$18-34$ Outsourcing; Choice of Strategic Business Unit $($SBU$)$ The management of office printing,

duplicating, filing, and overall document storage is one of the most significant overhead costs in

many companies, especially companies with large and complex product lines and$/$or a diverse

customer base, such as the large consumer products company, Procter & Gamble $($P&G$).$ Increas$-$

ingly, companies like P&G are outsourcing their overall document management activity to service