I denna studie kommer vi att presentera vårt resultat om hur man genomför en god insourcing av ett annat företags IT. Vi kommer också genom detta att först presentera hur vi tänkt nå det tänkta resultatet genom att presentera vissa teorier. Vi kommer också presentera hur vår empiri gått till samt hur vi gått tillväga för att analysera dessa för att tillslut nå vårt resultat. Vårt resultat har resulterat i normativ kunskap vilket menas att vi presenterar resultatet i råd, förslag och riktlinjer till hur man uppnår god insourcad IT-förvaltning. Vi kommer också visa förslag på mål som man uppnår genom att följa dessa riktlinjer för att ännu mer påvisa och stärka vårt resultat.Vi vill också passa på att tacka Anders Hjalmarsson som handlett oss genom denna uppsats och varit en ovärderlig hjälp genom hela processen, tack Anders.

<p>Den outsourcingtrend som varit gällande sedan 1990-talet tycks nu vara på väg att brytas och företag väljer i allt större utsträckning alternativ till att förlägga aktiviteter utanför den egna verksamheten. Ofta benämns insourcing som detta alternativ, men det finns en stor varians i uppfattningar av begreppets betydelse. Till skillnad från om outsourcing, som är ett väl behandlat begrepp, har insourcing ännu ej bearbetats i någon större utsträckning inom den teoretiska litteraturen och empiriska källor visar på en viss begreppsförvirring gällande användandet av termen. Syftet med denna uppsats är att presentera en definition av begreppet insourcing med utgångspunkt från transaktionskostnadsteorin. Som hjälp används en bred bas av empiriska källor av olika slag som antingen själva definierar eller nyttjar begreppet insourcing.</p>

Den outsourcingtrend som varit gällande sedan 1990-talet tycks nu vara på väg att brytas och företag väljer i allt större utsträckning alternativ till att förlägga aktiviteter utanför den egna verksamheten. Ofta benämns insourcing som detta alternativ, men det finns en stor varians i uppfattningar av begreppets betydelse. Till skillnad från om outsourcing, som är ett väl behandlat begrepp, har insourcing ännu ej bearbetats i någon större utsträckning inom den teoretiska litteraturen och empiriska källor visar på en viss begreppsförvirring gällande användandet av termen. Syftet med denna uppsats är att presentera en definition av begreppet insourcing med utgångspunkt från transaktionskostnadsteorin. Som hjälp används en bred bas av empiriska källor av olika slag som antingen själva definierar eller nyttjar begreppet insourcing.

The aim of this work is the analysis of outsourcing in the management and processing of accounting focus on cost reduction and optimization of results and evaluation accounting method leading to more efficient business. The issue of outsourcing bookkeeping and possibly payroll is evaluated in two different companies. First is analyzed the current situation of companies and subsequently made design changes to accounting, which is compared with the current situation. For a small growing business is handled the transition point to a different kind of accounting.

