| Abstract [eng] |
Technology and innovation act as one of the main factors of business competition in the logistics and transport sector. Companies operating in various sectors must improve, make their operations more efficient and thus maintain competitiveness. Robotization contributes to increasing efficiency and is applicable in various processes of logistics and transport companies. The implementation of robotization in the payroll of logistics and transport companies is a necessary process, as it allows to assess the impact of this technology on the tasks performed by employees, required skills and the payroll process. For this reason, a problematic question is raised - how to evaluate the possibilities of implementing robotization in the process of calculating the wages of logistics and transport companies? The goal is to propose and empirically verify a model of the possibilities of implementing robotization in the process of calculating the wages of logistics and transport companies. After analyzing the scientific sources and statistical data in the first part of the work, the main problems in the logistics of implementing robotization and in the process of calculating the wages of transport companies are distinguished. The main problems of robotization implementation: limited use of new technologies in accounting, little is known about the application and implementation of technologies in the payroll process, the impact of robotization on the tasks performed by employees and skill requirements. The second part of the work reviews the theoretical aspects of the implementation of robotization and the impact of robotization on the process of calculating the wages of logistics and transport companies. Also, the capabilities, factors, benefits and challenges that enable or hinder the implementation of robotics in this process are discussed. After analyzing the theoretical aspects, there was a need to create a conceptual model of the possibilities of implementing robotization in the payroll process of logistics and transport companies. In the third part of the work, the research methodology was prepared and the qualitative research - case analysis strategy was chosen. An observation method is used to achieve the research objective, which includes process monitoring, process analysis and document analysis. Observing how employees perform payroll tasks, analyzing the structure of the payroll process, performing actions and documents. This allows us to understand what methods the company uses and to look for opportunities to improve these processes and implement new robots. During the semi-structured interview, employees working in Lithuania and Poland are interviewed, related to the calculation of wages in these countries. The salary calculation process of these countries is compared with each other. The results of the study revealed a different approach to the factors that promote the processes of implementing robotization in companies and the skills that accounting, finance and accounting employees must possess in their activities using robots. Robotization can have many benefits, but along with the benefits come challenges to overcome. After overcoming challenges, setting goals and having the right skills, robotics is a valuable tool for logistics and transport companies to perform payroll tasks more efficiently, doing so with higher quality and reducing costs incurred in the company's operations. |
