Profitability and Controlling of Shared Services (WiCoSS - Wirtschaftlichkeit und Controlling von Shared Services): An Evaluation of International Approaches
The establishment of shared service centers (SSCs) in public administration in Germany has been unsatisfactory implemented so far. Cooperation across hierarchies and administrations will become increasingly important in the future and at the same time economies of scale and economies of scope should be realized. As a result, SSC are increasingly formed in the administrative support services sector and in the context of e-government developments. Especially the federal administrative structure with its horizontal and vertical levels and the resulting coordination effort has great potential for exploiting synergies through the central provision of cross-divisional tasks.
First, a qualitative description of general conditions and characteristics of PPP models and SCC approaches is created. On this basis a quantitative empirical study gather aspects of typification as well as profitability. The focus of a legal work-up is the consideration of the legal framework in the light of the results of federalism commission and the federalism reform II. Finally, determinants of the economic aspect of shared services are derived.
The result of the project will be the documentation of the theoretical and practical knowledge in relation to SSC, which is structured according to the dimensions of the determining factors, types and profitability criteria in an international context. This will result in guidelines for building, establishment, implementation and economic evaluation of Shared Services. The guidelines will support authorities, administrative units and federal agencies to pick, design-oriented introduce and implement a suitable Shared Service model taking economic and legal aspects into account.