SHARED SERVICES TEAM

Document Name: Building Shared Services Centres

Usage Guidance

Toolkit materials should only be used with due consideration to the context and
requirements of the programme in question. Materials should not be directly applied
‘off the shelf.’

CATEGORY DESCRIPTION

1. Example material –The tool has been provided by a

9
single public or private sector organisation, or an
external forum that has not been moderated by the
Shared Services Team. It represents one possible
approach to a given shared service activity, and can
be used by Toolkit users as an example / reference
aid.

2. Co-developed material – The tool has been

produced through the collaboration of the Shared
Services Team and one or more public
sector organisations and / or private sector
organisations. This tool Provides a jointly developed
approach to a given shared services activity, and can
be used by Toolkit users as an example / reference
aid.

3. Output Templates – These set out what is typically

included in an output of this name. They have been
created as part of the development of the toolkit
based on experience and best practice from other
programmes and project methodologies. However,
your organisation may already have a set format and
template for you to use.

The following information is provided for convenience as part of the service we offer
at this website. However, the Cabinet Office cannot accept any liability for its
accuracy or content. Visitors who rely on this information do so at their own risk. If
the material has been provided by a Private Sector organisation please refer to their
Company website for further information.
In this Point of View, we consider the key issues and best practices associated with selecting a
Shared Service Center location and designing the facility. Where the Shared Service Center is
established and the type of working environment that is created are critical factors in supporting
the achievement of the low-cost, high-performing objectives of the Shared Services model. The
content here encapsulates our experience in working with companies to help them turn the
promise of the Shared Services model into the reality of a fully operational, successful Shared
Service Center. Let's look first at the primary options for companies selecting a Shared Service
Center location.

Preparing for a successful Shared Service Center

location

Organizations embarking on projects answered, the next question to be

to set-up Shared Service Centers addressed is where to locate.
typically do so because they have
many disparate units with duplicate The location analysis typically begins
back-office types of functions in at a high level with the following
each. The first decision their leader’s three primary options:
face is "How many Shared Service 1. Locate the Shared Service Center
Centers do we need?" The answer to within the existing corporate
this will vary based on the offices.
geographic spread of the constituent
units, and how far down the 2. Host the Shared Service Center
standardization continuum the at one of the future internal-
organization is able and willing to go. customer, or business unit,
When the question of numbers is locations.

3. Establish a ‘green-field’ site,

independent of existing
operations, and located apart or
distant from existing operations.

Point of View 2
Accenture discusses with client Starting anew with a 'green-field' strategy
leadership the risks associated with
each choice, but highly endorses the A 'green-field' Shared Service Center strategy is one that focuses on building a
green-field site option. Best practices new business entity in a new location away from existing corporate entities, with
suggest that of these options, a new workforce, and a mission driven by customer service.
choosing a green-field site is the
A green-field location is vitally important in helping the Shared Service Center
preferable and optimal approach.
achieve its objectives for performance, cost, independence, and fairness.
Initially, the first two options may be
attractive to management. This is There are three primary decision points during the design and build of a Shared
understandable: existing locations Service Center:
may have available real estate;
housing the new unit close to current ! The physical location.
operations may seem the risk-averse,
! The physical design of the facility based on the objectives of a high
safe option; potential layoffs can be
performing team.
offset by transfers into the new
Shared Service Center; transfers of ! The design and build of the organization and supporting management
leadership into the new organization processes.
are more likely and more easily
achieved; initial set-up is easier and In this point of view, we discuss the first two points: physical location and
physical design.
less intense…the list of advantages
goes on.

So given these obvious benefits, why

should an organization embark on In implementing a Shared Service Center, organizations
the task of creating the Shared
Service Center on a green-field site? need a strategy that supports the creation of a new,
independent business unit, one that is focused on better
customer service and improved economics. Its design must
attract and support a high-performing workforce,
especially as the nature of Shared Service Centers means
there are minimal management layers and opportunities for
advancement.

At the same time, organizations must select the best

location for a low-cost operation that has excellent access
to high quality labor, telecommunications infrastructure,
transportation, etc.

