H

Hitachi

Diversified tech conglomerate delivering digital solutions

Business Controller

Full-TimeUpdated on 10/15/2026
No salary listed
Mid
Bachelor's
Kaohsiung City, Taiwan
In Person
Finance & BankingCorporate Finance & FP&A

About the job

Requirements
  • A bachelor's degree or above in business administration, Finance, or Accounting.
  • In-depth knowledge and operational experience in Finance and Controlling, Risk Management, especially in an industrial company.
  • In-depth knowledge and experience in SAP.
  • Strategic, critical, and analytical thinking capabilities.
  • Fluent English is required.
Responsibilities
  • Be accountable for business planning, budgeting, and forecasting processes, following global BU, HUB, and company processes, and serve as the main interface between the BU/HUB and company functions.
  • Evaluate financial implications of strategic decisions, build scenarios, and recommend actions.
  • Partner in project quotation, tendering, execution, and review; take responsibility for financial and commercial matters and drive project performance.
  • Be accountable for overall business performance; monitor business progress and provide data-driven insights for strategic and operational decision-making.
  • Drive profitable growth, a fit-for-purpose cost structure, productivity improvement, and capital efficiency; ensure effective cash flow and networking capital management.
  • Ensure business processes comply with global BU instructions and company regulations; manage and negotiate financial terms and conditions and ensure compliance with contractual obligations.
  • Ensure transparent, timely, accurate, and reliable financial and business data using established processes and tools and following company and global BU closing and reporting timetables.
  • Prepare business-relevant reports and present them to HUB BU and local management.
  • Lead, provide guidance, and facilitate best-practice sharing within the organization; communicate with the Finance and Controlling community to ensure alignment and consistency of practices.
  • Implement and maintain effective internal controls; ensure compliance with global BU and company regulations and support internal and external audits and an effective assurance process.
  • Lead Finance and Controlling optimization and continuous-improvement initiatives and contribute to the company's Finance people strategy and capability development.
  • Ensure compliance with applicable external and internal regulations, procedures, and guidelines.
  • Take responsibility for personal actions while caring for colleagues and the business, in keeping with Hitachi Energy's safety and integrity values.
Desired Qualifications
  • Japanese language skills are a plus.

About the company

Hitachi is a global conglomerate that provides energy solutions, digital transformation services, home appliances, and infrastructure projects to governments, businesses, and consumers. Its offerings turn data into insights to optimize operations and support sustainable development, with Hitachi Energy focusing on renewable energy and grid solutions. It differentiates itself through an integrated portfolio across hardware, software, and services, backed by a long history and a focus on societal impact. Its goal is to build a sustainable society by using data and technology to improve energy efficiency, infrastructure resilience, and quality of life.

Company Size

10,001+

Company Stage

IPO

Headquarters

Tokyo, Japan

Founded

1910

Get referred to Hitachi

See people who can refer or advise you

Simplify Jobs

Simplify's Take

What believers are saying

  • September 15, 2026, Hitachi Energy announced a $528 million Mississippi transformer factory.
  • September 24, 2026, Hitachi Rail posted 14% traction energy savings in Singapore.
  • September 24, 2026, Hitachi joined Japan's SIP circular-economy program for recycled plastics AI.

What critics are saying

  • April 2026 restructuring cut 12,000 jobs, exposing weak businesses and morale damage.
  • The Mississippi transformer plant starts production in 2029, leaving long execution risk.
  • If HMAX fails to monetize, Hitachi remains a shrinking asset-seller, not a platform leader.

What makes Hitachi unique

  • Hitachi's HMAX unifies OT, IT, and physical assets into industry-specific AI products.
  • September 30, 2026, FANUC chose Hitachi's factories as Customer Zero for physical AI.
  • Hitachi Energy couples grid hardware with software, backed by a $1.5 billion U.S. buildout.

Help us improve and share your feedback! Did you find this helpful?

Benefits

Flexible Work Hours

Growth & Insights and Company News

Headcount

6 month growth

0%

1 year growth

-4%

2 year growth

-4%
Marine Insight
Oct 9th, 2026
4 legged robot that can climb ship hulls for welding & painting built by Kawasaki shipyard.

