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  • Systems are corporate funded mechanisms for increasing efficiency; programs are user funded mechanisms for increasing effectiveness. Programs should generally be charged back to users, systems should never be. Allocating corporate overhead to the operating units is simply a mistake.

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Systems are corporate funded mechanisms for increasing efficiency; programs are user funded mechanisms for increasing effectiveness. Programs should generally be charged back to users, systems should never be. Allocating corporate overhead to the operating units is simply a mistake.


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