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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Intra-units cost charging practices across countries, challenges faced : Creation of a framework with relevant improvements

Uwineza Nzabonimana, Clarisse January 2023 (has links)
Aim: The research aims at analyzing the intra-units cost charging across different countries, projects, and functions in order to establish cost charging transparency, fairness, and accountability. Furthermore, would suggest a framework seeking to ensure a smooth and consistent intra units cost charging across countries, projects and functions of a MNC. Methodology: The study was guided by a qualitative strategy with an element of action research. A total of 7 interviews were conducted with 5 people; 2 of them were interviewed twice due to the nature of the study involving action research and gaining feedback from them. Findings: The analysis revealed that there are variances in the determination of the rate used by various units of this MNC which causes a perception of unfairness and cumbersomeness in determining the costs to be charged between units. The desire to get a harmonized costs charging framework was noticed and recommendations for potential ways to arrive at that were laid out as well. Conclusion: It is essential to deal with intra-unit’s costs charging on a continuous basis as the MNC tends towards a harmonization of this process. There is a need to be flexible and adaptable to imminent changes.

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