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The development of dietary catering for outpatients is an opportunity to be one of the hospital profits centers. The study objective was to analyze the potential and the feasibility of the nutrition department as a profit center. The study design was cross-sectional. Data was collected through questionnaires and analyzed by descriptive and correlation analysis. The respondents were 70 inpatients families, 30 management hospital staff, and 32 nutrition department staff. A feasibility analysis was performed using Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI), Payback Period (PP), and BEP (Break-Even Point). The results found that there was a relationship between willingness and capacity to pay for main meals (p = 0.013), with an average price of main food Rp. 16,193 ± 9,060 for portion. Respondents from management staffs who agreed to the nutrition department to be a profit center were 90.0 percent and all nutrition staffs. The market aspect was described from the 10 highest diseases of inpatients become a potential market as follow up treatment for post hospitalized patients. The technical aspect shows that the hospital is located in a strategic area and has adequate facilities. The organizational and management aspects show the support and commitment from top management, the commitment of nutrition department staff, and eligible human resources. The economic and financial aspects were described from NPV> 0, IRR> initial capital. The study conclusion was the Nutrition Department of RSUD AA has the potential to develop into a profit center and is feasible to implement. Keywords: f easibility study, nutrition services, profit center ABSTRAK Pengembangan katering diet kepada pasien post rawatan merupakan peluang menjadi profit center dari Instalasi Gizi RSUD AA. Tujuan penelitian adalah untuk menganalisis potensi dan kelayakan pengembangan I nstalasi Gizi RSUD AA menjadi profit center. Desain p enelitian adalah cross - sectional . Pengumpulan data potensi dilakukan menggunakan kuesioner. Responden adalah 70 orang keluarga pasien, 30 orang dari manajemen, dan 32 orang dari instalasi gizi RSUD AA. Analisis potensi dilakukan secara deskriptif dan uji korelasi. Analisis kelayakan dilakukan dengan Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI), Payback Periode (PP) dan BPE ( Break Even Point) . Hasil penelitian ditemukan ada hubungan antara kemauan dan kemampuan membayar makanan utama (p=0,013), dengan rata-rata harga makanan utama Rp. 16 . 19 3 ± 9 . 0 60 per porsi . Responden dari manajemen yang menyetujui Instalasi Gizi menjadi profit center adalah 90,0 persen dan semua responden dari instalasi Instalasi Gizi menyetujui menjadi profit center. Aspek pasar dapat dilihat dari 10 penyakit terbesar pasien rawat inap di RSUD AA tahun 2019 yang menunjukkan peluang pasar karena penyakit tersebut membutuhkan diet khusus tidak hanya selama perawatan di RS tetapi juga selama perawatan di rumah. Aspek teknis menunjukkan RSUD AA berada pada lokasi yang strategis, dengan luas yang memadai, dan fasilitas yang cukup. Aspek organisasi dan manajemen menunjukkan a danya dukungan dan komitmen dari top manajemen , k omitmen pegawai instalasi gizi, or ganisasi pengelolaan instalasi gizi sudah mendukung dan j umlah tenaga yang mencukupi . Aspek ekonomi dan keuangan ditemukan dari NPV > 0, IRR > modal awal . Kesimpulan penelitian adalah Instalasi Gizi RSUD Daerah Arifin Achmad mempunyai potensi dalam pengembangan menjadi profit center dan layak untuk dilaksanakan. Kata kunci: p elayanan gizi, profit center, studi kelayakan

