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The purpose of this thesis is to examine and analyse which effects a service strategy has on the control system of an organisation. The thesis takes a service perspective, and it is assumed that a service strategy gains competitive advantage and that the goal of the service strategy is to increase the customers? satisfaction level. A qualitative in-depth case study was performed on a Swedish beauty company. The organisation?s vertical structure was examined, from central to local level. In total, 25 persons were interviewed. The results from this study suggest that a service strategy on one hand influences the control system, by identifying effects on the company?s internal goals, strategies and performance measurement procedures. On the other hand, our study showed that the service strategy is not fully integrated in the vertical structure. This concludes that the service strategy does not obtain its potential return. In total, this study identified five factors in the company?s control system and external surrounding in to which more focus must be put in order to integrate the service strategy successfully in the organisation; the level of focus on the external setting, the characteristics of the business, the relationship between the performance measurement systems and incentive programme, the balance between the income- and cost driver structure, and finally the dependency of the entire organisations belief.

Författare

Madeleine Älgevik Carolina Oscarius

Lärosäte och institution

Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

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