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.
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