Centra Usług Wspólnych Jako Podmiot Racjonalizujący Koszty W Organizacji – Skala I Zakres Działania W Polsce

Abstract

<jats:p>The aim of the article was to present the specificity, scope and scale of operation of Shared Service Centers in Poland. It is a cost-rationalizing entity, created mainly by international organizations operating in the sphere of business. The article defines the main determinants of the location of these units and the types of services provided as part of the Centers. In addition, there was also indicated a dependence on the development of shared service centers and the increase in the number of jobs in other industries.</jats:p>