چکیده
مقدمه
مطالعات
مدل
بهترین راه حل اول
بخش فناوری اطلاعات به عنوان مرکز هزینه سازماندهی شده
بخش فناوری اطلاعات به عنوان یک مرکز حرفه ای سازماندهی شده
مقایسه ساختارهای سازمانی
تأثیر ساختار سازمانی بر تنوع خدمات
بحث
منابع
Abstract
Introduction
Literature
Model
First Best Solution
IT Department Organized as a Cost Center
IT Department Organized as a Proft Center
Comparison of Organizational Structures
Effect of Organizational Structure on Variety of Services
Discussion
References
چکیده
چرا برخی از شرکت ها بخش های فناوری اطلاعات خود را به عنوان مراکز سود سازماندهی می کنند در حالی که سایر شرکت ها فناوری اطلاعات را به عنوان مرکز هزینه سازماندهی می کنند؟ این ساختارهای سازمانی که معمولاً به کار میروند با عدم تقارن اطلاعاتی و حقوق تصمیمگیری که به بخش فناوری اطلاعات داده میشود، مشخص میشوند. پیچیدگی فناوری اطلاعات و تکامل سریع آن منجر به عدم تقارن اطلاعاتی می شود که در آن بخش فناوری اطلاعات اطلاعات خصوصی در مورد فناوری و هزینه دارد و بخش های مصرف کننده اطلاعات خصوصی در مورد تقاضا دارند. تحت ساختار سازمانی مرکز هزینه، شرکت کیفیت و تعداد خدمات فناوری اطلاعات ارائه شده توسط بخش فناوری اطلاعات را تعیین می کند. در حالی که تحت ساختار مرکز سود، بخش فناوری اطلاعات در مورد کیفیت، قیمت و تنوع خدمات فناوری اطلاعات تصمیم گیری می کند. ما متوجه شدیم که کیفیت خدمات فناوری اطلاعات تحت مرکز هزینه با عدم اطمینان بیشتر در تقاضا برای خدمات فناوری اطلاعات کاهش می یابد. همچنین متوجه شدیم که ساختار مرکز هزینه می تواند خدمات فناوری اطلاعات با کیفیت بالاتری نسبت به ساختار مرکز سود ارائه دهد و مصرف خدمات فناوری اطلاعات در ساختار مرکز سود می تواند بالاتر باشد. ساختار سازمانی ترجیحی همیشه تنوع بیشتری از خدمات فناوری اطلاعات را نسبت به ساختار جایگزین ارائه نمی دهد. مرکز هزینه زمانی ترجیح داده می شود که هزینه نهایی خدمات فناوری اطلاعات به اندازه کافی کم باشد یا هزینه ثابت کیفیت به اندازه کافی بالا باشد.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
Why do some firms organize their IT departments as profit centers whereas other firms organize IT as a cost center? These commonly employed organizational structures are characterized by information asymmetry and decision rights afforded to the IT department. The complexity of IT and its ongoing rapid evolution lead to information asymmetry where the IT department has private information about technology and cost, and the consuming departments have private information about demand. Under the cost center organizational structure, the firm sets the quality and number of IT services offered by the IT department. Whereas under a profit center structure, the IT department makes decisions on quality, price and variety of IT services. We find that the quality of IT services under the cost center decreases with greater uncertainty in demand for IT services. We also find that the cost center structure can offer higher quality IT services than the profit center structure, and consumption of IT services can be higher under the profit center structure. The preferred organizational structure does not always provide greater variety of IT services than the alternate structure. The cost center is preferred when the marginal cost of IT services is sufficiently low, or the fixed cost of quality is sufficiently high.
Introduction
We study the most common organizational structures for the IT department, the profit center and cost center organizational structures (Acemoglu et al., 2007; Allen, 1987; Gurbaxani & Kemerer, 1988, 1989; Wang & Barron, 1995). 52% of the firms are organized as a profit center while the rest are cost centers (Techworld, 2004). The ideal organizational structure depends on various factors and sometimes firms need to change the IT department’s organizational structure to obtain the optimal benefits from IT. For example, USAA (United Services Automobile Association), a large insurance company primarily serving US military families, had organized the IT department as a cost center under which their IT spending was growing much faster than their revenues. Revenues grew 9% while IT spending grew 19% in 1999. That year, the CEO changed the organizational structure to a profit center. This strategy proved successful for USAA as costs were reduced and the quality of IT service improved (Overby, 2004). At USAA the significant organizational change to a profit center structure led to improvements in IT department customer service, quality of IT services and efficiency within the IT department. This example illustrates the significant impact that organizational structure can have on the benefit to the firm from IT.
Results and analyses
Our paper provides a model and framework to analyze whether the IT department should be organized as a cost center or as a profit center. Prior literature has made qualitative arguments regarding the benefits to the firm from the choice of organization structure. We build on this literature by developing an analytical model to compare the performance of the cost center and the profit center structure for the IT department, and to identify conditions that are suited for each structure. Our analysis examines the impact of IT service quality, consumption and variety of IT services to generate several interesting results.