I den hårdnande konkurrensen på dagens marknad beslutar stor del av dagens företag att koncentrera sig på sin kärnverksamhet. För att kunna göra detta gör företagen ett övervägande om att producera själv eller att leja någon annan att utföra samma aktivitet. Bland många företag är anledningen till outsourcing en önskan om att uppnå minskade kostnader och en produktivitetsökning. Fördelarna kan även ses ur ett strategiskt perspektiv, då ny kunskap förs in i företaget, vilket kan underlätta genomförandet av förändringar. Genom att lägga ut redovisningsfunktionen kan företaget koncentrera sig på sin kärnverksamhet. Detta är bakgrunden till den problemformulering som utgåtts ifrån: I vilken utsträckning tillämpas outsourcing av redovisningsfunktionen bland företagen i Örnsköldsviks kommun? Syftet med vår uppsats är att undersöka om det finns ett samband mellan hur många anställdaett företag har och hur vanligt förekommande outsourcing av redovisningsfunktionen är. Denna uppsats är utförd med ett positivistiskt synsätt och deduktivt angreppssätt. Detta har resulterat i en enkätundersökning där ett antal företag har undersökts. För att utföra denna undersökning har teorier som behandlar outsourcing legat till grund, vilka innefattar; kärnkompetens, strategier, inköpsroller och Business Process Outsourcing, BPO. Utifrån den insamlade empirin har en analys utförts, vilken har lett till en slutsats på det uppställda problemet. Denna slutsats resulterade i att det inte är så vanligt förekommande med outsourcing av redovisningsfunktionen och att företag med mindre än tolv anställda väljer att outsourca sin redovisningsfunktion.

Introduction: with the expanded application of ERP system, business process model-ing, as an essential part of the ERP system implementation, has already attracted in-creasingly attention from the organizations. However, even though with the great signif-icance, there is no specific guideline to indicate the key factors of a business process modeling within the ERP system implementation context, especially from the supplier, customer and consultancy point of view. Accordingly, the authors are interested in the following two research questions:1. What are the factors that ERP customer. Supplier and consultancy focused on when they do business process modeling for an ERP implementation?2. How these factors are ranked and viewed by ERP customers, suppliers and con-sultants?Purpose: This study is an exploratory study aiming at identifying improvement factors for business process modeling within the context of ERP system implementation. addi-tionally, the authors seek to identify the diverse attitudes from the parties involved in the process of ERP implantation, that are supplier, customer and consultancy, towards the significance level of the improvement factors.Method: This research has adopted an inductive approach due to the nature of its re-search questions. Besides, data has been collected through six interviews in in total. And each supplier, consultancy, customer party has been conducted two interviews respec-tively. The six interview companies are with different cultural background. Additionally, secondary data from books, magazines are obtained through documentation as well.Conclusion: The thesis main results show that there are five improvement factors con-cerning the business process modeling within ERP system implementation, involving correctness, clarity, resource efficiency, cultural specification and relevance. Based upon the suppliers, consultancies and customers points of view, correctness, clarity and cul-tural specification can be categorized into basic factors and resource efficiency, rele-vance are grouped as optional factors. Furthermore, from the customers perspective, correctness and clarity ranks at the top two places among those five factors, while con-sultants focus on correctness and resource efficiency first. Besides, suppliers regard cor-rectness as the most fundamental improvement factors for business process modeling.

