A Management Control Model Based on the Customer Service Process Available to Purchase

Argues that traditional models of management control are in many respects inadequate for service operations. As the result of a case study on a company engaged in mobile telephony, a new management control model was developed based on the service management perspective. This puts the customer‐perceived process and quality in focus. The model was used as a tool to evaluate the service process in the company. As a foundation for the management control model, a service map was constructed which incorporated activities to which revenues and costs were assigned by means of activity based costing.