Companies within the manufacturing industry is undergoing changes in their business models to adapt to changing external environments and trends – whereas one general trend is toward servitization, the transition from hardware products to software services. These software services have shown to have an increasingly impactful role for former productbased firms to ensure future reliable profits and revenues. This thesis aims to contribute to the academical field of servitization and business model literature, within the context of a non-disruptive industry with a slow technological development rate. This is done by addressing the following purpose: to understand how hardware manufacturing companies can integrate software services in their existing business model. In order to fulfill this thesis’ purpose, the research questions answered address how a hardware manufacturing company’s business model can be affected by servitization, but also how the process of business model innovation can be facilitated in the organization. This master’s thesis is anchored in a qualitative, interpretive case study – where the empirical data has been gathered from semi-structured interviews and internal case company documents. The findings from this thesis show that servitization can affect company business model in several ways. The first one is the shift towards customercentricity, both in terms of the design of the value proposition and the way of working with the customers. However, the findings show that companies in this context may experience difficulties with designing a value proposition that is desirable to the customer. Problems with demonstrating the benefits of the servitized value proposition might also arise. Furthermore, this thesis also concludes that there can be issues in translating a manufacturing company’s value proposition into concrete revenue streams and moving from traditional cost-based pricing methods to value-based pricing strategies. Also, manufacturing companies in this context might struggle to realize its value proposition if there is not a sufficient amount of dedicated resources, competences and activities dedicated to completing the transition. This thesis also concludes that in order to facilitate the process of business model innovation within the organization, there needs to be a supportive culture to the innovation, but also clear goals and strategies that fits the overall strategies of the company. These strategies also need to be appropriately communicated within the organization. Companies might experience difficulties in rooting the business model in the overall strategy, and failing to do so can affect the internal perception of the innovation in a negative manner. This thesis aims to contribute to the understanding of the concepts of the business model and innovation of the business model in the context of servitization. This study is performed as a context-specific study within a non-disruptive industry with a slow technological development, which differs the study from earlier research within this research field.

As empresas historicamente voltadas à produção de bens manufaturados têm enfrentado uma série de desafios ao longo das últimas décadas. Notadamente o acirramento da competitividade nos diversos mercados tem contribuído para com que diversos produtos sejam transformados em commodities com qualidade e desempenho similares. A disputa entre os players deixa de ser baseada em liderança tecnológica e tende a se resumir à busca por menores custos de produção. Paralelamente, cresce a consciência em diversos atores da sociedade em relação às questões ambientais e, consequentemente, a pressão sobre as indústrias para que contribuam com a criação de uma sociedade mais sustentável. A criação de pacotes que combinam produtos e serviços para entregar valor em uso ou via realização de uma função é uma estratégia que tem sido estudada para contornar os desafios citados. A criação e oferta de um Sistema Produto-Serviço (PSS – do inglês Product-Service System) por uma empresa de manufatura tem potencial para contribuir nas três perspectivas da sustentabilidade, mas traz alguns desafios. O desenvolvimento de produtos e de serviços deve ser feito de forma integrada, considerando seus relacionamentos e, muitas vezes, o modelo de negócios da empresa acaba sendo modificado. Para contornar os desafios relacionados ao desenvolvimento, existem modelos genéricos de processo de desenvolvimento de PSS propostos para que as empresas definam seus próprios modelos específicos. Esses modelos foram propostos para diferentes contextos de desenvolvimento e normalmente carregam os vieses de seus autores, apresentando pontos fortes e limitações. O presente trabalho tem como objetivo propor um framework para definir modelos de processos específicos de desenvolvimento de Sistemas Produto-Serviço. Para tanto este trabalho utiliza o paradigma do método hipotético-dedutivo e a abordagem metodológica DRM (Design Research Methodology). Os métodos de pesquisa utilizados são: painel de especialistas, linguística de corpus e semântica de frames, focus group, estudo de caso, revisão bibliográfica sistemática e análise de conteúdo. Foi possível obter três contribuições inéditas: um conjunto de 310 atividades-síntese; a análise de 15 modelos de processo de desenvolvimento de PSS; e o framework propriamente dito. As duas primeiras são contribuições à teoria. As atividades-síntese correspondem a todas as atividades de desenvolvimento de PSS previstas nos modelos de processo de desenvolvimento de PSS disponíveis na literatura, constituindo seu estado da arte. A análise dos modelos de processo evidenciou objetivamente os seus diferentes perfis, com cada modelo priorizando determinadas categorias de atividades em detrimento de outras. O framework criado foi testado em dois projetos de