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This research addresses sourcing decisions and how those decisions can affect the management of a company's assets. The study begins with a single-plant problem, in which one facility chooses, from a list of parts, which parts to bring in-house. The selection is based on maximizing the value of the selected parts, while remaining within the plant's capacity. This problem is defined as the insourcing problem and modeled as a multidimensional knapsack problem (MKP). The insourcing model is extended to address outsourcing and multiple plants. This multi-plant model, also modeled as an MKP, enables the movement of parts from one plant to another and consideration of a company-wide objective function (as opposed to a single-plant objective function as in the insourcing model). The sourcing problem possesses characteristics that distinguish it from the standard MKP. One such characteristic is what we define as multiple attributes. To understand the multiple attribute characteristic, we compare the various dimensions in the multidimensional knapsack problem. A classification is given for an MKP as either having a single attribute (SA) or multiple attributes (MA). Mathematically, the problems of each attribute classification can be modeled in the same way with simply a different interpretation of the knapsack constraints. However, experimentation indicates that the MA-MKP is more difficult to solve than the SA-MKP. For small problems, with 100 variables and 5 constraints, the CPU time required to find the optimal solution for MA-MKP to SA-MKP problems has a ratio of 32:1. To determine effective methods for addressing the MA-MKP, standard mixed integer programming techniques are tested. The results of this testing are that the exact approaches are not successful in dramatically reducing the solution time to the level of the SA problems. However, a simple heuristic that performs very well on the MA-MKP is presented. The heuristic utilizes variations on the benefit-to-cost ratio and strongest surrogate constraints. The results from experimentation for MA-MKP problem sets, generated using the methods for standard MKP test data sets in the literature, are presented and indicate that the heuristic performs well and improves with larger problems. The average gap between the heuristic solution and the optimal solution is 1.39% for 200-part problems and is reduced to 0.69% when the size of the problem is increased to 298 parts. Although the MA characteristic reflects the sourcing problem, the actual data used in the eperimentation is generated with techniques presented in the literature for standard MKP test problems. Therefore, to more accurately represent the sourcing problem, industry data from a manufacturing facility is studied to identify further sourcing problem characteristics. As a result, industry-motivated data sets are generated that reflect the characteristics of industry data, yet maintain the structure of literature data sets to allow for easy comparison. It is found that both industry and industry-motivated data sets, although possessing the MA characteristic, are much easier to solve than SA problems. Indicators of difficulty appear to be the constraint tightness and a measure of the matrix sparsity. The sparsity is a significant factor because industry data tends to be very sparse, while data sets generated in the literature are completely dense. Another interesting result from the industry-motivated data sets with the single-plant problem is the tendency for a facility to prefer currently produced parts over insourcing new parts from outside the facility. It is not uncommon for a company to have more than one facility with a particular capability. Therefore, the sourcing model is extended to include multiple facilities. With multiple-facilities, effectively all the parts are removed to form one list, and then each part is assigned to one of the facilities or outsourced externally. The multi-facility model is similar to the single-facility model with the addition of assignment constraints enforcing that each part can be assigned to only one facility. Experimentation is performed for the two-, three-, and four-facility models. The problem gets easier to solve as the number of facilities increases. With a greater number of facilities, it is likely that for each part one of facilities will dominate as the best option. Therefore, other solutions can quickly be eliminated and the problem solved more quickly. The two-facility problem is the most difficult; however, the heuristic performs well with an average gap of 0.06% between the heuristic and optimal solutions. We conclude with a summary on experiences with modeling and solving the sourcing problem for a sheet metal fabrication facility. The model solved for this problem had over 1857 parts with 19 machines, which translates to over 70,000 variables and 38 constraints. Although extremely large compared to problems solved in the literature, this problem was solvable because of the unique structure of industry data. Our work with the facility saved the parent organization up to $4.16M per year and provided a tool that encourages a systematic and quantitative process for evaluating decisions related to sheet metal fabrication capacity. / Ph. D.

