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the corpus of economic theory. Furthermore, Richard Caves has observed that both corporate strategy and anizational structure influence the economic performance of the firm and the market in which it sells. However, structural parameters are absent from the neoclassical theory of production, which masquerades as the economic theory of the firm. Developments in the theory of the firm are unlikely to acmodate anizational structure considerations until connections between structure and performance have been demonstrated empirically. The purpose of this paper is to explore the relationships between a particular kind of decentralized and divisionalized internal hierarchical structure what Oliver Williamson has called the M Form39。 Source: Altmansberger,2021.“Variable Pay” .Harvard business review. . 一、外文原文 原文一: Profitability Analysis by Market Segments BY tracing sales revenues to market segments and relating these revenues to marketing costs, the marketing manager can improve and control his decision making with respect to the firm39。 but a literature search has revealed not one serious attempt to assess the relative profit