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

Abstract

This study examines how servitization influences management control systems in manufacturing firms, using Simons’ Levers of Control framework as an analytical lens. As manufacturing companies increasingly move from product-based offerings toward serviceoriented and relationship-based business models, new demands emerge regarding how organizational control is designed and applied in practice. The study adopts a qualitative and abductive research approach and is based on a case study within the construction equipment industry. Empirical data was collected through semistructured interviews with individuals involved in organizational control and strategic transformation processes. The material was analyzed through a theoretically informed thematic analysis. The findings indicate that servitization affects both formal and informal forms of control. Diagnostic control systems remain important, but performance measurement increasingly expands toward non-financial and customer-oriented dimensions such as availability, lifecycle perspective and customer value. Simultaneously, interactive control systems become more central due to increased uncertainty, coordination needs and cross-functional collaboration. The study further suggests that belief systems gain importance through stronger emphasis on organizational values, learning and strategic direction, while boundary systems contribute by establishing structures and standards in increasingly decentralized service networks. Overall, the study suggests that servitization does not reduce the need for control, but rather changes how different control systems are combined and balanced within organizations.