4 legged robot that can climb ship hulls for welding & painting built by Kawasaki shipyard. Latest videos. Japanese manufacturing firm Kawasaki Heavy Industries has unveiled a four-legged robot that can climb ship hulls and carry out welding work. The company is developing the robot as Japan's shipbuilding industry faces a shortage of skilled workers, particularly experienced welders. The prototype was shown to the public for the first time on October 6 during an update on Kawasaki's Group Vision 2030 strategy. The company plans to begin testing the robot at its Sakaide Works in Kagawa Prefecture, Japan, in 2027, with practical use targeted for 2028. The robot uses physical artificial intelligence (AI) to move across vertical and curved ship surfaces and decide how much welding is needed. Kawasaki aims to automate tasks that are difficult to carry out using conventional equipment. The prototype measures 60 cm by 44 cm by 29 cm and uses electromagnets to attach itself to a ship's hull. Cameras and sensors allow it to inspect weld seams and determine how much welding is required. Shipyard workers usually use high-reach vehicles to weld and assemble large prefabricated sections. Kawasaki's robot is designed to work directly on the hull, including areas that are difficult to reach. The company also hopes the technology will help workers carry out shipbuilding tasks during high summer temperatures. Kawasaki Heavy Industries President Yasuhiko Hashimoto said the number of people working in Japan's shipbuilding industry was continuing to decline over the medium term. He also pointed to the difficulty of passing skilled workers' knowledge and techniques on to younger generations. The company plans to use the experience of veteran workers to develop physical AI systems that can control robots and carry out tasks autonomously. In July, Kawasaki announced a partnership with US chipmaker NVIDIA to combine its shipbuilding and robotics expertise with physical AI, digital-twin and simulation technologies. The programme aims to connect vessel design with production at the Sakaide facility and increase the use of robots and autonomous systems in ship construction. Kawasaki has also said it hopes to extend physical AI beyond shipbuilding to vessel operations, maintenance and servicing. These plans form part of what the company calls a "next-generation digital shipyard". Other Japanese companies are also developing physical AI technology. Hitachi is working with industrial robot maker Fanuc to develop machines for manufacturing, logistics and agriculture, with deployment planned from fiscal 2027. Kawasaki plans to begin demonstration testing of its shipbuilding robot in 2027 before targeting practical use in 2028. References: portnews, newsonjapan Disclaimer: The information on this website is for general purposes only. While efforts are made to ensure accuracy, Marine Insight make no warranties of any kind regarding completeness, reliability, or suitability. Any reliance you place on such information is at your own risk. Marine Insight is not liable for any loss or damage arising from the use of this website. Aakriti is a journalist and news writer at Marine Insight, with over three years of experience covering the global shipping and maritime ...Read More ->

WEEX
Oct 5th, 2026
Hitachi launches AML monitoring service for cryptocurrencies and stablecoins.

Hitachi launches AML monitoring service for cryptocurrencies and stablecoins. By: coinpost.jp | 10/05/2026 02:29:36 Trade global markets with WEEX: Crypto · Stocks · Gold · ETFs Start with 0.1 USDT Key Points of This Article * Evaluation through three functions: pre-transaction, post-transaction, and token circulation * Information shared among businesses excludes personal information such as addresses Hitachi commercializes AML monitoring service. Hitachi Ltd. announced on the 5th that it has started providing an anti-money laundering (AML) monitoring service called "Digital Asset AML Platform" targeting transactions involving cryptocurrencies and stablecoins as of October 1. The service is aimed at financial institutions and cryptocurrency-related businesses. When the results of the proof of concept were announced in July, the launch was planned for October. The service consists of three functions. It provides "post-monitoring" to continuously check for risk changes after transactions, and "online instant evaluation" to assess the counterparty address before transactions. It also includes "token monitoring" to check the circulation risks after the issuance of stablecoins and others. Risk assessments utilize external blockchain analysis information and sanctions/crime-related data, combined with AI and machine learning to analyze transaction behaviors. The information shared among participating businesses is expected to include risk signals such as wallet addresses, transaction hashes, and reasons for detection. Personal attribute information is excluded from sharing. Two proofs and support from the Financial Services Agency. This service is based on the results of proofs conducted by Hitachi since 2025 in collaboration with cryptocurrency-related businesses and AML technology providers. The first proof, which began in February 2025, confirmed the effectiveness of information collaboration across businesses. The second proof, conducted from March to May 2026, was carried out as a project supported by the Financial Services Agency's "FinTech Proof of Concept Hub," with 17 companies participating. Hitachi positions the evaluation results as "decision-making materials" and explains that they do not determine fraudulent transactions or legal violations. The final response is decided by the participating businesses. The corresponding blockchain, tokens, and evaluation functions vary depending on the contract terms and conditions. This content is provided for general informational purposes only and doesn't constitute financial, investment, legal, or tax advice. Any events, rewards, online promotions, or related information mentioned herein should not be considered a recommendation, solicitation, or invitation to purchase, sell, trade, or otherwise deal in any crypto assets. Crypto assets are highly volatile and may result in loss. The availability of WEEX services, products, and related events may vary by region. You are responsible for ensuring that your participation is in accordance with applicable local laws and regulations. You may also like. Contents. 10/05/2026

