Since the mid-1980s, organizations have been implementing shared services to improve service levels, reduce costs, and improve controls. According to Deloitte, 80% of Fortune 500 companies such as Ford, Intel, Whirlpool and Allergan use shared services in their operations. Although shared services is not a new concept, many organizations struggle with realizing its full potential. As the Deloitte Shared Services Handbook describes it, "It often seems that where ever you are in your shared services journey, you still have a way to go. But the journey is always easier if you have sorted out the fundamentals."