会计移动课堂 【基础学习班】Simon Xing（2014）下半年 第03讲　Organising and Enabling Success（三）

6.3 Shared Services Approach
Shared services are used by many parts of the same organisation. Typical examples include:
→finance and accounting;
→ human resources management （HRM）;and
→information technology.
→A shared service centre （SSC） may be a cost centre （i.e. responsible only for the costs incurred） or may charge for the use of the service provided.
→Organisations may share their service centres with similar organisations or commission commercial shared service org （i.e. outsource）.
→Shared services are being used more widely in the public sector.

Shared services approach
Advantages >Cost savings and efficiencies （of time and resources） through centralisation.; >Increased flexibility and responsiveness; >Improvements in overall service >Divisions focus resources on primary business activities.	Disadvantages >High start-up costs. >Some loss of control over the service being shared. >Unpopular with existing staff as it may result in redundancy or relocation or changes in culture or reporting lines.. >May no longer tailor services to the needs of all users.