A Management Control Model Based on the Customer Service Process

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.