search query: @indexterm CONTROL SYSTEMS / total: 274
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| Author: | Nilsson, F. Rapp, B. |
| Title: | Implementing business unit strategies: the role of management control systems |
| Journal: | Scandinavian Journal of Management
1999 : MAR, VOL. 15:1, p. 65-88 |
| Index terms: | MANAGEMENT CONTROL SYSTEMS STRATEGY |
| Language: | eng |
| Abstract: | This study examines in detail how the toolmakers, Sandvik Bahco have designed and used their management control system to implement their chosen differentiation strategy. Unlike most other studies in this area the authors have chosen to describe and analyze the control system at the management and the operational levels. The study shows that changes in the learning process at the operational level elicit a need for more, and more comprehensive information. |
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