Industry Valley
Oct 5th, 2026
Physical AI in industrial robotics: revolutionizing manufacturing!

Physical AI in industrial robotics: revolutionizing manufacturing! October 5, 2026. A new vision for manufacturing automation from Hitachi and FANUC. Hitachi and FANUC have forged a groundbreaking partnership in industrial automation. This collaboration aims to integrate physical AI systems into manufacturing environments, automating complex part handling and production line changes. Focusing on discrete manufacturing and process industries, the initiative seeks to develop robots capable of autonomously performing high-variation assembly, logistics, and material handling tasks. Limitations of current robots and the solution. Standard industrial robots typically rely on predefined programs and simulations. This limits their adaptability when processing non-uniform parts or during frequent batch changes. To overcome these operational constraints, Hitachi and FANUC will develop closed-loop control architectures that continuously learn using shop-floor data. Partnership details. * Hitachi's Contribution: Will provide the digital infrastructure framework, including specialized models from its HMAX Industry package, production line engineering capabilities, and operational software. * FANUC's Contribution: Will directly integrate Hitachi's algorithms with its programmable industrial robots, robotic motion controllers, and machine-level sensing platforms. Technical architecture and integration. The new system will combine AI inference modules with machine controllers, enabling robot arms to perceive spatial variance, calculate gripping trajectories, and manipulate components with inconsistent geometries. Instead of relying on rigid coordinate paths, robots will use continuous sensor feedback to dynamically adapt to component deviations. Initial applications will include unstructured bin picking, randomly oriented part alignment, and rapid tool reconfiguration. This integrated digital infrastructure will reduce the programming burden typically required during product changeovers while maintaining deterministic cycle times. Field validation and deployment schedule. Integration tests are being conducted at Hitachi Group manufacturing facilities under a "Customer Zero" validation protocol. These tests expose robotic systems to real-world operational variables like mechanical vibrations, ambient light changes, and varying component tolerances, allowing for iterative parameter tuning before external deployment. Commercial deployment of validated systems is planned to commence in fiscal year 2027. Key application sectors include automotive sub-assembly, semiconductor packaging, pharmaceutical processing, logistics sorting, food packaging, and advanced materials manufacturing. Executive insights. Toshiaki Tokunaga, President and CEO of Hitachi, Ltd.: "By combining FANUC's world-class advanced industrial robotics technologies with Hitachi's manufacturing expertise, production line engineering capabilities, and digital technologies, we will accelerate the implementation of Physical AI in manufacturing sites." Kenji Yamaguchi, President and CEO of FANUC CORPORATION: "The practical deployment of Physical AI, where AI perceives, thinks, and acts in the physical world through robots and machines, is becoming a reality across various industries. This strategic partnership will accelerate the deployment of Physical AI by combining Hitachi's advanced AI technologies with FANUC's highly reliable products, sophisticated control technologies, AI expertise, and extensive robotics experience." Impact on industrial operations. The deployment of adaptive robots targets structural labor constraints in high-mix production. By replacing manual teaching routines with adaptive trajectory generation, facilities will enhance overall equipment effectiveness, stabilize cycle repeatability, and maintain production flexibility amidst fluctuating batch volumes.

2b Publishing
Oct 2nd, 2026
Hitachi and FANUC test physical AI in factories.

