It seems like outsourcing often does not live up to the expected results. Furthermore, sourcing decisions are often unplanned and improvised based upon insufficient short term foundation. Poor basis for sourcing decisions can lead to that some important factors, which can result in long term consequences, could get overlooked in the decision foundation. The purpose of the master thesis is to create a structured decision process that could lead to a well balanced sourcing decision and apply this at Husqvarna AB. The method used is a case study which includes a theoretical and an empirical study. The decision process is based upon the theoretical framework and is structured as a number of activities. Each activity includes a number of questions that should be answered if a well balanced sourcing decision is to be made. The questions are developed so that they include all the factors that could be affected by outsourcing. The case at Husqvarna AB was analyzed and evaluated by using the theoretical decision process. This showed how the decision process can be used by Husqvarna AB. The conclusion of the thesis is that the purpose was fulfilled since a decision process was developed that could be applied at Husqvarna AB. / Outsourcing verkar ofta inte leva upp till de resultat som förväntas. Det förefaller som om sourcingbeslut oftast har sin utgångspunkt i bristfälliga underlag baserade på kortsiktiga motiv samt att de ofta är oplanerade och improviserade. Detta kan leda till att viktiga faktorer, som kan medföra långsiktiga konsekvenser, inte beaktas i de beslutsunderlag som tas fram. Syftet är att ta fram en strukturerad beslutsprocess som leder fram till ett väl avvägt sourcingbeslut och att praktiskt tillämpa denna på Husqvarna AB. Metod som använts är en fallstudie som innehåller en teoretisk djupstudie som utmynnar i den teoretiska referensramen. Vidare har en empirisk studie genomförts på Husqvarna AB där ett verkligt fall studeras, analyseras och utvärderas. Beslutsprocessen är baserad på den teoretiska referensramen och är strukturerad som ett antal aktiviteter. Varje aktivitet innehåller i sin tur ett antal frågor som bör besvaras för att på så vis säkerställa ett väl avvägt sourcingbeslut. Frågorna är framtagna så att de tillsammans skall omfatta allt det som kan påverkas av outsourcing och som därför bör beaktas inför ett sourcingbeslut. Fallet på Husqvarna AB analyseras m h a beslutsprocessen vilket dels visar på beslutsprocessens användbarhet och dels ger en utvärdering av fallet. De empiriska studierna visar att om företaget hade använt beslutsprocessen vid genomförandet inför sourcingbeslut så hade beslutet blivit mer väl avvägt. Slutsatsen är att syftet med examensarbetet uppfylldes eftersom en strukturerad beslutsprocess tagits fram vilken har visat sig vara tillämpbar på Husqvarna AB.

Kurs: Ämnesfördjupande arbete i logistik, 2FE02E, VT2012 Författare: Josefin Höjman och Jessica Persson Handledare: Petra Andersson Titel: Leverantörsbedömning – Vilka kriterier som avgör valet av nearshoring till Östeuropa Bakgrund: Konkurrensen i logistiksamhället har hårdnat på grund av kundernas allt mer betydande roll i försörjningskedjan. För att tillfredsställa kundkraven så har leverantörsbedömning med utgångspunkt i diverse kriterier blivit viktigare för att företag ska kunna avgöra på vilket sätt en leverantör kan bidra till företagets konkurrenskraft på marknaden. Då Östeuropeiska länder har en stark tillväxt, har uppmärksamhet riktats åt denna region. Bedömning av leverantörer från Östeuropas lågkostnadsländer har således blivit ett vanligare inslag i företags leverantörvalsprocess. Syfte: Studien syftar till att redogöra vilka kriterier som tas i beaktning vid bedömning av en ny leverantör och att ta reda på vilka kriterier som företag prioriterar. Dessutom ska studien klargöra vilka kriterier som är avgörande då en leverantör från Östeuropa väljs. Metod: Studien är kvalitativ och bygger på semistrukturerade intervjuer. Datainsamlingen består av såväl primära- som sekundära källor. De primära källorna består av det material som har samlats in via den empiriska undersökningen och de sekundära källorna utgörs av innehållet i den teoretiska referensramen. Ett deduktivt angreppssätt används då den teoretiska referensramen bygger upp innehållet och strukturen för intervjufrågorna. Slutsatser: Studien har visat att ett flertal kriterier tas i beaktning vid val av en ny leverantör. Dessa är pris, kvalitet, leveransservice, kommunikation, leverantörsrelationer, transport samt politisk- och ekonomisk stabilitet. De kriterier som prioriteras vid val av en östeuropeisk leverantör är pris, kvalitet, leveransservice i form av ledtid och kommunikation. Det avgörande kriteriet är priset.

