The number of networked computers and of support personnel have more than doubled in the last 4 years and now accounts for 13% of total operating expenses. Two years ago, MetroBank decided to charge information services to the SBUs based on the headcount (number of employees) in each SBU. Recently, some of the larger SBUs have complained that this method overcharges them and that some of the smaller SBUs are actually using a larger share of the total information services resources. MetroBank's controller has decided to investigate these complaints. His inquiry of the director of the information services department revealed that the larger departments generally used more services, but some small departments in fact kept him pretty busy. Based on this response, the controller is considering changing the charges for information services to the basis of actual service calls in each SBU rather than the headcount. Which type of unit should it be, and why
The number of networked computers and of support personnel have more than doubled in the last 4 years and now accounts for 13% of total operating expenses. Two years ago, MetroBank decided to charge information services to the SBUs based on the headcount (number of employees) in each SBU. Recently, some of the larger SBUs have complained that this method overcharges them and that some of the smaller SBUs are actually using a larger share of the total information services resources. MetroBank's controller has decided to investigate these complaints. His inquiry of the director of the information services department revealed that the larger departments generally used more services, but some small departments in fact kept him pretty busy. Based on this response, the controller is considering changing the charges for information services to the basis of actual service calls in each SBU rather than the headcount.
Which type of unit should it be, and why
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