Management control in Shared Service Centers : How to influence people in the striving towards organizational goals

Sammanfattning: 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 can be seen as a hybrid. When it comes to its management control, the research is scarce, and hence, there are no obvious paths to follow when it comes to the designing and use of management control systems in such organizations. 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: In the form of a case study, the thesis was realized through the undertaking of four interviews with individuals in the SSCs’ respective management or its close surrounding. 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.