Optimization of finance shared services centre's chargeback method - (a case study)

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dc.contributor Aalto University en
dc.contributor Aalto-yliopisto fi
dc.contributor.advisor Malmi, Teemu
dc.contributor.author Khan, Mahfuj
dc.date.accessioned 2017-06-13T08:13:01Z
dc.date.available 2017-06-13T08:13:01Z
dc.date.issued 2017
dc.identifier.uri https://aaltodoc.aalto.fi/handle/123456789/26798
dc.description.abstract The case company has recently established a shared services department with an objective to provide services, such as finance and accounting services, to its associate companies. These associate companies are operating in different countries, are subjected to different tax requirements, and have varied need for services and resources. Costs driven by these customers should be allocated efficiently and fairly. Thus, ‘one fit all’ chargeback approach is not sustainable in long run and may raise concern from tax authorities, associate companies, and SSC itself when trying to cover its expenses and managing to operate efficiently. Such complex situation has triggered a need for reassessment of current chargeback model. This is a commissioned case study. The main objective of this thesis is to perform a thorough evaluation of current chargeback model, discuss findings, and recommend solutions that might solve the current issues and act as a tool for future needs. A thorough analysis of all stakeholders having direct impact on current model was performed. In addition, two relevant chargeback methods were chosen and feasibility analyses were carried out for comparison. In the end, findings from all three analyses were compared and discussed. The main finding of this study demonstrated that existing issues are not directly caused by price or allocation methods rather are more operational related. The study showed no conflict between case provider and stake holders because of fees charged, and the likelihood of such occurrence is minimum unless there is a significant change in tax law or in the criteria for managers’ performance appraisal. Modification or replacement of current model will not fix these issues rather strategic action from both parties is recommended. en
dc.format.extent 40 + app. 4
dc.language.iso en en
dc.title Optimization of finance shared services centre's chargeback method - (a case study) en
dc.type G2 Pro gradu, diplomityö fi
dc.contributor.school Kauppakorkeakoulu fi
dc.contributor.school School of Business en
dc.contributor.department Laskentatoimen laitos fi
dc.subject.keyword chargeback method en
dc.subject.keyword shared services center en
dc.subject.keyword transfer pricing en
dc.subject.keyword arm's length principle en
dc.subject.keyword inter-company pricing en
dc.identifier.urn URN:NBN:fi:aalto-201706135557
dc.type.ontasot Master's thesis en
dc.type.ontasot Maisterin opinnäyte fi
dc.programme Accounting en
dc.subject.helecon laskentatoimi fi
dc.subject.helecon rahoitus fi
dc.subject.helecon optimointi fi
dc.subject.helecon palvelut fi
dc.subject.helecon prosessit fi
dc.ethesisid 15020
dc.location P1 I fi


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