Användandet av teleradiologi, elektronisk överföring av röntgenbilder mellan sjukvårdsenheter för diagnostisering och granskning, har ökat på senare år vilket kan ses som en följd av utökad användning av outsourcing i sjukvården. Huvudargumentet för teleradiologi är att det medför sänkta kostnader, dock finns det få empiriska bevis som stödjer detta. Syftet med denna studie är att på två svenska sjukhus undersöka huruvida det är kostnadsbesparande att outsourca granskningen av röntgenbilder nattetid eller ej samt att undersöka andra aspekter som påverkar beslut kring outsourcing av röntgenbildsgranskning.   I studien jämförs särkostnaderna för två alternativ; att outsourca röntgenbildsgranskningen till ett företag med svenska läkare stationerade i Sydney och att behålla granskningen in-house på sjukhuset. Studien bygger på en kostnadskalkyl för de två alternativen som kompletteras med intervjuer och en enkätundersökning. Enkätundersökningen mäter förändringsvärden för arbetsmiljö, patentsäkerhet, kvalitet, kunskap och tid vid outsourcing av röntgenbildsgranskning.   Studiens resultat visar att outsourcing av röntgenbildsgranskning kan vara ett kostnadsbesparande alternativ för svenska sjukhus, även om kostnadsbesparingen skiljer sig markant åt mellan de båda sjukhusen. Sjukhusen sparar cirka 16 000 kronor respektive 1 216 000 kronor per år genom att outsourca. Dessutom pekar enkätens resultat på att läkarnas arbetsmiljö har förbättrats då de arbetar mindre nattetid. Hur patientsäkerheten påverkas är dock osäkert. Studien tillhandahåller även en kalkylmall som kan bistå andra sjukhus i en liknande beslutssituation.

The rising globalisation, supported by rapid technology innovations has changed our current business environment within the last years. As a result, especially SMEs have to cope with a higher pressure of maximising their efficiency and competitiveness in order to survive on the market. Nevertheless, many managers recognised the great potential of outsourcing to utilise the enormous benefits of external suppliers to solve this problem. For instance, it enables the SMEs to concentrate on their core capabilities combined with exploiting synergy affects of the supplier cooperation as costs savings, access to R&D knowledge etc. But the outsourcing dimension changed as well, due to the increased globalisation, companies are not hesitating anymore to step over their country boundaries and offshore to high promising emerging countries like China. However, offshoring cannot perform miracles, more it presents one of the most strategic and complex decisions affecting the whole company. Based on these facts, this Master Thesis investigates how an SME should outsource to China. The basis of the outsourcing decision is examined to make the right strategic decision, which is illustrated with a developed model. More, the supplier selection and maintenance are explained, followed by the description of the facts which have to be considered when offshoring to China. Particularly due to the focus on offshoring to China, this thesis will further look into the affects of the Chinese culture on the companies’ networks. The research is based on a case study, which is further used to derive general conclusions for other SMEs. The result of the investigation is that SMEs should decide which parts to outsource from a strategic point of view. Further to cope with the lack of resources and the Chinese cultural issues the cooperation with an intermediary is recommended.

