Thesis is about various implications that can be seen in business processes. It defines the term, describes history, the most important offshoring destinations and positive, as well as negative influences that offshoring has on firms. Practical part demonstrates decisions which firm has to make when it considers various locations of manufacturing.

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The work deals with the outsourcing and offshoring finance and accounting, indicates the main advantages and disadvantages of outsourcing and offshoring finance and accounting, and seeks to highlight the possible approaches and procedures for the introduction of outsourcing and offshoring finance and accounting.

Titel: Strategiska beslut bakom reshoring- en studie om hur strategi påverkar reshoringbeslut Författare: Simon Nilsson, Christian Persson och Gustav Andersson Handledare: Natalia Semenova Examinator: Pia Nylinder   Bakgrund och problem Svenska företag har flyttat sin produktion till låglöneländer under många år. Under de senaste åren har det däremot blivit vanligare att företag flyttar tillbaka sin produktion till Sverige igen. Problem som kan uppstå utomlands kan vara kvalitetsproblem, minskad kontroll och flexibilitet vilket bara är ett par exempel om varför företag flyttar hem. Vid strategiska beslut måste företagets strategi tas i beaktande, vilket är ett mindre utforskat område inom ämnet reshoring.  Syfte Syftet med studien är att undersöka hur strategiska beslut ser ut bakom reshoring i svenska tillverkande företag. Uppsatsen ämnar att med djupare förståelse beskriva varför produktion har flyttats hem, bakomliggande faktorer bakom besluten samt hur väl de strategiska besluten är förankrade i bolagens strategier. Metod Denna kandidatuppsats utgår ifrån en kvalitativ ansats med flerfallsstudier. Data kommer att samlas in med hjälp av semistrukturerade intervjuer samt att företagen har valts ut med ett målstyrt urval. Slutsats Företagens strategiska beslut ser i viss grad lika ut bakom reshoring men det finns även skillnader. Vissa aspekter menar företagen är viktigare än andra vid hemflytt av produktion till Sverige. Företagets strategi är starkt kopplad till de bakomliggande strategiska beslut som ligger bakom reshoring. / Title: Strategic decisions underlying reshoring- a study about how strategy affects reshoring decisions Authors: Simon Nilsson, Christian Persson and Gustav Andersson Supervisor: Natalia Semenova Examiner: Pia Nylinder Background and problem  Swedish companies have moved production to low-wage countries for many years. During the last years it has been common that companies move their production back to Sweden again. Problems can occur abroad and a few examples are quality-issues, lack of control and flexibility which are just some reasons of why companies move back home. At strategic decisions, the companies strategies have to be taken into account, which is a less investigated area within the reshoringsubject. Purpose The purpose of this study is to investigate how does the strategic decisions behind reshoring in Swedish manufacturing companies look like. The thesis is intended, with a deeper understanding, to describe why production moves back, explain the underlying decisions and how the strategic decisions are established in the companies strategies.   Method This bachelor thesis emanates from a qualitative approach with a multiple-case study. The data will be collected from semi-structured interviews and also where the companies have been selected by targeted selection.   Conclusion The companies strategic decisions are, to a certain extent, similar regarding reshoring although there are some differences. Some aspects according to the companies are more important than others in the move of production to Sweden. The companies strategies are strongly connected with the underlying strategic decisions that are at hand to reshoring.