desenvolvimento de PSS em duas startups, e constitui uma contribuição aos praticantes nas indústrias, que podem utilizá-lo para definir seus modelos de processos específicos de desenvolvimento de PSS a partir de uma base mais abrangente de atividades que em qualquer um dos 15 modelos genéricos analisados. / Companies historically focused on the production of manufactured goods have faced a number of challenges over the past few decades. Notably, the intensification of competitiveness in the various markets has contributed to the transformation of various products into commodities of similar quality and performance. The dispute between players ceases to be based on technological leadership and tends to be limited to the search for lower production costs. At the same time, rises the awareness of various actors in society regarding environmental issues and, consequently, the pressure on industries to contribute to the creation of a more sustainable society. The creation of products and services bundles to deliver value in use or through the performance of a function is a strategy that has been studied to overcome the aforementioned challenges. The creation and offering of a Product-Service System (PSS) by a manufacturing company has the potential to contribute to the three perspectives of sustainability, but it also poses some challenges. The development of products and services must be done in an integrated way, considering their relationships and, often, the company\'s business model has to be changed. In order to overcome the development challenges, there are generic PSS development process models proposed for companies to define their own specific models. These models have been proposed for different development contexts and usually carry the biases of their authors, thus presenting strengths and limitations. The present work aims to propose a framework for defining specific process models to develop Product-Service Systems. For this, this work uses the paradigm of the hypothetical-deductive method and the DRM (Design Research Methodology) methodological approach. The research methods used are: experts\' panel, corpus linguistics and frame semantics, focus group, case study, systematic literature review and content analysis. It was possible to obtain three unpublished contributions: the set of 310 synthesis activities; the analysis of the 15 PSS development process models; and the framework itself. The first two are contributions to theory. The synthesis activities correspond to all the PSS development activities prescribed by the PSS development process models available in the literature, constituting its state of the art. The analysis of the process models objectively evidenced their different profiles, with each model prioritizing certain categories of activities in comparison to others. The framework created was applied to two PSS design project in two startups, being a contribution to practitioners in industries that can use it to define their specific PSS development processes models from a broader base of activities than in any of the 15 generic models analyzed.

An increasing number of manufacturing firms are developing new business models to improve sustainability in the face of growing environmental and social challenges. Product-service systems (PSS) are regarded as promising sustainable business models with significant potential to synergise economic, environmental and social value, together termed ‘sustainable value’. This research investigates ways in which manufacturing firms can identify opportunities for sustainable value creation in PSS business models. The research aims to make theoretical and practical contributions to the fields of sustainable business models, sustainable PSS and sustainable value. The research adopts a qualitative theory building approach, in which theory can be transformed into practice. It involves eight case studies and one focus group formed of manufacturers who provide PSS solutions. A practical-research tool, the Sustainable Value Analysis Tool, is developed to collect data and to provide business support. The key research findings and contributions to theory and practice are: · The research proposes a new PSS classification system based on the ownership of products and changes in ownership. This classification distinguishes the potential for sustainability of each PSS type more clearly than existing PSS classifications. · The research introduces a new concept, value uncaptured, and identifies four forms of this. The introduction of this concept provides a novel perspective of studying value exchange in business models. · The research identifies 26 sources of value uncaptured throughout the product life cycle. These can be used to help industrial practitioners to identify value uncaptured in a structured way. · The research proposed that the act of turning value uncaptured into value opportunities is an effective approach for improving sustainable value creation in business models. This has been empirically demonstrated. · The research proposes a model to understand how and where value uncaptured can be turned into value opportunities. This model comprises two mechanisms, two directions, and fourteen key tactics. The model improves theoretical understanding of the sustainable value creation system and can be applied in practice to help companies search for value opportunities in a systematic and strategic way. · The challenges of turning value opportunities into value are identified. The findings have been used to develop a framework for sustainable value creation in PSS business models. The proposed tool has been validated and used in workshops for purposes including research, consultancy, business education and university education. This research thus makes contributions to both academic knowledge and industrial practice.