Hitachi and FANUC test physical AI in factories. October 2, 2026 Hitachi and FANUC will commercialise physical AI from factory trials. Initial validation at Hitachi plants will focus on picking, production changeovers, cycle times, recognition accuracy, and quality. Hitachi and FANUC have formed a strategic partnership to develop and commercialise physical AI for manufacturing, using Hitachi factories as the first operating environment in which AI models and industrial robots will be trained against changing production conditions rather than fixed demonstration tasks. Initial validation will take place at Hitachi manufacturing sites in Japan's Ibaraki region, with the companies aiming to establish technologies suitable for customer deployment from fiscal 2027. The first applications include picking components with different shapes and carrying out changeovers when the product being manufactured changes. Hitachi and FANUC will measure recognition accuracy, robot movement, takt time and quality while combining Hitachi's HMAX Industry AI technologies with FANUC industrial robots and existing robot AI functions. Hitachi's edge AI semiconductor will also be tested alongside the robots as part of the validation programme. The work targets tasks that remain difficult to automate when parts, positions, sequences or surrounding conditions vary between cycles. Conventional industrial robots perform consistently where tooling, coordinates, inputs and timing can be defined in advance, but mixed production and frequent changeovers still require operators to resolve exceptions, adapt setups and decide how a task should proceed when the actual workpiece differs from the programmed assumption. Hitachi will use its plants as "Customer Zero", allowing the AI to learn site-specific production rules from operating equipment and real process data. The companies contrast that approach with development based solely on imitation learning or digital twin simulation, arguing that factory data exposes the system to the interruptions, tolerances and operating constraints that are difficult to represent completely in a virtual environment. Simulation remains useful for training and validation, but the partnership is intended to continue learning once robots are exposed to live production. Takt time gives the programme an unforgiving performance measure. A robot may be able to recognise and manipulate a variable component in a laboratory, yet an industrial cell also has to perceive the workpiece, select an action, execute the movement, verify the result and recover from an exception without slowing the line beyond its required production rate. Recognition accuracy therefore sits alongside motion and cycle time in the validation plan rather than acting as the sole measure of AI performance. Production changeovers create a second test because tooling, fixtures, robot paths, quality checks and material presentation can all change when a line moves from one product to another. Skilled operators and automation engineers currently absorb much of that variability through setup work and manual intervention. An AI system that reduces the engineering required for those transitions could extend robot use into higher-mix production where dedicated automation is difficult to justify, provided the resulting behaviour remains repeatable and auditable. The partnership also has to deal with the control problem created by continuous learning. Manufacturing equipment cannot be allowed to change behaviour unpredictably simply because an AI model has seen new data, particularly where robots operate near people, tooling or expensive work in progress. Learned behaviours need limits, validation and a route into approved production logic so that improvements do not undermine machine safety, product quality or maintenance support. FANUC brings a large installed base of industrial robots and motion-control systems to the programme, while Hitachi contributes production engineering, operational technology and data generated through its own factories. The combination follows other work aimed at making industrial robots more adaptable, including FANUC's September collaboration with Palladyne AI on motion planning, teleoperation, simulation and repeatable deployment across manufacturing and logistics applications. Edge processing will be assessed as part of the new partnership because perception and motion decisions often need to occur within production-cycle times. Keeping inference close to the equipment can reduce communication delay and limit the amount of raw production data that has to leave the factory, although model development, fleet management and higher-level analysis may still rely on wider computing infrastructure. Hitachi's edge AI semiconductor gives the companies another variable to test alongside robot control and factory data. The companies intend to use the operating knowledge developed at Hitachi sites when deploying solutions through their global customer bases from fiscal 2027. They identify semiconductors, pharmaceuticals, healthcare, advanced materials, automotive, logistics, food, shipbuilding and agriculture among the potential markets, spanning sectors with very different regulatory, hygiene, safety and production requirements. Transfer between those industries will depend on how much of the learning and integration method can be standardised. A model trained to handle parts at a Hitachi plant cannot simply be moved into another factory without accounting for different robots, grippers, cameras, products, safety systems and production rules, so commercial scale will depend as much on deployment engineering as on the underlying AI model. The Ibaraki trials give Hitachi and FANUC a controlled route through that problem because they can compare adaptive behaviour against established production processes before introducing it to external customers. Recognition accuracy, changeover time, takt performance, quality and exception recovery will show whether the system can move beyond physical AI demonstrations and reduce the engineering effort required to automate variable factory work. Stories for you. * Duo commercialises graphene enhanced flexible packaging Duo has commercialised graphene-enhanced flexible packaging after successful industrial trials. Its 2DPE film raised recycled content to 60% at QVC while allowing lower material weight and sealing temperature. * SolutionsPT sets Xchange 2026 industrial intelligence agenda SolutionsPT will bring Xchange 2026 to Kilkenny on 4 November. The programme covers brownfield HMI and SCADA upgrades, industrial data, AI readiness, cybersecurity, and connected operations.

