This document discusses key concepts for building a business case to evaluate the feasibility of implementing shared services. It provides an overview of how to calculate costs and benefits, collect current state metrics, and consider sensitivities. Calculating benefits focuses on headcount reductions through process efficiencies and benchmarks. Costs include labor, technology, consulting, and site-related expenses. Non-quantifiable benefits like improved customer service and controls are also noted. Current state metrics involve analyzing headcounts, volumes, and costs by activity. Interviews provide context.