Företag hittar ständigt nya sätt att arbeta genom olika strategier. En ny sådan strategi kallas extrem tjänstefiering som innebär att företag går från att sälja fysiska produkter, till att sälja funktionen av en produkt. Istället för att exempelvis sälja en borrmaskin, säljer man antal borrhål som maskinen producerar. Denna nya strategi har växt till ett nytt fenomen som företag börjat implementera i sina affärsmodeller. Detta fenomen har till stor del studerats inom området för innovation och miljö, men redovisningsaspekten av strategin saknas helt. I och med att det är ett relativt nytt sätt att arbeta har inga studier gjorts inom ämnet för redovisning, samt finns det inget specifikt regelverk som behandlar detta fenomen. Studiens syfte formulerades därför till att beskriva revisorers tolkningar av avtal som innefattar extrem tjänstefiering samt analysera problematiken som uppstår med detta och se hur normgivare förhåller sig till den problematiken. För att kunna besvara studiens syfte valdes följande frågeställningar; 1) Hur anser revisorer i Sverige att noterade företag bör redovisa avtal som innefattar extrem tjänstefiering? 2) Vilken redovisningsproblematik anser revisorerna uppstå med denna typ av avtal? Och 3) Hur förhåller sig normgivare till den identifierade redovisningsproblematiken för denna typ avtal? Genom en kvalitativ metodansats består empirin av totalt en intervju med ett företag som arbetar med extrem tjänstefiering, sex revisorer samt två normgivare inom redovisning i Sverige. Studiens resultat visar på att extrem tjänstefiering bör redovisas genom att kostnadsföra avgiften löpande. Den största problematiken som framkommer i studien är jämförbarheten av de finansiella rapporterna. Extrem tjänstefiering verkar redovisas på ett helt annat sätt än andra liknande affärsstrategier. Det efterfrågas en tydlighet kring hur denna problematik ska lösas, men studiens resultat visar på att huruvida ansvaret för den tydligheten bör ligga hos normgivarna eller revisorerna är de båda parterna oense om. Revisorerna efterfrågar förändring från normgivarnas sida, medan normgivarna anser att de befintliga regelverken är tillräckliga och att det är upp till de redovisningsansvariga att vara tydliga i sin redovisning och upp till revisorerna att vara tydliga i sin bedömning. / Companies are constantly trying to improve their business models by implementing new strategies. A new strategy that recently has become popular is called product service systems (PSS). This phenomenon is when companies instead of traditionally selling and buying physical products, now is selling or buying the function of a product. For example; instead of selling a drilling machine, the company sell the produced holes per hour that the machine is capable of making. This phenomenon has been studied mostly within the area of innovation and sustainability, but no studies has yet been written with an accounting perspective. There is no existing standard that regulate this specific business strategy, hence there is a lack of knowledge of this subject in an accounting perspective. Therefore we compiled the following purpose of this study to be; describe auditors interpretations and the assessments of business contracts that are involving PSS and also analyze the problems that come with it. We also want to highlight the norm setter’s view of the identified problems. To be able to answer the given purpose we decided to compile the following research questions; 1) How should a PSS contract be reported in the financial reports according to auditors in Sweden? 2) What accounting problems, regarding PSS contracts, does the auditors raise? 3) How does Swedish norm setters in accounting view the identified problems? Through a qualitative method the empirical chapter consists of a total of one interview with a PSS company, six auditors and two norm setters. The results of the study show that PSS should be expensed in the financial reports. The most important problem appears in the comparability between companies financial reports. PSS is being treated differently from other similar business strategies in the financial reports. There seems to be a need for clarification surrounding PSS contracts. The results show that there is a contradiction on whether that clarification should come from the norm setters or the auditors. The auditors claims that the norm setters should create and publish distinct guidelines on the topic, aiming for all auditors to make an equal assessment. While on the other hand the norm setters rather think that the existing standards are enough and that it is the auditors or the accountant’s responsibility to be transparent in the financial reports. Through transparency the norm setters believe that comparability between companies can be achieved.

