Controlling

Traditional budgeting often resembles a marathon full of spreadsheets, manual reconciliations and time-consuming data collection. However, modern companies need agile, data-driven solutions that allow for transparency, efficiency and strategic foresight. Digital technologies such as digital twins, dashboards and process mining initiate this possibility: they transform the budgeting process from a static set of figures to a dynamic, simulation-capable management tool. Instead of getting lost in detailed work, companies can use them to analyze processes in real time, simulate scenarios and make well-informed decisions.

The output of greenhouse gas emissions can be described as utilization of limited shared resources. Within the EU the consumption of environmental resources is covered by regulatory constraints. Resulting consequences lead to new strategic and operational challenges for the controlling. The new regulations have an impact on several company levels and will be discussed in the following.

To remain competitive in a globalized market, enterprises must consider sustainably aspects. The classic aims of quality, costs and time are extended by aspects of the ecological, economic and social quality. The challenge to cope with these new dimensions aiming at long term success is raised by the turbulent influences in a global market with varying demands. A new factory typology, the so called urban factory, pursues the aim to exhaust the potentials of an interlinking of factory and town efficiently. The aim of this topology is to improve the competitive situation of enterprises. In this case the synergetic use of material and energy sources is in focus.

On the track to lean production it is necessary to develop new ratios, which should not only show us ex post what worked well and bad on the shopfloor. They should also help us to monitor and to improve the process itself. Important issues thereby are the capability of the workers and the flexibility of the production. Prof. Syska for these purposes has developed a concept for a lean production-controlling with ratios which is based on three columns: on the one hand the of the market perceived performance, on the other hand the process factors an as the third column the powering factors which are necessary for the change process.

Many companies have difficulties managing the recent situation of competition. Some companies achieve only small cost savings through the use of rationalization strategies. Network cooperations, however, offer many possibilities to successfully take advantage of efficiency increasing synergy effects. All participating companies can concentrate harder on their core business and achieve other features in cooperation with partner companies. This development concerns major enterprises as well as medium-sized businesses. While Outsourcing can be seen as a routine job for major enterprises, it poses problems for medium-sized businesses. These companies are lacking the necessary experience as well as tools to evaluate Outsourcing. This contribution points out the problems, that are related to Outsourcing in medium-sized businesses and demonstrates solutions.

In today’s prevailing buyers market, enterprises are more and more facing the necessity to meet the increasingly high requirements on delivery lead time, delivery reliability, quality and costs. Thus, the illustration, analysis and interpretation of logistic production processes becomes more and more important. For fulfilling the requirements mentioned before the production planning and control (PPC) can be supported efficiently by suitable controlling concepts. However, analyses from the Institute of Production Systems and Logistics (IFA) prove that current controlling concepts possess deficits. In this context the RFID-Technology can produce a relief. By using this technology it is possible to identify and track products contact-free and in real time. Nowadays, the applications are limited because the existing chips can only save, delete or rewrite the collected data. Therefore, the Institute of Transport und Automation Technology (ITA) developed a smart label with an integrated ...

Constant business change and shortcomings in logistics systems implementation require more efficient methods and instruments for translating new logistics concepts and technologies into daily operations of organizations. In the scope of process-oriented implementation management a new controlling approach is pointed out, which merges the factors of success and potential barriers in today’s business practice. With a specific Balanced-Implementation-Scorecard project managers are thus given an innovative instrument qualified for precisely intervening in and controlling the whole process of logistics modernisation to increase the efficiency of their implementation.

Most supply chain controlling approaches found in literature still focus on a single company instead of an entire net and thus do not live up to their promises. This article points out several problems that require the transition to the bird’s eye view and briefly introduces concepts that are truly inter-organizational in their nature. We close with a critical evaluation of what has been achieved in this field.