Public Money & Management
Managing overhead in public sector organizations through benchmarking by Mark Huijben, Arno Geurtsen en Jan van Helden (volume 34, number 1, january 2014).
Many public sector organizations struggle with the size of their overhead. The current crisis has forced them to cut cost, but how drastic can these cuts be without losing too much value? In 2001 we started an overhead benchmarking project in the Netherlands and by 2012, 1.500 public sector organizations had participated in de the study. This paper shows how benchmarking of overhead costs helps organizations to understand and properly balance the costs and benefits of their overhead functions.
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