2019). Fu he mo e, i mus ha e an employee - a con olle
who is able o iden i y his a ea and who is able o implemen he p ojec o in oducing new
echnology. Las bu no leas , he op imal scena io is when he manu ac u e o he new ech-
nology is able o in eg a e i s p oduc in o he company's ERP sys em so ha he con olle can
subsequen ly moni o he cos s o he new echnology. The success o he whole p ojec he e-
o e depends on he quali y o all h ee componen s, ERP sys em - con olle - in eg a ion o
new echnology in o he co po a e sys em. All h ee a e closely in e connec ed and he con ol-
ling, i.e., con olle plays key oles. Due o he abo e men ioned, he impo ance o con olling
is inc easing and he posi ion o con olle s wi hin co po a e s uc u es is g adually changing
o e ime.
I ollows ha he opic o he impac o new echnologies on con olling is c ucial o
companies. And i 's no jus cos con olling. New echnologies a e also being e lec ed in sales,
ma ke ing and logis ics, and con olling should be ca ied ou he e as well. The be e echnol-
ogy is a ailable o assis con olling, he bigge is he assump ion ha i will be pe o med wi h
highe accu acy.
The esea ch aim was o conduc an analysis o he cu en s a e ega ding he impac o
new echnologies on ERP sys ems o companies, o e en hei in eg a ion wi h ERP sys ems
in ela ion o co po a e con olling. The esea ch p o ided heo e ical backg ound o he in lu-
ence o new echnologies on he manage ial discipline o Con olling. The a icle se es as an
elemen al amewo k o u he scien i ic esea ch.
The analysis ocuses on he ERP sys em o he en e p ise as he p ima y sou ce o da a
o con olling pu poses, and i also akes in o conside a ion ha he ERP is he cen al ool o
co po a e con olling. The analysis also includes a desc ip ion o he cu en s a e o Indus y
4.0 in he Czech Republic wi h ega d o he de ini ion o Indus y 4.0 and i s a ious concep s
wi hin he co po a e sphe e. Fu he mo e, he de elopmen o he managemen discipline o
con olling is desc ibed wi h he aim o poin ing ou ha he e a o Indus y 4.0 ep esen s a new
de elopmen s age and also a g ea oppo uni y o con olling.
Resea ch Me hodology
The esea ch was ca ied ou in h ee ollowing s ages.
1. Planning he e iew
2. Conduc ing he e iew (da a collec ion and analysis)
3. Da a syn hesis
Planning he Re iew
This s age in ol es he de ini ion o he ollowing keywo ds: "Con olling", "Manage-
men Con ol", "Managemen Accoun ing", "ERP", "Indus y 4.0", "Au oma ion", "Inno a-
ion". When sea ching o ele an li e a y sou ces, he keywo ds "Indus y 4.0", "Au oma ion"
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Pa ol ZAHORAN, Ond ej ZIZLAVSKY. Con olling in e a o indus y 4.0: oppo uni ies o businesses in he ield o he in oduc ion
o new echnologies
and "Inno a ion" we e used in hei Czech ansla ion, as he ollowing esea ch is ocused on
analysing he impac o new echnologies wi hin companies ope a ing in he Czech Republic.
The basic sea ch engine was Google Schola which p o ides a ela i ely wide ange o p o es-
sional esou ces. Subsequen ly, he ound sou ces we e educed acco ding o he ollowing
c i e ia:
●Resou ces a ailable in he Else ie Scopus and Thomson Reu e s Web o Science da-
abases
●Resou ces in English / Czech language
●Resou ces con aining a leas wo keywo ds in he abs ac o keywo ds
The pe iod o esou ce age 2008-2021 was se o he chap e s analysing he de elop-
men o Indus y 4.0 and he de elopmen o Con olling. Fo he chap e s analysing he in lu-
ence o new echnologies on con olling he pe iod was se o 2015-2021.
Da a Collec ion and Analysis
As pa o he da a collec ion, he a ailable esou ces we e u he educed as ollows.