Outsourcing, förflyttning av funktioner till extern part som tidigare funnits i företaget, är ett fenomen som under de två senaste årtiondena har vuxit starkt i världen. Outsourcing har möjliggjort för företag att fokusera på sin kärnverksamhet och därmed erhålla konkurrensfördelar. Business Process Outsourcing är en kategori inom detta område, som innebär att företaget outsourcar hela eller delar av sin ekonomifunktion. Användandet av Business Process Outsourcing har ökat bland de svenska företagen under de senaste åren. Det finns mångtydiga förklaringar till denna framväxt, där en förklaring är att det är en trend. En annan förklarig är att lågkonjunkturen tvingar företag att hitta nya sätt att kostnadsbespara. Det har dock visats att alla initiativ till outsourcing inte blir lyckade, utan att en del företag upplever att de inte uppnått de förväntade fördelarna med outsourcingen. Vi bedömer att det finns ett behov av att kartlägga de för- och nackdelar som finns med Business Process Outsourcing för att hjälpa företag i deras beslutsprocess vid övervägande om att använda Business Process Outsourcing. Syftet med denna uppsats är att ur fyra olika perspektiv; företag som erbjuder Business Process Outsourcing, företag som använder Business Process Outsourcing, företag som beslutat att inte använda Business Process Outsourcing och företag som använder intern outsourcing, studera och analysera de överväganden som är aktuella i samband med Business Process Outsourcing. Syftet är även att ge vägledning och rekommendationer att beakta vid beslut om Business Process Outsourcing samt skapa en bättre förståelse för ämnet. Vi har valt att avgränsa vår uppsats till stora svenska företag. Vi har även valt att definiera Business Process Outsourcing som outsourcing av de funktioner som återfinns hos ett företags ekonomiavdelning, som exempelvis lönehantering, fakturering, reskontrabevakning, bokföring men även bokslut, deklaration samt hantering av skatter.

Studien avser att beskriva om och hur faktorernakärnkompetens, osäkerhet, nyttoaspekter och kontroll/flexibilitet påverkat besluten vid inköp av cloud-tjänsten SaaS. Uppsatsen är en kvalitativ studie som är baserad på semistruktuerade intervjuer med nyckelpersoner på två små IT-företag samt vetenskapliga artiklar och litteratur inom ämnesområdet. Studiens slutsats är att de båda företagen påverkats av några eller alla faktorer vid inköpen av cloud-tjänsten. Faktorn nyttoaspekter påverkade båda företagens inköpsbeslut i hög grad. Faktorerna osäkerhet och kontroll/flexibilitet påverkade inte alls inköpsbeslutet hos det ena företaget medan de till stor del påverkade inköpsbeslutet hos det andra företaget. Faktorn kärnverksamhet påverkade det ena företagets inköpsbeslut till en viss del och det andra företaget till en stor del.

The study aimed to explore the relationship among outsourcing decision factors, customer relationship management, and operating performance in the translation market. Surveys were undertaken from translation agencies in Taiwan. 50 questionaires were released to each region including the northern, central, southern, and Hualien and Taitung Counties. In this research, 200 questionnaires were issued and 175 were returned. We received 162 valid returns with 13 invalid ones. copies of effective samples were returned, yielding a return rate of 81%. After the reorganization, the Pearson product-moment correlation, descriptive statistics, One-way ANOVA, and multiple regression analysis were used to analyze the data. The results of the study included: 1. Translation agencies of different capital showed significant difference on outsourcing decisions factors, among them the intraindustry trust showed significant difference. 2. Translation agencies of different numbers of company showed significant difference on outsourcing decisions factors, among them the responsibility of translation showed significant difference. 3. Translation agencies of different responsible translation unit showed significant difference on outsourcing decisions factors, among them the responsibility of translation and professional ethics showed significant difference. 4. Translation agencies of different responsible translation unit showed significant difference on customer relationship management, among them the enhancement strategy and establishment strategy showed significant difference. 5. Translation agencies of different capital showed significant difference on operating performance, among them the organization expansion showed significant difference. 6. Translation agencies of different numbers of company showed significant difference on operating performance, among them the organization management showed significant difference. 7. Translation agencies of different responsible translation unit showed significant difference on operating performance, among them the organization expansion and organization communication showed significant difference. 8. There were both positive and negative correlations among outsourcing decision factors, customer relationship management, and operating performance of translation agencies. In addition, both outsourcing decision factors and customer relationship management can effectively predict the operating performance. The study provided the following suggestions based on the above findings: 1. To carefully estimate the outsourcing businesses to enhance operating performance. 2. To conduct the customer relationship management well to improve the customer interaction. 3. To pay attention to operating performance to enhance the entire profits.

