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Efficiency within shared service centers Case study of Volvo Financial Services Graduate essay in management accounting University of Gothenburg School of business, economics and law Business administration Tutor Ingmar Claesson Authors Dan Girdea Peter Nilsson   PAGE \* romanii Acknowledgements Firstly we would like to thank our respondent at VFS Nordic for taking the time for the interview and to answer our questions in a detailed and knowledgeable way. We would also like to thank our tutor, Ingemar Claesson, for the support and tips during the process of writing. Lastly, we would like to thank our family and each other with patience and understanding. University of Gothenburg School of Business, Economics and Law Gothenburg, May the 31st, 2010 Dan Girdea Peter Nilsson  Abstract Bachelor thesis in Business and Administration, School of Business and Law at the University of Gothenburg, Management Accounting, spring term 2010. Authors: Dan Girdea Peter Nilsson Tutor: Ingmar Claesson Heading: Efficiency within shared service centers ‐ Case study of Volvo Financial Services. Keywords: Financial control, Management control, Performance measure, Efficiency, Balanced scorecard, Internal units, Service oriented, Shared services, Business process re‐ engineering, Resources consumption accounting, Activity‐based costing and Lean administration Background and problem description: Today, within a core‐business of a company there are established tools in order to measure effectiveness and productivity in the form of financial and non‐financial performance measures. Regarding the internal aid processes within a company are considerably more difficult to measure with traditional economic terms. In order to measure the effectiveness of an aid process, companies must focus on models that include both financial non‐financial performance measures. Purpose: The aim of the study is to examine which measures are applicable in order to evaluate the effectiveness of aid processes.