Point of View 3
A new location helps differentiate the
organization

Shared Service Centers are designed afford to be in high-cost locations if Creating an environment for
with the strategic intent of being they are to achieve their objective. high performance
operationally excellent. That is, they
are meant to provide a standard set A third primary reason for Many Shared Service Centers look
of services to their customers at the considering a Shared Service Center like typical modern corporate
lowest cost possible, employing location away from a headquarters or offices. Hundreds of crowded
optimal processes and practices. related location is to ensure that the cubicles surrounded by executive
new organization establishes itself as offices. This office environment
This objective often runs counter to a distinct and separate entity, a ‘new most likely has a similar look and
the modus operandi of the parent breed’ of operation. Shared Service feel to the former corporate
company from which it is born. For Centers have its own unique cultures, environment from where the
example, a customer intimate founded under the strategic intent of back-office functions were moved.
organization would go out of its way operational excellence, and they need
to customize its goods and services to be seen as independent and Can the Shared Service Center
for its customer base. However, there separate from the heritage facility be designed in a way that
would be no need for this to extend organization. better supports and enables the
to its internal/backoffice processes, new required high performing
such as Finance and Accounting. The Shared Service Center model culture? The answer is, "Yes."
requires that its customers feel
Hence, establishing a Shared Service supported and that no preferential However, facility design is often
Center in this type of organization treatment is given to any one completed independent from the
would require a completely different customer. Further, the Shared Service design of the organization and its
culture in order to achieve its Center typically needs to distance business processes. A good facility
mandate. The need to establish a new itself from corporate offices to design, like a system design, is
organization away from the parent develop and establish their own based on carefully defined
organization becomes even more identity as something altogether new, requirements. Given the relatively
evident when one considers the low not ‘part of’ something that is pre- low pay scale and flat
likelihood of being able to work existing or attached to the existing organization in the Shared Service
against the prevailing culture of an philosophies and processes of an Center, the designers must
established organization. organization. identify other means of
motivating the workforce to
Similarly, Shared Service Centers are Establishing the Shared Service increase productivity over time.
developed with the intention of Center in a new location allows the Designing an attractive facility
decreasing organizational operating organization to start fresh, with no with an environment that is
costs. Typically, large organizations misconceptions about who is being conducive to high performance is
have chosen to locate their serviced and with new employees one way to motivate the
headquarters and/or large satellite who are not entrenched in old workforce and increase
offices in large, densely populated patterns of behavior. productivity.
cities. This gives them access to their
customers and a suitable labor pool,
while adding to their corporate
image. However, this is not usually a
low-cost option. Shared Service
Centers on the other hand are low-
cost service providers and cannot

Point of View 4
A new way of working demands a new environment

The consolidation of back-office To summarize… ! Shared Service Centers

functions is nothing new to accommodate multiple disparate
established organizations. Many of ! Shared Service Centers form the units, including headquarters and
them have flip-flopped between centralized components of a regional offices, all of which
centralized and decentralized models shared service organization comprise their customer base.
over the years. They embrace Shared model. The shared service model Customers are quick to point out
Service Centers because they are a allows only for partial that they all must be treated
new way of organizing for advantage centralization, primarily of equitably, and that no preferential
and provide an effective middle processes and tasks which are or treatment should be given to
ground between centralization and can be standard across an larger customers, even a
decentralization. organization. headquarters office. This is
important because it is often the
But even Shared Service Centers are ! Shared Service Centers are meant
smaller business units who would
subject to change over time and will to be ‘internal service providers’,
naturally tend to believe that they
be required to periodically re- different from a centralized unit
have the least to gain from
examine, re-evaluate, and re-hone in that they are intended to
adopting this model. The fact
their focus and intent as their provide service to internal
remains, while the model affords
business needs progress. A Financial customers as if they were a
a larger company lower costs
Shared Service Center is not, after all, vendor competing for business
overall, costs may in fact rise in
a centralized accounting show or a and fully accountable to
some smaller business units.
‘finance factory’. It is a sophisticated, customers. The Shared Service
progressive, fast-paced work Center can be thought of an
environment that leverages the 'outsourcer' with defined services
economies of scale in producing and service level targets.
Finance and Accounting functions, to
! To achieve low-cost goals, Shared
dramatically reduce costs and
Service Centers need to run in
streamline process and response time,
operationally excellent
and increase the quality and
environments and the teams that
consistency of service provided.
comprise them must be capable
This new way of working demands a of demonstrating high-
new environment, and selecting the performance consistently.
most appropriate site may be
challenging initially, but in the long
term contributes to the overall For customers to feel comfortable that they are
success of the Shared Service Center
model. being serviced equitably, it is critical that the
Shared Service Center divorce itself from an
existing organizational unit.