Fo he chap e s Indus y 4.0 and De elopmen o con olling, only sou ces ha di ec ly deal
wi h he gi en opic we e selec ed. Fo p o essional books, he In oduc ion and Con en o
books we e assessed. Fo p o essional a icles, an abs ac con aining he gi en keywo d. Fo
he Con olling and Indus y 4.0 sec ions, a sea ch in he Else ie Scopus and Thomson Reu e s
Web o Science da abases was used. These da abases we e selec ed due o hei ad anced web
sea ch mechanisms, high olume o indexed publica ions, and p o en ele ance. As a c i e ion
o inclusion o he a icle in he nex sea ch, he abs ac o he a icle had o con ain a combina-
ion o wo keywo ds. Subsequen ly, abs ac s o selec ed a icles we e ead, and i was assessed
whe he he con en o he a icle is in line wi h he aim o his esea ch.
A e collec ing an ini ial se o s udies, all a icles in he sample we e analysed, da a was
ex ac ed and documen ed independen ly by he esea che s and hen he indings we e com-
pa ed and econciled. When e iewing he indings, he esea che s applied s ic c i e ia o as-
sess he quali y o published pape s. The c i e ia include: coun y o esea ch, size and quali y
o esea ch sample in e ms o ep esen a ion, he s eng h o he conclusions, and he link o
objec i es o ou esea ch p ojec in he Czech Republic.
Da a Syn hesis
This pa o he esea ch is he p ima y alue-added p oduc o a e iew p ocess. In a s udy
a syn hesis is used o design o u u e esea ch in a ea o impac o new echnologies on a
manage ial discipline con olling.
Resea ch Resul s
Indus y 4.0
Be o e desc ibing he impac o he Fou h Indus ial Re olu ion on con olling, i is
necessa y o cla i y wha Indus y 4.0 ep esen s. Since he Technology Fai in Hano e in
2013 when he concep o Indus y 4.0 was i s publicly p esen ed, a numbe o ex s ha e been
published on his opic, which do no always ag ee on wha Indus y 4.0 means.
Indus y 4.0 can be cha ac e ized as a concep ela ed o digi iza ion and au oma ion,
whose key pilla s a e cybe physical sys ems (CPS), In e ne o Things (IoT), In e ne o Se ic-
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Pa ol ZAHORAN, Ond ej ZIZLAVSKY. Con olling in e a o indus y 4.0: oppo uni ies o businesses in he ield o he in oduc ion
o new echnologies
es (IoS), sys em in eg a ion and big da a analysis (Big Da a). The concep p esen ed in Hano e
desc ibes he g adual eme gence o so-called "sma " ac o ies, whe e p e iously au oma ed
bu isola ed p oduc ion uni s will be connec ed. The In e ne plays a key ole, and he concep
en isages he eme gence o new global ne wo ks. In "sma " ac o ies, cybe physical sys ems
will play a key ole; hey will be capable o sha ing and exchanging in o ma ion wi h each
o he , capable o au onomous decision-making, con igu a ion and subsequen con ol. Thanks
o he In e ne , he hi he o isola ed au oma ed elemen s will be in e connec ed and in eg a ed
in o a complex, which in many cases will exceed he bounda ies o he company. Mařík (2015)
poin ed ou , in his de ail he concep o Indus y 4.0 di e s om au oma ion, o simply he
connec ion o a machine o he In e ne , and he e o e should no be con used wi h he concep
o au oma ion. I ano e al. (2021) desc ibe he sma ac o ies o Audi and Siemens, which
mee he exac de ini ion o Indus y 4.0, bu also poin ou he ambigui y in unde s anding he
concep o Indus y 4.0.