Bakgrund: Outsourcing är ett fenomen och ett strategiskt styrinstrument som har utvecklats till att benämnas som en global trend. Outsourcing utgör även ett ständigt förekommande område inom den moderna forskningen. Förklaringen till utvecklingen är dels på grund av den globaliserade och konkurrenskraftiga värld som idag föreligger för företagen, dels på grund av de fördelar som kans uppnås med styrinstrumentet. Syfte: Vårt syfte med studien är att utifrån ett brett perspektiv kartlägga och tolka vilka faktorer som figurerar i beslutsunderlaget när ett företag fattar ett outsourcingbeslut. Kartläggningen vill vi sedan utveckla och översätta till ett praktiskt gångbart beslutsverktyg som ämnar möjliggöra ett mer effektivt och medvetet beslutsfattande hos verkliga företag. Vårt syfte är således att bemöta den problematik vi har identifierat i den tidigare forskningen, och samtidigt bidra till att framtida företag kan bemöta sina outsourcingbeslut på ett mer framgångsrikt sätt. Teoretisk referensram: Vår teoretiska referensram utgörs av de tre stora teoretiska inriktningarna Core vs. Peripheral, Transaction Cost Economics och Resource Based View. Till detta integreras vad forskningen lyfter avseende fördelar, nackdelar och risker med outsourcing. Tillsammans framhäver dessa teorier en uppsättning faktorer som belyser vad företag beaktar vid ett outsourcingbeslut. Metod: Vi utför en intervjustudie på fem svenska företag belägna i södra Sverige. Företagen är Husqvarna AB, Lammhults Design Group AB, Lantmännen ek. för., Tetra Pak AB och VIDA AB. I vår studie appliceras ett kvalitativt angreppssätt för att analysera och tolka det insamlade materialet. Resultat: Studien har resulterat till ett egenutvecklat beslutsverktyg vilket är förankrat i både forskning och företags erfarenheter. I analysen framkommer att vissa teoretiska faktorer visade sig ha starkt empiriskt stöd hos de studerade företagen, medan andra faktorer lös med sin frånvaro. Företagen kunde även tillföra sex unika faktorer vilka inte framkom ur teorierna. Sammantaget resulterade beslutsverktyget till 26 olika faktorer, samt en bilaga för att tydliggöra vad samtliga dessa faktorer innebär för ett outsourcingbeslut. Vår förhoppning är att vårt beslutsverktyg kommer att tillämpas av företag i framtiden, och att vi kan bidra till en mer effektiv verksamhetsstyrning hos företag. / Background: Outsourcing is a phenomenon and a strategic tool which have turned into a global trend. Outsourcing does also frequently occur as a subject of study within the modern research. The explanation behind the development of outsourcing are partly due to the globalized and competitive world which today exist for companies, and because of the advantages which can be achieved with the strategic tool. Purpose: Our purpose is to identify and interpret from a broad perspective which factors a company take into account while making an outsourcing decision. We then want to develop and translate this identification to a practical viable decision tool that intends to enable more efficient and conscious decision making within businesses. Our purpose is thus to address the problems we have identified in the previous research, while contributing to future companies so that they can meet their outsourcing decision in a more successful way. Theoretical framework: Our theoretical framework consists of the three major theories Core vs. Peripheral, Transaction Cost Economics and Resource Based View. In addition to this, we integrate what the research highlight regarding advantages, disadvantages and risks of outsourcing. Together these theories form a set of factors that illustrate what companies take into account while they make their outsourcing decisions. Method: We conduct an interview study of five Swedish companies located in the southern Sweden. The companies are Husqvarna AB, Lammhults Design Group AB, Lantmännen ek. för., Tetra Pak AB och VIDA AB. In our study we applied a qualitative approach to analyse and interpret our material. Findings: The study has led to a decision tool which has been developed upon both research and corporate experience. The analysis shows that some factors were found to have strong empirical support of the companies studies, while other where absent. The companies could also provide six unique factors which did not emerge from the theories. Overall, our decision tool resulted in 26 different factors, as well as an appendix to clear what all of these factors mean for an outsourcing decision. We hope that our decision tool will be applied by companies in the future, and that we can contribute to more efficient management of future businesses.

Zugl.: Hamburg, Universiẗat, Diss., 2007.

<p>Syftet med denna uppsats är att skapa förståelse för, varför företag väljer att outsourca sin ekonomifunktion utomlands, samt identifiera eventuella oförutsedda kostnader. För att illustrera detta genomförs en fallstudie på företaget Dell. Våra data har vi inhämtat genom en kvalitativ undersökning i form av en fallstudie på företaget Dell. Vi har valt att genomföra en längre intervju med två nyckelpersoner på det svenska kontoret i Solna. I teoriavsnittet presenteras litteratur och artiklar om vad outsourcing är och innebär samt forskningsartiklar gjorda om varför företag outsourcar sin ekonomifunktion och vad de önskar uppnå. Vidare presenteras även artiklar om den skepticism som stundtals finns kring outsourcing och dess fördelar. Vår undersökning baseras på den intervju vi har gjort med Dells nordiska redovisnings chef samt den person som är Nordic Credit Manager och därmed har nära kontakt med outsourcingparten i Riga. Vi kommer genom vår studie fram till att företag främst outsourcar ekonomifunktionen i syfte att nå kostnadsbesparingar via ökad effektivitet och standardisering av processer samt lägre personalkostnader, men att även strävan efter expertis gör outsourcing till något eftersträvansvärt. Vi finner att outsourcing av ekonomifunktionen innebär kostnader i form av risken för att företaget väljer fel utomstående part, högre personalomsättning, kulturella och språkliga barriärer, minskad flexibilitet och initiativtagande. Vissa av kostnaderna är specifikt kopplade till outsourcing utomlands. Sammantaget kommer dessa kostnader att minska det förväntade positiva utfallet av outsourcingen av ekonomifunktionen i olika påtaglig omfattning.</p>

