The Workload Control (WLC) concept is one of few Production Planning & Control (PPC) solutions
appropriate for Make-To-Order (MTO) companies yet its successful implementation is an enduring
challenge. Most implementations reported are in large organisations yet it has been argued that WLC
is particularly suitable for Small & Medium sized Enterprises (SMEs) with limited financial
resources. Moreover, previous studies do not adequately describe the process through which
implementation success was achieved. In this paper, data collected through semi-structured face-toface
interviews with key personnel from 41 companies is presented in order to build up a body of
evidence on the characteristics of MTO SMEs that affect WLC implementation. The data paints a
complex picture of MTO production and suggests that research is likely to be required to move theory
closer to practice and organisational change to move practice closer to theory. The former is
recommended where processes perform well or appear difficult to change; the latter is recommended
where fundamental WLC principles are involved. Two outputs emerge from the study: (1) a research
agenda for refining the WLC concept to improve alignment between theory & practice, covering the
customer enquiry, order entry, design & engineering and order release stages; and, (2) an
implementation strategy, including elements of organisational change and covering preimplementation,
implementation and post-implementation stages. The characteristics of MTO SMEs
identified should be used in future research to develop more realistic simulations for testing
conceptual refinements while field research should apply and extend the implementation strategy
presented in order to develop a more detailed roadmap for successful WLC implementation in
practice.