Business processes outsourcing of enterprise: short-term and long-term decision making
Keywords:
outsourcing, «make or buy», activity based costing, short-term decisions, long-term decisions, linear programming modelsAbstract
In the article foreign experience of researches in the field of the use by the companies of business processes outsourcing is considered. Advantages and disadvantages of outsourcing, expediency of the use in national practice is defined. The main problem in decision making on the use of thirdparty companies services or to deny them is to estimate the expected cost savings. The use of traditional management approach to the calculation of costs for the purpose of decision making "make or buy" does not include fixed costs and can affect the final result of such decisions in the long run. The adaptation of existing approaches, which are used for short-term solutions "to make or buy" and method of activity based costing to select the "make or buy" in the long run, when contracts are for two - three years, are proposed. Attention applies on possibility of the use of the linear programming models for long-term decision makingReferences
Kremic T., Tukel O.I., Rom W.O. Outsourcing decision support: a survey of benefits, risks, and decision factors. / T. Kremic, O.I Tukel, W.O. Rom // Supply Chain Management, vol. 11, issue 6, 2006.- p. 467-482.
Balakrishnan J., Cheng C.H. The Theory of Constraints and the make-or-Buy Decision: An Update. / J. Balakrishnan., C.H. Cheng // The Journal of Supply Chain Management.- Winter, 2005. - p. 40-47.
Mantel S., Tatikonda M., Liao Y. A behavioral study of supply manager decision-making: Factors influencing make versus buy evaluation. / S. Mantel, M. Tatikonda, Y. Liao // Journal of Operations Management, vol. 24, issue 6. – December, 2006. - p. 822-838.
Johnsen R., Johnsen T., Arab R. Coping with Outsourcing: An Interaction and Network Perspective. / R. Johnsen, T. Johnsen. R. R. // Problems & Perspectives in Management, issue 2, 2006. - p. 78-85.
Tompkins J.A., Simonson S.W., Tompkins B.W., Upchurch B.E. Relationships: The Key to Outsourcing Success. / J.A. Tompkins, S.W. Simonson, B.W. Tompkins, B.E. Upchurch // Supply Chain Management Review, vol. 10, issue 5. - July/August, 2006. - p. 13T-22T.
Helms M., Ettkin L., Baxter J., Gordon M. Managerial Implications of Target Costing. / M. Helms, L. Ettkin, J. Baxter, M.Gordon // Competitiveness Review, vol. 15, issue 1, 2005. - p. 49-56.
Moody P. 10 Proven Waysto CUT your Spend. / P. Moody // Supply Chain Management Review, vol. 9. - December, 2005. - p. 22-26.
А. Дж. Стрикленд III. Аутсорсинг: преимущества и недостатки. - Режим доступу: http://www.uppro.ru/library/strategy/outsourcing/prons_cons.html.
Аткинсон Энтони А., Банкер Раджив Д., Каплан Роберт С., Янг Марк С. Управленческий учет, 3-е издание. : Пер. с англ. / Энтони А. Аткинсон, Раджив Д. Банкер, Роберт С. Каплан, Марк С. Янг. – М. : Издательский дом «Вильямс», 2005. - 874 с.