Point of View 5
To achieve the characteristics just ! Disengage from work paradigms
summarized on previous page, the held by long-standing
Shared Service Center needs to run organization members.
counter to centralized practices. For
example, an organization’s strategic ! Design for and evolve into a new
intent may be different from the culture founded in operational
strategic intent for the Shared excellence and comprised of
Service Center. And because of this, progressive, fast-paced, high-
corporate incumbents may find it performing teams.
difficult to treat decentralized units ! Build a new environment
within their company as customers. (location and facility) that it is
Being ingrained in outdated or supportive of the intended
cumbersome practices and culture.
methodologies may cause a struggle The transition to a green-field site
to transform and adapt to a high- provides for a relatively smooth start
performance team environment. to operations and real opportunities
Ultimately, it will be critical to make for the Shared Service Centers to
customers feel that they are being prove themselves as viable business
serviced equitably. Therefore, the partners. Of course, the cost variable
Shared Service Center must divorce will always be critically important
itself both from the previous work and the ability to select a low cost
environment and from the practice environment means that the green-
of treating individuals differently field approach is likely to win every
according to their rank. time.
The green-field site offers the
organization the opportunity to:

! Establish itself in the most cost-

effective location possible.

! Select a location where the

infrastructure and available
Our experience has shown that any benefits the
resources can properly support
the Shared Service Center.
organization may have envisaged by staying in an
! Separate the Shared Service existing location are far outweighed by the uphill
Center from any negative
connotations associated with
battles associated with breaking pre-existing
existing business units or a
company’s headquarters.
patterns of behavior and a work force that has
grown accustomed to that behavior and tends to
cling to it.

Point of View 6
Top-Ten Criteria for selecting a green-field Shared Service Center location

Once the decision to build a green- corporate location and other business 5. Ability to support multiple
field Shared Service Center is made, a unit customers. These variables will languages
location for the new business must be help to consistently control operating
selected. This can be done and performance costs. Shared Service Centers needing to
independently or with the help of serve customers in multiple countries
third-party consultants who specialize 3. Proximity to corporate location with different languages should
in relocating businesses. and customers consider whether they require
multilingual staff. Lower cost
The process starts with a definition This is the least relevant criteria in metropolitan areas with diverse
and weighting of selection criteria for selecting a Shared Service Center. populations may need to be considered
the Shared Service Center. Normally However, it may be significant if access over the more cost competitive, more
these include: to the Shared Service Center is homogeneous, remote locations. As
important. For example, Shared Service previously stated, Ireland has provided
1. Attractive operating economics Center leaders may often need to meet tax incentives and a well-trained labor
with their customers, at their location pool to support the location of Shared
When weighting the criteria for Shared
or at the Shared Service Center itself. Service Centers, including those with
Service Center site selection,
If these meetings are critical to build multilingual needs. Countries such as
‘attractive operating economics’
customer awareness and trust in the India have become an attractive
should carry the most significance.
Shared Services model, then the ability location alternative, due to the mix of
Locating the Shared Service Center in
to accommodate the majority of these favorable economics plus a
a low-cost operating environment can
meetings in day trips would be of value multilingual workforce.
yield significant cost savings beyond
in determining the location of a
the benefits of a net workforce
Shared Service Center. 6. Hours of operation
reduction. To be desirable, locations
will have relatively low real estate 4. Proximity to competitors or like The Shared Service Center will
costs, as well as low labor and Shared organizations typically serve clients across multiple
Service Center support service costs. time zones. Access to a labor-force
'Competitors' in this case are defined that can perform shift-work must be
Corporate tax incentives will differ as other Shared Service Centers. Other
between countries, states, and local considered, such as university students
Shared Service Centers in a smaller and other part-time employees.
municipalities. For example, Dublin has geography would suggest competition
been a very popular location for for the labor force and the potential 7. Available office space
European Shared Service Centers due inflation of salaries or wages should
to the tax advantages. Finally, some competition heighten. Additionally, The Shared Service Center will need to
locations will pay for the development this factor could be belabored if any of be housed in a suitable building in the
and delivery of training since it the competitors is perceived as the selected location. Careful
enhances the capabilities and ‘employer of choice’. Therefore, be consideration should be given to
competitiveness of their labor pool. cautious about choosing a location available office space for both short-
that puts a company in the proximity term and long-term growth. It is
2. Geography with available support possible that other companies may
of the competition.
and infrastructure discover the attractive economics of
Selecting a location with little to no your site location, thus diluting the
Attention should be given to electing a
competition ensures being the future low-cost operating environment
specific geography that includes access
‘employer of choice’. However, advantage. If there is available space,
to a suitable labor force,
proximity to competitors can be but it is deemed not suitable for the
communication vehicles - such as high
positive if trained and experienced type of operation being built, a very
speed telecom access, transportation
resources can be easily recruited reasonable alternative is to build a new
with bus and/or train access, suitable
without paying salaries above market facility.
highways, and access to an airport with
scale.
low cost flights to and from the
Point of View 7
8. Union activity
It is a best practice to define the Shared Service
In having the opportunity to select a
new Shared Service Center location, it
Center requirements with the future leader of the
is wise to avoid areas experiencing
high unionization activity.
center.
9. Low risk of natural disaster Center. This typically means securing Service Center in all requirement
people for leadership positions. definitions and decisions. This will
The Shared Service Center needs to be Selecting a location that will be facilitate the decision-making process,
fully operational at all times. A desirable to these individuals and their the implementation process, and also
technology and business continuity families is a significant consideration. the sense of ownership that the leader
plan will be prudent in all cases. For example, areas with a low cost-of- of the center is expected to carry out.
However, the best practice is to avoid living, low crime rate, excellent schools As this level of involvement
areas with a high likelihood of natural and universities, great community strengthens the leadership position,
disasters, such as blizzards, floods, spirit and access to cultural offerings there will likely be fewer challenges to
hurricanes, and tornadoes. will clearly be more attractive to encounter, more rapid decision-making
transplants. and shorter time required to
10. Quality of Life
plan/design/build, and provide the
Additionally, it is best practice and leader with the ability to attract and
Most companies want at least a core
sound planning practice in general, to retain a desirable leadership team.
of heritage organization employees to
engage the future leader of the Shared
be part of the new Shared Service

