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1、www.hbr.orgHBRCASESTUDYANDCOMMENTARYShouldCamdenpullTheCostCenterThattheplugonitsnewestprofitPaidItsWaycenter?FourcommentatorsofferbyJuliaKirbyexpertadvice.•ReprintR0204AConvertingacostcenteratCamdenRoboticsintoaprofitcenterseemedlikeamasterstroke—especiallywhenitactually
2、rakedinaniftyreturn.Thenthecomplaintsstarted.HBRCASESTUDYTheCostCenterThatPaidItsWaybyJuliaKirby“Well,Eric.Youlooklikethecatthatatetheing,asthetwowalkedtogethertothecoffeecanary.What’sup?”GraceTansky,thema-stationdownthehall,withEricgivingTomatronlyassistanttoCEOTomO’Reil
3、ly,couldn’tplay-by-playofthewin.helpbutcommentasshewatchedanobviouslypleasedwithhimselfEricPalmerbounduptheACostCenterComesofAgestepstowardher.Thiswastheexecutivesuite,ItwasonlysixmonthsagothatamoresubduedthetopmostofthefloorsoccupiedbyCamdenEricPalmerhadbeenusheredintohis
4、boss’sRobotics,andshewasthegatekeeper.suite.Thecompanyhadcometoanabrupt“Anothernewclient,”Ericcalledoutwithaawarenessthatitwouldhavetocutcosts.Cam-grin.“BlinkWarewantsustodosomeprintads.densuppliedindustrialautomationtoolstoNowwejusthavetolearnsomethingaboutthemid-sizeand
5、largemanufacturingcompaniessoftwarebusiness.”AsheapproachedGrace’sandhadasizableconsultingbusinessbesides.desk,heglancedtowardO’Reilly’sofficedoor,Butastheeconomysoftened,afewofCamden’sslightlyajar.“Isheinterruptible?OrshouldIlargestcustomershadexperienceddecliningor-justl
6、eaveavoicemail?”dersfromtheirclients,andinshortorder,theItwasthebosswhoanswered,though.“Hey,slowdownhadworkeditswayupthesupplyEric.What’sthisIhear?YoupulledinsomechaintoCamden.business?”Ashestrodeoutintothehallway,ItwasterribletimingforEric,theambitiousTomextendedhishandt
7、oshakeEric’s.“That’sandlikablefellowwhoheadedupCamden’sgreattohear.It’sreallyworkingout,then,isn’tmarketingcommunicationsdepartment.Hehadit?See,Itoldyouso.”Gracewatched,halfsmil-campaignedsuccessfullytoincreasehisstaffandOPYRIGHT©2002HARVARDBUSINESSSCHOOLPUBLISHINGCORPORA
8、TION.ALLRIGHTSRESERVED.CHBR’scases,whicharefictional,presentcommonmanagerialdilemmasandofferconcr