Free Republic
Sep 30th, 2026
The Mesabi steel plant: Trump's Tariffs in action.

The Mesabi steel plant: Trump's Tariffs in action. Posted on 9/30/2026, 7:54:16 PM by rlmorel (Artist's concept of the new Mesabi Metallics steel plant to be built in Minnesota) Monday's news cycle brought an exciting story for both the manufacturing industry and America's heartland: Mesabi Metallics has announced a new $15-billion steel mill to be built in Iowa, along the Mississippi River. With an expectation of being up and running by 2030, the mill will be the largest ever in the United States, being budgeted to reach approximately 10 percent of current American steel production within a couple years of startup. The statistics shared at the announcement anticipate five or six thousand construction jobs for its construction in Iowa; about 1,750 permanent employees at the plant; and a related influx of jobs and activity at the firm's iron mines in northeast Minnesota, which will supply the lion's share of raw materials for this state-of-the-art facility. | / | Click here: to donate by Credit Card Or here: to donate by PayPal Or by mail to: Free Republic, LLC - PO Box 9771 - Fresno, CA 93794 Thank you very much and God bless you. | As the article states, everyone seems to focus on the revenue stream from tariffs Free Republic has imposed on countries that have an asymmetrical tariff state that put American industry at a disadvantage. The hollowing out of the American industrial base has continued apace and with little deceleration for more than five decades as a result of many of these protectionist tariffs and trade restrictions on American-made products, and so much of the American industrial base has left the USA for cheaper labor overseas. Free Republic has reached the point where Free Republic cannot manufacture key products like ships, pharmaceuticals, transformers, and many electrical components just to give a few examples. Not only are these things necessary for its industrial base, but the inability to produce these at scale is a major national security issue. One of the key components of President Trump's Tariff policy is the re-shoring of industry. According to the White House and the Department of Commerce, Free Republic has at this time pledges of $9.5 Trillion dollars of investment to build factories, shipyards, and various industrial plants across this country to produce American made good, to provide jobs to build the infrastructure and begin rebuilding American Industry which will provide jobs for millions of Americans. This plant is just one example. Another example is the Hitachi plant being built in Virginia. Free Republic has to import around 80% of its larger power transformers (critical for the bulk power grid/transmission) for its electrical grid from...Mexico, South Korea, Brazil, Canada, and even Europe. Free Republic is in the process of building new plants for this key infrastructure as Free Republic gear up for beefing up the electrical grid. This is all due to the Trump Tariffs and Republicans who have supported him on this effort, against many in and out of his party, and the Media in general. I see people on this very forum who want to continue onward using the playbook that has been used for the last 80 years, and which has led Free Republic to being $40 Trillion in Debt, with the debt increasing by over $1 Trillion every 90 days, and almost $1 Trillion a year being spent annually just to service the interest on its debt. What is so hard to understand about the fact that Free Republic is broke, Free Republic is$4 Trillion in Debt, with the debt increasing by $1 Trillion every 90 days, and over $1 Trillion being spent annually just to service the interest on its debt, and that this situation is not sustainable? All those precious, hard earned dollars in its investments are going to evaporate if Free Republic do not bring industry back into its country, establish fair trade, and address its enormous government bloat which not only hamstrings its economy with the salaries of unneeded workers who have long supported government as a jobs program, the regulations imposed by such a large parasitic entity are choking its ability to maintain an industrial base. And saying that if Free Republic don't address that will result in ALL of its investments going belly up (and, its nation, and Free Republic with it) is not hyperbole. I challenge anyone to argue that being $4 Trillion in Debt, with the debt increasing by $1 Trillion every 90 days, and over $1 Trillion being spent annually just to service the interest on its debt will NOT destroy this nation, its savings, and Free Republic with it. To Americans out there, answer this: Do you want to preserve