Bakgrund: Allt fler företag kompletterar sitt produktutbud med tillhörande tjänster. Detta skapar utmaningar gällande ekonomistyrningen då tjänster och kvaliteten av den erbjudna tjänsten är svårare att kvantifiera och därmed mäta. Hur angriper företag detta problem och hur anpassar de sin ekonomistyrning för att hantera detta? Tidigare forskning har belyst problematik i området men mer forskning behövs då relativt lite har skrivits om tjänstefierade företags styrning. Syfte: Syftet med studien är att undersöka hur inkluderandet av tjänsteerbjudanden påverkar hur företag sätter mål, mäter prestationer, belönar samt motiverar deras anställda. Genomförande: Uppsatsen är en kvalitativ studie med en ansats som utgår från ett teoretiskt ramverk. För att samla in empiri genomförde vi intervjuer med fem stycken person från fem internationella företag, studien är därför en flerfallsstudie. Slutsats: Vid tjänstefiering är det främst målsättning och prestationsmätning som påverkas direkt. Belöningssystem och motivation påverkas indirekt via målsättning och prestationsmätning, men någon signifikant direkt ändring kunde inte påvisas. Tjänstefierade företag löser problematiken med kvantifiering genom att sätta öppna så kallade lärande- och processmål, istället för strikta prestationsmål. / Background: More and more companies are complementing their product range with related services. This creates challenges in management control, since the services and quality of the offered service are more difficult to quantify and thus measure. How do companies approach this issue and how do they adjust their management control to handle this? Earlier research has highlighted challenges in the area, but more research is required as relatively little has been written about the management of companies that complement their products with services. Aim: The purpose of the study is to find out how the inclusion of service offerings affects how companies set their employee goals, measure employee performance, motivate, and reward employees. Completion: The essay is a qualitative study with an onset from a theoretical framework. To collect empirical data, we conducted interviews with five people from five different international companies. This means that the study is a multi-case study. Conclusion: In the event of added service offering, it is primarily goal setting and performance measurement that are directly affected. Reward systems and motivation are indirectly affected through goal setting and performance measurement, but no significant direct change could be detected. Serviced companies solve the problem of quantification by setting so-called learning and process goals, rather than strict performance goals.

Bakgrund: I dagens digitaliserade samhälle ställs det höga krav från kunder på att saker och ting ska fungera. Det ställs krav på att företag ska tillhandahålla sina kunder med ett attraktivt erbjudande och med dagens snabbt växande teknologier möjliggörs nya sätt att erbjuda service. AR-teknologi har nyligen börjat användas som ett verktyg i företags eftermarknadsservice inom B2B och möjliggör för kunders servicetekniker att, på distans, få hjälp av en expert med att felsöka och reparera maskiner. Eftermarknadsservice kan om utförd på rätt sätt ge företag konkurrensfördelar och spås vara en stor framtida intäktsdrivare. Hypen kring AR-teknologi är hög, nya teknologier är en drivkraft till företags sätt att erbjuda nya tjänster och konsumenter är benägna om snabb service, men ännu saknas det studier kring AR-teknologi inom eftermarknadsservice på B2C-marknaden. Syfte: Att undersöka attityderna hos olika aktörer i distributionskedjan, utifrån tre valda dimensioner, mot införandet av AR-teknologi i företags eftermarknadsservice mot konsument, samt öka förståelsen för dess påverkan på serviceprocessen. Metod: I studien tillämpas en kvalitativ metod där vi genomfört en explorativ fallstudie på införandet av AR-teknologi i företags eftermarknadsservice. Det empiriska insamlandet har skett genom 14 stycken semistrukturerade intervjuer med respondenter från tre olika aktörer i vår studerade distributionskedja. Slutsats: Aktörerna i distributionskedjan är överens om att det finns tydliga fördelar med införandet av AR-teknologi i