A theoretical model to solve cost shifting problem

Ahmed, Rafiuddin, Leggett, Chris, and Rahman, Khondaker Mizahur (2013) A theoretical model to solve cost shifting problem. In: Proceedings of the 9th Asia Pacific Management Accounting Association Conference. 46. pp. 1-16. From: APMAA 2013: 9th Asia Pacific Management Accounting Association Conference, 1-4 November 2013, Nagoya, Japan.

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Abstract

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.

Item ID: 32599
Item Type: Conference Item (Research - E1)
Keywords: cost shifting, reduction, competitive, learning, monopoly, long term, productivity
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Date Deposited: 21 May 2014 00:07
FoR Codes: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting @ 70%
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability @ 30%
SEO Codes: 91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910402 Management @ 20%
91 ECONOMIC FRAMEWORK > 9104 Management and Productivity > 910405 Public Sector Productivity @ 80%
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