In he Czech Republic, a s a egy o he Czech Republic's app oach o Indus y 4.0,
called he Indus y 4.0 Ini ia i e, was o mula ed in 2015 unde he auspices o he Minis y
o Indus y and T ade. This ela i ely ex ensi e documen de ines he concep o Indus y 4.0,
u he analyses he cu en si ua ion in he Czech Republic, and also iden i ies indi idual a eas
in which he s a e should ake s eps in he u u e o c ea e sui able condi ions o he implemen-
a ion o he new concep . Speci ically, i is abou building ICT in as uc u e and ensu ing i s
secu i y, places new equi emen s on applied esea ch and educa ion, analyses he eadiness
o he legal en i onmen , and also analyses he esou ces needed o he implemen a ion o
Indus y 4.0.
The ques ion is wha he Czech go e nmen has managed o implemen in almos 6 yea s
since he o mula ion o he s a egy. In any case, i is ce ain ha by being one o he mos in-
dus ialized coun ies in he wo ld, i will be c ucial o Czech Republic business leade s o be
esponsi e in how we deal wi h Indus y 4.0. In he public sphe e, discussions ha e been eso-
na ing o a long ime abou he need o change he model o he Czech economy o an economy
wi h highe added alue. Indus y 4.0 is he way o achie e his goal, and he mo e success ul
we a e in implemen a ion, he mo e compe i i e we will be in global ma ke s.
De elopmen o Con olling
In o de o be e unde s and he ends and challenges he cu en con olling model is
acing in he e a o Indus y 4.0, i is necessa y o look a leas b ie ly a i s his o ical de elop-
men . Con olling is in luenced, like o he ields o scien i ic disciplines, especially by majo
social and echnological changes. This is no a his o ical excu sion, bu a he a lis o he mos
impo an socio- echnological changes ha ha e in luenced con olling. Based on his, i is pos-
sible o be e unde s and he cu en s a e o con olling and unde s and con olling in he e a
o Indus y 4.0 as ano he necessa y de elopmen s age.
The i s men ion o con olling comes om he Uni ed S a es o Ame ica (USA) om
he end o he 19 h cen u y, when he i s Ame ican companies, especially ailway and indus-
ial companies, in oduced he posi ion o con olle in o hei o ganiza ional s uc u es (Ku áč
& Jano ská, 2012). In p inciple, his was one o he consequences o he in en ion o he
eleg aph and he g ea expansion o he ailways, which led o he in e connec ion o hi he o
ela i ely dis an ma ke s and he eme gence o la ge companies ha al eady equi ed di e en
app oaches o inancial managemen . Ano he miles one in he de elopmen o con olling is
he 1920s and 1930s, when he G ea Dep ession o ced Ame ican companies o be e man-
age hei cos s. Al eady a his ime, companies began o plan cos s and compa e ac ual cos s
wi h budge ed ones. This made i possible o iden i y de ia ions and be e plan u u e cos s. In
he 1930s, he Con olle 's Ins i u e o Ame ica was ounded in he USA (Psá ska e al., 2016),
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Pa ol ZAHORAN, Ond ej ZIZLAVSKY. Con olling in e a o indus y 4.0: oppo uni ies o businesses in he ield o he in oduc ion
o new echnologies
which oday exis s as he Financial Execu i es Ins i u e (FEI). I is a p o essional associa ion
whose membe s a e inancial di ec o s, accoun an s, con olling s a , bu also, o example,
easu e s o indi idual companies.
An impo an pe iod o he u he de elopmen o con olling is he pos -wa pe iod o
he 60s and 70s o he wen ie h cen u y, when con olling was in oduced in Eu ope hanks o
b anches o Ame ican companies. I is also a pe iod o economic s agna ion, when companies
ocus again on imp o ing cos managemen , bu also a pe iod o g adual in oduc ion o in o -
ma ion echnology, which signi ican ly changed he possibili ies o companies in he ield o
con olling.