Drawing on Wales, Monsen, and McKelvie's (2011, Entrepreneurship Theory and Practice,35(5), 895–923) model of entrepreneurial orientation pervasiveness and the strong culture hypothesis (Denison, 1984, Organization Dynamics,13, 4–22), this study investigates howentrepreneurial orientation (EO) strength, defined as the level of agreement in the shared perceptions of EO, serves as a boundary condition of the EO–firm performance relationship. Four field studies provide evidence for a valid and reliable 10-item multidimensional measure of entrepreneurial orientation, the EO-10, which in turn, may be used to assess EO strength. We establish content and construct validity of the EO-10 (study 1;n= 447 employees), criterion-related validity with revenue growth and sales growth (study 2;n= 412 employees in 43 profit centers), and convergent validity with Covin and Slevin's (1989, Strategic Management Journal,10, 75–87) 9-item measure (study 3;n= 291 employees). Finally, in study 4 (n= 853 employees nested in 22 organizations), we demonstrate the interactive effects of EO and EO strength on profit growth and revenue growth. In sum, this study provides conceptual and empirical evidence for the importance of EO strength as a moderator of the EO–firm performance relationship.

The subject of the research is a corporate real estate portfolio (CREP) of Sberbank PJSC. The aim of this study is to establish significance of developing methodological and theoretical approaches towards value management of the bank’s corporate real estate portfolio as a profit center and practical approaches towards optimizing portfolio composition. The theoretical and methodological basis of the study includes the scientific works of Russian and foreign researchers on the problems of corporate real estate management (including that of the banks’), statistical analysis of CREP, fundamental and price analysis of commercial real estate market, PEST-analysis and SWOT-analysis of CREP. The results of the study are the introduction of the term “corporate real estate management system as a profit-center” and overall analysis of the existing approaches towards managing corporate real estate as a profit center, comparison different compositions of CREP composition. Practical and substantive statistical analysis of the current CREP state was undertaken as well as the key aspect of CREP value management was studied – namely optimization of ratio between owned and leased properties within the portfolio. The authors conclude that ownership is fit for some properties of Sberbank PJSC – head offices and key business divisions, which among things dictate certain corporate image requirements. However, for most of the rest of CREP properties, leasing however is a more appropriate format that enables corporation to respond to an ever-changing business environment.

Purpose This paper aims to analyze the present status of customer support services (CSS) and advocate the re-positioning of support services from an administrative cost center to a strategic profit center. Authors demonstrate how customer support or after sales services can be a source of competitive advantage and revenue generation for firms. Design/methodology/approach The study adopts a conceptual approach grounded in theoretical foundations of service dominant logic, customer loyalty and customer centricity along with practical illustrations from the industry. Findings Following the tenets of theory, review of existing research and analysis of the industry practices, the authors propose a new framework to enable the repositioning of customer service function. The key propositions include establishing customer support as separate business unit and insights center, introducing a new role of a C-level chief customer support officer to lead the customer support unit, adopting a customer-centric culture and process, enabling frontline IT support and investing in frontline employee skills development. Research limitations/implications Academics should examine the potential of customer support, where the strategic importance is low at present, leading to customer dissatisfaction. The new approach and positioning of customer support calls for a new direction for research in this area focusing on enablers, challenges and further implications. To succeed in this competitive era, firms should be conscious of the value of customer service and undertake concrete actions to generate value for all stakeholders. Practical implications Industry can use the new framework and re-position CSS of the organizations. The CSS unit can be different from other business units in the organizations. The CSS would evolve and emerge from the live customer insights. CSS unit can be managed by the C level chief CSS officer. Customer-centric culture would be developed and front line processes can be made customer-oriented by the officer. Thus, this paper and framework would provide new customer-centric directions to the organizations for effective functioning. Originality/value This is the original piece that has emerged from the experience and expertise of the authors.

