Shared Services. Shared Services Centres as an organisational form and the implementation of such within the scope of projects



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Centres as an organisational form and the implementation of such within the scope of projects

Overview of contents 1. Centre as an organisational form 2. The right split of activities 3. Advantages of the SSC organisational structure 4. Strategic options for the structure of the SSC 5. Methodology in the context of SSC-projects 6. References 2 Inhaltsübersicht

What is a Centre? A SSC is an organisational form which in the form of an organisational entity performs services in the area of support processes on a service-provider basis within the scope of a contractually regulated business relationship for several organisational entities. 3 Kapitel 1: Centre als Organisationsform

Possible specialist focus Accounting and Finance Accounts receivable Accounts payable G/L accounting Assets accounting Preparation of accounts and Reporting Possibly cost accounting and financial statement Human Resources Personnel administration Payroll accounting Processing of employee savings/shares/loan programmes Centres of Excellence (e.g. Recruiting, Training, Outplacement) Logistics Purchasing / Procurement Customer order processing Production planning Disposition Business Support Call Centres Technical Support Centres of Excellence (e.g. Facility Management ) 4 Kapitel 1: Centre als Organisationsform

Delimitation regarding centralisation: an overview Centralisation Selected sub-processes and/or activities within the scope of a split of activities Formal business relationship Client and service provider orientation Professionalisation and optimisation of services Possibly an independent legal entity Cost control Uniform management Uniform standards and control mechanisms Scale effects and synergies Possibly uniform systems Whole areas and/or processes Hierarchical integration Line orientation Bundling of services Not a independent legal entity No cost control 5 Kapitel 1: Centre als Organisationsform

Criteria for defining the split of activities Generally, the split of activities between the local company locations and the SSC takes place according to the following criteria: Company (local) Business decisions (accounting policy, planning, controlling, corporate management, business consulting, analysis and annotation of management statistics, etc.) Activities with a large amount of local reconciliation effort Activities with a variable or difficult to measure amount of work requirement Centre Activities which are standardisable/ schematisable (able to be carried out by a standardised work application) Recurring mass processes or knowhow oriented activities which occur infrequently at the individual local locations Billable services (the service can be qualified and quantified) In order to achieve the benefits offered by the SSC organisational form, it is essential to have the right split of activities and thus the right selection of processes to be carried out in the SSC. 6 Kapitel 2: Der richtige Aktivitätensplitt

Centre Typical activity split for Accounting and Finance activities Accounts Payable Maintenance of accounting vendor master files Scanning of vendor invoices Invoice posting Maintenance of vendor accounts Processing of incoming dunning letters payment runs Closing preparation activities (e.g. Intercompany Clearing) Standard Reporting Processing and verification of travel expenses Accounts Receivable Maintenance of accounting customer master files Processing of elec. bank statement Maintenance of customer accounts Dunning process Closing preparation activities (e.g. Intercompany Clearing) Standard Reporting G/L Accounting Maintenance of chart of accounts and G/L accounts manual and automated posting (e.g. accruals) Closing preparation accounting activities & Sandard Reporting Assets Accounting Maintenance of asset master files depreciation runs Posting of value adjustments Preparation of closing activities (e.g. preparation of inventory lists, asset history sheet)) Standard Report. Company Approval of invoices with quantity/price mismatches Approval of invoices without system-related purchase order references Cash planning Authorisation of travel expenses Determination of credit limits and payment conditions Assessment of credit risks Determin. of value adjustment reqt. Initiation of manual and automated postings (e.g. determin. of value adjustment reqt.) Investment planning Physical Inventory Clarification of inventory gaps 7 Chapter 2: The right activity split

Typical activity split for logistical processes Centre Purchasing/ Procurement Consolidation of procurement reqt. of individual locations Material purchasing (raw materials, assets, office and business equipment) Processing of outgoing complaints Maintenance of purchasing-related vendor master files Customer Order Processing Order entry (inc. Credit limit check) and tracking Order accounting and invoice issuance Processing of incoming complaints Maintenance of sales master data (prices and conditions) Warehouse control Production Planning Determination of production amounts using strategic turnover planning as well as order receipts Material requirements determination Warehouse mgmt. for raw materials and operating supplies Disposition Transport disposition Export processing Returns processing Verification of freight invoices Maintenace of master files for logistical service contracts Company Selection of suppliers Negotiation of supplier contracts Control and evaluation of suppliers Specification of marketing strategy Management of sales force Determination of prices and conditions as well as client credit limits Strategic turnover planning Production planning and control Specification of logistics strategy Selection of logistic. service providers Negotiation of logistical service contracts 8 Kapitel 2: Der richtige Aktivitätensplitt

Typical activity split for HR processes Centre Personnel Administration Evaluation of staff appraisals Preparation of (interim) references Support of staff disposition (resource management) Payroll Accounting Carrying out of payroll accounting Support in determining provisions related to personnel Processing of various employee programmes Editing, processing and administration of savings/shares/ loan applications Recruiting Training Outplacement Arrangement of recruiting events Implementation of Assessment Centres Pre-selection of new hires Development of new training concepts Training implementation Leaver support (e.g. help in finding new jobs) Company Implementation of staff appraisals Implementation of staff disposition Potentially installation of payroll-related staff data Approval of savings/shares/ loan applications Determination of conditions Determination of staff requirement profiles New staff selection Determination of wages/salaries Determination of training requirements 9 Kapitel 2: Der richtige Aktivitätensplitt

What benefits does the SSC organisational structure offer? Harmonisation Standardisation Cost Reduction Flexibility Quality Of cultures Of responsibilities Of tasks Of processes and interfaces Of communication Of services With regard to personnel With regard to infrastructure With regard to systems In the implementation of new system solns In integrations / mergers & acquisitions In the growth of business volumes In modifications to the business model In changes to market requirements Of information Of services 10 Kapitel 3: Vorteile der SSC-Organisationsstruktur