In he Czech Republic (Czechoslo akia), he i s men ions o con olling in Baťa's plan s
can be obse ed as ea ly as he 1930s. A ha ime, con olling ac i i ies in Baťa's companies
ocused on cos managemen , while he ou pu s o con olling ac i i ies we e he epo s used
by manage s o make u he decisions. A ha ime, i was a sophis ica ed sys em o planning
and moni o ing cos s, bu also a well- unc ioning sys em o budge ing and calcula ions (Ku áč
& Jano ská, 2012). The u he de elopmen o con olling in he Czech Republic can be ob-
se ed in he 1990s, a e he all o socialism. The e u n o con olling in his pe iod is due
o he b anches o o eign companies, which began ope a ing in he Czech Republic a e he
Vel e Re olu ion, bu g adually adop ed by he owne s and manage s o Czech companies, es-
pecially medium and la ge ones. Today, in p inciple, he concep p e ails in which con olling is
di ided in o s a egic and ope a ional. Acco ding o Ha líček (2011), de ia ions in ope a ional
con olling a e e alua ed on he basis o quan i a i e pa ame e s, while in s a egic con ol i is
pa ly on he basis o quan i a i e ones, bu especially on he basis o quali a i e pa ame e s.
Con olling and Indus y 4.0
The si ua ion on wo ld ma ke s is no easy o businesses. Today's global companies op-
e a e in di e en pa s o he wo ld, while he e i o ies can a y signi ican ly. The e a e many
ac o s, s a ing wi h language, cul u e and na ional habi s, he local legal sys em, cu ency, he
pu chasing powe o companies and he popula ion, and las bu no leas , he le el o in as uc-
u e ha he s a e has a i s disposal. The consequence o globaliza ion and he apid echnologi-
cal de elopmen ha we can obse e in ecen yea s is he ac ha socio-economic changes a e
"spilling o e " om one e i o y o o he egions o he wo ld much as e (Čas o ál, 2008).
We a e wi nessing a ela i ely dynamic de elopmen and companies doing business in se e al
egions o he wo ld mus be almos cons an ly on he ale . Due o his eason, oday, he es ab-
lished con olling is a mus o la ge in e na ional companies. Písař and Mazo (2020) s a ed ha
globaliza ion and Indus y 4.0 b ing new challenges o companies. Companies a e o ced o
use a lexible managemen app oach, which consis s o cons an ly moni o ing and e-e alua ing
p ocesses in o de o inc ease he alue o he company. One o he ools is con olling. The e
is also a signi ican change in he posi ion o he con olle (con olling depa men s) wi hin
indi idual companies (S o m, 2018).
The company's ERP sys em becomes he main con olling ool, as he p ima y sou ce
o an inexhaus ible amoun o company da a. The ask o con olle s is o collec , analyse and
in e p e his da a o managemen pu poses. I is ob ious ha each con olle uses he ERP sys-
em o con olling in a di e en way, so u he esea ch will in es iga e wha a e he cu en
ends in he de elopmen o ERP sys ems in he ield o con olling.
ERP sys ems: cu en s a e and ac ual ends
Many companies cu en ly o e ERP solu ions globally bu also on he Czech ma ke .
In ecen yea s, a ela i ely apid g ow h in demand o ERP sys ems can be obse ed. Many,

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Pa ol ZAHORAN, Ond ej ZIZLAVSKY. Con olling in e a o indus y 4.0: oppo uni ies o businesses in he ield o he in oduc ion
o new echnologies
especially small and medium-sized en e p ises, ealize ha i is mo e ad an ageous o ha e one
complex sys em han mo e agmen ed and isola ed sys ems. Thanks o s ong compe i ion on
he supply side, ERP sys ems a e mo e a o dable o smalle companies, and his plays a sig-
ni ican ole oday. Due o he ac ha he bigges inno a o s in he ield o con olling and ERP
sys ems a e la ge companies, he ollowing ex will be de o ed only o he analysis o la ge
companies and hei supplie s o ERP sys ems.
As al eady men ioned, he global ERP ma ke has been g owing s eadily o a long ime.