PurposeAnalyze the importance of sustainable innovation strategy applied in manufacturing companies in Indonesia which affects the company's financial performance through several mediating variables.Design/methodology/approachThe population in this research was medium and large manufacturing company business units in East Java. Business units are part of a company considered as the profit center. The business unit as the unit of analysis in this research is part of the organization that: (1) is responsible for the production and marketing of a product or set of products; (2) is formed by product type; (3) has its own competitors which are different from competitors of other business units or divisions within a parent company; (4) has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.FindingsInnovation strategy has a significant effect on financial performance. Human capital does not significantly mediate the relationship between innovation strategy and financial performance. Capital performance and internal performance do not mediate the relationship between innovation strategy and financial performance. Management accounting information system does not mediate the relationship between innovation strategy and financial performance. Internal process performance mediates the relationship between innovation strategy and financial performance. Management accounting information system and internal process performance mediate the relationship between innovation strategy and financial performance.Originality/valueThe difference in findings confirms that this research needs to be conducted. On the other hand, there is no research that has comprehensively tested the mediating effects of Human Capital and Management Accounting Information System in the relationship between Innovation Strategy and Internal Process Performance and the Impact on Corporate Financial Performance. The originality of this research can be seen in the use of contingency theory which narrows the gap between the industrial organization (I/O) paradigm and the resource-based view (RBV) regarding competitive advantage and performance. Specifically, this research introduces innovation strategy, human capital, management accounting information system, and internal business process performance as the contingency factors that affect financial performance. Second, empirically, this research tries to reduce the gap in empirical research by offering new research model and new research establishment at the level of strategic business units (SBU) in manufacturing companies in East Java. This research is expected to be useful for policy decision making, especially for managers who want to improve strategic business unit's financial performance.

Nowadays, due to globalization and intensified market competition, management attention has to be focussed on efforts where they will do the most good. In order to survive, especially in the service industry, Managers in the new business environment need more relevant cost and performance information on the organization’s activities, processes, products/services and customers. The task of management accounting is to prepare this accounting information, which has the possibility to indicate what costs, revenues and results should be. Responsible accounting is an underlying concept of accounting performance measurement systems. The basic idea is that large diversified organizations are difficult, if not impossible to manage as a single segment, thus they must be decentralized or separated into manageable parts. These parts or segments are referred to as responsibility centers that include: revenue centers, cost centers, profit centers and investment centers. This approach allows responsibility to be assigned to the segment managers that have the greatest amount of influence over the key elements to be managed. These elements include revenue for a revenue center, costs for a cost center, a measure of profitability for a profit center and return on investment for an investment center.

This article is devoted to the study of personnel management services as one of the key divisions of a modern enterprise, as well as the development of personnel services along the way from costs to the profit center.

This study1 presents a methodology for assessing the strategic sustainability of enterprises in Russian regions at the micro level as a part of assessing the strategic sustainability of the complex of enterprises in a region. The authors suggest directions for fostering the economy of the depressed regions ofRussiaby improving the management of strategic sustainability of the complex of large, medium, and small enterprises in a region. The recommendations developed for federal and regional authorities on how to improve the management of the complex of enterprises in the regions are based on the hypothesis proved in the study about the dependence of economic development indicators of a region on the strategic sustainability of the complex of enterprises operating in its territory.Aim. The study aims to suggest directions for improving the management of the strategic sustainability of large, medium, and small enterprises in the depressed regions of Russia based on the formation of regional profit centers.Tasks. The authors identify the peculiarities in the development of large enterprises in the depressed regions of Russia by calculating an integrated index of economic and financial sustainability of enterprises; conduct a comparative analysis of the activities of large enterprises in depressed and developed regions to prove the hypothesis about the dependence of the economic and financial sustainability of large enterprises on the region’s level of socio-economic development; develop recommendations for federal and regional authorities on how to improve the management of the complex of large, medium, and small enterprises, including a proposal on the formation of regional profit centers.Methods. The theoretical and methodological basis of this study includes theories and concepts on the role of enterprises and entrepreneurship in the economic development of a region. The study uses general scientific methods: analysis and synthesis, comparative and statistical analysis, systematization, calculation of an integrated index, financial ratio analysis.Results. The economic and financial indicators of large businesses in depressed regions are comparable to those of large businesses in developed regions (including the development indicators of the largest enterprises included in the Expert 600 rating), with some indicators showing values that are even higher than in developed regions. This confirms the hypothesis that the level of socio-economic development of a region does not have a dominant effect on the sustainability of development of large enterprises. The level of development of regional economies depends on the regional business structure. The revealed patterns make it possible to propose directions for improving the management of strategic sustainability of enterprises in depressed regions to federal and regional authorities.Conclusions. The improvement of development management in depressed regions should be aimed at developing government support tools that facilitate the development of the complex of enterprises in the regions. It is necessary to integrate the sustainability management of the complex of enterprises in a region into the strategic management system at the federal and regional levels. Along with the implementation of national projects aimed at developing small businesses, increasing labor productivity, supporting innovation and development institutions, in depressed regions it is also necessary to implement projects aimed at developing large businesses and integrating them with medium and small enterprises based on cooperation roadmaps. A new approach to the development of depressed regions based on the formation of regional profit centers would facilitate the formation of the sustainability of the complex of enterprises in depressed regions, allowing rational use of national project funds. This study is a continuation of the article “Approaches to assessing the strategic sustainability of large, medium, and small businesses in the depressed regions of Russia” published in Ekonomika i upravlenie No. 10, 2019.

