A number of Defence organizations worldwide are moving towards outsourcing. The United Arab Emirates Air Force & Air Defence (UAE AF&AD) is also transforming some of its activities from military entities into civilian organizations. This paper studies the risks associated with the transformation of the UAE AF&AD Flight Test Centre (FTC) into a civilian organization to become a competitive, independent and autonomous outsourcing agency able to undertake additional, complex and specialized aeronautical projects.In this paper, the author describes the FTC "AS IS" organization, mission and function while focusing on the future "TO BE". He underlines the existing challenges and develops the future needs of the FTC. In his mind, it is clear that the future of the FTC has to be sustainable, competitive, process oriented, cohesive and dynamic in response to changes. The need of an enterprise framework is, in the authors view, a critical matter. The greatest challenge is to identify or develop the right framework with a risk dimension and governance for a specific FTC application: a framework that will assist the FTC to identify, determine and assess at an earlier stage various risks

P. 1 - 83 / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-01-16T18:49:51Z No. of bitstreams: 1 CCC.pdf: 395443 bytes, checksum: 5b69c5bf7649750c984ac3a9248e4b66 (MD5) / Made available in DSpace on 2013-01-16T18:49:51Z (GMT). No. of bitstreams: 1 CCC.pdf: 395443 bytes, checksum: 5b69c5bf7649750c984ac3a9248e4b66 (MD5) Previous issue date: 2009 / Esta dissertação tem por objetivo analisar, sob a ótica do público interno, sob quais perspectivas residem as principais resistências ao processo de mudança organizacional ocorridas numa organização sem fins lucrativos, a partir da implantação do Sistema de Gestão Integrado (SGI). O presente estudo foi realizado no Serviço Nacional de Aprendizagem Industrial – Departamento Regional da Bahia (SENAI-BA) ao longo do período de 2006 a 2009. Realizou-se uma pesquisa bibliográfica sobre o tema mudança organizacional e suas resistências. A estratégia de pesquisa utilizada foi estudo de caso único exploratório e essencialmente qualitativo, com procedimentos metodológicos que incluíram análise documental, realização do grupo focal, observação participante e entrevistas com gerentes de Unidades Operacionais e membros da alta direção. A partir dos resultados obtidos, conclui-se que do processo de mudança organizacional vivenciado pela organização, quando da implantação do SGI, as resistências mais significativas estão concentradas nas perspectivas política, humana e cultural. / Salvador

Ju mer tiden går, desto mer digitala blir vi, nästan alla är anslutna till internet och digitalisering, dvs. användning av teknik, har blivit en självklarhet. Många menar att organisationer måste digitalisera sig för att vara konkurrenskraftiga. Vissa organisationer som inte är digitalt mogna måste påbörja sin digitala resa som kallas digital transformation. Den digitala transformationen påverkar organisationen i många aspekter, allt från organisationsstruktur, arbetsroller, affärsmodell, ansvarsområden, anställda och ledare. Av denna anledning kan digital transformation vara en utmaning för organisationer att genomföra, särskilt om de inte har gjort det tidigare. Den här uppsatsen kommer att fokusera på hur digital transformation kan påverka en organisation och dess anställda och ledare. Syfte: Syftet med uppsatsen är att beskriva en digital transformation av en organisation och förstå hur den påverka organisation och dessa anställda och ledare. Titel: Digital transformation av en organisation: hur påverkas ledare och anställda? Metod: I uppsatsen användes en kvalitativ metod med intervjuer som datainsamling. Resultat/slutsats: Resultaten visar att digital transformation har påverkat organisationen i många avseenden, till exempel organisationens struktur och hur organisationen integrerar med kunderna. Förändringen har också påverkat anställda och ledare. För anställda har digitaliseringen påverkat ansvarsområden och arbetsroller, och ledarna har påverkats av att arbeta på distans och behöva hantera människor på distans genom digitala verktyg samtligt som de har behövt stötta anställda till att förstå förändringen. När det gäller huruvida digital transformation gör organisationer konkurrenskraftiga är det svårt att understryka utifrån studien. Bidrag: Denna studie belyser aspekterna av digital transformation genom att tillämpa teoretisk forskning i ett verkligt organisatoriskt sammanhang, vilket