Artificial intelligence (AI) has long since arrived in controlling. While predictive AI has been used for forecasts and risk analyses for years, generative AI is currently causing a stir: automatic comments on reports, scenario simulations, or entire ESG reports “at the touch of a button.”
But which AI is more useful for controlling—predictive or generative? And how can companies already use both approaches professionally today?
Management Summary
- Predictive AI generates forecasts based on historical data—stable, proven, and practical in controlling.
- Generative AI creates new content—from report texts to scenarios.
- The combination is the strongest: Predictive delivers the numbers, Generative makes them understandable.
- With IBM watsonx.ai, companies can use both approaches on a secure platform – we help with implementation.
Predictive AI – the foundation for reliable forecasts
Predictive AI analyzes historical data and predicts the future. For controllers, this means more reliable planning and a better basis for decision-making.
Examples:
- Sales and revenue forecasts
- Cost and cash flow planning
- Risk assessment in the event of price or interest rate changes
👉 Advantage: high accuracy and proven practice.
👉 Challenge: data quality determines success.
This is how we implement it
With IBM watsonx.ai, we develop and train predictive models for your forecasts—and integrate them directly into your planning environment, such as IBM Planning Analytics (TM1).
➡️ The result: automated forecasts that can be used directly in controlling.
Generative AI – the creative addition
Generative AI generates content: it writes texts, creates scenarios, and formulates reports. In controlling, this means less time for standard comments and more time for real analysis.
Examples:
- Automatic management comments in reports
- Simulations of various scenarios (“What happens if raw material prices rise by 20%?”)
- ESG reporting with consistent text modules
👉 Advantage: saves time, increases comprehensibility.
👉 Challenge: governance and content control are crucial.
This is how we implement it
We implement watsonx.ai in such a way that generative AI can be used securely in controlling:
- GDPR-compliant,
- with audit trails,
- embedded in existing processes.
➡️ The result: generative AI that does not appear experimental, but rather creates productive added value.
Predictive + Generative = Double the added value
The greatest strength lies in the combination:
- Predictive AI calculates the forecasts.
- Generative AI explains the results, writes comments, and provides scenarios.
Studies show that this combination enables better decisions—for example, when generatively processed data increases the predictive power of models.
This is how we implement it
We combine both worlds on watsonx.ai:
- A central model for forecasts,
- a generative model for text, scenarios, and communication.
➡️ The result: your controllers not only receive figures, but also clear recommendations for action.
Governance & Compliance – why the platform matters
AI in controlling requires transparency and control.
- Predictive AI must be explainable.
- Generative AI must not produce false content.
- The EU AI Act calls for clear rules for high-risk systems.
This is how we implement it
With watsonx.governance, we ensure that your AI models are documented, verifiable, and compliant.
➡️ The result: AI that you can use in controlling with a clear conscience.
Practical tips for companies
- Get started with predictive AI for forecasts.
- Try generative AI for automatic report comments.
- Combine both—numbers first, then language.
- Rely on watsonx.ai—a platform for both worlds.
- Partner with BI2run—we provide implementation, integration, and governance.
Why it’s worth getting involved now
- Predictive AI is the stable foundation of controlling.
- Generative AI is the creative addition.
- watsonx.ai combines both — and with BI2run, you can implement it correctly.
We implement watsonx.ai in your controlling department—from the initial use case definition and data integration to productive use. Arrange a consultation with our experts now.