The article substantiates the need to increase the efficiency of banking activities in the context of transformational processes which take place in the world in general, and in particular inUkraine. In today’s environment, when banking business becomes more risky, the efficiency of bank activity becomes the basis for making management decisions in banking institutions and establishing mutually beneficial relations between banks and their clients.The author emphasizes the effectiveness of the distribution of banking business to profit centers, which allows to determine the financial result of certain areas of banking business and effectively redistribute bank resources inside the bank. They claim that one of the most risky areas of banking is the purchase and sale of monetary resources, as the financial result of the business and its direct effectiveness depend on the correct pricing of resources. To this end, the article proposes a method for determining the profit centers of the bank and assessing the effectiveness of their activities.The necessity of using transfer pricing in the conditions of the division of banking business to profit centers to improve the method of determining the financial result from banking activity is also grounded in this research. The principle of conditional purchase and sale of resources is used to determine the financial result of the activity of the profit center of the bank. It is an integral part of the methodology for assessing the activity of related business units in the risk-return system. The essence of this principle is that all resources that are attracted to the bank by one unit are conditionally sold to other units of the bank. The author presents his vision for managing the transfer pricing process in Ukrainian banks, which will positively affect the dynamics of banking business performance indicators. It is shown that transfer pricing systems play a significant role in calculation profitability and effectiveness of profit centers on active and passive operations, which makes it possible to consider transfer pricing as a tool for managing the interest rate risk of a bank. The main terms for constructing resources transfer price are defined: transfer price BID, transfer price offer, stimulation margin., Обґрунтовується необхідність підвищення ефективності банківської діяльності в умовах трансформаційних процесів, що відбуваються загалом у світі та в Україні зокрема. У сучасних умовах, коли банківський бізнес стає все ризикованішим, основою ухвалення управлінських рішень у банківських установах і встановлення взаємовигідних відносин між банками та їхніми клієнтами стає ефективність діяльності банку.Зроблено акцент на ефективності розподілу банківського бізнесу на центри прибутку, що дозволяє визначити фінансовий результат окремих напрямів банківського бізнесу та ефективно перерозподіляти банківські ресурси всередині банку. Вони стверджують, що однією з найбільш ризикових ділянок банківського бізнесу є купівля і продаж грошових ресурсів, оскільки від фахового формування ціни на ресурси залежить фінансовий результат бізнесу і його безпосередня ефективність. Запропоновано методику визначення центрів прибутку банку та оцінки ефективності їхньої діяльності.Також обґрунтовується необхідність використання трансфертного ціноутворення в умовах поділу банківського бізнесу на центри прибутку з метою вдосконалення методики визначення фінансового результату від банківської діяльності. Для визначення фінансового результату діяльності центру прибутку банку використовується принцип умовної купівлі і продажу ресурсів. Він є невід’ємним елементом методології оцінки діяльності пов’язаних бізнес-одиниць у системі координат «ризик — дохідність». Сутність цього принципу полягає в тому, що всі ресурси, які залучають до банку одні підрозділи, умовно продають іншим підрозділам банку. Наведено власне бачення на управління процесом трансфертного ціноутворення в банках України, яке позитивно впливатиме на динаміку показників ефективності банківського бізнесу., Oбосновывается необходимость повышения эффективности банковской деятельности в условиях трансформационных процессов, происходящих в целом в мире и в Украине в частности. В современных условиях, когда банковский бизнес становится все более рискованным, основой принятия управленческих решений в банковских учреждениях и установления взаимовыгодных отношений между банками и их клиентами становится эффективность деятельности банка.Cделан акцент на эффективности распределения банковского бизнеса на центры прибыли, что позволяет определить финансовый результат отдельных направлений банковского бизнеса и эффективно перераспределять банковские ресурсы внутри банка. Они утверждают, что одной из наиболее рисковых участков банковского бизнеса является покупка и продажа денежных ресурсов, поскольку от верного формирования цены на ресурсы зависят финансовый результат бизнеса и его непосредственная эффективность. С этой целью предложена методика определения центров прибыли банка и оценки эффективности их деятельности.Также обосновывается необходимость использования трансфертного ценообразования в условиях разделения банковского бизнеса на центры прибыли с целью совершенствования методики определения финансового результата от банковской деятельности. Для определения финансового результата деятельности центра прибыли банка используется принцип условной покупки и продажи ресурсов. Он является неотъемлемым элементом методологии оценки деятельности связанных бизнес-единиц в системе координат «риск — доходность». Суть этого принципа заключается в том, что все ресурсы, привлекаемые в банк одними подразделениями, условно продаются другим подразделениям банка. Подается собственное видение на управление процессом трансфертного ценообразования в банках Украины, которое может положительно повлиять на динамику показателей эффективности банковского бизнеса.

