Productivity improvement and multiple management controls: evidence from a manufacturing firm
通过对一家全球汽车供应商的案例研究，揭示了多种管理控制系统在生产率改进中的互补与冲突关系，以及管理者如何协调这些关系。
Purpose The present paper explores the multiple management control systems (MCSs) involved in productivity improvement (PI) in manufacturing and how they interrelate. Research has largely neglected the multiplicity and interrelationships of these MCSs. Design/methodology/approach Drawing on an abductive case study approach, the authors collected empirical data from a global automotive supplier that produces complex systems for passenger cars. Recent PI activities are analysed to identify and explain the interrelationships among the multiple MCSs affecting these activities. Findings The study shows how a broad range of MCSs are involved in PI. The study identifies and explores both complementary and conflicting relationships among the MCSs and demonstrates how managers rely on a set of mechanisms to alleviate tensions and strengthen complementarities among these MCSs. Research limitations/implications As this paper is based on a single case study, future research can contribute further generalisations (analytical and statistical) with respect to the MCSs involved in PI, how they are interrelated and which mechanisms managers use to manage their interrelationships. Practical implications Managers seeking to control and improve productivity should consider the complete control package and its interrelationships instead of focussing on each MCS separately. Originality/value The present paper contributes to the knowledge of the multiplicity and interrelationships of MCSs involved in PI and the type of managerial work required to manage their interrelationships.