Xyberspace Consulting, Inc. Case Solution
This is a Darden case study. Xyberspace Consulting, Inc., is reconsidering the apportionment of the costs connected with its Training and Educational Services Group (TESG), a common-services or support section to its customer sections. However now, the firm uses an individual departmental rate to allocate real training costs to the user groups, using the user groups' real use of TESG resources.The firm is investigating whether it should allocate TESG fixed and variable costs individually, whether it should use budgeted or actual allocation rates, and whether it should allocate costs based on actual or budgeted utilization. This case is meant to give students exposure to allocating shared- support or services -section costs, comprehending the consequences of different allocation strategies, and assessing how and whether apportionment systems can facilitate strategy execution.
This is just an excerpt. This case is about LEADERSHIP & MANAGING PEOPLE
PUBLICATION DATE: November 15, 2000 PRODUCT #: UV0221-HCB-ENG