We examine how the congruity and the measurability of performance measures affect the demand for discretion in incentive contracting. We test our hypotheses using survey data from 179 profit center managers in China. Focusing on the use of non-financial performance measures, we predict and find that the demand for discretion increases as measurability decreases. Furthermore, congruity amplifies the rate of increase in the demand for discretion. Our findings add to the literature on the use of discretion in incentive contracting.

Purpose Wine is an important profit center for restaurants. The purpose of this paper is to address some of the challenges and opportunities at the nexus of wine and hospitality, with an eye on relationship building between smaller wineries and dining establishments. Design/methodology/approach The paper is essay style with acknowledgments made to extant literature, as well as US industry-based intelligence. Findings Primary challenges facing small wineries trying to enter the restaurant market revolve around constraints imposed by the traditional distribution system mindset, as well as pricing issues affecting procurement and markup of wine for restaurant use, limited abilities to provide sufficient inventory and the lack of time and people resources. Counterpoint discussion reveals opportunities related to increased focus on experience-based wine sales in restaurants, the importance of the story and the value of co-branding. Practical implications Partnerships with restaurants can be a delicate yet desirable part of a small winery’s strategy. The key is to develop a mutually beneficial relationship, while fulfilling the objectives and missions of both winery and restaurant. When wineries and restaurants carve out the time and invest the people resources to successfully and purposefully co-brand, optimum symmetry is formed which leads to mutually valued dining and special gastronomic experiences for the winery/restaurant partners and their customers. Originality/value In a viewpoint format, the paper outlines and discusses the key elements of relationship building between small wineries and restaurants.