your current savings at the cost of losing this nation where you will lose those savings anyway, or are you going to support Trump and his efforts to begin to slow its headlong rush towards national oblivion? Anyone who thinks saving this nation is going to be easy and painless does not understand the hole Free Republic is in, and how time and compound interest are conspiring to bear down on Free Republic to put an end to this nation Free Republic love. To state this baldly is not hyperbole or hysteria. Free Republic need to make a stand, and Free Republic has run out of time to bicker. This new $15 Billion dollar state of the art, the largest steel plant in American history is the fruit that the tariffs are going to begin to bear. Free Republic need to keep this in mind when discussing this with people who don't want to vote for candidates that will support President Trump and his agenda. 1 posted on 9/30/2026, 7:54:16 PM by rlmorel To: rlmorel Awaiting the flood of lawsuits by Democrat-aligned activists. Also, why are foreign countries investing here while American corporations continue to seek the Chinese slave labor? 2 posted on 9/30/2026, 8:01:45 PM by steve8714 (I have great hope for Pope Leo. Oops. Not now.) To: rlmorel Are there no editors/proofreaders anymore? "(Artist's concept of the new Mesabi Metallics steel plant to be built in Minnesota)" - "a new $15-billion steel mill to be built in Iowa, along the Mississippi River" 3 posted on 9/30/2026, 8:24:41 PM by Repeal The 17th ( I am obsessed with not being obsessed with anything.) To: Repeal The 17th Obviously some confusion as the Mesabi Range (and the mines) are in Minnesota, while the plant is in Iowa. Plus - it is all fly over country. I guess Iowa offered them a better deal than Minnesota did. Although I guess whether it is the raw materials or finished steel, it all needs to get shipped off somewhere. Although I would think it easier to ship 10,000 pounds of steel than the 100,000 pounds of ore. 4 posted on 9/30/2026, 9:03:38 PM by 21twelve (Ever Vigilant - Never Fearful) To: 21twelve Okay, I looked it up. Surprisingly to me it doesn't take much ore to make the steel. 13 pounds of ore to make 10 pounds of steel!: AI Overview You need about 13 pounds of iron ore to make 10 pounds of steel. Michigan State University Steel Production Details The Ratio: Modern industrial steelmaking typically requires roughly 1.3 pounds of iron ore for every 1 pound of finished steel or pig iron produced. Michigan State University Other Ingredients: Alongside iron ore, making a batch of steel requires additional materials like coke (about 0.5 pounds per pound of steel) and limestone or flux (a few hundred pounds per ton) to strip away impurities. Michigan State University Scrap Metal: Modern steel mills also mix in recycled scrap steel, which changes the exact raw ore ratio depending on the specific recycling rate at the plant. 5 posted on 9/30/2026, 9:07:06 PM by 21twelve (Ever Vigilant - Never Fearful) To: rlmorel Hoping that this plant will hire ONLY verified United States citizens... Not sure how many of those remain in Minesotadishu... 6 posted on 9/30/2026, 9:11:39 PM by SuperLuminal (Where is rabble-rising Sam Adams now that Free Republic need him? Is his name Trump, now?) To: rlmorel What worries me is the money for this is coming from India. That means this plant could be an excuse to import a bunch of workers from India. They are very clannish resulting in the loss of jobs for American computer programmers as they were replaced by workers from India. Call me racist but I don't want to import people from low trust countries like India. With a Civilization over a thousand years old and the British trying to upgrade their society for centuries they still are not a place worth imitation. 7 posted on 9/30/2026, 9:34:02 PM by Nateman (Democrats did not strive for fraud friendly voting merely to continue honest elections.) To: Repeal The 17th; 21twelve That error is mine, the "Artist's Conception" under the image. Sorry about that. I am the editor and proofreader...I was just doing too many things at once...trying to print some 3D objects for a sandwich board I am wearing at a Festival this weekend...so I can carry a candidate sign on the front of me, and this on the back of me: 8 posted on 9/30/2026, 10:16:30 PM by rlmorel (Gas prices are Temporary. Communism is Forever. Vote Republican.) Disclaimer: Opinions posted on Free Republic are those of the individual posters and do not necessarily represent the opinion of Free Republic or its management. All materials posted herein are protected by copyright law and the exemption for fair use of copyrighted works. FreeRepublic, LLC, PO BOX 9771, FRESNO, CA 93794