Softverska automatizacija procesa kao instrument izvještajne funkcije kontrolinga

postgraduate specialist thesis

• Title (english): Robotic process automation as an instrument of the reporting function of controlling
• Author: Mislav Velikanović
• Mentor: Davor Labaš (mentor)
• Committee member: Silvije Orsag (predsjednik povjerenstva)
• Committee member: Davor Labaš (član povjerenstva)
• Committee member: Božidar Jaković (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2023-03-24, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Predmet ovog rada je utjecaj softverske automatizacije procesa (engl. Robotic process automation, RPA) na izvještajnu funkciju kontrolinga. Svrha ovog rada je istražiti i čitatelju približiti: 1) softversku automatizaciju procesa putem softverskih robota (tzv. botova), koji preuzimaju obradu strukturiranih i ponavljajućih zadatka i na taj način omogućuju učinkovitije odvijanje procesa i 2) utjecaj softverske automatizacije procesa na izvještajnu funkciju kontrolinga. Ciljevi ovog rada su: 1) prikazati primjenu softverske automatizacije procesa na primjeru velike organizacije, 2) prikazati postojeće stanje softverske automatizacije procesa u poduzećima koja posluju u Republici Hrvatskoj. Korištene su metode analize i sinteze, indukcije i dedukcije, klasifikacije i komparacije, deskriptivna statistika te anketni upitnik. Provedeno je istraživanje u velikom informatičkom poduzeću gdje su na neposredan način snimljeni pojedini poslovni procesi, primijenjeni pojedini moduli softverske automatizacije procesa i predočeni rezultati dobiveni njenom implementacijom. Također je proveden anketni upitnik među organizacijama koje koriste softversku automatizaciju procesa, te su analizirani dobiveni rezultati. Rezultati istraživanja prikazuju kako se RPA uvodi uglavnom od strane Poslovnog sektora ili Računovodstva, a najmanje od strane Kontrolinga, a glavni razlozi za uvođenje su pojednostavljivanje procesa, smanjenje troškova poslovanja i modernizacija poslovanja. Automatiziraju se dominantno procesi koji se temelje na poznatim pravilima, tj. procesi koji koriste samo standardizirane i digitalizirane podatke i to bez korištenja posebnih kognitivnih sposobnosti. Prosječna ocjena zadovoljstva uvođenjem RPA je 4,67. Procijenjene novčane uštede u operativnom poslovanju nakon uvođenja RPA su ocijenjene u rasponu od 10% do 60%, a uštede vremena u operativnom poslovanju nakon uvođenja RPA od 2 do preko 4 čovjek-dana na mjesečnoj razini. Među korištenim RPA rješenjima dominiraju svjetska imena Blue Prism i Ui Path te domaći Robotiq.ai. RPA se koristi dominantno u sektorima računovodstva, financija i kontrolinga (potpori izvještajne funkcije).

Abstract (english)

The subject of this paper is the impact of Robotic Process Automation (RPA) on the reporting function of controlling. The purpose of this paper is to investigate and bring closer to the reader: 1) Robotic Process Automation through software robots (so-called bots), which take over the processing of structured and repetitive tasks and thus enable a more efficient process flow, and 2) the impact of Robotic Process Automation on the reporting function of controlling. The objectives of this paper are 1) to present the application of Robotic Process Automation on the example of a large organization, and 2) to present the current state of Robotic Process Automation in companies operating in the Republic of Croatia. Methods of analysis, synthesis, induction and deduction, classification and comparison, descriptive statistics, and a questionnaire were used. Research was conducted in a large IT company, where certain business processes were recorded in a direct way, certain modules of the RPA methodology were applied and the results obtained from its implementation were presented. A survey questionnaire was also conducted among organizations that use Robotic Process Automation, and the results were analyzed. Research results have shown that RPA is introduced mainly by the Business sector or Accounting, and least by Controlling, and the main reasons for its introduction are process simplification, reduction of business costs and business modernization. Processes that are based on known rules are dominantly automated, i.e. processes that use only standardized and digitized data and without the use of special cognitive abilities. The average rating of satisfaction with the introduction of RPA is 4.67. Estimated monetary savings in operational business after the introduction of RPA were estimated in the range of 10% to 60%, and time savings in operational business after the introduction of RPA from 2 to over 4 man-days on a monthly basis. Among the RPA solutions used, the global names Blue Prism and Ui Path and domestic Robotiq.ai dominate. RPA is used mainly in the sectors of accounting, finance and controlling (supporting the reporting function).

• Keywords: robotska automatizacija procesa; automatizacija poslovnih procesa; procesna izvrsnost; softverski roboti; inteligentna automatizacija
• Keywords (english): Robotic Process Automation; business process automation; process excellence; software robots; intelligent automation
• Language: croatian
• URN:NBN: urn:nbn:hr:148:439275
• Study programme: Title: /; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: specijalist/specijalistica kontrolinga (specijalist/specijalistica kontrolinga)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2023-04-24 07:15:02