Profit is one of the main economic categories, reflecting all aspects of the activities of business entities and ensures their stable operation. Making and maximizing a profit gives the company the opportunity for continuous development and improvement, providing it with competitive advantages in the market. Achieving maximum profit and minimizing costs is one of the main goals of any commercial enterprise. The purpose of the article is to reveal the theoretical foundations of the economic mechanism of profit management based on the use of the processes of its planning, analysis and distribution. As study results shows the structure of the mechanism of profit management includes: state regulatory and market economic regulation of the process of formation and use of profit, as well as a system of specific internal methods and techniques that form the enterprise. It was emphasized that the theoretical foundations of profit management should be based on the principles of integration with the general management system, for the solution of the different tasks, flexibility and variability of approaches to the development of management decisions. It was substantiated that in the process of forming profits, enterprises often face a decrease in actual revenues compared with the plan. This situation should be corrected by reducing costs and ensuring non-operating income. It was proved that the main goal of the profit distribution process is to optimize the proportions between the share of profits, its capitalization and consumption. Optimization is necessary to ensure the implementation of the enterprise development strategy and the growth of its market value. The necessity of creating special separate subdivisions at enterprises (profit centers), which provide in dynamics the optimal combination of the values of sales volume, selling prices, variable and fixed costs, income and net profit, was confirmed.

In plain financial terms, departments are viewed as either profit centers or cost centers. The former generate revenues, while the latter only do so indirectly. Sales and marketing are typical examples of profit centers. R&D and engineering are often counted as cost centers. My premise is that by accepting this viewpoint, you will be losing out on substantial gains. In this chapter, you will learn how to make innovation an integral part of your organization. Doing so will unlock business opportunities, market-leading edges, and, ultimately, profits.

‘Ghosting’, or the unethical practice of having someone other than the student registered in the course take the student’s exams, complete his or her assignments, and write his or her essays, has become a common method of cheating in today’s online higher education learning environment. Internet-based teaching technology and deceit go hand in hand because the technology establishes a set of perverse incentives for students to cheat and institutions to either tolerate or encourage this highly unethical form of behavior. For students, cheating becomes an increasingly attractive option as pre-digital safeguards—for instance, in-person exam proctoring requirements and face-to-face mentoring—are quietly phased out and eventually eliminated altogether. Also, as the punishments for violating academic integrity policies are relaxed, the temptation to cheat increases accordingly. For institutions, tolerating, normalizing, and encouraging one type of student cheating, ghosting, improves the profitability of their online divisions by bolstering student enrolments and retention. In universities and colleges across the globe, online divisions and programs have become thriving profit centers, not because of the commonly attributed reasons (student ease, safety during health crises, and convenience of taking courses online), but due to a single strategic insight: ubiquitous opportunities for ghosting improve profit margins and maximize revenue.

Process industries still mainly approach maintenance in terms of cost, in which the goal is to achieve lowest possible costs. Since the 1970s, literature advocates for a profit-driven approach for maintenance. A profit-driven maintenance approach enables companies to improve operations as it covers the impact from maintenance on the revenue and contribution margins in the company, e.g. by assessing the value of increased or decreased output on the production. In case the industry faces drastic changes due to technological advances—such as increase in automation, Industry 4.0, Big Data, and Internet of Things—and instability on the market, reducing costs of maintenance without considering impact on profit could potentially lead to lost revenue. Without a clear definition of the profit-driven approach—and how to achieve it—both researchers and managers run the risk of losing profitable opportunities. This paper presents characteristics of cost and profit-driven approaches for maintenance activities, shows KPIs associated with profit centers, and lists maintenance enablers for the transition to profit center.

Blockchain, IoT, and AI are key technologies driving the next wave of the digital transformation. We argue that these technologies will converge and will allow for new business models: Autonomous agents (i.e., sensors, cars, machines, trucks, cameras, and other IoT devices) will in the future act as own profit centers that (1) have a digital twin leveraging IoT, (2) send and receive money leveraging blockchain technology on their own, and (3) autonomously make decisions as independent economic agents leveraging AI and data analytics. We further argue that this convergence will drive the development of such autonomous business models and, with it, the digital transformation of industrial corporations.