Syftet med denna uppsats är att skapa förståelse för, varför företag väljer att outsourca sin ekonomifunktion utomlands, samt identifiera eventuella oförutsedda kostnader. För att illustrera detta genomförs en fallstudie på företaget Dell. Våra data har vi inhämtat genom en kvalitativ undersökning i form av en fallstudie på företaget Dell. Vi har valt att genomföra en längre intervju med två nyckelpersoner på det svenska kontoret i Solna. I teoriavsnittet presenteras litteratur och artiklar om vad outsourcing är och innebär samt forskningsartiklar gjorda om varför företag outsourcar sin ekonomifunktion och vad de önskar uppnå. Vidare presenteras även artiklar om den skepticism som stundtals finns kring outsourcing och dess fördelar. Vår undersökning baseras på den intervju vi har gjort med Dells nordiska redovisnings chef samt den person som är Nordic Credit Manager och därmed har nära kontakt med outsourcingparten i Riga. Vi kommer genom vår studie fram till att företag främst outsourcar ekonomifunktionen i syfte att nå kostnadsbesparingar via ökad effektivitet och standardisering av processer samt lägre personalkostnader, men att även strävan efter expertis gör outsourcing till något eftersträvansvärt. Vi finner att outsourcing av ekonomifunktionen innebär kostnader i form av risken för att företaget väljer fel utomstående part, högre personalomsättning, kulturella och språkliga barriärer, minskad flexibilitet och initiativtagande. Vissa av kostnaderna är specifikt kopplade till outsourcing utomlands. Sammantaget kommer dessa kostnader att minska det förväntade positiva utfallet av outsourcingen av ekonomifunktionen i olika påtaglig omfattning.

Many studies have found that the more well-being of employees, higher productivity. Despite the financial turmoil in 2008, the economic environment is full of uncertainties, however to attract good talents to increase the competitiveness is still a very important goal for many enterprises. Especial in recent years, it¡¦s harder and harder to getting good talents. The enterprises provide the good salary strategy for attracting outstanding talented people. Under the reduction of personnel costs, the outsourcing becomes one of the main approaches for an enterprise in order to keep normal operation."Employee benefits outsourcing" to improve employee satisfaction is an important welfare policy. The main purpose of this study was to explore the key success factors of employee benefits outsourcing. Through the interviews from the field, the study was designed from the point of view of vendors to understand outsourcing factors, enterprises characteristics for the outsourcing and outsourcing processes, for the impact of employee benefits outsourcing. The main conclusions are summarized as follows: 1.Costs are still the main considerations as outsourcing the employee benefit. Generally, the corporations, choosing to outsource employee benefits, have the concept of outsourcing and more attention to the interests of employees. In addition, the employee benefits will be changed by the environment and the times. 2.There is no clear connection for enterprises¡¦ character in outsourcing, such as the size, public or nationality. The research tells us that the corporates to outsource the employee benefits have more respect for the employee benefits as well as all have a concept of outsourcing welfare. 3.From the literature and interviews, the study found that there are fewer differentiations in the outsourcing projects process. The main factor influenced the success of outsourcing is still in whether the enterprises know their actual demand and the vendors are able to clearly catch the demand of outsourcing companies, and provide good recommendations and services. 4.In addition to costs, from the point of view of vendors, another critical success factors for outsourcing is the key person. "The preferences of the key person" will not only affect the "choice of outsourcing vendors", "outsourcing source "and" the acceptance of new service ", but also affect the whole direction of outsourcing.

Context: Cloud Outsourcing is a new form of outsourcing which is not more under implementation and yet to be implemented. It is a form of outsourcing in which software organizations outsource the work to e-freelancers available throughout the world using cloud services via the Internet. Software organizations handovers the respective task to the cloud and from the cloud e-freelancers undertake the development of task and then return back the finished task to the cloud. Organizations recollect the finished task from the cloud and verify it and then pay to the e-freelancer. Objectives: The aim of this study is to identify the sequence of activities involved during the entire process of cloud outsourcing and to find out the risks which are likely to be occurred during the implementation of this process. To prioritize the elicitated risks according to their probability of occurrence, impact and cost required to mitigate the corresponding risk. Methods: Data is collected by literature review and then the data is synthesized. On the other side interviews with practitioners are conducted to know the activities involved and to find out the risks that are likely to be occurred during the implementation of cloud outsourcing. After this, a survey is conducted in order to prioritize the risks and a standard risk analysis is conducted to know the risks which are likely to be occurred. Literature review is done using four databases including the literature from the year 1990 to till date. Results: Totally we have identified 21 risks that are likely to be occurred and 8 activities so far. By performing risk analysis we have presented the risks, which should be considered first and relevant counter measures are suggested to overcome them. / mr.kommineni@me.com, mr.kommineni1@gmail.com phone no. +919963420123

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.