Ekonomistyrningens påverkan på MRP-implementering
en fallstudie av ASSA AB
The implementation of a material requirements planning system is a complex and demanding task. There has been much research into what factors are important in such implementations, but seemingly very little about the links between critical success factors and management control systems. This thesis attempts, through a case study, to answer the question of how management control systems affect the implementation of an MRP system in ASSA AB, a Swedish manufacturing firm. Data is primarily collected through interviews. Theory regarding implementation success definitions, critical success factors as well as management control systems is presented. Analytical models are developed and applied to the empirical data. We conclude that the implementation is only partially successful and that several critical success factors were absent. Furthermore, we find indications of a causal link between several of the success factors and the management control systems employed by the firm. This interaction is explored. Our primary finding is that the governance structure of the firm may have been partially responsible for the outcome of the implementation.