Abstrakt Bakgrund: Bilindustrin står i dagsläget mitt i en omstrukturering av marknaden, där ansvar för produktion av detaljer förflyttas från biltillverkarna till underleverantörerna. Med denna omstrukturering följer högre krav på kvalitetsnivå och kostnadspress som underleverantörerna måste förhålla sig till. Fallföretaget (Företag X) gjorde cirka 2015 en strategiförändring från att enbart tillverka detaljer till reservdelsmarknaden (eftermarknad) till att även producera till nybilsmarknaden (serieproduktion) där målet var att skapa tillväxt och lönsamhet. Efter strategiförändringen har Företag X vuxit snabbt, men samtidigt har lönsamheten sjunkit till att 2018 vara obefintlig. Affärerna som upphandlas uppvisar positiva marginaler, vilket skapar förvirring i företaget om orsakerna bakom de finansiella prestationerna. Någonstans i deras processer sker något som styrningen inte fångar eller förvarnar om.   Syfte: Syftet med studien är att kartlägga strategiförändringen, implementeringen och Företag X:s styrning för att skapa en ökad förståelse för hur styrning kan stödja en strategiförändring från eftermarknad till att även inkludera serieproduktion. Vidare skall studien bidra med rekommendationer för kritiska egenskaper i styrningen som behöver fokuseras på i samband med en strategiförändring. Ett bidrag skapas även genom att avbilda den resa Företag X har genomgått och vilka utmaningar den har bidragit med.   Metod: Studien grundas i en fallstudie på Företag X, där en växling mellan referensramen och den empiriska insamlingen har nyttjats för att möjliggöra en justering av referensramen för att matcha studiens riktning. Genom att använda metoderna kunde vi uppfylla syftet med studien och därmed skapa ett relevant, teoretiskt bidrag till forskningen.   Resultat: Företag X:s styrning fångar inte beslutsrelevant information och därmed skapas en problematik i företaget. De måste förtydliga styrningen utefter de rekommendationer som delges. Vidare är de kritiska egenskaperna som behöver fokuseras på i styrningen: stödjande, signalerande, diagnostiserande, säkerställande, informationsspridande och motivationsskapare. / Abstract Background: The automobile industry is currently experiencing a reconstructuring of the market, where the responsibility of detail production is transferred between the car manufacturers to their subcontractors. The transference of responsibility also includes an increase in demand from the car manufacturers to the subcontractors to deliver higher quality products at a low cost. The case company (Company X) changed their strategy 2015 to include new car manufacturing in their already existing spare-part production with the intention to create growth and profitability. After the strategic change Company X has grown rapidly, but at the same time profitability has decreased and 2018 the profitability was non-existent. The business agreements show positive margins, which creates confusion in the company about is causing the decrease in financial performance. Somewhere in their processes something is happening that the management control systems aren’t capturing or warn about.        Purpose: The purpose of the study is to map the strategy change, implementation and Company X's management control to create an increased understanding of how management control can support a strategy change from only producing spare-parts to also include manufacturing of new cars. Furthermore, the study will contribute with recommendations for critical features of management control that needs to be focused upon during strategic change. A contribution is also created by depicting the journey that Company X has undergone and what challenges it has contributed with.   Method: The study is based on a case study of Company X, where an iteration between the reference frame and the empirical collection took place to enable an adjustment of the reference frame to match the direction of the study. By utilizing the methods, we were able to fulfill the purpose of the study and thereby create a relevant, theoretical contribution to the research.   Conclusion: Company X's management control does not capture decision-relevant information and thus problems are created within the organization. They ought to change their management control in accordance to the recommendations. Furthermore, the critical features that need to be focused on are: supportive, signaling, diagnosing, securing, information spreading and motivation creator.

[pt] A Marinha do Brasil presta o seu apoio logístico em cenários, por vezes, inóspitos, a partir de uma rede logística que, na sua origem, formou-se com base em conceitos e necessidades operativas, podendo também conviver com ineficiências e acomodações pela falta de concorrentes. Em 2008, fruto de uma decisão política e estratégica, dentro do contexto das relações internacionais no qual o Brasil está inserido, iniciou-se o processo de aquisição de novos submarinos convencionais (S-BR) e o apoio à elaboração do projeto e construção de um submarino nuclear (SN-BR), que se constitui no mais complexo e significativo projeto conduzido pela Marinha nos últimos tempos. Não obstante a importância desse projeto, estaria a cadeia de suprimento de sobressalentes (CSS) da Marinha pronta para prestar o devido apoio logístico ao novo meio operativo? O atual desenho de rede da Marinha atende as necessidades deste apoio? Qual o atual estágio de desenvolvimento da CSS e como promover uma maior integração dessa rede, com vistas a um melhor gerenciamento? Em meio a poucos estudos sobre o assunto e uma significativa carência de informações, o presente trabalho apresenta respostas a essas e outras questões correlatas, que se mostram cada vez mais prementes, diante da previsão de início dos testes de mar do primeiro submarino já 2017. Indubitavelmente, a Marinha é reconhecida pela sua grande capacidade de organização e pelo comprometimento de seus profissionais, mas serão necessárias algumas ações a mais para vencer este enorme desafio logístico. / [en] The Brazilian Navy provides logistics support in areas, sometimes inhospitable, using a logistics network that, in its origin, was formed on the basis of military concepts and needs, and, sometimes coexisting with inefficiencies and without competitors. In 2008, the result of a political and strategic decision, in a context of international relations in which Brazil is inserted, began the process of acquiring new Brazilian hunter-killer Submarine (SSK) and the support for design and construction of the Brazilian Nuclear-Powered Attack Submarine (SSN), which constitutes the most complex and significant Navy project in recent times. Despite the importance of this project, the Navy spare parts supply chain (SSC) would able to provide the appropriate logistics support for the new submarines? The current Navy network design meets the needs of this support? What is the current development stage of SSC and how to upgrade the integration of this network for improve the SCM? Few studies about this subject exist and a significant lack of information, therefore, this presents answers to these and other related issues that are becoming increasingly pressing, given the early prediction of sea tests of the first SSK submarine in 2017. Undoubtedly, the Navy is known to be a great organizational due to her organizational skills and the commitment of its seamen, but this project will require a little more to overcome this huge logistical challenge.