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AI in Controlling: From Data to Smart Decisions

Dragan Planjanin i Danica Starčević
Dragan Planjanin i Danica Starčević / Image by: foto Boris Ščitar

In an industry where every minute determines product quality, modern technology becomes a key ally. At the 13th International Conference on Controlling held at the Westin Hotel in Zagreb, a solution was presented that successfully merges analog and digital processes in the management of fresh fish distribution. Danica Stričević, director of Excel Computers, and Dragan Planjanin from Centaurus demonstrated how data-driven systems can transform operational controlling and optimize one of the most demanding logistics chains in the food industry.

Stričević and Planjanin emphasized that the foundation of the project’s success was a clear vision from management and precisely defined business processes. The company already had organized and well-managed data in wholesale, retail, simple production, accounting, and finance, and operations were conducted simultaneously in two databases with well-structured procedures. The willingness of the owner to accept new technological solutions and the continuous professional support from teams familiar with databases and ERP systems also played a crucial role. This organizational framework enabled the development of an advanced model for automating and optimizing distribution.

The goal of the project was to establish a fast, accurate, and data-driven distribution of fish to fish markets. The speakers discussed the concept of ‘dynamic fish supply’, within which distribution is adjusted to real conditions: the amount of catch, demand, inventory status, and the performance of individual sales points. The system is focused on optimizing the fish fund for distribution, precisely determining quantities for each fish market, reducing write-offs and losses, and ensuring complete transparency over inventory and orders.

At the heart of the solution is KEKA AI, a tool that serves as digital support for operational controlling. The system allows for tracking and validating recommendations generated by artificial intelligence, analyzing deviations between the recommended and actual realizations, monitoring write-offs and losses, tracking the productivity of fish markets, and providing feedback necessary for further refinement of the model. The AI module is directly connected to the ERP system, meaning that the status of goods is automatically synchronized, orders are transmitted, and a unique database is used for analysis. This eliminates the need for manual entries and reduces the possibility of errors, while controlling gains a powerful tool for faster and higher-quality decision-making.

The transformation of the process clearly shows how transitioning from analog and fragmented systems to coordinated digital workflows achieves greater speed, better utilization of catches, more stable financial results, and a higher level of transparency. The lecture clearly demonstrated that digital transformation in such a demanding sector is not just a technical project, but a profound organizational change that succeeds only when strategy, data, people, and technology are in complete synergy.

AI becomes a key driver of efficiency

As part of the conference, a lecture on ‘AI in Controlling: From Raw Data to Reporting Automation’ was delivered by Andrej Lapajne, founder and CEO of Zebra.BI and one of the founders of the international standard for business communication IBCS. He delivered a lecture that clearly showed how deep the transformation brought by artificial intelligence is in the areas of financial planning analysis and corporate reporting. Lapajne, an expert with over two decades of experience in business intelligence, data visualization, and software development, as well as an advisor to global companies such as Coca-Cola, Microsoft, Duracell, Swatch, Philips, PwC, KPMG, and Swarovski, presented to the audience the new face of modern FP&A (Financial Planning and Analysis).

According to him, we are entering a period in which AI becomes a key driver of efficiency, and the way financial departments operate is undergoing the most significant changes in the last twenty years. Traditional approaches that involve complex modeling, manual dashboard creation, variance analysis, and management presentation preparation are being replaced by automated processes that generate fully structured, visually standardized, and business-relevant reports from raw data in seconds.

Lapajne showed the audience how today’s AI systems without any additional preparation can convert unprocessed data into comprehensive interactive dashboards with displays of key indicators, time analyses, variances, explanations, and even business recommendations. Instead of weeks or months of preparation, reports are generated in real-time, while an analyst can obtain detailed data with a single question in natural language.

One of the most impressive changes he presented relates to the fully automated preparation of ‘board packs’, management presentations that have long been the largest source of manual and often stressful work within controlling teams. AI can now independently create a complete presentation, write a management summary, identify key issues, explain the causes of changes, and suggest concrete business actions. From the perspective of financial teams, this is a solution that changes the way of working as powerfully as Excel once did.

Such transformation, Lapajne emphasized, does not mean that the role of FP&A professionals disappears. On the contrary, their role is elevated. In an environment where AI takes over technical and repetitive tasks, controllers no longer need to be programmers, data modelers, or visualization designers. Instead, they become strategic partners to management, focused on understanding the business context, interpreting results, and making decisions. AI enables them to shift from data preparation to value creation.

Companies already using AI solutions like Zebra AI, he pointed out, report drastically reduced time needed for report preparation, significantly greater accuracy of analyses, clearer business insights, and stronger support for management. Lapajne concluded that the most important thing is for financial teams to timely recognize the new reality and begin building competencies that will allow them to thrive in it.

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