DEVELOPMENT OF A FAIR CHARGING MODEL FOR A PUBLIC DATA CENTER

The purpose of the study was to explore how a public, IT services transferor, organization, comprised of autonomous entities, can effectively develop and organize its data center cost recovery mechanisms in a fair manner. The lack of a well-defined model for charges and a cost recovery scheme could cause various problems. For example one entity may be subsidizing the costs of another entity(s). Transfer pricing is in the best interest of each autonomous entity in a CCA. While transfer pricing plays a pivotal role in the price settings of services and intangible assets, TCE focuses on the arrangement at the boundary between entities. TCE is concerned with the costs, autonomy, and cooperation issues of an organization. The theory is concern with the factors that influence intra-firm transaction costs and attempting to manifest the problems involved in the determination of the charges or prices of the transactions. This study was carried out, as a single case study, in a public organization. The organization intended to transfer the IT services of its own affiliated public entities and was in the process of establishing a municipal-joint data center. Nine semi-structured interviews, including two pilot interviews, were conducted with the experts and managers of the case company and its affiliating entities. The purpose of these interviews was to explore the charging and pricing issues of the intra-firm transactions. In order to process and summarize the findings, this study employed qualitative techniques with the multiple methods of data collection. The study, by reviewing the TCE theory and a sample of transfer pricing literature, created an IT services pricing framework as a conceptual tool for illustrating the structure of transferring costs. Antecedents and consequences of the transfer price based on TCE were developed. An explanatory fair charging model was eventually developed and suggested. The findings of the study suggested that the Chargeback system was inappropriate scheme for an organization with affiliated autonomous entities. The main contribution of the study was the application of TP methodologies in the public sphere with no tax issues consideration.

Suosittelulla lisää uusia asiakkaita

Asiakashankintaa tehdään monin tavoin. Suosittelua asiakashankinnan keinona on tutkittu tieteellisissä tutkimuksissa melko vähän. Tämän tutkimuksen tavoitteena on selvittää asiakashankinnan ja suosittelun nykytilaa kohdeorganisaatiossa, kehittää suosittelua osaksi myyntiprosessia ja tunnistaa aineettomia resursseja, joita voidaan hyödyntää asiakashankinnan ja suosittelun tehostamisessa tietojohtamisen avulla. Tutkimus on kvalitatiivinen tapaustutkimus ja sen tavoitteisiin pyritään vastaamaan survey kyselyn sekä puolistrukturoitujen haastatteluiden (14kpl) avulla. Tutkimuksen kohdeorganisaationa on Suomessa toimiva pankki- ja rahoitusalan yhtiö. Suosittelun käyttöä asiakashankinnan keinoa tutkittiin kohdeorganisaation yrityksen pankkineuvojien ja heidän esimiesten näkökulmasta. Empiirinen tutkimus antaa vastauksen asetettuihin tutkimuskysymyksiin sekä vastaa tutkimuksen tavoitteisiin. Tutkimuksessa löydettiin suositteluun ja yleisesti asiakashankintaan liittyviä aineettomia resursseja, joita hyödyntämällä ja johtamalla suosittelun nykyistä käyttöä voidaan kehittää tehokkaammaksi.