The ou look o he coming yea s also p edic s u he s able g ow h wi h an a e age annual
a e o 8.1% (Biel, 2020). In he segmen o solu ions o la ge companies, SAP and O acle a e
he la ges playe s in he global ma ke . Bo h companies o e obus sys ems sui able especially
o la ge companies and mul ina ional co po a ions. This is mainly due o he ac ha he ERP
sys ems o hese companies a e unnecessa ily la ge in e ms o scalabili y o unc ions o small
and medium-sized businesses. Ano he ac o is he main enance and suppo o he sys em,
which is expensi e o mos o smalle companies. Howe e , i is ue ha in ecen yea s, SAP
and ORACLE ha e also ocused on medium and small companies, o which hey o e modi ied
e sions o hei solu ions. This end is ela ed o he g owing demand o ERP solu ions on he
pa o small and medium-sized en e p ises, which has al eady been discussed.
Rega ding he si ua ion in he Czech Republic, in he segmen o la ge companies, he
si ua ion on he ERP ma ke is simila o ha in he wo ld, i.e., he wo supplie s a e he domi-
nan p o ide s o ERP solu ions. This is mainly due o he ac ha a signi ican pa o la ge
companies in he Czech Republic a e subsidia ies o mul ina ional co po a ions. The Czech
Republic lags behind Ge many and Aus ia in he numbe o ERP sys ems in companies wi h
mo e han 250 employees, bu he si ua ion is compa able o Poland and he EU a e age (Sod-
omka & Klčo á, 2018).
The mos signi ican ends in he ERP ma ke a e he ansi ion o cloud solu ions and
he In e ne o Things, which is di ec ly ela ed o he concep o Indus y 4.0. Acco ding o
Majs o o ic e al. (2020), da a is a key ool now o companies o planning and con olling
and can only be used i i is e o - ee, cu en and a ailable. One o he ools o achie e his is
a cloud solu ion o da a s o age and da a sha ing. Howe e , he ansi ion o he cloud is no as
as as expec ed, which is mainly due o wo ac o s. Fi s , many companies a e a aid o en us
he managemen o hei da a o hi d pa ies. The main conce n o companies is a ce ain loss
o con ol o e da a, o which is added a conce n abou da a secu i y. The second ac o is ha
he cos s o da a managemen in he Czech Republic a e lowe compa ed o he USA o Wes e n
Eu ope, so one o he main ad an ages o he cloud is pa ially blu ed, and ha is he cos s o
sys em adminis a ion and main enance (Kříž & Zajíc, 2018).
The second majo end is he In e ne o Things. In he p e ious chap e , i was desc ibed
ha he In e ne o Things is one o he key pilla s o Indus y 4.0. I is ela ed o he possibili y
o connec ing, o example, a machine o an en i e p oduc ion line o he In e ne and hus sha -
ing a ious da a. Supplie s o ERP sys ems mus no igno e his end, because he e a e equi e-
men s om companies o connec machine y and equipmen wi h ERP sys ems (Kříž & Zajíc,
2018). This end is also impo an o ou u he esea ch, as i will be examined in de ail wha
a e he speci ic equi emen s o companies owa ds ERP endo s. The hesis will examine o
which ypes o companies he collec ion and connec ion o da a wi h ERP is impo an , how he
connec ion wi h ERP occu s and whe he he da a a e used o con olling pu poses.
Con olling and ERP sys ems
Nowadays, no la ge in e na ional company can do i s business wi hou a well-es ablished
con olling p ocess. All la ge supplie s o ERP solu ions o e a con olling module in hei
p og ams. Due o he ac ha he e m con olling is almos no longe used oday, especially in
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o new echnologies
he B i ish-Ame ican a ea (Ku áč & Jano ská, 2012), some ERP supplie s o e a con olling
module unde o he names, such as Managemen Accoun ing.
The easons why la ge companies oday can no longe do hei businesses wi hou con-
olling ha e been men ioned in he p e ious ex o his wo k. Howe e , le 's e iew hem once
again and de elop hese a li le bi mo e. La ge companies impose new equi emen s on ERP
sys em supplie s as he esul s o he ollowing de elopmen ends.
