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Global Academic Journal of Economics and Business
Volume-8 | Issue-04
Original Research Article
Digitalization of CAPEX Governance Processes in Advanced Food Packaging Manufacturing Operations
Mushtaq Quader Sharoz
Published : July 24, 2026
DOI : https://doi.org/10.36348/gajeb.2026.v08i04.024
Abstract
Operational governance digitalization the modernisation of approval workflows, reporting standardisation, and multi-site coordination is underexplored in Industry 4.0 research. This paper addresses that gap by proposing the Smart Governance and Operational Coordination Architecture (SGOCA), a six-layer framework for digitalized manufacturing governance and IMEA supply chain integration, and by presenting quantified implementation evidence from a regional FMCG organisation that deployed a digital governance platform across a multi-site production network in the IMEA region using Microsoft Power Apps, Power BI, and SharePoint at no additional infrastructure cost. Before deployment, approval cycles averaged 23 days, reporting consumed seven hours of manual effort per cycle, audit preparation required two weeks, and documentation completeness was approximately 55 per cent. Twelve months later, cycle time had fallen by roughly 40 per cent, reporting effort to under one hour, audit preparation to two days, and documentation completeness had risen to 87 per cent, with forecast accuracy improving by approximately 25 per cent. The implementation revealed two governance lessons not previously documented with this specificity: adoption in multi-site environments is resolved by line management expectations, not system design; and digital governance systems create behavioural incentives, including approval-threshold gaming, that require active analytics-based monitoring to detect. A five-level governance maturity progression model is introduced, with implications for executives, policymakers, and plant managers within the Saudi Vision 2030 transformation context.

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