haku: @indexterm PROFIT CENTRES / yhteensä: 58
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| Tekijä: | Kreuter, A. |
| Otsikko: | Interne versus externe Leistungsabwicklung in Profit-Center- Organisationen - Ein Blick hinter die Kulissen |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1998 : VOL. 50:6, p. 573-587 |
| Asiasana: | PROFIT CENTRES DECISION MAKING SUPPLIERS EMPIRICAL RESEARCH |
| Kieli: | ger |
| Tiivistelmä: | Decentralizatiion is a key element of recent restructuring and management concepts. Independent subunits offer their components, products or services to each other in internal markets competing against external suppliers by using transfer prices. The article elaborates on the emerging consequences to sourcing behaviour and supplier relations between profit centers based on the results of an empirical study. Through being independent large differences exist for profit centers in dealing with internal partners or external suppliers. The fact of belonging to the same company restricts their options of sanctioning unpleasant behaviour of internal partners in contrast to externalt suppliers. As a consequence managers hold the believe that relations with internal partners are much more complicated and less preferable than those with external partners. |
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