The i s end o be men ioned a e he economic and social di e ences o he indi-
idual e i o ies whe e in e na ional companies ope a e. La ge companies o e hei p oduc s
in ma ke s ha di e in pu chasing powe , shopping beha iou , cul u e o e en eligion. Fo
his eason, companies mus cons an ly moni o de elopmen s in indi idual e i o ies (S o m,
2014). The ask o con olling is o moni o he de ia ions o he planned goals om he ac u-
ally achie ed esul s. Ano he ac o , due o which he company mus ha e es ablished con-
olling, is he cu en in e connec ion o indi idual e i o ies. Due o globaliza ion and new
echnologies, he ime du ing which an e en mo es om one e i o y o o he e i o ies has
been signi ican ly educed. A shining nega i e example is he cu en co ona i us c isis. The
i us had sp ead a ound he wo ld in a ela i ely sho pe iod o ime; i also had a signi ican
impac on la ge companies, which in many cases ha e p oduc ion capaci y loca ed in Asia. The
supply chains ha e been se e ely dis up ed and many mul ina ional companies a e cu en ly
ha ing p oblems supplying p oduc s. On he o he hand, i is necessa y o ecognize ha he
cu en c isis is unp eceden ed, and no con olling depa men could ha e p edic ed i . The
need o con olling is also e lec ed in he ac ha oday's la ge companies ha e a di e si ied
p oduc po olio o elimina e co po a e isk. The whole hing is complica ed by he ac ha
he indi idual di isions o he company can be comple ely independen o each o he and o e
hei p oduc s wo ldwide h ough hei speci ic sales channels. Thus, le 's say a line con ol-
ling sys em is c ea ed, while con olling is pe o med bo h a he le el o he di ision i sel and
subsequen ly also a he cen al le el.
I is no easy o se up a con olling sys em o la ge companies, which usually ha e
complica ed s uc u es and a e in luenced by he ac o s men ioned abo e. An ERP sys em
plays a key ole he e and can p o ide ele an ou pu s o decision-making by he company's
managemen . The ERP has o be a obus sys em, which is o e ed by only a ew companies on
he ma ke . One o hem is he Ge man so wa e company SAP, which o e s he FICO (Finance
- Con olling) module in i s ERP sys em. The con olling module, o manage ial accoun ing
module, consis s o he ollowing six componen s (Jones & Bu ge , 2009):
●Cos Elemen s - cos managemen based on cos elemen s; i basically copies he cha
o accoun s and he sys em o accoun s in he company
●Cos Cen es - cos moni o ing by cos cen es; cos s a e assigned o he indi idual
cen es whe e he cos s we e incu ed ( o example, he Sales, Admin, Se ice, e c.)
●P o i Cen es – allows moni o ing he p o i abili y o indi idual di isions o he com-
pany o i s o he lowe o ganiza ional le els
●In e nal O de s – allows moni o ing and managing he cos s o indi idual sho - e m
p ojec s, such as ma ke ing campaigns
●P o i abili y Analysis - e alua ing he p o i abili y o indi idual p oduc s; allows moni-
o ing and compa ing he p o i abili y o a gi en p oduc , o example in a speci ic
e i o y o o indi idual cus ome g oups
●P oduc Cos ing – allows a company o con ol he p oduc ion cos s o a speci ic p od-
uc
The Con olling (CO) module in SAP akes all he in o ma ion om he Finance (FI)
module. Each accoun ing ope a ion is eco ded in he company's accoun ing, bu i also appea s
in he CO module, whe e i is used o compile a ious epo s. The abo e componen s o he CO
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Pa ol ZAHORAN, Ond ej ZIZLAVSKY. Con olling in e a o indus y 4.0: oppo uni ies o businesses in he ield o he in oduc ion
o new echnologies
module allow he compiling o a wide ange o di e en epo s and hus moni o and manage
cos s in all a eas o a la ge company.
