Vertriebscontrolling und Digitalisierung: Analyse, Bewertung und Management von Vertriebsrisiken

Abstract

The evolving market dynamics, influenced by technological advancements and exacerbated by the impacts of the COVID-19 pandemic, pose significant challenges for companies. In this context, sales controlling emerges as a critical function for ensuring sustained competitiveness through meticulous analyses and effective risk mitigation strategies. The proliferation of digital technologies has significantly changed consumer behaviors and interactions, presenting novel hurdles and uncertainties for traditional sales frameworks. Consequently, organizations grapple with the imperative of adapting to these transformations to align with evolving customer and business partner expectations. Moreover, the proliferation of products and fluctuating price dynamics resulting from intensified customer engagements, alongside the emergence of cost-intensive supply constraints, amplify sales-related risks. To mitigate these risks, strategic utilization of digital technologies becomes imperative. Embracing cross-organizational risk management frameworks and leveraging innovative technological solutions within sales controlling become indispensable strategies for proactively addressing shifts in customer behaviors and safeguarding enduring competitiveness. The primary aim of this thesis is to conduct a comprehensive examination of sales controlling, focusing on its core tasks, objectives, instruments, and methodologies, while concurrently analyzing the associated opportunities and risks within the sales domain. Another pivotal objective is to foster greater acceptance of sales controlling practices within organizations, particularly within the context of advancing digitalization trends. Additionally, this study seeks to employ a case study approach at Strasser Steine GmbH to scrutinize risk and sales controlling strategies in order to derive practice oriented recommendations. To achieve these objectives, a meticulous literature review will be conducted, followed by an integrated analysis of sales and risk controlling methodologies, incorporating insights from interviews with internal subject matter experts. Furthermore, a document search will be employed to investigate prevailing practices and identify existing tools in the field. Subsequently, an in-depth analysis will be conducted to extrapolate recommendations pertaining to the adoption of digital technologies and tools. The thesis will be structured into distinct chapters, commencing with an introduction, followed by sections on sales controlling, risks and opportunities in sales, the integration of digital technologies in risk controlling, a comprehensive case study, and finally, concluding conclusion and outlook. This structured approach facilitates a methodical examination of the subject matter. The study underscores the challenges confronting sales controlling, particularly in managing risks and exploiting opportunities. It contends that the integration of digital technologies has the potential to enhance the effectivity and efficiency of sales and risk controlling processes. Big Data and adaptive artificial intelligence enables the rapid analysis of large datasets, providing insights into historical changes and facilitiating future-oriented forecasts. This affords management the opportunity to make informed decisions grounded in robust, high-quality assessments, thereby mitigating the likelihood of erroneous judgments. The study further posits that the quality of the underlying database is pivotal in ensuring the validity and reliability of the resultant findings. Consequently, the presence of a singular, authoritative data source, also referred to as a "single source of truth", emerges as a fundamental prerequisite for the effective and meaningful deployment of digital technologies within the ambit of data analysis and processing in sales and risk controlling.

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