The digital economy impacts all aspects of life, causing massive changes in the business environment for businesses, reducing the effectiveness of conventional forms and business management methods while simultaneously providing new opportunities for development in contemporary times. The fate of service-industry competition will be determined by new organizational mechanisms that connect digital products and human imagination capabilities. A service department is an expense center that offers services to the rest of the organization. The supervisor of a service department is responsible for maintaining costs low or meeting budgeted costs. The facilities provided by a service department are then assigned to the other dealerships that rely on them. Some of a service department's prices may not be allocated somewhere else due to cost overruns that cannot be passed on to other departments. If service department charges are assigned to the processing plant, these cost allocations wil...
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