The main motivations of this thesis are to bring new insights into the different forms of international assignment in a non-multinational context. For this purpose, the dissertation provides new evidence on the roles of different forms of international assignees in offshore insourcing and outsourcing arrangements. The thesis is based on four research essays. The first chapter develops a conceptual framework that links the extent of international assignments to the characteristics of service offshoring strategies in terms of drivers, task complexity, governance mode, and host country location. We argue that offshoring strategies are associated with different needs for control, coordination and transfer of tacit knowledge. Those needs are in turn best served by using a different combination of international assignments. The model suggests that opting for extensive international transfers when the offshoring strategy does not require doing so, exposes firms to unnecessary extra costs. On the contrary, limiting the use of international transfers below the level required to guarantee cross-border control, coordination and knowledge transfer increases the risk of not being able to integrate the offshored services. Therefore, the adequate use of various forms of international assignments (such as expatriation, inpatriation and virtual assignments) constitutes an important capability for the offshoring organization to be able to integrate globally dispersed value chain activities whilst at the same time containing costs. The aim of Chapter 2 is to develop a comprehensive integrative framework that provides a deeper understanding of the use of expatriates and inpatriates to exert control in the specific context of offshore outsourcing. This study extends the agency theory by investigating different practices used by expatriates and inpatriates to exert control on third party providers in order to reduce the agency problems of the client-provider relationships. The research approach consists of an exploratory qualitative study of 32 offshore outsourcing initiatives from 32 companies located in Belgium. The model suggests that even though expatriates and inpatriates play a vital role in exerting control through different strategic control practices implemented in the client company or the third-party provider, they may differ in various matters. Companies prefer to use inpatriates than expatriates as the latter is difficult to find, costly, have an attitude of dominance, and have difficulties in adjusting to the new environment. The specific advantage of using inpatriates is that they provide unique understanding and insight into ‘why things are happening’, which is difficult for expatriates to decipher. This emphasises that the process of inpatriating offshore members into the client company appears to hold significant potential in exerting control in offshore outsourcing relations. Control is a role that has traditionally been attributed to expatriates. Our research shows that inpatriates offer valid alternative with several advantages in the context of offshoring.Chapter 3 develops a comprehensive framework of potential factors responsible for hindering the learning process of offshore team members that should be considered in an offshore insourcing context. This paper adopts a longitudinal case study approach for over a period of one year for studying a large firm in the financial services sector based in Belgium and offshoring its service in Poland. The study focuses on a firm that has set up its own service operations abroad using an offshore insourcing arrangement. Based on a longitudinal study, this research recognizes delayed barriers that still hinder the learning process of offshore team members. Unexpectedly, the study demonstrates that the role of expatriates and inpatriates is an influencing factor (positive or negative) in the learning process of offshore team members. In addition, the results highlighted the fact that short-term perspectives for companies to fully benefit from their actions may not be the solution to enable offshore team members to learn their tasks efficiently in the long-run. Even though offshoring provides access to lower costs and specialised resources, the primary challenge faced by companies is to be able to manage its knowledge efficiently across locations and facilitate the access of knowledge to its offshore team members. The purpose of chapter 4 is to explore how a large firm in the financial service sector transfers different types of knowledge, particularly through different forms of international assignees in an offshore insourcing arrangement. This study adopted a single in-depth case study of a firm based in Belgium where his offshore location is in Poland. The findings from 31 interviews concluded that different forms of international assignees are used in the form of complementary sequences to transfer various types of knowledge during the offshore insourcing arrangement. Therefore, all international assignments are not the same and should not be generalised into one category. Further, the findings offer qualitative evidence to support the roles of different forms of international assignees for creating and retaining new knowledge and avoiding knowledge loss for the organisation. / Doctorat en Sciences économiques et de gestion / info:eu-repo/semantics/nonPublished

Byggbranschen är en av de branscher som har störst problem med tomma lastbilstransporter. Detta då lastbilen ofta kör fullastad till byggplats men utan last under returtransporten, vilket är negativt för ekonomin och framförallt för miljön. Ett företag i byggbranschen som arbetar för att minska sina tomma returtransporter är hustillverkaren Eksjöhus. För att minska dessa hämtar företaget regelbundet material till husproduktionen i samband med returtransporten. I denna studie undersöks om detta tillvägagångssätt är det bästa, eller om de bör outsourca materialhämtningen. För att ta reda på vilket alternativ som är mest fördelaktigt är studiens syftet att ta reda på vilka faktorer företag behöver ta hänsyn till i beslutet kring make or buy, om de bör outsourca eller insourca en företagsfunktion. I teoridelen presenteras tre övergripande områden, vilka är returtransporter, outsourcing och insourcing. För att utvärdera möjliga utfall och besluta vilket alternativ som är det bästa används en total relationskostnadsanalys. De slutsatser som dras är att företag inte enbart kan ta hänsyn till ekonomiska faktorer i sitt outsourcingbeslut. Företag måste även beakta andra faktorer i beslutet, detta är dock väldigt företags- och situationsspecifikt. I detta fall bör Eksjöhus ta hänsyn till kundnöjdhet, service, risker, tid och miljö. Utifrån dessa rekommenderas Eksjöhus att outsourca sin materialhämtning till en extern part, men för att undvika tomma transporter bör de ta hjälp av digitala lösningar som kan matcha lämpligt gods med returtransporten. / One of the industries that has major problems with empty running, is the construction industry. Empty running adversely affects the environment and the economy negatively due to an empty backhaul. A company in the construction industry that works to reduce their empty runs is the house manufacturer Eksjöhus. To reduce these, the company regularly collects material for the house production in connection with the return transport. In this study, it is examined whether this approach is the best, or whether they should outsource the material retrieval. To find out which option that is the most advantageous, the study's purpose is to examine which factors companies need to take into account in their make or buy decision, if they should outsource or insource a company function. Three general areas are presented, which are backhaul, outsourcing and insourcing. To evaluate possible outcomes and decide which option is best, a total relationship cost analysis is used. The conclusions drawn, are that companies cannot only take economic factors into account in their outsourcing decision. Companies also need to consider other factors in their decision making, and these factors depends on the specific company and situation. In this case, Eksjöhus should consider customer satisfaction, service, risk, time and environment in their decision making. Therefore Eksjöhus is recommended to outsource the material collection to an external party, but in order to avoid empty transport, they should use digital solutions that can match suitable goods with the return transport.

