期刊名称：Discussion Paper Series / Universität Heidelberg, Department of Economics
出版年度：2011
卷号：2011
出版社：Universität Heidelberg, Department of Economics
摘要：The paper analyses the use of absorbed organizational slack in the context of its structure of value. The advantages of medium term use are being opposed to the short term reduction of slack. On the basis of the cost function elements it will be shown that instead of an optimal slack amount a performance ade-quate amount of slack is recommendable. Organizational slack can only be measured retrospectively. In the meantime, under the requirements of man-agement, operational principles of resource management can actively contrib-ute to a heuristic way of approaching the adequate point of slack. With the concept of so-called 'secondary value added' a kind of organizational struc-ture has been drafted, which shows a possible use of absorbed organizational slack
关键词：organizational slack; efficiency measures of resource alloca-;tion; organizational performance