Det övergripande syftet är att beskriva hur och kartlägga varför ideella idrottsföreningar väljer att outsourca sin ekonomifunktion. Studien ska även öka kunskapen för de effekter outsourcing av ekonomifunktionen medför på den ekonomiska- respektive den sportsliga delen av de ideella idrottsföreningarnas verksamhet. Sammanfattningsvis ska studien också ge rekommendationer till idrottsföreningar som står inför valet att outsourca sin ekonomifunktion. Detta gjordes genom en kvalitativ forskningsmetod där primära källor utgjorts av intervjuer med sex personer verksamma i olika ideella idrottsföreningar. Kända referenser om outsourcing för företag samlades in för att kunna ställas i relation till svaren. Slutsatserna av studien är att ideella idrottsföreningar väljer att outsourca sin ekonomifunktion eftersom de vill få mer tid till kärnverksamheten, av ekonomiska skäl och för att få in rätt kompetens för att skapa en stabilitet i föreningens ekonomihantering. Effekterna av outsourcingen blir att föreningar sparar pengar i jämförelse med att ha anställda, att de ökar sina intäkter och att mer tid och pengar kan läggas på den sportsliga delen av verksamheten. Vidare innebär en outsourcad ekonomifunktion en avlastning för ideellt arbetande personer och att det underlättar för nyrekryteringen av ideella krafter.

The three essays that comprise my dissertation are drawn from a longitudinal field study of the work process innovation of sourcing professionals at a large multinational paper products and related chemicals manufacturing firm. The focus of this study is an examination of how characteristics of the work process innovation context impact enterprise system (ES) acceptance, rich ES use behavior and the resulting individual-level job outcomes realized by knowledge workers in a strategic business process. The ES, an enterprise sourcing application, was introduced to innovate the work processes of employees who perform the sourcing business process. Over a period of 12 months, we collected survey data at four points in time (pre-implementation, immediately following training on the new system; following six months of use; and, following 12 months of use) to trace the innovation process as it unfolded. The three essays that comprise my dissertation focus on three key gaps in understanding and make three corresponding key contributions. The first research essay focuses on the transition from an emphasis on behavioral intention to mental acceptance in mandatory use environments. This essay contributes to the technology acceptance literature by finding that work process characteristics and implementation characteristics are exogenous to beliefs about the technology and that these beliefs are important to understanding mental acceptance as well in mandatory use contexts. The second and third research essays emphasize the transition from lean use concepts to conceptualizing, defining and measuring rich use behaviors and show that use must be captured and elaborated on in context. This is pursued through the development of two rich use constructs reflective of the sourcing work context and the complementary finding of countervailing factors in the work process that may impede the positive impact of rich use behaviors on job benefits.

In the contemporary business world, manufacturing concern companies are becoming moreefficient in production process. Outsourcing is a process in which companies or producers getthe service or produced product or portion of the finished product from other company.Logistics is a functional system which is important for the improvment of efficiency, both inthe flow of goods and information and to meet low-cost, reliable delivery, and fast objectiveswithin a company and throughout a network of companies. The outsourcing of logisticsactivities to Logistics Services Providers or Third Party Logistics (3PL) companies hasbecome a common practice in current business world. Logistics outsourcing is the use ofexternal companies to perform logistics functions that have traditionally been performedwithin an organisation and the functions performed by the third party can encompass theentire logistics process or selected activities within that process. This thesis or research hasbeen conducted on a manufacturing sector‟s company which is located and working inPakistan. This company is working with the name of Pakson International. Company has outsourced three logistics activities which are freight forwarding, transportation andwarehouse management. In this thesis, there is focus on the comparison of the logisticsoutsourcing process inside the Pakson International and in literature.

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.

With the rapid advance of information technology (IT), many organizations are implementing IT to enhance their business processes efficiency intra- and inter-organizations. Prior to deploying the appropriate IT, conducting business process reengineering (BPR) has been considered to be the most important first step. Over the past two decades a considerable effort has been made in BPR implementation in practice. However, the detailed guideline for the BPR implementation is lacking. To alleviate the forgoing problem, the A-company was chosen for this study which had undergone the BPR implementation with the help of two well-known consultant firms. We followed the case study method to investigate what activities were performed when the A-company implemented BPR, how consultants interacted with the A-company in these activities, what input and output were needed, and what methods or models they used during each BPR step. Finally we proposed a comprehensive methodology which has detailed guideline for BPR implementation. With this proposed methodology, the implementing organization can have better understanding and preparation for BPR implementation, and thereby enhance the efficiency and effectiveness of BPR implementation.