This paper presents an examination of how the offering rebates to consumers from an e-commerce platform affects both pricing and multi-channel management of a third-party seller who distributes goods through the platform's online marketplace in addition to an independent offline retailer. The seller sells goods directly to consumers through the online channel, although it charges a wholesale price to the offline retailer. Online revenues are shared with the platform according to the royalty rate. We first consider a short-run model in which both royalty and rebate rates are given exogenously. When the platform issues consumer rebates at its own expense, greater rebates make the online channel more attractive not only to consumers, but also to third-party sellers. Consequently, an exogenous increase in the rebate rate makes the seller adjust its pricing to shift its profit center online, which benefits the online platform but hurts the offline retailer. By contrast, if consumer rebates are issued at the seller's expense, then the opposite occurs. That is, interestingly, greater rebates for online purchasing are beneficial to the offline retailer because the seller moves its profit center offline. Moreover, we address the long-run model in which the platform determines royalty and rebate rates endogenously. We show that a continuum of multiple equilibria exists with respect to these decisions, all of which produce an equal payoff for each firm. Lastly, we discuss how an e-commerce platform should utilize consumer rebates in a complementary way with its royalty rate decision in the face of demand uncertainty.

Many e-commerce platforms have established their warehouses to facilitate the storage and delivery of packages. This paper proposes a novel business model --- cross-sampling through e-commerce warehouses --- that e-commerce platforms with direct control over physical packages can adopt. Cross-sampling allows physical free samples provided by one brand (sampling brand) to be distributed with the packages of another unrelated brand. We demonstrate how the cross-sampling model can integrate offline control and online information to commercialize the package flow. In close collaboration with Alibaba, we implemented cross-sampling through a large-scale field experiment, in which more than 55,000 free samples were distributed, to empirically examine its effectiveness in driving online sales of the sampling brand. We show that cross-sampling offers three distinct advantages. First, it can be implemented at a large scale with negligible cost by leveraging the existing package flow. Second, it is highly effective in increasing brand impressions and online sales of the sampling brand and acquiring new customers. Third, it utilizes both user information (online) and item information (of the package) to personalize cross-sampling. We develop an analytical framework to monetize this information advantage of cross-sampling and quantify the value of information. Overall, cross-sampling is proven effective, and the analytical framework can be applied to other opportunities, including cross-selling and bundling across brands and categories. In this way, we demonstrate the potential of a new business model that leverages the offline logistics infrastructure as a profit center.

In many organizational contexts, managers might have self-serving incentives whereby giving high evaluations to employees comes at the expense of their own payoff. In this study, I examine the impact of managers’ self-serving incentives on the collection and use of information for the purpose of subjective performance evaluation. I find that managers with self-serving incentives collect less information than managers with no self-serving incentives. When managers do collect all available information, I find that managers with self-serving incentives interpret that information in a more self-interested way by giving lower upward adjustments to employees’ compensation than do managers with no self-serving incentives. However, information avoidance under self-serving incentives is mitigated when employees propose self-evaluations and managers observe these self-evaluations afterwards. My findings increase our knowledge about the role of subjective performance evaluations in modern organizational contexts where managers might have self-serving incentives, such as business units operating as profit centers and profit-accountable teams.

Modern food service operators compete in a dynamic environment, where competition is intense and consumers have a multitude of choices in both cuisine and establishments to choose from. To compete, food service operators have to find new ways to differentiate from their competitors, showcasing culinary arts with interactive open kitchens, celebrity chefs and their endorsements, highly rated social media reviews, coveted Michelin star ratings, and a host of modern and traditional preparation and presentation styles (O'Fallon and Rutherford, 2011). However, operational costs continue to grow and the modern food service manager must be adept at controlling their operations in an efficient and effective manner, particularly in the hotel environment where there is immense pressure for the food service operation to achieve and maintain its profit center status (Iredell, 1963; Rodgers, 2007).

Финансовые результаты деятельности компании являются основным объектом стратегического учета и контроля, оптимальное формирование которого способствует эффективной реализации миссии компании, укреплению её конкурентной позиции и финансовой устойчивости. В данной статье представлена модель стратегического учета финансовых результатов, ориентированная на принципы децентрализации управленческих полномочий в системе стратегического менеджмента по центрам финансовой ответственности. Разработана структура центра прибыли, определен формат и содержание бюджета прибыли, формат и содержание стратегической отчетности по центру прибыли.

