Utformning och revidering av management control systems för att stödja servitization i tillverkande företag

Sammanfattning

This study examines how servitization influences management control systems inmanufacturing firms, using Simons’ Levers of Control framework as an analytical lens. Asmanufacturing companies increasingly move from product-based offerings toward serviceorientedand relationship-based business models, new demands emerge regarding howorganizational control is designed and applied in practice.The study adopts a qualitative and abductive research approach and is based on a case studywithin the construction equipment industry. Empirical data was collected through semistructuredinterviews with individuals involved in organizational control and strategictransformation processes. The material was analyzed through a theoretically informedthematic analysis.The findings indicate that servitization affects both formal and informal forms of control.Diagnostic control systems remain important, but performance measurement increasinglyexpands toward non-financial and customer-oriented dimensions such as availability, lifecycleperspective and customer value. Simultaneously, interactive control systems becomemore central due to increased uncertainty, coordination needs and cross-functionalcollaboration. The study further suggests that belief systems gain importance through strongeremphasis on organizational values, learning and strategic direction, while boundary systemscontribute by establishing structures and standards in increasingly decentralized servicenetworks.Overall, the study suggests that servitization does not reduce the need for control, but ratherchanges how different control systems are combined and balanced within organizations.