Hallowell, Roger, Leonard A. Schlesinger, and Jeffrey Zornitsky. "Internal Service Quality, Customer and Job Satisfaction: Linkages and Implications for Managers." Human Resource Planning (fall 1996).

An internal customer is defined as a unit within the university's financial structure. Rates for goods and services provided to internal customers (also known as Internal Sales Activities or ISAs) ...

The price charged to all external customers may not be less than the product's cost or less than what an internal customer would be charged for the same good/service. The price charged to external ...