Struktury organizacyjne centrów usług wspólnych – podejście oparte na ekonomii kosztów transakcyjnych

• Published in: Gospodarka narodowa (Warsaw, Poland : 1990) Vol. 318; no. 2; pp. 112 - 130
• Main Author: Lis, Szymon
• Format: Journal Article
• Language: Polish
• Published: Szkoła Główna Handlowa w Warszawie 2024; SGH Warsaw School of Economics
• Subjects: Business Economy / Management; Economy; transaction cost economics; work organisation; negotiations; organisational structures; Shared Service Center; case study
• ISSN: 0867-0005; 2300-5238

The article aims to analyse the transaction costs of creating Shared Services Centres (SSC) as exemplified by two private companies and the Government Administration Support Centre (COAR). Within the framework of an approach based on transaction cost economics, two hypotheses were formulated: (1) the more resources a company possesses, the more the enterprise strives to utilise these resources by establishing an SSC, and (2) the higher the strategic value of assets, the more justified a company’s focus is on maintaining and utilising them internally, concentrating them within the SSC. The qualitative analysis conducted, including partially structured interviews and contracts with the analysed entities, validated both hypotheses. Within the SSC, key issues were identified, such as ensuring high-quality services and their continuous improvement, reducing opportunism, measuring service quality, valuing the effects of the implemented contract, and establishing efektyweffective communication within the given structure. The applied solutions were diverse, and the study showed a significant impact of three factors – processes, relational mechanisms, and organisational structure – which together affect both categories of transaction costs: management, related to the adaptive decision-making process, and measurement, concerning the impact of information.