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1 – 1 of 1Hakan Kullven and Jan Mattsson
Argues that traditional models of management control are in manyrespects inadequate for service operations. As the result of a casestudy on a company engaged in mobile telephony…
Abstract
Argues that traditional models of management control are in many respects inadequate for service operations. As the result of a case study on a company engaged in mobile telephony, a new management control model was developed based on the service management perspective. This puts the customer‐perceived process and quality in focus. The model was used as a tool to evaluate the service process in the company. As a foundation for the management control model, a service map was constructed which incorporated activities to which revenues and costs were assigned by means of activity based costing.
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