eftermarknadsservice. Detta då kunskapsöverföring, vilken underlättas av AR-teknologi, kan främja självservice vilket kan innebära kostnads- och tidsbesparingar för både företag och konsumenter. Däremot finns det frågor kring det faktiska användandet av tekniken och om den i vissa fall kan bli överflödig. Det finns också frågor kring hur en förflyttning av servicen närmare konsument kan påverka företags stabila intäktsflöde inom eftermarknadsservice samt deras kundrelationer. / Background: In today’s digitalized society there are high demands from customers on how things should work. Companies face demands on how they should provide their customers with a attractive offerings and with today's fast growing technologies new ways of offering service are presented. AR-technology has recently started being used as a tool in companies’ aftermarket service within B2B and it allows for service technicians to, remotely provide aid, problem solve and repair of the machines with the assistance of an expert. Aftermarket service can, if performed correctly, give companies competitive advantages and is believed to be a large future profit maker. There is a hype surrounding AR-technology, new technologies are a driving force for new services and consumers are demanding fast service, but there are still studies missing regarding AR-technology in the aftermarket service on the B2C market.Purpose: The purpose of this study is to investigate the attitudes of the different operators within the supply chain, from three different dimensions, towards the introduction of AR- technology in companies’ aftermarket service towards consumers, and also to improve the understanding of its effect on the service process. Method: The study uses a qualitative method where we have performed an explorative case study on the introduction of AR-technology in companies’ aftermarket service. The empirical data have been gathered by 14 semi-structured interviews with respondents from three different operators within our studied supply chain. Result: The operators, within the supply chain, all agree that there are clear advantages with the introduction of AR-technology in the aftermarket service as knowledge transfer, facilitated by AR-technology, can promote self-service which can mean cost and time savings for both the company and the consumers. There are though questions regarding the actual use of the technology and if the technology in some cases may become redundant. There are also questions about how a shift of service closer to consumers may affect companies ́ stable revenue flow in the aftermarket service and also their customer relations.

As empresas historicamente voltadas à produção de bens manufaturados têm enfrentado uma série de desafios ao longo das últimas décadas. Notadamente o acirramento da competitividade nos diversos mercados tem contribuído para com que diversos produtos sejam transformados em commodities com qualidade e desempenho similares. A disputa entre os players deixa de ser baseada em liderança tecnológica e tende a se resumir à busca por menores custos de produção. Paralelamente, cresce a consciência em diversos atores da sociedade em relação às questões ambientais e, consequentemente, a pressão sobre as indústrias para que contribuam com a criação de uma sociedade mais sustentável. A criação de pacotes que combinam produtos e serviços para entregar valor em uso ou via realização de uma função é uma estratégia que tem sido estudada para contornar os desafios citados. A criação e oferta de um Sistema Produto-Serviço (PSS – do inglês Product-Service System) por uma empresa de manufatura tem potencial para contribuir nas três perspectivas da sustentabilidade, mas traz alguns desafios. O desenvolvimento de produtos e de serviços deve ser feito de forma integrada, considerando seus relacionamentos e, muitas vezes, o modelo de negócios da empresa acaba sendo modificado. Para contornar os desafios relacionados ao desenvolvimento, existem modelos genéricos de processo de desenvolvimento de PSS propostos para que as empresas definam seus próprios modelos específicos. Esses modelos foram propostos para diferentes contextos de desenvolvimento e normalmente carregam os vieses de seus autores, apresentando pontos fortes e limitações. O presente