Doktorarbeit: Investitionscontrolling im Kontext der Industrie 4.0

Investitionscontrolling im Kontext der Industrie 4.0

Eine qualitativ-empirische Studie mit Fokus auf die Investitionsbewertung

Schriften zum Betrieblichen Rechnungswesen und Controlling, volume 181

Hamburg , 410 pages

ISBN 978-3-339-13208-6 (print)

ISBN 978-3-339-13209-3 (eBook)

About this book deutschenglish

The concept of Industry 4.0 calls for a transformation process of the production landscape, which should result in the complete digitalization, automation and individualization of production. The high level of capital expenditure and the difficulty of evaluating the benefits of the new technologies with the existing instruments of investment management pose existential challenges for business practice. Investment management is therefore required to optimize the evaluation and control of investments so that the changes arising from Industry 4.0 can be adequately addressed.

This paper therefore examines investment planning and control in the context of Industry 4.0 holistically, taking into account all the associated influencing factors and challenges. In doing so, three goals are pursued that build on each other. First, the design of investment management is described from various perspectives and the preparation of decisions is considered. Then, influencing factors and barriers that can occur in the investment process in the context of Industry 4.0 are explained. In addition, the need for adaptation of the existing instruments is discussed. Based on this, an ideal-typical investment process is designed in a final step, which takes all influences and requirements into account. From this, clear recommendations for action can be derived for entrepreneurial practice.

Since this is a relatively new field of research, an explorative approach in the form of a qualitative-empirical study is chosen. A total of 30 semi-structured expert interviews are conducted in Germany and Brazil. Based on a structured literature analysis and flanked by a theoretical framework, the research objective was achieved with the help of the empirical findings obtained. The study is thus aimed equally at representatives from practice and academia.

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