A theoretical model to solve cost shifting problem
Conference Publication ResearchOnline@JCUAbstract
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.
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APMAA 2013: 9th Asia Pacific Management Accounting Association Conference
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Pages Count
16
Location
Nagoya, Japan
Publisher
Asia Pacific Management Accounting Association
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Publisher Location
Nagoya, Japan
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DOI
10.2139/ssrn.2437743