Currently global shipping industry has from grew stage advance to mature period. The container ship capacity of supply exceeds the demand and the economy depression impacted traditional industry fiercely more competitors join the market cause freight decline, shipping industry face to a difficult position. The transportation cost raises up accompanies by sources of energy price hike, the container ship performance improvement is getting important with each passing day. The case company depends on ¡§Port and Terminal Integrated Operating System (PATIO), and use super crane, transtainer(TT), tractor, radio data terminal (RDT) and related field partner to complete container handling process. The core competence to case company is focus on standard operating process (SOP), speedy customs formality and flexible practice. From studying academic references, case company¡¦s document and practice learn its business process reengineering rely on PATIO system as a major tool to shorten core process timing, improve vessel productivity and enhance service quality. First, the essay creates a pattern contains four phases and seven procedures for running business process reengineering (BPR), realize some topics on process improvement and management from primary data and secondary data provided by case company. Second, the study is evaluated BPR performance between beginning and finish. Third, the conclusion of key successful factors (KSF) to BPR includes: (1). Build up business vision and company values. (2). High-level management support and fully participation. (3). Equipment modification properly. (4). Management Information System Improvement. (5). Cross function member teamwork. (6). The speed of business process reengineering. (7). Employee and field partner commitment with enthusiastic participation. The conclusion of business process reengineering about case company summarize as following. 1.The pattern of business process reengineering contains four phases and seven procedures. - Planning Phase ¡P Create business vision ¡P Develop business process reengineering concept - Design Phase ¡P Map out business process reengineering contents ¡P Business process reengineering evaluation and design - Implement Phase ¡P Carry out business process reengineering plan - Measurement Phase ¡P Business process reengineering performance evaluation ¡P Continuously improvement 2.Seven key successful factors for achieving business process reengineering. - Build up business vision and company values - High-level management support and fully participation - Equipment modification properly (Bomb Cart Modification) - Management Information System Improvement - Cross function member teamwork - The speed of business process reengineering - Employee and field partner commitment with enthusiastic participation 3.To provide example for the same business to carry out business process reengineering

Facing the increasing global competition, modern business organizations have to respond quickly and correctly to the constant changing environment to ensure their competitive advantages. This goal has led to a recent surge of work on Business Process Reengineering (BPR) and Workflow Management. While most work in these areas assume that process definitions are known in a priori, it is widely recognized that defining a process type which totally represents all properties of the underlying business process is a difficult job. This job is currently practiced in a very ad-hoc fashion. In this paper, we postulate an algorithm to discover the process definition from analyzing the existing process instances. We compare our algorithm with other existing algorithms proposed in the literature in terms of time complexity and apply these algorithms through synthetic data sets to measure the qualities of output results. It has been found that our algorithm is able to return the process definitions closer to the real ones in a faster manner.

Since 1990s, rapidly changing business environments such as information technology advancements, international economic integration, and global market competitions have brought companies many challenges and crises. Under such circumstances, most companies make efforts to retain their competency and keep abreast of market status through so-called business process reengineering (BRP). Nowadays, the advent of Internet and emerging information technology as enterprise resources planning, supply chain management, and customer relationship management have once again shaped a whole new competitive environment that companies have never faced before. How business performs BRP to regain their competitive advantages in such situations becomes the main issue of this research study. Our research method is based on case study. The case is selected from semiconductor industry, which plays an important role in Taiwan¡¦s total production values. This focal company is leading in the industry and thus provides a benchmarking BPR practice. From case analysis, it is found that there exist two distinctive BPR waves in their BPR practice. BPR adoptions of the first wave and the second wave are further investigated with explanatory models being suggested. In addition, it is interesting to note that information technology strategy is also changing from reactively enhancing business effectiveness in the past to proactively achieving business competitiveness at present. It reflects the crucial impact of emerging information technology on current business operations. The contributions of this research are two-fold. First, we provide systematic analysis on BPR-related literature, which benefits following researchers on BPR studies. Second, we propose the company¡¦s BPR progression of the two waves by examining relevant BPR models in literature. This result can provide suggestions and directions to other semiconductor companies in preparing their BPR practice.