Digitalisierung der Controlling-Prozesse in der Handelsbranche

Abstract

In this bachelor thesis, the new trends for the digitalization of controlling processes, such as digital technologies and tools, are explained and the impacts on controlling are analyzed and described. Additionally, it aims to show to what extent theory and practice differ. Since theory describes many different possibilities for digitizing controlling processes, the practical application of the described digitalization is also analyzed to determine how extensively it is already being utilized in practice. The use of theoretically described technologies and tools in practice, as well as the resulting opportunities and challenges, are the objectives of this work. Furthermore, it also analyzes whether companies achieve efficiency gains through the digitalization of controlling processes or whether the high effort and investments outweigh the benefits. For the analysis of theory, the literature review method was used. Three expert interviews were conducted with employees from three companies in the food industry to analyze practice. Using an interview guide, ALDI Süd Holding, Hofer KG, and Interspar GesmbH were interviewed about the digitalization of controlling processes and subsequently analyzed. In theory, many digital technologies and tools are described along with their potential support for digitizing controlling processes. However, in practice, only a few technologies and tools have actually been implemented and used in companies. The implementation process in reality often takes longer than described in theory due to emerging challenges such as employee resistance or required technological prerequisites. Through the digitalization of controlling processes, opportunities arise such as simplifying work for employees by digitizing redundant tasks. Another opportunity is efficiency gains achieved through cost and time savings resulting from digitalization. By automating repetitive process steps through digitalization, employees can focus on more valuable tasks and activities. In the expert interviews, participants were asked about the state of digitalization in five years, which closely aligns with the outlook described in theory. Digital technologies and tools will increasingly be adopted by companies and utilized more extensively. Additionally, companies will no longer be able to focus on just one technology, instead, multiple technologies or tools will be used simultaneously

Date of Award	2024
Original language	German (Austria)
Supervisor	Peter Hofer (Supervisor)