One o he goals o u he esea ch will be a de ailed analysis o he equi emen s o
la ge companies owa ds ERP sys em supplie s wi h ega d o he compila ion o con olling
epo s. I can be assumed ha con olling s a in indi idual la ge companies make a ious
demands on ERP endo s, such as SAP. In his way, equi emen s om all o e he wo ld a e
collec ed by he ERP supplie , and i is up o he de elope s o e alua e he equi emen s and
implemen hem as a solu ion in hei p og ams. Based on esea che s’ pe sonal expe ience in
a mul ina ional company, his is no an easy ask o he de elopmen depa men . The poin is
ha while he equi emen s a e on he one hand e y di e se wi h a ela i ely wide scope, i also
o en happens ha he equi emen s a e con adic o y. Al hough la ge ERP sys ems can abso b
many new unc ions and la ge ERP endo s can also cus omize hei p oduc s, he e s ill mus
be s anda dized unc ions ha will p o ide a global solu ion o companies. Fo una ely, he
de elopmen in his di ec ion is mo ing ela i ely as and ERP supplie s a e able o sa is y he
equi emen s o hei cus ome s hanks o new echnologies.
The cu en ole and posi ion o con olle in he company
One o he impo an ac o s in changing he posi ion o con olle s in cu en companies
a e new echnologies. They place comple ely new equi emen s on con olle s, especially in
e ms o so-called echnical skills. O he easons o he change o posi ion ha e al eady been
desc ibed in he p e ious ex . I is a g adual de elopmen in he ma ke s, which, hanks o
globaliza ion and ade libe aliza ion, has enabled he eme gence o la ge companies ope a -
ing in a ious pa s o he wo ld. Combined wi h he ac ha companies cu en ly ope a e in a
ela i ely dynamic and apidly changing en i onmen , he con olling is gaining an impo ance
and hus he ole and posi ion o con olle s wi hin companies is also changing (S o m, 2018).
Fi s o all, i is necessa y o dis inguish he posi ion o con olle s wi hin he o ga-
niza ional s uc u es o B i ish-Ame ican and Eu opean companies, especially companies in
he DACH egion (Ge many, Aus ia, Swi ze land). Acco ding o Šoljako á (2012), while a
B i ish-Ame ican companies he con olle is usually in cha ge o accoun ing and axes in addi-
ion o con olling, a companies om he Ge man-speaking a ea he posi ion o he con olle
is wi hin he company as a sepa a e posi ion. In hese companies, he con olle also coope a es
wi h he accoun ing depa men , bu is no di ec ly esponsible o accoun ing and ela ed e-
po ing o ex e nal bodies. His p ima y ask is he p epa a ion o s a emen s o in e nal use and
documen s o decision-making by he company's managemen . Howe e , i should be men-
ioned ha in eali y he wo men ioned models a e mixed in companies, and i is also necessa y
o emphasize ha he e is no p ecise de ini ion o how he compe ences o he con olle wi hin
he company should be p ecisely de ined. In any case, wha bo h models ha e in common is a
undamen al change in he posi ion o con olle s compa ed o he posi ion in he las cen u y,
especially in hese a eas.
•De ini ion o compe encies and esponsibili ies wi hin companies
•Requi emen s o p o essional and skill p o ile
As o he i s a ea, a he same ime as he impo ance o con olling in co po a e man-
agemen g adually inc eased, he posi ion o con olle s also changed. Whe eas, in he las cen-
u y he con olle was mo e like a suppo ing body in he manage ial decision-making p ocess,
oday he con olle pa icipa es in manage ial decisions, bo h s a egic and ope a ional. As a
esul , he esponsibili y o con olle s has also inc eased, al hough he e he si ua ion a ies
om company o company depending on how s ong he posi ion o he con olle is wi hin
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o new echnologies
he company (Laza , 2012). In any case, he is de ini ely no longe jus an assis an manage ; in
many cases i is an equal posi ion. One o he key momen s o he change was he economic
c isis o 2008-2009, when i signi ican ly s eng hened he ole o inancial di ec o s and con-
olling depa men s. Many companies ha e ealized he impo ance o isk managemen and
ha ing de eloped al e na i e de elopmen scena ios. Ano he di e ence in he posi ion o he
con olle is ha oday's con olle mus coope a e wi h all depa men s o he company; i s
scope is no limi ed only wi hin he inance depa men .
