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Title:Manifestacija industrije 4.0 v izvedbenem managementu in računovodstvu
Authors:ID Rupnik, Nastja (Author)
ID Nedelko, Zlatko (Mentor) More about this mentor... New window
Files:.pdf VS_Rupnik_Nastja_2021.pdf (1,96 MB)
MD5: 3DEBCBEBA67F572BEEC680D13DA74CAD
PID: 20.500.12556/dkum/9998dee5-eaae-4409-bb5f-53cfd1c0cfae
 
Language:Slovenian
Work type:Diploma project paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Delo diplomskega projekta se ukvarja z ugotavljanjem manifestacije Industrije 4.0 v poslovnih in izvedbenih procesih v proizvodnih podjetjih, hkrati pa poskuša razložiti vlogo računovodsko finančne funkcije pod vplivi sprememb Industrije 4.0. Najprej preučimo pojav Industrije 4.0 in z njo povezan pojav digitalizacije, ter preverimo kako je Industrija 4.0 nastala v zgodovinskem razvoju. Pojasnimo tudi vplive Industrije 4.0 in digitalizacije na razvoj družbe in spremembe, ki se v družbi dogajajo. Osredotočimo se na najbolj pomembne tehnologije Industrije 4.0, internet stvari, veliki, podatki, kibernetično fizični sistemi in pametne tovarne. Preverimo, kako je mogoče te tehnologije uporabljati za izboljšanje poslovnih procesov v podjetjih. V tretjem poglavju opišemo, kako delujejo poslovni procesi v podjetjih in kakšna je njihova izvedbena funkcija. Pojasnimo kaj se tipično dogaja v teh procesih in kakšen je lahko vpliv Industrije 4.0 na spremembe poslovnih procesov. Posebej obravnavamo finančno računovodsko funkcijo v tem poglavju. Opredelimo s čem se ta funkcija ukvarja in nato predstavimo še informacijske tehnologije, ki omogočajo to funkcijo. Predvidimo, kakšne so lahko spremembe v računovodstvu zaradi vpliva tehnologij Industrije 4.0 gledano iz zornega kota podatkov in njihove uporabe. Kot zadnje predstavimo sintezo spoznanj. Ugotovimo, da Industrija 4.0 vpliva s svojimi tehnologijami na vse poslovne procese v podjetju kot celoto. Tehnologije, ki so oblikovale digitalizacijo in nato Industrijo 4.0 so v določeni meri uporabljene v celotni družbi in ne samo v podjetjih. Tehnologije Industrije 4.0 se manifestirajo v izvedbenem managementu kot rešitve za integrirano komunikacijo, zbiranje, shranjevanje in analiziranje podatkov iz procesov predvsem pri internetu stvari. Pri manifestaciji kibernetično fizičnih sistemov gre za vpliv predvsem na izvedbeno proizvodno funkcijo, kjer so uporabljene tehnologije senzorjev za zbiranje podatkov in interneta stvari za komunikacijo med stroji in med stroji in ljudmi. Pri pametnih tovarnah gre za naslednjo raven uporabe teh tehnologij, kjer se s pomočjo umetne inteligence ustvarjajo proizvodne enote, ki so sposobne samostojno izvedbeno opravljati aktivnosti. Industrija 4.0 in finančno računovodska funkcija imata stičišča predvsem v aktivnostih poročanja. Računovodsko poročanje bo splošno boljše, natančnejše, hitrejše in bolj obsežno zaradi velikih podatkov, katere bo možno zbirati s pomočjo tehnologij Industrije 4.0. Samo po sebi pa je finančno računovodsko funkcijo nesmiselno obarvati pri Industriji 4.0, kajti je del širšega sistema funkcioniranja proizvodnega podjetja in je potrebno gledati celoten vpliv tehnologij na podjetje.
Keywords:Industrija 4.0, proizvodnja, podjetja, izvedbena funkcija, računovodstvo, manifestacije
Place of publishing:[Maribor
Publisher:N. Rupnik
Year of publishing:2021
PID:20.500.12556/DKUM-80348 New window
UDC:005:004
COBISS.SI-ID:82793475 New window
Publication date in DKUM:28.10.2021
Views:1028
Downloads:49
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
RUPNIK, Nastja, 2021, Manifestacija industrije 4.0 v  izvedbenem managementu in  računovodstvu [online]. Bachelor’s thesis. Maribor : N. Rupnik. [Accessed 15 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=80348
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:08.09.2021

Secondary language

Language:English
Title:Manifestation of industry 4.0 in operations management and accounting
Abstract:The thesis studies the manifestations of Industry 4.0 in operations management in production companies and tries to find out how it manifests in financial and accounting functions. In the start, we study Industry 4.0 and its base technologies of digitalization also with a historical perspective. We also explain the influence of Industry 4.0 on society and the changes that are occurring. The attention is focused on Industry 4.0 technologies which are the most important and include the Internet of Things, Big Data, Cyber physical Systems, and Smart production. We are interested in how to use Industry 4.0 technologies to improve business processes. In the third chapter, we describe how business processes function and what is their role in operations management. We explain the typical occurrences and activities inside the business processes and focus on how can Industry 4.0 influences the changes in business processes. Separately, we also focus on financial and accounting operations, where we explain its role and activities in the company. Information systems that are used in accounting and finances are here also a subject of study. We speculate on the changes that are present within the accounting and finances because of Industry 4.0 and its technologies from the viewpoint of data and its uses. We find that Industry 4.0 and its technologies influence all business processes in the company. Also, these technologies are not used just in companies but in society as well. These technologies manifest in business processes and operations management as solutions for integrated communications, data collection, data sharing, and storage and also technologies for data analysis under the Internet of Things. Cyber-physical systems manifest the most in the production operations, where through the help of the sensors and also Internet of Things machines communicate with each other as well as with humans. Smart production manifest as the next level of technology, where with the help of artificial intelligence production units operate independently. Industry 4.0 and finances and accounting can be connected through reporting activities. Reporting activities would be generally better, more accurate, faster, and of greater volume because of the use of Big Data gathered from Industry 4.0 technologies. To study financial and accounting functions individually under Industry 4.0, would in this instance be too limiting. This function is a part of a system in the production company, Industry 4.0 influences the entire specter of activities with its technologies and not each function individually.
Keywords:Industry 4.0, manufacturing, companies, operations, accounting, manifestations


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