Currently, there is a dynamic and progressive growth of substitution labour by capital. The introduction of new technologies, digitization, and automation of production is referred to as the fourth industrial revolution or Industry 4.0. The initiative Industry 4.0 also causes changes in the labour market. Industry 4.0 should increase production effi ciency, increase work productivity, reduce costs, customize solutions, and increase business fl exibility. The higher effi ciency of production and automation will enable the implementation of sustainable development. These market changes bring with them the need to measure the effi ciency and performance of production and industry. Current performance indicators are insuffi ciently refl ected in dynamically changing market conditions. For this reason, more and more companies, as well as governments around