MHP管理咨询：2026管理控制的人工智能转型白皮书：首席财务官（CFO）为何必须主导变革（英文版）（20页）.pdf

1、WHITEPAPERThe AI Transformation of Management ControlWhy CFOs Must Lead the Change.03 From Signpost to Navigation System:The Evolution of Enterprise Performance Management Systems(EPM)in the Age of AI 05 Executive Summary 06 Strategic EPM in Transition:How Modern Control Systems Work 10 AI:Enabling

2、Data-Driven Management 12 From Vision to Impact:How to Implement AI Successfully 15 A Collective AI-First Mindset as the Basis of Successful Transformation 17 Conclusion&Outlook ContentsFlexibility is the order of the day for managing a companys sustainable transformation.In line with this,the role

3、of the control model is changing from a static signpost to a proactive navigation system.The goal is set,but the route to achieving this is constantly adjusted to current conditions and to changes in the market.For a long time,management control has followed a basic principle:first determine the dir

4、ection,and then consistently optimize.Classic enterprise performance management(EPM)systems served as signposts pointing to a fixed goal.Markets and competitors were predictable and regulatory frameworks were largely stable.The task of finance and controlling was,above all,to make the course taken m

5、ore efficient:reduce costs,streamline processes,and increase transparency.This logic is increasingly breaking down.Today,geopolitical uncertainties,volatile markets,tighter regulations,and exponential advances in technology are changing the framework conditions on a weekly basis.Business models that

6、 worked yesterday will be challenged tomorrow.Leadership teams are facing existential questions:INTRODUCTIONFrom Signpost to Navigation System:The Evolution of EPM in the Age of AI“What decisions do I need to make today to remain successful tomorrow?”“How can I make quick,fact-based decisions even i