Controlling in manufacturing is changing dynamically – technologies, market expectations, environmental regulations and the global economic situation mean that the finance/controlling department must become more flexible, forward-looking and correlated with other areas of the company. Below is an overview of key trends and how they can be implemented, supplemented with examples from the USA.
1. Digitisation and data integration – the foundation of modern controlling
- Internet of Things (IoT) and sensors: Production machines equipped with sensors generate real-time data — temperature, speed, wear and tear, breakdowns. This allows controlling to monitor processes on an ongoing basis and minimise losses.
Example from the US: General Electric (GE) uses the Predix platform to collect data from industrial turbines and aircraft engines. Controllers use this data to calculate life cycle costs and predict failures. - Cloud and edge computing: processing data closer to where it is generated increases security and response speed.
Example from the US: Tesla integrates data from assembly lines at Gigafactory in real time, using edge computing for quality control and material cost forecasting.
2. Prediction, artificial intelligence and predictive models
- Predictive maintenance: sensor data analysis and ML help prevent downtime.
Example from the US: Caterpillar uses predictive maintenance in construction machinery – controlling monitors service costs and creates financial scenarios depending on failure cycles. - Demand forecasting and production scheduling: AI helps predict bottlenecks.
Example from the US: Procter & Gamble uses AI to forecast demand on a global scale – controlling adjusts budget and production plans to local market fluctuations. - Digital twins: digital representations of production processes.
Example from the US: Boeing creates digital twins of aircraft and production lines, allowing controllers to simulate the costs of design changes or the impact of delivery delays.
3. Agile controlling, flexible planning and budgeting
- Rolling forecasts: shorter, cyclical forecasts.
Example from the US: Ford Motor Company is moving away from annual budgets – controlling has implemented quarterly rolling forecasts linked to raw material costs and energy prices. - Driver-based planning: identification of cost drivers.
Example from the US: Intel uses a driver-based planning model, where the main drivers are production cycles in semiconductor factories and energy consumption.
4. Sustainability, ESG and resource efficiency
- Environmental responsibility: reporting environmental impact.
Example from the US: Apple monitors and reports the carbon footprint of its device production – controlling integrates emissions data into product life cycle costs. - Energy efficiency and waste:
Example from the US: 3M has implemented a system for monitoring energy consumption and waste in its factories – controlling uses energy cost per unit of product as a key KPI.
5. Enhancing the role of controlling as a strategic partner
- Strategic decisions and risk modelling:
Example from the USA: Tesla controlling participates in decisions on investments in new gigafactories – analyses include lithium raw material costs and geopolitical risk scenarios. - Interdisciplinary competencies:
Example from the US: General Motors controllers are trained in production technologies and project management to better collaborate with engineers and operational managers.
6. Visualisation, reporting and dashboard tools
- Real-time BI:
Example from the US: Johnson & Johnson uses interactive dashboards in Tableau and Power BI to monitor production costs and the quality of pharmaceutical batches. - Self-service BI:
Example from the US: Honeywell enables production managers to independently create reports and analyses in BI systems without involving the controlling department for every change.
7. Impact of global and macroeconomic challenges
- Fluctuations in energy and raw material costs:
Example from the US: Dow Chemical creates budget scenarios based on changes in oil and gas prices – controlling constantly updates financial forecasts. - Disruptions in supply chains:
Example from the US: During the pandemic, Tesla had to rebuild its forecasts and cost controlling when a shortage of chips caused downtime – alternative cost models for production were implemented.
Summary
Examples from the US show that controlling in manufacturing companies not only reports, but is becoming a key element of strategy – from product lifecycle monitoring, through digital twins, to ESG integration. Companies such as GE, Tesla, Boeing and Procter & Gamble prove that modern controlling is a combination of operational data, finance and technology that allows for faster response and better prediction of the future.
Controlling w produkcji zmienia się dynamicznie — technologie, oczekiwania rynkowe, regulacje środowiskowe oraz globalna sytuacja gospodarcza sprawiają, że dział finansowy / controlling musi stać się bardziej elastyczny, przewidujący i skorelowany z innymi obszarami przedsiębiorstwa. Poniżej zarys kluczowych trendów i tego, jak można je wdrożyć, uzupełniony o przykłady z USA.
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