Where do the benefits of the SSC organisational structure derive from? Harmonisation Standardisation Cost Reduction Flexibility Quality Through unified leadership, management and coordination Through non-location specific org. structure Through standardised requirements, processes, systems and control mechanisms By efficient use of resources With cost-effective resources By joint use of resources, infrastructure and standardised systems With low location costs By deploying scale effects By process-oriented organisation structures By standardised process management By using a uniform platform By specialisation and professionalisation By measurement and control of performance By Service Level Agreements 11 Kapitel 3: Vorteile der SSC-Organisationsstruktur

Potential cost savings 50% 40% 30% 20% 10% Cost savings potential Centralization Standardization Shared Services (in house) Business Process Outsourcing / Business Transformation Outsourcing Level of professionalization 12 Kapitel 3: Vorteile der SSC-Organisationsstruktur

Strategic SSC options: geographical view Country Regional Global Region 1 Region 2 Region 3 A SSC in every country as service-provider for the entities resident there A SSC looks after all of the entities in a particular region A single SSC looks after all entities throughout the globe 13 Kapitel 4: Strategische Optionen für den SSC-Aufbau

Strategic SSC options: from an organisational viewpoint Centre of Excellence/ Competence Centre or By business/ organisational entity Each process is carried out by a specialised SSC (process-oriented approach) Several SSCs take care of the various business or organisational entities (segments/ business units/ branches/ etc.) It is possible to have a combination of both the individual geographically- and the individual organisationally-oriented strategic options. (Example: several regional Competence Centres) 14 Kapitel 4: Strategische Optionen für den SSC-Aufbau

Locations of Centres in Europe UK Bank of America Seagram Tate& Lyle United Distillers Rémy-Martin Tandem Wang Amoco Kodak 3M Kellogg's Owen Corning American Express Tasco Polaroid Bristol Myers Squibb Digital Dell British Airways Ireland Rubbermaid Services McDonalds Whirlpool Allergen Citibank Microsoft UPS Lucent Quintiles AIG 48 Woodchester France Allied Signal Spain Repsol Bayer HP GM Belgium Hewlett Packard Netherlands Eastman Chemicals Arco BP/Mobil Reebok Unisys Alcoa Monsanto DHL KLM Germany VAW aluminium AG Degussa Bayer Switzerland Ciba Speciality Chemicals Elizabeth Arden 15 Kapitel 4: Strategische Optionen für den SSC-Aufbau

Implementation strategies Route A First: Consolidation of As-Is processes on legacy systems at the new SSC location and, if necessary, stabilisation Then: Process Optimisation and implementation of unified system landscape Organisational consolidation of SSC activities at one location Route C Parallel consolidation of processes at the new SSC location, implementation of new systems and process optimisation A C B Continued Improvement Route B First: Implementation of new systems at the individual old locations as well as process optimisation and, if necessary, stabilisation Then: Consolidation of unified To-Be processes at the new SSC location Introduction of new technologies (Enabling Technologies, ERP systems) and Process Optimisation 16 Kapitel 4: Strategische Optionen für den SSC-Aufbau

Typical phases of a SSC project Feasibility Study (as required) Design Migration Stabilisation Assessment of meaningfulness, feasibility and cost-effectiveness of the SSC implementation (calculation of Business Case) Selection of a strategic SSC option and implementation strategy Organisation Design Process Design Enabling & Information Technology Design Definition of the SSC Operating Model Planning and preparation of the organisational and technical relocation of SSC-relevant processes and activities from the individual, local locations to the Centre Implementation of transfer to the operational entity Stabilisation and ongoing improvement of processes in the SSC 17 Kapitel 5: Vorgehensweise im Rahmen von SSC-Projekten

Typical consulting services during the SSC design Organisation Design Process Design Enabling & Information Technology Design Human Resources Aspects (only as required) Client support for the selection of the SSC location Determination of internal SSC organisation structure Coordination support for the client as regards the physical set-up of the centre and establishment of the centre`s infrastructure As-Is process inventory, -documentation and -analysis Determination of activity split between the local locations and SSC To-Be process design and documentation taking the relevant legal aspects into account Draft of Service & Operating Level Agreements Performance Measurement concept Formulation of proposals for system-related process improvements by deploying new or expanding existing technologies Client support for the coordination of proposals with current IT-projects Creation of job profiles Implementation of job assessments according to Hay [As required, client support for the selection of suitable HR measures] 18 Kapitel 5: Vorgehensweise im Rahmen von SSC-Projekten

Typical consulting services during the migration Organisation Adjustment Process Transfer Enabling & Information Technology Anpassung Human Resources Client support for the organisational relocation of SSCrelevant processes and activities from the individual, local location to the SSC, in particular as regards coordination of the adjustment / expansion of the SSC infrastructure Planning and coordination of Knowledge Transfers (Training & Workshadowing) Coordination and ensurance of an effective transfer of SSC-relevant activities to the operational entity Client support for the implementation of proposals for systemrelated process improvements, in particular by coordination with current IT-projects Coordination support for the client in ensuring the technical prerequisites for the transfer to the SSC In general, there is no involvement in the realisation of HR-measures 19 Kapitel 5: Vorgehensweise im Rahmen von SSC-Projekten

Why IBM Business Consulting Services? Strategic options and location search Organisational design Process design Enabling Technology Implementation / Migration Human Resources / Change Management Contractual form / legal support We offer an interdisciplinarily staffed team with specific expert knowledge of regional matters and a global network Performance Measurement 20 Kapitel 6: Referenzen

Some of our clients 21 Kapitel 6: Referenzen