{"title":"布朗-福尔曼:从企业计算中获利","authors":"Brandt R. Allen, R. Lennon","doi":"10.2139/ssrn.1583778","DOIUrl":null,"url":null,"abstract":"Brown-Forman installed a profit-center control system for its information services department (IS) in 1991. The results were dramatic: costs were flattened, backlogs disappeared, and cooperation improved. Subsequent events raised more concerns: mainframe volumes dropped as applications moved to less costly platforms and new technologies became available, but there was no money to pay for them. To avoid cross-subsidization, all profits were remitted to users. IS requested new \"investment funds\" from the company's Executive Committee. The request raised the question: Is this the way profit centers are supposed to work?","PeriodicalId":158767,"journal":{"name":"EduRN: Other Social Sciences Education (Topic)","volume":"151 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2010-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Brown-Forman: Profiting on Corporate Computing\",\"authors\":\"Brandt R. Allen, R. Lennon\",\"doi\":\"10.2139/ssrn.1583778\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Brown-Forman installed a profit-center control system for its information services department (IS) in 1991. The results were dramatic: costs were flattened, backlogs disappeared, and cooperation improved. Subsequent events raised more concerns: mainframe volumes dropped as applications moved to less costly platforms and new technologies became available, but there was no money to pay for them. To avoid cross-subsidization, all profits were remitted to users. IS requested new \\\"investment funds\\\" from the company's Executive Committee. The request raised the question: Is this the way profit centers are supposed to work?\",\"PeriodicalId\":158767,\"journal\":{\"name\":\"EduRN: Other Social Sciences Education (Topic)\",\"volume\":\"151 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2010-04-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"EduRN: Other Social Sciences Education (Topic)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.1583778\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"EduRN: Other Social Sciences Education (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.1583778","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Brown-Forman installed a profit-center control system for its information services department (IS) in 1991. The results were dramatic: costs were flattened, backlogs disappeared, and cooperation improved. Subsequent events raised more concerns: mainframe volumes dropped as applications moved to less costly platforms and new technologies became available, but there was no money to pay for them. To avoid cross-subsidization, all profits were remitted to users. IS requested new "investment funds" from the company's Executive Committee. The request raised the question: Is this the way profit centers are supposed to work?
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