Achieving Managerial Synergism: Balancing Strategic Business Units and Profit Centers
Journal of Market-Focused Management - Tập 5 - Trang 59-73
Tóm tắt
Much of the marketing and management literature emphasizes the importance of Strategic Business Units (SBUs) as an organizational unit in developing market power or competitive advantage. On the other hand, the accounting literature puts special emphasis on Profit Centers (PCs) as an organizational unit. Are these two organizational units related? If so, how? This article makes a critical distinction between the two concepts. In this analysis, SBUs are based on a long-term, outward-looking market orientation for achieving profitability, whereas PCs focus on a short-term, inward-looking cost reduction approach to achieve profits. It is posited that distinguishing between the two and managing SBUs and PC strategically is likely to generate a synergistic impact for the firm. This impact will both enhance its competitive position in the market and its profit picture.
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