Under the public-private partnership (PPP) programme, private sector finance, management expertise and innovation are used in ‘partnership’ to modernize public services. However, advocates fail to account for the differing aims and responsibilities of the public and private sectors, in that private companies plan to make a profit out of non-profit public sector organizations. There is a paucity of critical empirical research into new ‘partnership’ forms of privatization and the implications that these have for employment and work. This article will examine the PPP of National Savings and Investments (NS&I) and some of the initiatives introduced and problems encountered, which resulted in the creation of a multi-tier workforce, together with the insourcing, outsourcing and the first ever offshoring of UK Government work to India.

Insourcing, outsourcing and co-sourcing are three approaches to procuring an information system. This research contributes to the body of knowledge on insourcing an information system; exploring and discussing the enabling and inhibiting factors of the insourcing of an information system in selected government agencies in Malaysia. This study was undertaken in response to a paucity of similar projects and a limited literature focused on developing countries. It considers the post outsourcing context following the decision to insource a major Malaysian Government Information System in 2011. A qualitative research method was used to obtain empirical evidence from selected government agencies through 69 semi-structured interviews in two data collection periods: 2013-2014 and 2015. Interviews were conducted with civil servants at all levels, from senior management to clerical staff, including users of the government information system. By using coding principles from grounded theory to analyse the data, seven exciters and six inhibitors of insourcing a government information system were identified and mapped in the analytical framework. Further, this is the first research to use an enhanced model, devised by combining the OPTIMISM model and two distinct theoretical traditions: institutional theory and the capability approach; in order to analyse the insourcing of government information system adoption. The enhanced model was created by mapping the OPTIMISM model (that has a set of dimensions) to an analytical framework comprising the capability approach, institutional theory and technology (ICTs). The main research contribution of this thesis is in the area of capacity building of the internal development team. The increased budget for training, the selection of appropriate training providers and knowledge sharing among experienced and novice developers all contribute to building capacity in the internal development team; and consequently help to improve the quality of the system which will improve service delivery to the general public. The approach and findings of this study contribute to the body of knowledge and understanding of the subject in government information system development and implementation, and can also be applied to improving the quality of service delivery. While this study has focused on government information systems, the wider area of eGovernment, and applications serving the needs of the general public, is equally important, and therefore the researcher suggests that insourcing eGovernment applications would also assist in the capacity building of internal IT staff.