bidrar till en praktisk förståelse av ämnet. Med fokus på tekniska aspekter samt medarbetarnas attityder och ledarskapets roll ger studien insikter i hur digital transformation påverkar organisationer som helhet. Genom att utforska hur ledarskap och medarbetare reagerar och anpassar sig till förändringar ger studien också djupare insikter i framgångsfaktorer och utmaningar vid implementering av digital transformation. / The more time passes, the more digital we become, almost everyone is connected to the internet and digitalization, i.e., the use of technologies, has become a matter of course. Many suggest that organizations need to digitize to be competitive. Some organizations that are not digitally mature have to start their digital journey called digital transformation. Digital transformation affects the organization in many aspects, ranging from organizational structure, job roles, the business model, responsibilities, employees, and the leaders. For this reason, digital transformation can be challenging for organizations to implement especially if they have not done it before. This paper will focus on how digital transformation can affect an organization and its employees and leaders. The title of the research : Digital transformation of an organization: the impact on leaders and employees? The purpose: The purpose of the paper is to describe a digital transformation of an organization and understand how it affects the organization and its employees and leaders. Method: the paper used a qualitative method with interviews as data collection. Result/Conclusion: The results show that digital transformation has affected the organization in many ways, such as the structure of the organization and how the organization integrates with customers. The change has also affected employees and leaders. For employees, digitalization has affected responsibilities and jobroles, and leaders have been affected by working remotely and having to manage people remotely through digital tools, as well as having to support employees in understanding the change. Whether digital transformation makes organizations competitive, it is difficult to confirm from the study. Contributions: This study highlights the aspects of digital transformation by applying theoretical research in a real organizational context, contributing to apractical understanding of the topic. Focusing on technological aspects as well as employee attitudes and the role of leadership, the study provides insights into how digital transformation affects organizations. By exploring how leadership and employees react and adapt to change, the study also provides deeper insights into success factors and challenges in implementing digital transformation.

公部門是人民讓出部分權利成立的，政府要為國民謀福。就文化傳承、知識傳播而言，行政體系層級設有各級公共圖書館，提供場地鼓勵民眾閱讀、建立終身學習習慣，以提升國家競爭力。 易經有云「變，是唯一不變的」。文化成長是有週期性的，組織要隨時注意變革以應生存。組織變革以Leavitt觀點分為三類：結構變革、人員變革、技術變革，三者是相互影響的；但撮其要仍在於人，員工能不能留在組織內奮鬥，工作滿足是很根本的。此為本研究動機發軔。 台灣省各縣市之公共圖書館自民國七０年代因文化中心興建，除台南市立圖書館外，皆被併入成為圖書組。（1）行政體系位階（結構變革）連降二級，與中心各組爭取經費行政資源。（2）八０年代，進入文化局時代，面對技術變革：包含電腦使用與教導、資訊網路發達電子資料庫的形成、外語能力逐日被要求加強的壓力等等。（3）人員變革方面，由以往管理者一改為服務者等，工作觀念不同又要組織文化被重塑；館員在組織變革中沒有受到應有重視與適度訓練。 經研究發現，變革的過程多會有陣痛期或混亂，組織在不同的改革階段會遭遇到不同的抗拒力和推力，變革成功與否，員工正是其中要素。經時間累積，公共圖館館員工作現況和工作滿足、將來需求，是研究項目，經研究發現： 一、館員面對結構變革之行政位階變化：館員認為非地方公務員可撼動，對之無顯著不滿足。但有館員期望成立市立圖書館，使公共圖書館業務、職責程度與行政位階能相當。 對薪資是不滿足的；職務列等也是無法工作滿足，但非實際對讀者服務之館員，對薪資是滿足的；此為其異。 若有高的職務列等之職缺，館員有八成會離職。公共圖書館對館員的激勵因素不足，可為警訊。 　　　二、館員對技術變革很注重，進修機會是影響工作滿足。擬參加訓練進修項目有圖書館營運行銷、電腦能力、外語等，專業性和知識性都兼顧。館員自我學習認知強烈，希望參加輔導體系舉辦的研習。 隨時代轉型，壓力成為普遍文明病，館員提出心靈成長、壓力紓緩、情緒管理等課程，是有別以往訓練需求。 三、館員自我期許以更熱忱服務讀者，呼應人員變革之「顧客導向」的經營理念重視，。與社區、學校或文史工作室資源結合，形成資源再利用與資源共享。以績效爭取行政體系（上級）關注。各種作為受到回饋、讚賞，工作滿足就高。 本研究經調查結果發現以下問題，值得討論： 一、館員建立專業形象與權威性，需要輔導系統更加重視訓練。 二、館員應持續發聲，減少數位資訊的「馬太效應」。　　 三、與網路爭取讀者時代來臨，公共圖書館館員要走出去、走入社區培養志工，如何將服務（各資訊）推廣出去，需活潑行銷方式。　　 四、時代需求、承上起下壓力，新增任務與服務目標： （一）徵集文獻、數位化壓力增加，資訊人力要栽培。 （二）對次級公共圖書館提出之輔導建議，無拘束力；輔導機制建立需要探討。 （三）採購法令壓力增加，如何建立「新知即時到館與行政程序同等重要」觀念，需得到行政部門的認同、協助。 五、「顧客導向服務」的壓力，館員應有「顧客應對」相關訓練課程、釋放壓力的能力。 六、館員專業和熱忱應並重，對社會要有敏銳度。 針對上述本研究發現和討論，對後續研究建議： 一、 研究對象可擴及所轄之分館、區圖書館館員為研究範圍，差異性將完整呈現。 二、 行政院推動社福機關行政法人化，對公共圖書館成立宗旨有無衝突、對館員心理衝擊、讀者權益增損、甚或對「弱勢優先」（Affirmation action）之影響等面向，建議後續研究可觀察研究。 三、 Ｅ化政府與地方公共圖書館連結：對於與民眾最接近和方便使用的地方--公共圖書館，其硬體設備和指導能力能否成為自動化無線網站的提供者；建議後續研究可觀察研究。 / Public departments are set up by part of the rights given up by the people, in order for the government to seek and create benefits for its citizens. When it comes to cultural heritage and propagation of knowledge, public libraries were established at all levels of administrative systems, so there are places available to the people to encourage reading, and form their habit of lifetime learning, thus to uplift the nation’s competitiveness. A famous remark from The Book of Changes: “Change, is the only thing constant”. Cultural growth is cyclic, in order to survive, organization has to pay attention constantly to its reformation. According to Leavitt, organization reformation is classified into 3 types: organizational reformation, personnel reformation, and technical reformation, these 3 are interrelated, but the essential is whether personnel, employees are willing to stay to strive with the organization, job satisfaction is fundamental. This is the motive of this study. Except Tainan Municipal Library, all the public libraries in different counties and cities of Taiwan Province were combined and became library section since the Cultural Center has established and built in the 80th. (1) Thus 2 levels were downgraded on their administrative systems, so they have to strive for budget and administrative resources with all sections of the Center. (2) 90th is the era for the Bureau of Culture, this was also the time that faced with technical reformation: including the pressure such in the using and teaching of computer, advanced information network took shape of electronic database, as the same time, to strengthen the comprehension of foreign languages. (3) In personnel reformation, the role that the librarians played has changed from a Manager to a Servant, the working concept is differed, at the same time, its organizational culture is being reshaped; Librarians did not receive the attention and appropriate trainings they deserved. Studies show that, there would be throes or chaos during the processes of reformation, the organization shall experience different resistances and thrusts in different phases of reformation, whether the reformation would succeed or not, employees are its essential factor. As time goes by, the public librarians’ current working situation, their job satisfaction, future demand are the subjects of the study, and study shows: I. Librarians facing the changes in the levels of administrative positions resulted form organizational reformation: librarians deemed this cannot be changed by the non-local public servants, therefore, no significant dissatisfaction is shown toward this matter. However, some public librarians that municipal libraries can be established, so that the operation, levels of job function and administrative positions of public libraries can be commensurate. There is dissatisfaction with the wages; job satisfaction cannot be met in terms of the ranking of duties, but not those librarians that actual serve the readers, they are satisfied with their wages; this is its difference. When there is job vacancy with higher ranking of duties available, most probably the librarians would leave their jobs. The encouraging factors of public libraries to their librarians are insufficient, this serves as a warning signal. II. Librarians pay much attention to the technical reformation, as further studies influence job satisfaction. Operation and marketing of libraries, computer skills and foreign languages are the subjects planned for training and further studies, these subjects covered both professional and intellectual knowledge. Librarians with strong recognition of self-learning, they expected to participate in the researches and studies held by the counseling and guidance system. As times keep on changing and transforming, “pressure” has become a common disease of civilization, librarians have proposed courses concerning spiritual growth, pressure relief, and emotional management, which are quite different from the training demands in the past. III. Librarians expect themselves to serve readers with more enthusiasm, this calls on to pay more attention on the management concept of “customer-orientation” in the personnel reformation, to combine with the resources of the communities, schools or the studios for literatures and histories, so that these resources can be reused and shared. To win the attentions from the administrative system (the superior) with one’s job performance. There would be higher job satisfaction as one’s performance receives reward and appreciation. The following issues have found from this study, which required further discussion: I. Librarians shall build up their professional images and authoritativeness, counseling and guidance system has to pay more attention on the related trainings. II. Librarians shall keep on expressing