Due o he apid de elopmen o ICT echnologies, he need o coope a e wi h o he de-
pa men s and, las bu no leas , he ac ha he con olle mus ha e a ela i ely b oad iew,
he equi emen s o he p o essional and skill p o ile o cu en con olle s ha e changed sig-
ni ican ly. An in e es ing su ey was conduc ed by Fal ejsko á and D ořáko á (2011), which
compa ed he equi emen s o expe ise and skills o con olle s on job po als be o e he
economic c isis o 2008-2009 and a e he c isis in 2011. The mos signi ican changes we e
de ec ed in inc eased equi emen s o p ac ice, in he ICT knowledge, and in ad anced knowl-
edge o MS Excel. This shows ha companies a e looking o expe ienced con olle s who can
wo k well wi h new echnologies and da a. The su ey was conduc ed en yea s ago and he
de elopmen in ICT has made conside able p og ess since hen, he e o e i can be assumed ha
hese equi emen s ha e become e en mo e impo an .
Today's la ge companies demand expe ienced con olle s wi h a ela i ely wide iew,
excellen knowledge o ICT echnologies and also excellen so-called so skills. So skills,
such as pe sonali y p e equisi es, a e e y impo an oday, because as oday's posi ion o con-
olle al eady ex ends o o he depa men s o he company, so i mus be a pe son who can
communica e wi h colleagues om o he depa men s who o en look a he same hing om
a di e en pe spec i e. Today´s con olle mus be able o de end his ecommenda ions o
managemen , he mus ha e he abili y o esis p essu e om supe io s, bu also subo dina es,
and las bu no leas , he mus ha e he abili y o analy ical and global hinking (Fal ejsko á
& D ořáko á, 2011). An in e es ing bu concise de ini ion o he skill equi emen s o cu en
con olle s is p esen ed by Papánek (2015, p.11), acco ding o which a good con olle “should
ha e knowledge o p ocesses in he company a he le el needed o unde s and economic lows
in he company, especially knowledge and o e iew o whe e hey a e gene a ed, a wha cos s
and whe e he added alue is gene a ed, including he connec ions, con ex and syne gies be-
ween hem.” The abo e shows a undamen al change in he equi emen s placed on cu en
con olle s compa ed o hose o he las cen u y.
Howe e , he subjec o he ollowing scien i ic esea ch is no o examine gene al ends,
bu o na ow he issue and ocus only on changes in he equi emen s associa ed wi h new
echnologies. The con olle s ha e a weal h o da a and in o ma ion a ailable in he ERP and
i is up o hem as o how and which da a hey p ocess, how hey e alua e hem and how hey
subsequen ly de elop and p esen hem as a ecommenda ion o managemen . The esea ch
will examine in de ail wha echnological changes (such as a ious applica ions) con olle s
oday use o p ocess and in e p e he da a. I can be assumed ha in o de o be e in e p e he
da a, con olle s make di e en demands on he supplie s o hei ERP p og ams, o on ex e nal
companies ha de elop di e en applica ions. Fu he mo e, he cu en ends in his a ea will
be examined and an e o will be made o d aw a gene al conclusion om he esea ch, o e en
o quan i y he bene i s o using new echnologies in con olling.
In eg a ion o ex e nal echnologies wi h ERP sys ems
The hi d a ea which he ollowing esea ch will examine is he in eg a ion o ERP sys-
ems wi h su ounding echnologies. In his sense, he in eg a ion can be ound in h ee a eas.