SHARED SERVICE CENTER: MEASURING PERFORMANCE FROM THE PERSPECTIVE OF THE CUSTOMER, SUPPLIER AND THEORY

Shared service centers have become one of the most discussed models and have been widely diffused by companies. It helps to reduce costs and to standardize operational processes, bringing more efficiency. But there is still a dilemma under its performance, the gain in processes centralization and especially when compared to outsourcing services. The intention of this article is to demonstrate the various perceptions of this model, comparing the views of the client, the supplier and the available theory. A bibliographic review and a case study were applied and demonstrated that in shared service center, the specialisation workforce is a strong ally. Also it centralized the processes with scale gain, eliminated distance between the units, improved the information technology processes and improved communication. The case study and analysis made also can be used by professionals who consider joining such business model into their institution.