their opinions, so as to reduce the “Matthews Effect” in digital information. III. It’s the time to solicit readers through internet, public librarians need to extend outwardly, to involve in the training of volunteers for the communities, and more active marketing strategies would be required, in order to promote services (all kinds of information). IV. New missions and objectives of services shall be added to cope with the demand of the era, as well as the pressure of succession and heritage: (I) The pressure to collect documentations, and digitalization, training of information personnel is needed. (II) The guidance and suggestions proposed to the subordinate public libraries are not binding; further probing is required for the guiding system established. (III) More pressure concerning the rules and regulations for purchasing, how to build up the concept of “New knowledge arrive the library instantly is of the same important as the administrative procedures”, this requires recognition and assistance from the administrative department. V. The pressure of “Customer-oriented service”, librarians should take training courses related to “The right ways to communicate with customers”, and be capable to relieve their pressures. VI. Librarians should be both professional and enthusiastic, and keen to the society. Based on the aforementioned findings and discussion, follow-up study suggest that: I. The object of study can be expanded to include jurisdictional and regional librarians, thus their differences shall be revealed perfectly. II. “Administrative corporation” moved by the Executive Yuen for social welfare institutions, the following aspects should be further observed and studied in the follow-up study: whether is policy is conflict with the purpose in establishing public libraries, the mental distress it caused to the librarians, increase/lessen of readers’ rights and benefits, an even its effect to the “Affirmation action” III. Connection of E-government and local public libraries: a place nearest and most convenient for the public – public libraries, are their hardware facilities and instructing capability enable them to become the supplier of automatic wireless network? This requires further observations and studies in the follow-up study.

成功的企業要有能力隨時依經營環境的變遷，來調整公司的經營方針和策略，才不會因時代進步而面臨被淘汰的危機。企業面臨的競爭壓力也是與日俱增，現在企業面臨的，是全世界的挑戰，仍一味採用過去的思考模式經營，可能會因為進步緩慢而難以因應快速變遷的市場。企業領導人應環境變遷導引組織內變革應用到企業內各個單位，每次的改變必須有一定的學理或實務作參考依據，才不會失去了前進的方向，因為錯誤的改變可能會引導企業走向結束營業的危機。 本研究針對6 Sigma理論基礎先行探討，了解其活動之特性；而對推動的領導者風格及相關管理工具運用，除深入研究運作的理論基礎外，也檢討以策略為基礎組織規劃推論，以為完整企業成功變革之理論基礎與最佳實務之參考。 針對在學術文獻回顧中發現的可議論點，本研究也由中外企業個案公司全球策略執行時提出延伸或不同的看法，從個案研究歸納出以六標準差成功變革企業成功經驗，以增進學術論文論點的完整性及實證性。 最後，以六標準差策略活動的推動對組織帶來最大化的效益，做為後續學術研究者，或任何企業追求最佳標竿實務的參考。 / Great emphasis is placed upon the complexity and turbulence of the business contexts within today’s managers need to manage changes and align their corporate strategy and policy deployment in a bid for sustainable future. The challenge of global competition, increasingly in its very velocity, paves the way in which any of the businesses must transcend the preconceived legacy system where the change occurs. Visionary leaders usually trigger each change management initiative throughout their hierarchical organization reforms by which applicable management foundations or practices are adapted to new situations. It prevents any business, only through systematically structured change management, from bogging down into the unrecoverable crisis situation, but rather realize their systematically determined patterns of business growth or faster adaptation. This research explores the framework wherein Six Sigma theories and practices are set on the foundation around which the relevant management philosophy and tools are discussed. It is deemed as the most critical factor in which top management leaderships are heavily related to the business performance result and the extent of business excellence achievement. Built upon the debatable issues of management theorems in the literature review, a number of business propositions are made from which we conclude both the foreign and domestic case companies in this research, in anticipation for constructing a best-fit organization change by virtue of Six Sigma way in a more comprehensive and empirical approach. Last but not the least, the benefits result from Six Sigma management execution are presented in the concluding chapter, by which it will set the examples of the best practices for followers and practitioners in pursuit for Six Sigma philosophy.

