Management Control in the Industry 4.0 Era: Literature Review

This article explores the dynamics of the industrial environment in the era of Industry 4.0, characterized by a major technological transformation. In the face of increased competition, diverse market demands, and specific customer imperatives, the integration of management control and Industry 4.0 is emerging as a crucial evolution. The convergence of these two fields offers significant opportunities to improve operational efficiency, strengthen strategic decision-making and adapt to an increasingly complex industrial environment. Divided into three sections, the article explores the conceptual approach, the opportunities arising from this convergence, and concludes by reflecting on future implications for contemporary managerial and industrial practices. The focus is on how management control, as a traditional discipline, can evolve to meet the challenges of Industry 4.0, redefining how organizations plan, monitor and optimize their performance in a context of digital transformation.