The Role of Accenture after Shared Service Center requirements are

defined
Accenture brings unparalleled skill in Choose a third-party consultant that not be the ‘optimal’ location, because
defining the appropriate requirements specializes in selecting optimal the client has narrowed the field to a
for a Shared Service Center. Beyond business locations. few locations of their choice without
this, Accenture can bring long-term the rigorous analysis that Accenture
value to a client’s Shared Service Site selection firms have the data and can provide to determine the most
Center in many ways: the contacts to evaluate and compare advantageous location.
locations very quickly. Accenture is
A client may choose to make the able to help maintain objectivity in the The preferred option with the best
selection independently of decision-making process, by keeping all chance of getting to the right answer
Accenture. parties focused on the business case is where the client involves both
objectives related to the overall success Accenture and the site selection
Some clients may feel a greater sense
of the Shared Service Center. consultant in the process.
of ‘direct’ ownership by defining
Shared Service Center requirements The client may have a few locations In this scenario, Accenture takes an
independent of a consultant. However, in mind and ask Accenture to build unbiased position, performing due
there is the risk of making decisions the business case around each option diligence with the client and
that conform to pre-existing for their assessment. evaluating selection criteria with the
organization processes and procedures client. Additionally, Accenture can
that would, in effect, defeat the In this case, Accenture will develop keep the client focused on the matter
radical departure from these that a scenarios showing cost and of selecting the most optimal, versus
high-performing Shared Service Center advantages, as well as return on the most preferred, site in order to
requires. While the sense of ownership investment for each location. optimize the business case. Accenture
is a plus, it could potentially prejudice Accenture will also rank and advise the has developed methodologies and
the business case and negatively client that is the location would be well-structured evaluation procedures
impact its outcome. best to pursue. Note, however, this will to facilitate this.
Point of View 8
Decision time: How to select the final Shared Service Center site?