因應資訊科技帶動政府再造的趨勢，國立故宮博物院（以下簡稱故宮）在推行各國家型數位政策的過程中，有許多亮眼的數位化成果，對應過去的傳統形象和經營模式也有很大的改變，然而目前卻鮮少有研究去探討故宮這樣一個傳統機關進行轉型的過程。因此，本研究擬以組織變革為探討的理論基礎，運用質性研究方法，探討近年來故宮的組織變革，以及瞭解資訊科技在故宮變革中的角色，來瞭解故宮近年來何以有這麼多的數位發展成果，以及對故宮造成了哪些影響，綜合故宮近年來的變革發展。 　　本研究藉由深度訪談與次級資料整理，針對研究問題提出下述結論，並提出組織變革理論與實務上的建議。 一、促使故宮變革的趨力可分成組織外部的國家典藏計畫資源的挹注，以及組織內部因應領導者決策、組織法規的修訂以及發展上的侷限，造成故宮必須改變現況的變革需要，並在變革過程中受到資源、組織結構與成員三方面的阻力。 二、資訊科技並非直接促使故宮變革的趨力，但在故宮的變革過程中也扮演了推波助瀾的重要角色。具體而言，資訊科技不只是協助故宮落實變革的工具，也是讓故宮在組織法規上不符需要的問題被關注的契機，更是故宮在發展上的新途徑。 三、資訊科技對故宮的影響，不僅可對應於電子化政府的發展願景，對內部管理、組織結構、組織成員、與民眾的溝通，以及服務流程等方面產生影響，也擴散了故宮的行銷，擴展了故宮的發展範疇。 / Following the trend of applying Information Technology to Reinvent Government, National Palace Museum (NPM) produces remarkable digitalized asset through carrying out National Digital Archives Program. In addition, NPM gets distinct from the previous stereotype and also runs a modified business model; however, the shifting process is rarely explored. This research focuses on the transformation process of the most traditional institution based on Organization Change theory. The author adopts qualitative approach to investigate the organization change of NPM in order to know what the impact on NPM is, what the role Information Technology plays in the evolution and to know why NPM is able to bring in the abundant digital asset, apart from summarizing the recent changes of NPM. 　　The author attains the following conclusions and proposes suggestions on the organization change in both the theoretical and the practical aspects, after conducting in-depth interviews and researching secondary materials. First, the driving force which transforms NPM can be categorized into two kinds. Outside NPM, there is a sustained funding from National Digital Archives Program. Inside NPM, the transformation necessity results from the limitation of the legal regulations, the policies of the leaders and the development confinement. NPM confronts problems from resources scarcity, organization structure and members’ resistance in the evolving process. 　　Second, although Information Technology is not the direct driving force, it plays a critical stimulus factor to the evolution of NPM. Generally speaking, Information Technology, not simply a tool, reveals the problems of out-of-date legal regulations but also an innovative way of development. 　　Third, the lessons of Information Technology impact on NPM can be served as a reference of e-Government vision. It not only influences the internal management, the organization structure, the participant members, the communication with the public and the serving process, but also spreads the marketing and expands the scope of NPM.

