登入選單

返回Google圖書搜尋

A Theoretical Model to Solve Cost Shifting Problem

Rafiuddin Ahmed

出版	SSRN, 2014
URL	http://books.google.com.hk/books?id=kwMpzwEACAAJ&hl=&source=gbs_api

註釋

Cost shifting strategy in service organizations causes difficulties between co-existing internal business units each competing for scarce resources. Within regulatory and legal constraints, cost shifting between business units instigates concomitant changes to each unit's profitability/budget-surpluses. For internal monopoly and competitive units, this strategy has shortcomings. Through management sponsored training programs, employee learning and productivity improvements offer a long-term approach to better address this short-term cost shifting problem. We mathematically model this solution, and outline further research that builds on this long-term cost shifting approach.