Following the due-diligence effort, a ! Finally, visit possible sites where 2. Adapt unoccupied retail space.
short-list of possible locations is the Shared Service Center could Retail space is typically large, open,
defined and evaluated. This is be housed or built. and conducive to creating a unique
presented to the clients who then office environment. Many companies
eliminate any potentially problematic Visits to the cities can be done have taken the opportunity to convert
locations and agree to a short-list of anonymously. While Accenture and such space into an office
locations for field visits. the site selection consultant can environment. However, conversion
reveal their identity and purpose, the costs can be costly.
Field Visits to determine general
client may choose to remain
geographic location 3. Build-to-suit option. Available
anonymous. In this way, local business
land that permits commercial building
and government representatives will
Field visits should be conducted with offers a significant advantage. The
be in no position to pre-judge a
the following goals: client can design a high-performing
situation, offer tainted insights, or
environment that will both attract
! Confirm that the area/city fulfills otherwise hamper the objectivity of
and retain employees. The client leases
the requirements. The realities the evaluation process.
a build-to-suit facility from the owner
may differ from the research data just like an existing facility, so the
The city of each potential site should
used to make the assessments. For ongoing cost is no higher. One note,
be visited and evaluated. From this
example, the relative accessibility however, is that the build-to-suit
evaluation, the selection field can be
to primary sources of labor may option typically requires a greater
narrowed to one or two sites. The first
have been overstated. investment of time on the front end,
site should then be revisited to take
! Meet with leaders of the local the next steps of securing the which must be integrated into the
business community to promised financial incentives and the overall development timeline for the
understand the business best potential location for the Shared Shared Service Center model (building
environment and evaluate the Service Center. If this is achieved, the plus processes, systems, organization).
availability of quality labor. client will then reveal their identity so
that agreements can be signed. The Real estate expert
! Meet with members of the local
Business Development council and second site would be still kept in
A real estate expert is integral to the
members of government to contention throughout, until the final
process of evaluating facility options
identify relocation incentives, arrangements are signed and sealed.
and negotiating the contract. The real
such as tax and training Maintaining this position enhances
estate expert’s advice is not an added
incentives, and gain their the client’s leverage during
cost; the future landlord pays this fee.
perspective on why a company negotiation.
should choose to locate in the When choosing a facility, careful
area. Building selection
consideration must be given to the
! Visit institutions of higher following:
Having decided on the general
learning to assess the caliber of geographical location, the next
! Readiness of the facility for the
the future workforce and how one decision will be to identify a specific
needed go-live date.
can have access to some of these building or office space. There three
people. The ability of institutions primary options: move into existing ! Flexibility to customize the space
to assist with ongoing training premises, adapt existing space, or to meet human performance
can also be assessed. create a new building: design goals.
! Visit the neighborhoods and city ! Terms of the lease, including
center to assess the housing 1. Occupy existing premises. options for renewal and
market and cultural environment. Typically a 'B' grade building is most expansion.
suitable for a Shared Service Center.
! Evaluate transportation 'A' grade building such as glass towers ! Incentives offered by the
alternatives to determine the found in city centers will not satisfy owner/builder (such as facility
viability of commuting and the desired cost profile. services).
providing access to low and
middle class potential employees.
Point of View 9
Facility Design for a high-performing workforce

An architecture firm will ultimately be ! significant number of computer ! based on continuous improvement
employed to work with the team to hours that will be logged by all and value-added customer service.
design the appropriate environment employees in the Shared Service
and to secure office furniture and Center. Windows and natural light Best practice dictates that the Shared
equipment to complement the office should be accessible to all Service Center design and build is a
employees. Where possible,
space. The landlord typically works team effort. Key contributors in this
walkways should be placed near
with the architect. A best practice is team include:
the windows. Seating should be
for the client to hire the architect. It is designed and established in an
important to do this at the beginning ! The client - ideally the ultimate
equitable manner, so that any leader of the Shared Service
of the Shared Service Center artificial or arbitrary boundaries of Center
requirements definition to best ‘preferred seating’ are avoided.
understand planning and development ! Accenture
! Leader cubes should be placed
requirements to achieve and support throughout the Shared Service ! The site selection firm
the desired work environment and Center. Leaders should be co- ! The real estate expert/advisor
culture. located with their teams and ! The architect - the client's and/or
should take regular walk-throughs landlord's
The interior facility design should be to increase their visibility and
supportive of an open work employee support. An isolated ! The landlord
environment where barriers to ‘leader’ is counter productive to ! Vendors for services such as
teaming are eliminated. Further, it the open culture that needs to be furniture, telecommunications,
should allow sufficient diversion from established in a Shared Service and lighting.
the tedium associated with doing Center.
repetitive tasks, and provide numerous ! Multiple meeting areas, formal Establishing the timeline
channels for communicating. and informal, should be
established. Small team rooms and After the initial location screening is
Following are some of the practical informal seating areas will done and before the next level of
design considerations that can impact encourage active communication detailed analysis, all parties should
whether the Shared Service Center and problem solving. Meeting meet and agree to the integrated
achieves the objectives of the business rooms should use substantial schedule of activities and timeline
case. amounts of glass to take needed to meet the targeted go-live
advantage of natural light, and
date.
! There should be no offices in the also to create a more inclusive
Shared Service Center. This applies environment. Once the site has been selected, the
to everyone, including the most
! Large professional training project team (representing all
senior managers. One possible
rooms are mandatory to provide participating entities) should meet
exception could be the lead
for and encourage continuous weekly until the plans (floor, ceiling,
Human Resources director who
learning in the Shared Service elevation, electrical, etc.) are complete.
may be managing confidential
Center. Turnover is a reality and a Once construction begins, the project
information. Organizationally, the
self-sufficient training capability team will require a program manager
Shared Service Center should have
is a critical element for the success
a flat-structure and hierarchy to coordinate all the activities and to
of a Shared Service Center.
should not play out in the form of maintain and communicate the
offices, etc. ! Multiple open wall spaces development schedule as necessary.
throughout the Shared Service
! High ceilings and natural light to One consideration is to have the
Center should be maintained and
create an open, progressive contracted architecture firm provide
used to post periodic performance
environment needs to be this project management function at a
measures based on Key
complemented by excellent reasonable cost.
Performance Indicators (KPIs),
artificial lighting due to the