В данной статье рассмотрены вопросы учета затрат на производство по центрам ответственности на примере лесозаготовительной организации ООО «РимбунанХиджау МДФ». Предложены рекомендации для ведения раздельного учёта затрат на лесохозяйственные работы, что позволит организации формировать информацию, отвечающую современным требованиям хозяйствования., This article discusses the issues of accounting for production costs by responsibility centers on the example of the logging organization LLC «Rimbunan Hijau MDF». Recommendations for separate accounting of costs for forestry work are proposed, which will allow the organization to generate information that meets modern management requirements., Экономика и предпринимательство, Выпуск 4 (117) 2020

Accountability accounting is an accounting system that recognizes the various centers of responsibility in the whole company, which reflects the plans and actions of each responsibility center by determining certain revenues and costs. The purpose of this research is to explain the implementation and application of the profit center accountability accounting system as well as explaining the accountability accounting application system to assess the work performance of the profit center at UD. Mulya Jati Widang Tuban furniture. This type of research conducted by the author is descriptive analysis, namely a study to make a systematic, active and accurate description of a picture or painting regarding the factors, properties and relationships between the phenomena under study then compared with existing practices and conclusions drawn. Implementation and application of accounting system for profit center accountability accounting at UD. Meubel Mulya Jati, said to be good where there is an audit every year-end on the financial statements by each division where the calculation process is based on analysis of expenses / operational costs and sales results. Next, the performance of the profit center manager has increased every year.

In the article possibilities of increase of speed for solving a certain class of problems with the help of a profit center created in NIIVK named after М. А. Kartsev. As such capabilities are considered video cards and an optical module InLight256, the dimensions of which allow it to be included in the structure of the profit center. As an example of the use of video cards to improve the speed of implementation of algorithms, an algorithm is considered for finding the shortest coverings of Boolean matrices and further use of the results of this algorithm to find the minimal forms of weakly defined Boolean functions. The article shows that the use of a video card for the class of problems under consideration makes it possible to obtain a gain in time several times. The optical module InLight256, developed by the Israeli company Lenslet, is currently the only optical processor that is commercially available, which can be purchased. The module is equipped with software and is compatible with modern electronic modules. The article lists the advantages of optical modules in comparison with electronic modules and the main characteristics of the above module. In addition, the possible areas of application of the module for both peaceful purposes and military are indicated.

Synopsis The dilemma down under is a two-party distributive negotiation with integrative potential. A large airline, Transpacific Airlines (TPA), created an internal tour operator brand named Transpacific Vacations as a separate profit center. After licensing its brand to Global Tour Services and establishing operations in the UK, negotiations to take over the internal tour operations of TPA-Australia are about to begin. The case involves the negotiation between Mr Edwards, representative of GTS, and Ms Bentley, representative of TPA-Australia. Research methodology The dilemma down under is based on a real negotiation with altered names and facts. All names of companies have been changed. All names of protagonists have been changed. The year of the case has also been altered. The case was created after an extensive interview with an individual engaged in the actual negotiation. Relevant courses and levels Students in courses related to negotiation and/or decision making. The case also works in international management/strategy courses where students are asked to apply market entry mode decisions along with the accompanying negotiations. The case is most appropriate for undergraduate courses, but can be used for graduate courses. The case can easily be used with common negotiation textbooks, such as Negotiation, 7th edition by Lewicki et al. (2014). Theoretical bases The exercise will be able to reinforce basic distributive negotiation concepts, including identifying issues, positions, interests, alternatives to a negotiated agreement, reservation (resistance) points, target (aspiration) points and opening bids, while at the same time challenge students to look for integrative potential among and across the issues. The case also provides an opportunity to explore the connection between negotiation and international market entry choice.