trabalho tem como objetivo propor um framework para definir modelos de processos específicos de desenvolvimento de Sistemas Produto-Serviço. Para tanto este trabalho utiliza o paradigma do método hipotético-dedutivo e a abordagem metodológica DRM (Design Research Methodology). Os métodos de pesquisa utilizados são: painel de especialistas, linguística de corpus e semântica de frames, focus group, estudo de caso, revisão bibliográfica sistemática e análise de conteúdo. Foi possível obter três contribuições inéditas: um conjunto de 310 atividades-síntese; a análise de 15 modelos de processo de desenvolvimento de PSS; e o framework propriamente dito. As duas primeiras são contribuições à teoria. As atividades-síntese correspondem a todas as atividades de desenvolvimento de PSS previstas nos modelos de processo de desenvolvimento de PSS disponíveis na literatura, constituindo seu estado da arte. A análise dos modelos de processo evidenciou objetivamente os seus diferentes perfis, com cada modelo priorizando determinadas categorias de atividades em detrimento de outras. O framework criado foi testado em dois projetos de desenvolvimento de PSS em duas startups, e constitui uma contribuição aos praticantes nas indústrias, que podem utilizá-lo para definir seus modelos de processos específicos de desenvolvimento de PSS a partir de uma base mais abrangente de atividades que em qualquer um dos 15 modelos genéricos analisados. / Companies historically focused on the production of manufactured goods have faced a number of challenges over the past few decades. Notably, the intensification of competitiveness in the various markets has contributed to the transformation of various products into commodities of similar quality and performance. The dispute between players ceases to be based on technological leadership and tends to be limited to the search for lower production costs. At the same time, rises the awareness of various actors in society regarding environmental issues and, consequently, the pressure on industries to contribute to the creation of a more sustainable society. The creation of products and services bundles to deliver value in use or through the performance of a function is a strategy that has been studied to overcome the aforementioned challenges. The creation and offering of a Product-Service System (PSS) by a manufacturing company has the potential to contribute to the three perspectives of sustainability, but it also poses some challenges. The development of products and services must be done in an integrated way, considering their relationships and, often, the company\'s business model has to be changed. In order to overcome the development challenges, there are generic PSS development process models proposed for companies to define their own specific models. These models have been proposed for different development contexts and usually carry the biases of their authors, thus presenting strengths and limitations. The present work aims to propose a framework for defining specific process models to develop Product-Service Systems. For this, this work uses the paradigm of the hypothetical-deductive method and the DRM (Design Research Methodology) methodological approach. The research methods used are: experts\' panel, corpus linguistics and frame semantics, focus group, case study, systematic literature review and content analysis. It was possible to obtain three unpublished contributions: the set of 310 synthesis activities; the analysis of the 15 PSS development process models; and the framework itself. The first two are contributions to theory. The synthesis activities correspond to all the PSS development activities prescribed by the PSS development process models available in the literature, constituting its state of the art. The analysis of the process models objectively evidenced their different profiles, with each model prioritizing certain categories of activities in comparison to others. The framework created was applied to two PSS design project in two startups, being a contribution to practitioners in industries that can use it to define their specific PSS development processes models from a broader base of activities than in any of the 15 generic models analyzed.

