Separating the business (especially indirect section) which is executed commonly with plural organizations, from individual organization, centralized & integrating, by the fact that it becomes independent as another company, shares at the respective enterprise (group enterprise) usually and receives service offer, the management technique which aims toward the improvement of efficiency of management.

As cost reduction and improvement of productivity are assured by scale conversion and the standardization and independence business embody of service, improvement of service is expected by specialization. In addition, if it is usual, management index being tend to become ambiguous, also the point that makes the merit to profit center by the fact that it converts,managementdiscipline increases the indirect section where incentive of improvement of efficiency is difficult to work, as an independent enterprise.

As for the service which becomes the object, financial affairs accounting, personal affairs and the general affairs, buying, the information system (use maintenance of system, retention and security etc. of data), judicial affairs and public information etc. are many.