This thesis traces the history of organization from the society of Ancient Athens, through the medieval Church, the Industrial Age, and the 20th century – the latter characterized by the Bureaucratic, Administratively controlled, and Hierarchical (BAH) organization – until today’s contemporary reality of Ubiquitous Connectivity and Pervasive Proximity (UCaPP). Organizations are rarely, if ever, entirely BAH or entirely UCaPP, but do tend to have tendencies and behaviours that are more consistent with either end of a spectrum delineated by this duality. Valence Theory defines organization as being an emergent entity whose members (individuals or organizations) are connected via two or more of five valence (meaning uniting, bonding, interacting, reacting, combining) relationships. Each of these relationships – Economic, Socio-psychological, Identity, Knowledge, and Ecological – has a fungible (mercantile or tradable) aspect, and a ba-aspect that creates a space-and-place of common, tacit understanding of self-identification-in-relation, mutual sense of purpose, and volition to action. Organizations with more-BAH tendencies will emphasize the fungible valence forms, and primarily tend towards Economic valence dominance; more-UCaPP organizations tend to emphasize ba-valence forms, and are more balanced among the relative valence strengths. The empirical research investigates five organizations spanning the spectrum from über-BAH to archetypal UCaPP and discovers how BAH-organizations replace the complexity of human dynamics in social systems with the complication of machine-analogous procedures that enable structural interdependence, individual responsibility, and leader accountability. In contrast, UCaPP-organizations encourage and enable processes of continual emergence by valuing and promoting complex interactions in an environment of individual autonomy and agency, collective responsibility, and mutual accountability. The consequential differences in how each type of organization operates manifest as the methods through which organizations accommodate change, coordination, evaluation, impetus, power dynamics, sense-making, and view of people. Particular attention is paid to the respective natures of leadership, and effecting organizational transformation from one type to the other. Set in counterpoint against Zen-like, artistically constructed conversations with a thought-provoking interior sensei, the thesis offers a new foundational model of organization for the current cultural epoch that enables people to assume their responsibility in creating relationships and perceiving effects in the context of a UCaPP world.

This thesis traces the history of organization from the society of Ancient Athens, through the medieval Church, the Industrial Age, and the 20th century – the latter characterized by the Bureaucratic, Administratively controlled, and Hierarchical (BAH) organization – until today’s contemporary reality of Ubiquitous Connectivity and Pervasive Proximity (UCaPP). Organizations are rarely, if ever, entirely BAH or entirely UCaPP, but do tend to have tendencies and behaviours that are more consistent with either end of a spectrum delineated by this duality. Valence Theory defines organization as being an emergent entity whose members (individuals or organizations) are connected via two or more of five valence (meaning uniting, bonding, interacting, reacting, combining) relationships. Each of these relationships – Economic, Socio-psychological, Identity, Knowledge, and Ecological – has a fungible (mercantile or tradable) aspect, and a ba-aspect that creates a space-and-place of common, tacit understanding of self-identification-in-relation, mutual sense of purpose, and volition to action. Organizations with more-BAH tendencies will emphasize the fungible valence forms, and primarily tend towards Economic valence dominance; more-UCaPP organizations tend to emphasize ba-valence forms, and are more balanced among the relative valence strengths. The empirical research investigates five organizations spanning the spectrum from über-BAH to archetypal UCaPP and discovers how BAH-organizations replace the complexity of human dynamics in social systems with the complication of machine-analogous procedures that enable structural interdependence, individual responsibility, and leader accountability. In contrast, UCaPP-organizations encourage and enable processes of continual emergence by valuing and promoting complex interactions in an environment of individual autonomy and agency, collective responsibility, and mutual accountability. The consequential differences in how each type of organization operates manifest as the methods through which organizations accommodate change, coordination, evaluation, impetus, power dynamics, sense-making, and view of people. Particular attention is paid to the respective natures of leadership, and effecting organizational transformation from one type to the other. Set in counterpoint against Zen-like, artistically constructed conversations with a thought-provoking interior sensei, the thesis offers a new foundational model of organization for the current cultural epoch that enables people to assume their responsibility in creating relationships and perceiving effects in the context of a UCaPP world.

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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.