Abstract
This thesis presents a structured approach to measure the performance of a
shared services business unit. This approach links the activities in the areas
at which a shared services business unit must excel to create sustainable
value for the organisation to the organisational vision. The methodology
developed can be used to measure the performance of a shared services
business unit by all the stakeholders that have an interest in the organisation.
The study concludes that measuring of the performance of a shared services
business unit is dependent on the organisational vision and strategies as
contained in a mission statement. The study further concludes that as the
transformation of technology, business processes, people and customer
satisfaction are required for continuous evolution of the shared services; the
activities that make up these areas should form the basis of the performance
measurement of shared services. These activities in the areas of technology,
business processes, people and customer satisfaction should be derived from
the organisational vision and mission, and be supportive of the organisational
mission and vision.
The author has studied shared services and performance measurement metatheories
and has found that the principles applicable to measure the strategic
performance of an organisation can be applied to a shared services business
unit. Some of these principles are so straight forward that they are often
overlooked and taken for granted.
The empirical methodology in this thesis follows a structured approach where
the sample framework was tested to determine if the sample elements comply
with the requirements of shared services. Following on this the study had to
determine if the remaining sample elements are measuring the performance
of their respective organisations in a structured manner. Only once this has
been established can the study determine the manner in which these sample
elements measure the performance of their shared services. After this, the
elements identified through the literature study and empirical research could
be build into a hierarchy of performance measurement for a shared services
business unit.
In developing a hierarchy of performance measures for a shared services
business unit, shared services organisations have been provided with a
structured approach to measure the performance of their shared services
business unit that will indicate the value created by the shared services to all
stakeholders concerned.
Prof. A.L. Boessenkool