%0 Journal Article 
%T El centro de servicios compartidos en Emcali EICE ESP: Un enfoque moderno orientado a la gestión de costos
%D 2013
%U http://hdl.handle.net/10906/76426
%X Since the 80´s the Shared Service Centers became an interesting choice to group
services and processes in order to achieve more efficiency and better performance
in the organizations.
EMCALI decided to set this model more than 25 years ago, enhancing synergies
and achieving a better fit between processes and operations but, even though the
total efficiency had improved, is not clear the effect on each business unit because
the pricing model had no changes in all these years which may result in business
units assuming bigger costs than the related to their demand to the shared
services center.
This paper makes a review of the most used pricing methods in the shared
services centers and suggests a proposal to reach a more realistic model for this
organization
%K Gestión de procesos
%K EMCALI (Empresas Municipales de Cali)
%K Centros de servicios compartidos, CSC
%K Costeo
%K Procesos
%K Shared Services Center
%K Costing
%K Process.
%~ GOEDOC, SUB GOETTINGEN