Inkongruenta styrmodeller
En fallstudie av reparation och underhåll i ett industriföretag
In theory, the management control of maintenance functions is described as problematic due to the nature of the work performed in the unit. The purpose of this thesis is to examine these predicted problems in practice. Further,the thesis aims at identifying how these control problems may affect the relationships between the maintenance department and its internal customers. A case study has been conducted in one of Sweden?s largest industrial companies to investigate the said control problems in practice. The study concludes that the predicted problems in assessing the value of the delivered maintenance to a high extent affects the management control systems applied to the maintenance function. Further, actions taken to transform the maintenance function from cost center to profit center, in line with theory, has had negative impact on the relation between the maintenance unit and the production unit. The different characteristics of the units? control systems, together with the absence of properly designed transfer prices, have caused goal incongruence and tension between the entities.