For the business, start by asking how the organization can use shared services centers to improve services to internal and external stakeholders. Think about ease of use and improving access to information to speed up completion of tasks and enhance decision making. Where do opportunities for cross-functional and global process improvements exist? Don't forget about reporting and analytic requirements. Tax, audit and other regulatory and compliance requirements must be considered. Think about how frequently the organization changes its business processes to accommodate new elements: new geographies, new companies, new vendors, or new customers. Build in this volatility to the strategy and put a plan in place for managing it.