Point of View 10
Selection, design, and build checklist

The following steps have proved to be Design & Build Phase

most helpful and significant when ! Program manage on-going
building a Shared Service Center: building preparations
! Complete detailed architectural
Selection Phase plans
! Define scope of the Shared ! Sign agreements of service with
Service Center local telecommunications and
! Select site selection firm, real utility providers
estate advisor and architect ! Develop health and safety plans
! Develop location criteria and emergency procedures

! Have location consultants ! Develop business continuity

perform due diligence on all (disaster recovery) plan
possible locations ! Sign agreements with other
! Develop a short-list facility providers

! Visit short-list locations ! Secure office furniture and other

equipment
! Select top two sites
! Install new/additional lighting, if
! Work with local government of
needed
first choice to secure Business
Development incentives ! Install all furniture and computer
equipment
! Work with real estate advisors to
secure appropriate site
! Work with real estate advisor and
owner/builder to develop plans
for optimal site specifications
! Select Program Manager for
build phase
! Sign lease

Point of View 11
This Point of View provides a high-level summary of key F&PM's Finance & Accounting Operations Solutions
focus on the planning and implementation of back
considerations to make when planning a new Shared Service office services. F&PM assists clients in achieving
Center. Accenture shared services professionals offer a dramatic efficiency increases in these areas while at
the same time aligning these services better with
comprehensive suite of scaleable solutions for planning, building, the needs of the business. Typical programs include
and operating a Shared Service Center. For more information shared services, web-enablement, and client specific
finance and accounting strategies.
about Finance & Performance Management (F&PM) solutions,
contact: Shared Services involves the consolidation and
redesign of administration and support business
processes into major service centers. The objective
[email protected] of these Shared Service Centers is to deliver the
optimum in cost-effective, high quality services.
or
The Shared Services model helps to achieve
economies of scale in back office processes and
Gary A. Duncan eliminates the replication of basic transaction
[email protected] processing capabilities across an organization.
+1 917-452-4400
Adopting the Shared Services model has allowed
organizations, including many Fortune 500
Rodney N. Bergman companies, to rethink how and where work is
[email protected] accomplished. Shared Services can provide a range
+1 416-641-5533 of organizational solutions that retain responsive
customer service without requiring physical
proximity to the customer. Global companies are
also proving the value of Shared Services in
managing international operations in an integrated
fashion.

Copyright © 2004 Accenture. Accenture is a global management consulting,

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Accenture, its logo, and High Performance Delivered Committed to delivering innovation, Accenture
are trademarks of Accenture. collaborates with its clients to help them become
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With deep industry and business process expertise,
broad global resources and a proven track record,
This point of view is intended as a general
Accenture can mobilize the right people, skills, and
guide and not as a substitute for detailed technologies to help clients improve their performance.
advice. Neither should it be taken as
With more than 83,000 people in 47 countries,
providing technical or other professional
Accenture works with clients in nearly every major
advice on any of the topics covered. So far industry worldwide. Through the integration of
as Accenture is aware the information it consulting and outsourcing, Accenture:
! Identifies critical areas with potential for
contains is correct and accurate but no
maximum business impact.
responsibility is accepted for any ! Innovates and transforms the processes in those
inaccuracy or error or any action taken in areas.
reliance on this publication. This ! Delivers performance improvements and lower
operating costs by assuming responsibility for
publication contains Accenture certain business functions or areas - and
copyrighted material and no part of it can Accenture holds itself accountable for results.
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Accenture generated net revenues of $11.8 billion
without Accenture's prior written consent for the fiscal year ended August 31, 2003. Its home
in each case. page is www.accenture.com.