How to measure the 'corporate centre'
Corporate centres are important - they have a profound impact on the performance of the units that report into them. Some help their units achieve more than they would on their own. Some do the opposite, interfering in a way that reduces motivation and effectiveness. Most chief executives are therefore rightly concerned about the performance of their corporate centres.
Campbell, A. & Pettifer, D. (2005) How to measure the 'corporate centre', A Finance & Management Special Report, Performance Measurement, Vol. 9, September, pp. 23 - 26