... performance indicators Servitization Management accounting Management control Industrial services This paper focuses on the identification and realization of the financial potential of new service businesses in the context of a global machinery manufacturer. For companies selling industrial...

...Marko Kohtamaki; Henri Hakala; Jukka Partanen; Vinit Parida; Joakim Wincent Purpose – Product-manufacturing firms are increasingly positioning themselves as providers of industrial services and solutions. Despite the increasing conceptual interest in industrial services, empirical evidence about...

... earlier research on these issues is very limited, there is no synthesised framework that can guide a firm looking to set up its service provision. Manufacturing firms around the world are increasingly providing industrial services and solutions in order to achieve differentiation (Cova and Salle, 2008...

... in implementing a service‐focused strategy are illustrated by the findings. These are summarized in the conclusion part, where a discussion of the findings is also provided. In line with Mudambi et al. (1997) , industrial services are defined here as services offered to organizations...