以製造產品為主要獲利手段的企業面臨商品陷阱(Commodity Trap)困境，即製造活動全球轉移導致的低成本競爭、網路資訊流通導致的產品週期縮短及顧客對客製化需求的增加，這些趨勢使其競爭環境更加困難。為脫離商品陷阱現象，服務化已成趨勢。 製造服務化( Servitization )一詞，強調原本以製造產品為主的企業，從顧客為主(Customer-focus)的角度，整合服務至其核心產品，以滿足顧客的需求，並提升其附加價值。其過程通常伴隨著企業往價值鏈上、下游提供延伸服務、企業與顧客親合度的提升及企業從「產品導向」轉變為「服務導向」。 企業於製造服務化過程中如何發展新服務並持續創新為其核心議題。因此本研究架構整合「服務創新」與「知識管理」之理論。以Den Hertog (2010)提出的「服務創新」模型為研究基礎，以探討其新服務發展之內涵。並透過「知識管理」之：知識吸收、知識整合、知識創造，以探討企業如何學習發展新服務所需之能耐。 過去雖然已有許多製造服務化相關之研究，但是對於製造服務化與知識管理連結之研究並不多，且無探討服務創新之因果關係的相關研究。本研究以此作為研究缺口，以「服務創新與製造服務化」、「服務傳遞系統」、「知識管理」三構面，透過多重個案研究法，以訪談及次級資料蒐集研究資料並進行分析，研究我國三間企業製造服務化之發展過程，得到以下研究結論。 結論一: 企業進行製造服務化，會整合自身之能力，與外界資源，以發展新服務。在跨入門檻較低的部分，通常會採用自行學習法；在跨入門檻較高的部分，則會尋求新商業夥伴合作的方式。 結論二： 企業進行製造服務化並發展服務創新時，會透過軟體科技的導入以促進創意發展並提升溝通效率。 結論三： 企業進行製造服務化並發展服務創新時，其新服務概念的內涵會受到企業文化的影響。 結論四： 企業進行製造服務化並發展服務創新時，在知識吸收上，會以吸收：市場競爭、行銷與銷售、人力資源管理、新商業夥伴等知識為主。在知識整合上，則會以市場知識與技術知識的整合以及市場知識面各因子間的整合為重心。在知識創造上，會強調透過「實驗」的方式，來發展未來更符合消費者的服務。 結論五： 企業進行製造服務化並發展服務創新時，其新服務概念會受到知識吸收的來源與知識吸收的機制影響。其新顧客互動會受到技術知識與市場知識的整合或者市場知識與市場知識的整合影響。 / Companies that sell products as their primary means of making profit face the dilemma of Commodity Trap. Commodity Trap means low cost caused by global shift in manufacturing activity, shorter product life cycle due to development of internet and increased demand for customization. Those trend make it more difficult for companies to survive in the competitive environment. In order to be out of Commodity Trap, servitization has become a trend. Servitization is the innovation of an company's capabilities and processes to shift from selling products to selling integrated products and services in term of customer-focus that enhance its added value. It follows company’s development of application service and value chain shift to it’s upstream or downstream, closer relationship with their customers and transformation from product oriented to service oriented. The core issue for a company in process of servitization is how to develop new service and keep innovative. So, this research’s structure integrated theories in service innovation area and knowledge management area. Used Den Hertog (2010) model of service innovation as base to discuss the connotation of new service development. To explore how companies learned to develop the capability to provide new service, this research separated knowledge management theories into knowledge absorption, knowledge integration and knowledge creation. Although there have been many studies related to servitization in the past, there are not much research on the links between servitization and knowledge management. This study uses this as a research gap, and uses service innovation and servitization, service delivery system and knowledge management as three research facets. Through multi-case study method. Collecting and analysis data by interview and secondary data . Researched the servitization process of three local companies and got the following research findings. The research findings include: 1.In the process of servitization, companies will integrate it’s self capability and external resource to develop new service. In the part that have lower barriers to entry, companies usually choose self-learning. In the part that have higher barriers to entry, companies usually seek new business partners. 2. In the process of servitization, companies will implement software to facilitate innovation efficiency and improve communication efficiency. 3. In the process of servitization, companies’ connotation of their new service concept will be influenced by their corporate culture. 4. In the process of servitization, companies’ knowledge absorption will focus on marketing competition, marketing and sales, human resource , business company and so on. In knowledge integration part, companies will focus on integrating marketing knowledge and technology knowledge or integrating each marketing knowledge factors. In knowledge creation part, companies will focus on experiment to develop new services that are correspond to customer’s requirement. 5. In the process of servitization, companies’ new service concept will be influenced by their resources and mechanisms of knowledge absorption. Their New Client Interface will be influenced by their integration of technology knowledge and marketing knowledge or marketing knowledge and marketing knowledge.