Outsourcing is a popular name in the employ market. It is a common situation for enterprises to adopt the outsourcing system instead of hiring employees in order to achieve the goals of cost-down and elevate the competency of enterprises. Especially at the lower level technical and heavy physical- loaded industries. China Steel Corporation (CSC) has been experiencing of applying the outsourcing system on site-work over thirty years. CSC and the subcontractor are becoming a symbiosis relationship. Nevertheless, most of the documents focused on the research between the workforce flexibility and organization performance of the subcontract system, it¡¦s rare to investigate the integral job performance which are resulted from the cooperative working model in specific factory. Moreover, there are problems to be improved during the long period operation experiences under the similar symbiotic structure, such as work safety, quality, efficiency, management of manpower etc. which lead to results that are unsatisfied working performances. But there is no actual performance evaluation system to verify. This research conducts to find out the key successful factors and construct the key performance index of mechanical maintenance for job performances evaluation. It can be utilized to promote continuously for synchronizing maintenance performances of CSC and subcontractors. Eventually, enterprises¡Boutsourcing employees and subcontractors can get the best of benefits from each other. This research applies the method of Analytic Hierarchy Process (AHP) to conduct interviews from experts and questionnaires survey. It was capable to be calculated the key performance factors weight for the references of the performance evaluation standard. Furthermore, the key points of recognition of maintenance performances from supervisors were analyzed the weight differentiations of sections¡Bpositions¡Bfield experiences from the EXCEL statistic program. The final conclusions were: 1 The priority to weight Key Performance Indexes of mechanical maintenance on main hierarchy structure are management of manpower(0.346), equipment maintenance(0.27), preparation of material(0.148), working environment(0.122) , working method planning(0.113)¡C 2 The top 80 % of KPI¡¦s weight include 14 items listed as below: 2.1 promotion of reliability of equipment maintenance. 2.2 reduce the rate of resignation. 2.3 promotion of numbers of qualified for the testing of technical and operation licenses. 2.4 decreasing the waiting time of materials during the repair period. 2.5 increase periodical training hours. 2.6 elevate the level of education. 2.7 reduce accident occurring rate. 2.8 reduce the times of safety working accidents 2.9 reduce the trouble shooting time. 2.10 raise the rate of presence. 2.11 reduce the break down hours of equipments. 2.12 reduce the numbers of break down equipment. 2.13 raise amounts of equipment improvement proposals. 2.14 raise amounts of operation method improvement proposals. 3 From the individual survey analysis, it shows that there are obvious differentiation related to the management of manpower¡Bequipment maintenance¡Bworking environment. 4 Based on different sections perspectives, it shows that even though most of the sections are consistent, but having diverse recognition were found. It means that only a slice difference can be observed overall. 5 Based on different positions perspectives, it shows that different levels of authority are consistent in top two KPI indexes on main structure. the others indexes have slice differences. 6 Based on different experienced perspectives, it shows that reverse result occurred between veterans and people who are not experienced for long time of work, and the former focus on the management of manpower; the latter focus on equipment maintenance.

