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The article outlines one of the methods used by companies in order to increase effectiveness of their operations by separating back-office functions to so called shared service centres. From international corporations point of view, shared service centres are created as a result of centralisation of particular back-office function and locating it in one place as separate entity rendering services for the part of or the whole company. Higher effectiveness of new entities is supposed to be achieved by lower global costs and increase in quality of services. The article describes decision making process when choosing between shared services and outsourcing, as well as the most important factors that should be taken into account when creating shared services and main methods of managing such entities, especially the chargeback system. Forecasts for development and future of shared services are summing up the article.
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