Bakgrund: Trenden att tjänstefiera sin verksamhet har under de senaste åren blivit allt mer påtaglig. Idag härrör intäkter från tjänster en betydande del av omsättningen hos många företag. Däremot har det visat sig att det inte är helt enkelt att kombinera produkter och tjänster. Tidigare forskning har belyst denna problematik, dock inte lika tydligt inom just organisering. En förstudie till denna uppsats visar att många företag har svårt att organisera sig till att kunna kombinera sina produkter med ett utökat tjänsteutbud. Syfte: Syftet med studien är att ta reda på vilka organisatoriska utmaningar svenska tjänstefierade företag har stött på samt hur dessa kan hanteras. Genomförande: Studien är av kvalitativ karaktär med en abduktiv ansats. Studien är en enfallsstudie av fallet organisering inom kontexten tjänstefiering som har studerats med hjälp av tre företag verksamma i Sverige. På dessa företag har tre till fem personer blivit intervjuade i syfte att insamla data till den empiriska referensramen. Slutsats: En organisering som främjar försäljning av tjänster och lösningar kräver tvärfunktionella samarbeten och en styrning och koordinering från ledningen. Därutöver behöver tjänsteavdelningen i företag övertyga resterande delar av organisationen och ledningen om tjänsternas potential för att få hjälp att leverera dessa. Det tenderar att vara paradoxalt då hjälpen krävs för att kunna sälja kundcentrerade erbjudanden från första början. Med hjälp av diverse uppkopplade tjänster kan dock tjänsteavdelningen föra samman företagets produkter och tjänster och därmed lättare övertyga resterande delar av organisationen. / Background: The trend of servitization has become more obvious in recent years. Today, revenue from services is a significant part of the turnover of companies. On the other hand, it has been found that it is not completely easy to combine products and services. Previous research has confirmed this problem, however not as clear regarding the organization of the company. A pilot study to this one shows that many companies meet difficulties in organizing themselves to enable a combination of products with the expanded service offering. Aim: The aim of this study is to find out what organizational challenges Swedish servitized companies have encountered and how these can be handled. Completion: The study is of a qualitative nature with an abductive approach. The study is a single case study of the case organizing within the context of servitization, which has been observed through three companies operating in Sweden. In each company, three to five people has been interviewed for collecting data to the findings chapter. Conclusion: An organization that promotes sales of services and solutions requires cross-functional co-operations, control and coordination from top management. In addition, the service unit needs to convince the remaining parts of the organization and top management about the potential of the services to receive help to deliver these. It tends to be paradoxical, when the help initially is needed to sell customer-centered offers. With the help of various connected services, however, the service unit may link the company's products and services together and thus more easily convince the remaining parts of the organization.

L’évolution permanente de l’environnement de l’entreprise pousse les décideurs à s’inscrire dans un processus d’innovation. Nous assistons à une mutation des pratiques de certaines entreprises en intégrant de plus en plus une offre d’un système « produits-services ». Notre objectif, à travers cette thèse, est d’apporter une aide à la décision qui reposera sur la capacité à anticiper la performance du système en fonction de différentes décisions de gestion et face à différents types d’aléas lors de la servicisation. Le premier besoin d’aide à la décision est la nécessité de construire une démarche de modélisation et de simulation avec un modèle conceptuel du système de production orienté PSS. Pour cela nous avons proposé une décomposition de notre système entreprise orientée PSS en deux sous-systèmes : (i) Le sous-système d’usage et (ii) le sous système productif. Les deux sous-systèmes sont connectés et interdépendant. Un deuxième besoin qui apparait pour notre problématique est la construction d’un modèle simulable et exploitable. Nous avons utilisé la simulation à évènements discret afin de profiter de l’aspect « évènementiel » de cette approche et ainsi coupler entre le système d’usage et le système productif d’une part, et d’autre part entre les activités de services et les activités de production. Une application de notre démarche de modélisation et simulation sur un cas d’étude (Entreprise ENVIE) a été effectué et une analyses et interprétation des résultats suivies d’un ensemble de propositions de gestion pour une meilleure transition vers une offre PSS ont été apportées. / The ever-continuing evolution of business practices leads the decision-makers to develop strategies based on Innovative approaches. One of them is the transition to a product-services system, called servitization. The main goal of this thesis is to provide a decision support in order to anticipate the performance of a company when different transition management scenarios are implemented. The first step toward this objective is the formalization of a conceptual model of product-service systems. They consist of two subsystems: (i) user-oriented subsystem and (ii) production-oriented subsystem. These subsystems are connected and interdependent. The model developped in the second step of the thesis takes into account this coupling, whose influence on the overall performance of the company is assessed thanks to a discret-event simulation approach. Finally a case study is performed for a french SME (ENVIE) whose line of business is the re-manufacturing of electrical equipment. The analysis results highlight the main areas of improvement for the company, allowing a better transition to a product-service system.