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 we have chosen to describe and analyse the control system at the management and the...

A prerequisite for successful business development is that the control system is designed and used in such a way that strategically important areas can be planned and followed up. Thus, it must be possible to relate results on the quality front, for example, to the company's strategy, which is...