Walldorf, Germany-based SAP AG and accountants Price Waterhouse & Co have established a joint service organisation, a Centre of Expertise, for SAP software consultation and implementation in the US: the Philadelphia centre has about 50 employees and Price Waterhouse management consultant Simon Darby says a target of 200 has been set for mid-1993; both partners have pledged financial support and will share management reponsibilities; the Centre’s services will include requirement definitions, SAP software fit and analysis, business process re-engineering, implementation consulting, project management, end-user training and user documentation; Darby says a date for opening a European centre will be set this year; it is likely to be in London.