Purpose: The purpose of this paper is to propose a methodology for the comparison of business units and to illustrate its implementation. Job stress is introduced as a mediator variable. A postal company is taken as a case study and its three business units are compared. The units (i.e....

The aim of this paper is to propose a management model which would assess the state of the business and indicate the improvement points, as well as to demonstrate the applicability of the model in a case of the postal company. An A'BA model is proposed which represents a combined application of...