It is difficult for departments to gain a full view of the end-to-end costs of a service where there is no Single Service Owner (SSO) with overall mandate and responsibility for the service concerned.41 This also weakens the incentives to identify and reduce costs overall, because the focus is on the individual component parts of a service rather than how they fit together as an overall whole.42 While we heard “quick wins” can give a sense of progress, more substantial benefits require a deeper understanding of a service and in some case, re-engineering of the service.43 There is an opportunity to learn from the methodology used by the Top 75 programme, which included industry benchmarks for segmented digital services.44 35 Q 149 36 Q 140 37 Qq 140, 150 38 C&AG’s Report, paras 1.6, 1.7 39 Qq 135, 136 40 Qq 137, 138 41 Q 143 42 Q 144 43 Q 111 44 Qq 87, 108 12