It can be assumed that the controlling tasks in service companies do not fundamentally differ from those in industry, but that the differences to be identified are of a more gradual nature. In order to be able to show these gradual differences, it appears expedient to tie in with the so-called service features.
Even if there is an extremely controversial discussion in the literature about the meaning and purpose of the particularities of services and service companies, the aspects immateriality, integration of the external factor and interactivity as well as the multilevel and simultaneity can be emphasized for service controlling.
The immateriality makes a clear definition of performance difficult, ie problems arise in the context of the quantification of target formulations with regard to the output. This is made particularly difficult by the fact that, on the one hand, there are interdependent relationships between the quality and quantity of the service and, on the other hand, due to the integration of the external factor, the quality is not only determined by the service provider,
but also the service recipient is influenced.
Ultimately, this does not ensure that the customer always receives the same quality service at different times and that the planned quality can be achieved, since the customer has inadequately influenced the quality within the framework of his integration.
For this indeterminacy of quality, the following two points can be emphasized:
Inter- and intra-individual fluctuations on the part of the service provider and customer.
Interaction-related fluctuations due to the interactions between the service provider and customer, the customer among themselves and between the employees of the service company.
By integrating the external factor as part of the final combination and the resulting interactivity between the service provider and the customer, the specific performance is determined by the external factor. Personal services in particular are decisively influenced by the individual characteristics of the people involved in the provision of the service.
In this context, the aspect of influencing behavior by controlling becomes particularly important, both in terms of internal service provision and the external factor, if this is integrated into the service creation process as a customer.
Diese Überlegung führt zu einer prozessorientierten Betrachtungsweise, die sich in produktionswirtschaftlichen Dimensionen durch ein Denken in „Input – Aktivität – Output“ niederschlägt. Dabei bietet es sich etwa an, mit Standardwerten je Mengeneinheit der einzelnen Tätigkeiten in Minuten zu arbeiten oder, wie in der – Process cost accounting, mit Prozesskostensätzen. Beide Vorgehensweisen setzen jedoch voraus, dass die Prozesse sich in gleicher oder ähnlicher Weise wiederholen, so dass sog. „Standards of Performance“ festgelegt werden können. Dies geht von der Voraussetzung aus, dass es sich um standardisierte Leistungen handelt, die ständig wiederkehrend erbracht werden, so dass eine Vorgangskalkulation realisierbar ist.
The basis for this process-oriented view can be so-called process structure lists, in which, in analogy to the parts list, the individual sub-processes and activities are recorded in their dependencies (activity chain). The blueprinting can be used as a visualization. Here, the service process is recorded in the form of a flow chart, whereby the recording of a contact and visibility line makes it clear which activities are performed by the customer, by the customer / provider interaction and exclusively by the provider.
It seems appropriate to differentiate the activities to be carried out according to whether they take place in the presence and with the participation of the customer or in his absence, as this can influence the freedom of the service provider. This instrument can be used to reveal the individual activities and interactions and then analyze whether activities are required at all, ie it is particularly a matter of identifying unnecessary processes and how the individual activities can be carried out appropriately.
Process control can, however, also take place with the aid of input or output variables. In doing so, key figure controls (key figures) or a target specification or agreements can be used. In this case, the employee decides how the service is to be provided. Additional regulations can be implemented through quality requirements. This shows that output or input standardization can replace process standardization (standardization of services).
If, on the other hand, a largely individual service is available, then the quantity and time structure can only be estimated. In this context, it is customary to carry out preliminary and post-order calculations.
A heuristic approach has emerged that includes the following steps:
1) Establishment of an actual data collection through permanent recording of relevant characteristics of the service processes carried out.
2) Formation of a target concept for the individual sub-processes to be carried out, whereby the accuracy of these values depends above all on the level of awareness of the services to be provided by the company, i.e. the extent to which data from the same or similar services can be used.
3) Determination of the deployment time for an intended process on the basis of the target concept, taking into account the actual data. Due to the variety of services, it makes sense to determine distinctive actions in the creation process, with the help of which the path from the initial situation to the intended result is recorded.
As a rule, the resulting deployment times will not match the actual times, whereby, in particular, personal-dominant services are often not fully predictable in their detailed sequence. However, they represent at least a starting point for identifying the causes of deviations and keeping deviations within limits.
This results in the need for controlling to carry out both a result and a process control, ie to investigate the question of whether the planned instructions are actually being applied. An operating data acquisition system (PDA system, operating data acquisition), which records quantities and times, can offer valuable support and supplement the accounting system, in which values are recorded. On the one hand, processing, creation and waiting times and, on the other hand, information related to personnel, products and operating resources can be recorded and processed accordingly.
In the context of service production, multi-level refers to the division into preliminary and final combinations. The pre-combination represents an internal factor combination process with the aim of creating a corresponding willingness to perform.
The end combination is characterized by the fact that this willingness to perform with further internal production factors and the external factor to be integrated provides the service. In the pre-combination, questions of capacity dimensioning (capacity management in the service company) and, in the context of the final combination, questions of adjustment to changing sales and production quantities arise as controlling tasks. Due to the high degree of external determination induced by the external factor and the associated irregular incidence of demand, there is an idle cost problem for controlling in the context of ongoing capacity utilization control. A systematic fixed cost management is indispensable (e.g. usage and idle cost analyzes, cost analysis based on the degree of operational readiness).
Bei personalintensiven Dienstleistungen ist ein Problem darin zu sehen, dass die Personalkosten in diesem Bereich bis zu 70% der Overhead betragen können, d.h. die Kostenplanung hat ihren Schwerpunkt auf die Personalkosten zu legen. Hieraus resultieren Probleme für eine verursachungsgerechte Erfassung der Personalkosten. Auch in diesem Zusammenhang erlangt die BDE eine hohe Bedeutung, da sie die Anwesenheits- und Abwesenheitszeiten erfassen muss. Darüber hinaus ist das BDE-System gefordert, die mit der Leistungsbereitschaft verknüpften Probleme, wie etwa die Planung des nachfragebedingten Personaleinsatzes und die Kapazitätsbedarfsplanung, zu unterstützen.
Due to the partial simultaneity between production and sales and the associated interactivity, there are good prerequisites in the service sector for setting up external controlling with simultaneous development of self-controlling (self and external controlling) in order to approach “total controlling”.
This makes controlling something for "everyone" and the importance of influencing behavior through controlling becomes apparent again. For the introduction of self-controlling, the final combination is particularly suitable, due to the external determination by the external factor, since the employees in this phase of the provision of services also have the opportunity to influence the external factor and thus also influence it in self-controlling can involve.