Overhead gewaardeerd (Appreciated overhead)

Improving the balance between the value and costs of overhead in public sector organisations
Mark Huijben
Groningen: Rijksuniversiteit Groningen, 2011 (Thesis)
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9789 36 74 6625
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Via the University of Groningen's website


The focus of this thesis is on managing the overhead functions in the public sector. Two key issues form the central theme: what is the explanation for the size of the overhead? And what insights does this provide for improving the balance between the value and the costs of the overhead?

The researcher had already collected a great deal of statistical material at the outset of the thesis research. From this information, it was evident that there were unexplainable differences in the size of the overhead among sectors, as well as among organisations within the same sector. Case studies among three organisations combined with statistical analyses provided an opportunity to investigate these variances in greater depth. This resulted in recommendations concerning the organisation and management of overhead in public organisations.


This publication is only available in Dutch with a summary in English