Hög produktkvalitet och låg tillverkningskostnad är avgörande för den ekonomiska framgången för en produkt, och för att uppnå en sådan framgång används metoden tillverkningsanpassad konstruktion (DFM). DFM är en väldigt integrativ metod och kräver ett tvärfunktionellt arbete mellan experter så som produktionstekniker, produktionsberedare och tillverkningspersonal (Ulrich &amp; Eppinger, 2014). Volvo CE har ett kontinuerligt arbete med DFM och det utförs idag genom många iterationer och direkt kontakt mellan tillverknings- och utvecklingsavdelningen. Trots det kontinuerliga arbetet med DFM eftersöker nu avdelningen Driveline Systems Product Improvement en metod för detta arbete, eftersom att ingen metod används idag. Metoder för DFM finns beskrivna på flera olika sätt och av flera olika författare, och i detta arbete undersöks metoder av Ulrich &amp; Eppinger (2014), Dalton et al. (2016) and O’Driscoll (2002). En standardiserad metod och ett överskådligt arbete med DFM kan skapa bättre förutsättningar för kunskapsåterföring för att se och lära från tidigare arbeten kopplat till tillverkning av produkterna. Samtidigt som en DFM-metod efterfrågas undersöks Volvos nuvarande produktutvecklingsprocess, DMAIC, på den aktuella avdelningen, som idag är anpassad till utveckling och förbättringar av befintliga artiklar. För det aktuella ärendet är orsaken att öka beläggningen och genomförandet föregås således inte av någon förbättring eller utveckling av artiklarna. Därför ska det aktuella insourcing-ärendet jämföras mot Volvos egna process. För att knyta an det aktuella ärendet till vedertagna produktutvecklingsprocesser används en teoretisk produktutvecklingsprocess, och ärendet jämförs även mot denna process. I arbetet utförs fältarbete, inklusive fallstudier och intervjuer, samt en kompletterande litteraturstudie runt metoden DFM och insourcing. I fältarbetet undersöks två externt tillverkade artiklar som två fall som väljs ut genom ett projektval, vari totalt sex artiklar ingår från början. För att genomföra projektvalet och vidare utveckling av artiklarna tillämpades i huvudsak Ullmans (2010) produktutvecklingsprocess med tillhörande metoder (relevanta för detta arbete), med något inslag av Ulrich &amp; Eppingers (2014) process. Utifrån den eftersökta metoden för arbete med DFM, och aktuella fallstudier och processer ska följande frågor besvaras:   Hur korrelerar en insourcing-process med teoretiska produktutvecklingsprocesser och Volvos produktutvecklingsprocess? I vilka steg i insourcing-processen är det relevant att inkludera DFM?   Aspekter kopplat till tillverkningsanpassad konstruktion, och således DFM, är aspekter som påverkar tillverkningskostnaden. Vid insourcing är förädlingskostnaden och skiftgraden de mest relevanta och kanske viktigaste aspekterna, som bör adresseras redan i projektvalet. Både förädlingskostnaden och skiftgraden är aspekter som påverkar tillverkningskostnaden. Vid insourcing är det dessutom viktigt att beakta orsaker till outsourcing, som inte framgår i varken processen DMAIC eller Ullmans (2010) process. Kopplat till processerna jämfört med insourcing-ärendet så förekommer vissa skillnader mellan både Ullmans (2010) produktutvecklingsprocessen och Volvos process DMAIC, även om en del likheter också finns. / High product quality together with low manufacturing cost are vital aspects of the economic success of a product. To achieve such success the method Design for Manufacturing (DFM) is used. DFM is a highly integrative method and demands a cross-functional team consisting of experts such as production engineers, pre-process engineers and manufacturing personnel (Ulrich &amp; Eppinger, 2014). Volvo CE has a continuous work with DFM and it is done through many iterations and direct contact between the manufacturing- and design department. Although the overall work with DFM is continuous the department Driveline Systems Product Improvement is requesting a method for this work, due to the lack of any methods used today. It is discovered that there are many different methods for DFM described by many authors, and in this thesis methods by Ulrich &amp; Eppinger (2014), Dalton et al. (2016) and O’Driscoll (2002) are investigated. A standardized way may increase the quality of the DFM work and may help create a more holistic view. A holistic view over the work with DFM can help create better conditions for re-use of previous knowledge related to manufacturing of the parts. In addition of the requested method for DFM the current product development process used, DMAIC, is investigated. The process is today mainly used and adapted for the development and improvement of existing products. The reason of the current case studies is to increase the utilization level at the current manufacturing department, and thus no improvement or development is initially present. Therefore, the current insourcing case studies are compared to the Volvo process DMAIC. To connect the current case to established product development processes the case studies are also compared to a theoretical product development process.   Methods used within this thesis are field work, with interviews and case studies, and a complementary literature study to investigate methods and to increase the understanding of DFM and insourcing. In the field work two parts for insourcing are investigated as two case studies. The parts are initially selected through a project selection, where a total of six parts are included. To perform the selection and further development of the current case studies Ullmans (2010) design process were applied, with use of relevant methods and tools for this work. Also, some elements of the product development process according to Ulrich &amp; Eppinger (2014) were applied. Based on the requested method for DFM and the current case studies the following research questions were raised:   How does an insourcing process correlate with theoretical design processes and with Volvo’s product development process? Where in the insourcing process is it relevant to include DFM?   Aspects of DFM are aspects that affect the manufacturing cost. When insourcing processing of parts and labour shift rate are the most relevant and important aspects and should be addressed when selecting and evaluating project. Both processing of parts and labour shift rate are aspects that affect the manufacturing cost. When insourcing it is also important to include aspects connected to outsourcing, and this fact cannot be identified in the DMAIC process nor the design process of Ullman (2010). Compared to the current insourcing case studies there are some differences between both the design process of Ullman (2010) and the Volvo process DMAIC, even if there also are some similarities.

This thesis deals with purchasing management in the construction industry and the relationships between suppliers and customers. In the theoretical part are defined basic trade relations, selection and method of evaluation of suppliers, their mode of communication and thoroughly described outsourcing and insourcing. The practical part is a collection of several purchasing activities presenting the advantages of long-term relationships with suppliers customers. Preference is assessed on the basis of time and financial savings.