Shared Service Center
Management control in Shared Service Centers
- How to influence people in the striving towards organizational goals
Authors: Emma Carlsson Ann Schurmann
Avdelning, Institution Division, Department Ekonomiska institutionen 581 83 LINKÖPING Språk Language Svenska/Swedish X Engelska/English Rapporttyp Report category Licentiatavhandling Examensarbete C-uppsats X D-uppsats Övrig rapport ____ URL för elektronisk version http://www.ep.liu.se/exjobb/eki/2004/iep/015/ Titel Title Författare Author ISBN
Datum Date 2004-01-22
ISRN Internationella ekonomprogrammet 2004/15 Serietitel, serienummer Title of series, numbering
ISSN
Management control in Shared Service Centers - How to influence people in the striving towards organizational goals Emma Carlsson and Ann Schurmann
Sammanfattning Abstract Background: A constant market pressure on companies to increase their competitiveness has compelled managers to explore business models outside of the traditional ones. The Shared Service Center (SSC) forms part of these untried models, and since research is scarce, there are no obvious paths to follow for the design and use of management control systems in SSCs. Purpose: The purpose of this thesis is to describe the design of the management control system in a SSC, and further to analyze the underlying reasons for its outlining. Demarcation: The study is limited to the investigation of the SSCs of Electrolux, SKF and Volvo. Moreover, the problem is highlighted from the perspective of the SSC management. Realization: Interviews with the SSC’s management or close surrounding were undertaken. Results: Sprung out of the process orientation, SSCs in their management control primarily focus on customers, process improvement and people. In their striving to obtain cost reduction and service quality, several control tools are used, the choice of which depends on variables such as organizational structure, external environment, technology and strategy. Nyckelord
- How to influence people in the striving towards organizational goals
Authors: Emma Carlsson Ann Schurmann
Avdelning, Institution Division, Department Ekonomiska institutionen 581 83 LINKÖPING Språk Language Svenska/Swedish X Engelska/English Rapporttyp Report category Licentiatavhandling Examensarbete C-uppsats X D-uppsats Övrig rapport ____ URL för elektronisk version http://www.ep.liu.se/exjobb/eki/2004/iep/015/ Titel Title Författare Author ISBN
Datum Date 2004-01-22
ISRN Internationella ekonomprogrammet 2004/15 Serietitel, serienummer Title of series, numbering
ISSN
Management control in Shared Service Centers - How to influence people in the striving towards organizational goals Emma Carlsson and Ann Schurmann
Sammanfattning Abstract Background: A constant market pressure on companies to increase their competitiveness has compelled managers to explore business models outside of the traditional ones. The Shared Service Center (SSC) forms part of these untried models, and since research is scarce, there are no obvious paths to follow for the design and use of management control systems in SSCs. Purpose: The purpose of this thesis is to describe the design of the management control system in a SSC, and further to analyze the underlying reasons for its outlining. Demarcation: The study is limited to the investigation of the SSCs of Electrolux, SKF and Volvo. Moreover, the problem is highlighted from the perspective of the SSC management. Realization: Interviews with the SSC’s management or close surrounding were undertaken. Results: Sprung out of the process orientation, SSCs in their management control primarily focus on customers, process improvement and people. In their striving to obtain cost reduction and service quality, several control tools are used, the choice of which depends on variables such as organizational structure, external environment, technology and strategy. Nyckelord
References: Piippo, Stefan. Market and Business Development Manager, Volvo Business Services AB. December 5, 2003. Figure 1: The SSC’s reaping of decentralization as well as centralization benefits Source: Schulman et al., 1999:12.