The corporate governance is the extensive framework which applies to reach enterprise business goal in the recent years. Due to the south-eastern Asia financial crisis in 1997, it indicated the distinct defects of the enterprise system. The government and some institutions had to address the principles of the corporate governance and enhance the efficiency of the corporate governance. The essays we discuss are from the strategic corporate governance viewpoint respectively by chapters. The second chapter briefs the basic content of the corporate governance theories. The third chapter based on the theories of the stakeholder theories, we raise the selection models of the corporate governance structure from the viewpoint of the state-contingent ownership, risk taking and ethics, respectively. Due to the differences in politics, economic and cultures from countries, there would be different corporate governance structure. In the fourth chapter, based on the principal-agent theory, we analyze the principal-agent behavior between the owner and the operator under the centralized and dispersal ownership structure conditions, respectively. It gets the Nash equilibrium, which relates with the manager¡¦s rewards, the manager¡¦s punishment and the monitoring cost. The manager¡¦s motivation and rewards should combine with the granting rewards and punitive sanction. The fifth chapter is the example of outsourcing. Based on the transaction cost from the viewpoint of the enterprise core competence, it establishes the outsourcing governance model from the cost of outsourcing and the benefit of the enterprise core competence, and derives the six different outsourcing governance models from the four different conditions. Under the different conditions, it displays the dynamic viewpoint between the internal resources and core competence of the enterprise. In the sixth chapter, it takes the domestic semi-conductor industry as the example to compare the domestic development of the semiconductor industry with Korea¡¦s. There are a lot of differences in politics, economic, culture and the industrial structure between these two countries. My country takes the vertical specialization, but Korean takes the vertical integration. Moreover, TSMC and UMC cases help to elaborate the transaction cost, the development of the corporate governance, and the ownership structure. Management considers the input and the output and stresses on the efficiency of business operation. The governance starts from the ethics and accountability, emphasizes the information transparency and social responsibility, the protection of the stakeholders¡¦ interest. Therefore, the corporate has to adopt the good corporate governance structure under the framework of ethics-thinking, ensure the interest of stakeholder, and create the more business value.

The administrative reform in all of the countries, all depends on via "the government reform" making the government performance results able to improve, and the government service outsourcing has become the most important strategy for government reform. Along with the rapid development of the information tech, and the popularization of the applications, introducing information tech to the government service of the high-efficiency, low cost, flexibility, fast response is the basic conditions for the modern government forging ahead into 21 centuries. "The government information service outsourcing" results in how to establish availably amid in the "partner relationship" a new topic in the long term, as well as under the condition of parts of information service providers lacking of the information professional knowledge with government agency to the government service. How to construct and lead to a "cooperation mechanism" strategic goal and reinforces efficiency is a successful key point to the outsourcing. The target of "cooperation mechanism" is "the management of the conflict" in the aspects of negatively, in addition to solving the conflicts that have appeared, also ought to think twice about the reason of the conflict, and avoid the possible conflicts. In the aspects of aggressively, it is to "move forward towards the whole target", whose aims consist in reaching to team up the goal availably. The purpose of the cooperation does not depend on the none of the conflicts, also, within the scope of cooperation. In other words, the cooperative "effectiveness" of one of both sides¡¦ achievement must meet with the following objectives in the meantime: first, it can't deviate from the whole goal; second, it must ensure to accomplish the whole objective benefits. Confronted with the conflicts appearing in the interval, this research proposes a new point of view as well as food for thoughts: ¡§Is there any chance these regarded as the reformed objects "bureaupathologies " cause critical factor of the conflict?". We refer to various organization theories and methods, originated from feeling have on the spot "examination mechanism", and we wish we could break through politician system constituent "black box" mode of every kind of "shell" block, and find out not appropriate "processing" hidden under the politician post authority. We expect to expel " bureaupathologies " to solve and reduce the development of the conflict. Now we think of Kaohsiung City property management system outsourcing as the individual cases study. We can illustrate practical manipulation inspection, propose the concrete conclusion and suggestions, and raise the capability of "Cooperation mechanism", in order to promote the success of ¡§government information service outsourcing".