The purpose of this study is to increase understanding about critical factors Swedish manufacturing companies need to consider when offshoring. The study is based on two research questions. The first question is to investigate and understand why Swedish manufacturing companies offshore their facilities. The second research question aims to understand the critical factors companies need to consider when moving abroad. Case study and semi-structured interviews were used to collect data. These case studies took place in seven different Swedish manufacturing companies which have offshored their facilities outside of Sweden. A cross-case analysis is done in order compare all seven companies with factors they considered when moving abroad.  Then, this cross-case analysis is compared with the literature review. Comparing theoretical and empirical data results in finding the gap. The findings imply that most of the Swedish manufacturing companies moved abroad because of cost reasons. The most reasonable choice for companies in order to be more competitive was to move abroad. According to the literature is cost saving the biggest driver why companies decide to offshore their facilities. Furthermore, in order to have a successful offshoring it is important to consider several factors. Factors that have been considered by seven Swedish manufacturing companies differ but the main factors all seven companies considered before moving abroad are work competence, cost of production and lead time. Finally, the study provided valuable insight on real elements considered by Swedish companies when offshoring and which contributed with findings that compare and understand the relation between theoretical and empirical factors. The study results could be used as base for further investigations, especially in the gaps in theoretical review.

Along with globalization, offshoring strategy has been attractive to more and more IT companies and regarded as an industry changer as tremendous benefits can be enabled from this strategy. However, considering the potential risks and uncertainties, offshoring can also be risky and even lead to failure or huge loss because of the inefficiency and obstacles in collaboration among offshoring teams. To be able to guarantee better collaboration for IT offshoring, both related theories about offshoring and results from the empirical study have been combined and analyzed. As for the methodology applied in the study, a case company Sigma IT & Management is mainly investigated for phenomenon exploration as this company has a long-term IT offshoring strategic partner in Ukraine. Qualitative data is valued greatly in obtaining a deeper knowledge of various opinions and views from the representatives out of the offshoring team. As an exploratory-interpretive study, it primarily uses interviews with text analysis for results generation. The conclusion of this study to IT offshoring collaboration is twofold. Firstly from the functional perspective, it fills the shortage of supportive checklist for project managers to guarantee a better offshoring collaboration, as well as the proper methods in evaluating interaction barriers among offshoring teams. Secondly from the individual perspective, this thesis study is concluded with a table of success factors to improve the bi-direction communication and the collaboration efficiency for offshoring teams.

Zugl.: Bamberg, University, Diss., 2008.

The United States manufacturing employment decreased 33% from 1985 to 2014. During the same period, the United States semiconductor manufacturing, accounting for 1.7% of the total of the United States manufacturing workforce, lost 35% of its employees. The decline in semiconductor manufacturing jobs began in 1985 when semiconductor firms began offshoring product manufacturing overseas because of low cost of qualified labor force and facilities. This qualitative case study explored the analytical approaches and strategies business leaders of semiconductor firms that offshore manufacturing use in making informed strategic outsourcing and offshoring decisions conducive to sustainability and profitability of operations. The location theory provided the conceptual framework for this research study. Semistructured interviews were conducted using video conferencing with 5 midlevel managers who conducted offshoring or were currently offshoring semiconductor manufacturing. There were 10 themes identified and analyzed from transcription software. The themes were manufacturing cost, onshore manufacturing, offshoring site selection, competitive cost analysis, offshoring advantages, offshoring disadvantages, national manufacturing program, offshoring, reshoring, and social Impact. The findings showed that offshoring of the semiconductor product manufacturing will continue because of lower cost of operation. Social change could ensue if the leader of firms, together with the educational institutions and lawmakers, establish a national program for the industrial type of knowledge to build skills in the United States.

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Informational technology outsourcing has been increasing in popularity over the last decades. It became a trend to transfer IT related processes and activities to an external provider, often located not only in a different country, but on a different continent. Outsourcing IT porcesses to an external provider is an appealing prospect, since the firm can transfer the resources from IT to more important processes. Moreover, since provider can be chosen from virtually anywhere in the world, there is a valid chance of significant IT costs reduction. All those benefits, however, are far from guaranteed. This thesis briefly describes the theory of IT ousourcing, presents current trends in outsourcing of information technologies, lists the common dangers by the decision making process concerning IT outsourcing, presents particular examples of large IT outsourcing contracts and finally introduces analysis of various aspects of IT outsourcing decisions and their results followed by econometric analysis, which examines possible patterns between the particular decisions and their results.