The aim of this diploma thesis is to describe the process of outsourcing of accounting from the initial steps, when the companies decide whether to use the outsourcing of accounting, through collaboration with the outsourcing provider to the eventual termination of cooperation. In the practical part you can find the description of the selected companies using information technology to provide outsourcing of accounting, that enables the most efficient course of action.

Based on analysis of a particular outsourcing warehousing contract held between global company and 3PL, this thesis has three goals: evaluate current contract compared to standard contractual requirements, evaluate the option of switching the outsourcing relationship from open book to closed book approach, and suggest solution that would use the potential of the provider most. Break event point analysis, labour productivity analysis and method of managerial decision making were used in this thesis. Closed book and open book approaches were analysed in original way using previously mentioned methods. The recommendation to the company is to keep current open book contract with implementing quality KPI's and performance-based outsourcing in accordance with vested outsourcing approach.

自1980年代以來，政府能力減弱導致治理的困境，需要引進其他部門的力量以持續公共服務之提供，「公私協力夥伴關係」理論應運而生，「協力治理」成為政府在新時代提供公共服務的重要方法。協力治理是一套建立在行為者之間網絡互動的治理體系，雙方共享合作夥伴關係產出的利益，但是新的治理模式也會帶來新的困境；地方異質性導致國家在治理上的困境，進而轉向倚賴社區與地方政府間協力推行政策。當旨在解決政府失靈問題的協力治理都出現侷限時，透過協力網絡所提供的公共服務要如何持續推行？本研究探討公私部門之間的協力合作與衝突，透過相關公共行政理論之討論，以「新北市土城桐花節」與「新北市三峽藍染節」為個案，分析我國地方層級文化節慶活動辦理過程的協力治理，以期為既有體制下運作出現失靈僵局的公私協力關係提出解決問題的參考。本研究以協力治理理論為分析架構，透過深度訪談與次級文獻分析嘗試回答下列問題：本研究兩個案例中公私協力運作過程為何？遭遇什麼樣的困境？當協力面臨失靈時行為者如何面對困境使協力成功或至少不致失敗？研究結果發現，公私部門的合作關係若僅止於契約委外，則協力傾向出現不穩定甚至失靈；若公私部門調整他們對協力治理的態度，亦即公部門確實扮演其領航角色，與地方團體對協力過程具共同的承諾與相近的目標、且積極參與協力過程，便可使出現困境的協力不致徹底失敗。 / Since the 1980s, governments around the world have suffered from weakened governing capacities. The idea of “public-private-partnership (PPP)” was thus proposed, hoping to help sustain public services. Central to the PPP is the concept of “collaborative governance,” which has become an important method for government to deliver public services. It is a governance system based on network built among actors who share the benefit generating from the partnership or collaboration. However, this new governance model faces challenges caused by local differences. State then turns to depend on collaborative governance between local government and community. Drawing upon major public administration theories, this study seeks to answer the question as to how could public services sustain when the collaborative governance fails. It is done so through examining the cooperation and conflict between public and private sectors, with Sanxia “Indigo Festival” and Tucheng “Tung Blossom Festival” in New Taipei City as cases. In-depth interviews and secondary literature analysis are adopted for this study. It is found from both cases that if the PPP is merely contract-based, it tends to be instable or even fail. If actors in both public and private sectors take collaborative governance seriously and commit to long-term collaborative relationship, the PPP tends to be stable and sustainable. It is also found that whether public sector can play a proper role of pilot in the collaborative relationship appears to be the key to success.

In my thesis, I will focus on outsourcing the way it may be applied from global perspective. I will precisely define specific types of outsourcing, it`s versatility and summarize current trends in outsourcing business. Besides outsourcing, focus has also been put on managed service known as managed ICT services. Looking into these, particular interest is given to outsourcing of printing services and managed desktop services. As a result, deep dive into current situation of a concrete company was done, listing analysis of actual printing devices and desktop devices, ending with closing summary recommending the best way to implement new solution and smart ways of financing.