Titel: Outsourcing av ekonomifunktionen Ämne: Företagsekonomi Författare: Emelie Andersson och Johanna Carlsson Handledare: Thomas Karlsson   Bakgrund: Begreppet outsourcing föddes utifrån erfarenheterna som uppkom under IT-eran. Bakgrunden till outsourcing är att företag insåg fördelen med att använda sig av externa specialister inom de områden som företagen inte själva hade kompetenser och resurser inom. Ekonomifunktionen ses inte som en kärnfunktion som behöver skötas i företaget, utan den kan läggas ut på ett annat företag. Syfte: Syftet med denna uppsats är att undersöka varför företag väljer att outsourca hela eller delar av ekonomifunktionen samt hur det är möjligt att fortfarande ha kontroll över företagets ekonomifunktion och verksamhet. Metod: Vi har analyserat vilka orsaker som ligger bakom varför företag väljer att outsourca eller insourca hela eller delar av ekonomifunktionen genom att genomföra en kvalitativ studie. I studien har vi intervjuat fem representanter från fem olika företag inom olika branscher. Slutsatser: Företag outsourcar eller insourcar främst för att få tillgång till specifik kompetens som saknas i företaget. En annan orsak som framkommit i undersökningen är att företag väljer att lägga ut hela eller delar av ekonomifunktionen för att få loss tid till annat. Anledningen till att vissa företag väljer att outsourca medan andra väljer att insourca beror oftast på företagens storlek och situation men även teknik och mjukvara har betydelse. Huruvida företag förlorar kontroll över ekonomifunktionen och verksamheten eller inte har att göra med hur avtalen är utformade och företagens intresse för ekonomin.

This paper studies how outsourcing decision affects technology transfer, productive performance, and input composition. We estimate the impact of outsourcing on the Taiwan¡¦s Information Technology Industries by using a flexible (translog) function to represent. Comparing the channels of technology transfer ¡V export, purchasing technology, selling technology-, and export has stronger effect than purchasing technology. Selling technology may be uncertain. Outsourcing out and in improve firms¡¦ productivity. The impact of outsourcing out on labor demand will be uncertain. There are four industries increasing labor demand and two industries decreasing labor demand. Most Information Technology industries are complementary to labor.

The software outsourcing has already become a trend. Today, the progress of software technique is getting more and more rapid, and the computerized requests have increased too much more. Each trade, confronts the demands of software, has gradually thought about going on with outsourcing. This research is with such a starting point, to study the outsourcing projects, in order to find the way to succeed in outsourcing practices. The steel industry is a typical manufacturing industry of Taiwan, which the computerized degree has not been popularized like others. This research is to regard steel industry of Taiwan as the target of studying. Choosing the best practice of this environment, and through the implementation experiences of best practice, it comes to study what factors influence whether the software outsourcing project succeeds or not. This research combines the Institutional Theory with work standards of the software outsourcing, as the foundation of the theory. And then cooperate with the four stages, planning, assessment, control, confirming, to marshale the external institutions and formal internal institutions of the software outsourcing in theory; Equally, according to the current practices of best practice, separating into the same four stages, get the formal and informal internal institutions and external institutions, which implement in the best practice. Finally, verify the theory and the practice, to analyze what¡¦s the difference. By the experiences and implementations of best practice, we can verify the factors that influence the software outsourcing. Besides to clearly define the internal and external formal institutions, we still need the informal institutions as an auxiliary. It will be a great benefit to the software outsourcing. Of course, the company must define the institutions as could as possible to the limitation that the formal institutions can be. And try to make them be worked. But many informal institutions play the key role behind. Without the informal institutions, the software outsourcing projects might move towards failing too. If the formal and informal instituteions can complement each other, the failing rate of a software outsourcing project will be minimized.

Construction industry has been like a locomotive in leading Taiwan¡¦s industrial growth and influencing the development of Taiwan¡¦s economy. In facing current fierce competition and external environment, organizations not only have to strive for sustaining the business but also ensure the construction quality, project management and after-sales services for maintaining the corporate image and becoming a source of future profit. How to continuously improve the effectiveness and quality of each individual construction project has been an eventual goal to achieve Public constructions engineering have been the major business contributing to most of the civil engineering and construction companies. Once the firm wins the bidding case, quite many processes will be kicked off including material previewing, procurement, on construction and final acceptance. These processes are inherent with risks causing the obstacle in monthly payment of the engineering project fee. Government law of public procurement has been exercising for many years and creating process visibility to a certain extent with least bribery case. This research report is to elaborate the situations of citing and interpreting these Government laws of public procurement and general rules of the civil law to ensure the activities in the whole project life cycle are law-abiding. The private firms need be cautious of every detail and written notifications are compulsory to protect not only the company¡¦s own benefits but also the in-charge personnel or unit in the government agency in reciprocal. This research studies include respective bidding scenario of ¡§the-Lowest-price-gain bidding¡¨ and ¡§bidding by panel review decision¡¨ bases on cases of T-city. This report is to provide a project management framework of public construction case and personal suggestions for the existing firms or new comers from a stand point of contractors¡¦ point of view. Key words: Construction industry, public construction engineering, government law of public procurement, the-Lowest-price-gain bidding, bidding by panel review decision.

Zugl.: Oestrich-Winkel, Europ. Business School, Diss., 2009.

Thesis (doctoral)--European Business School, International University Schloss Reichartshausen, 2009. / Includes bibliographical references.

Zugl.: Hagen, Fernuniv., Diss., 2009

Thesis (doctoral)--Universität St. Gallen, 1996.

Firms increasingly disaggregate business processes and source them on a global basis, either intra-firm or from external vendors. This dissertation examines two relevant strategic choices for business process sourcing: the choice of sourcing mechanisms and the choice of contract types. First a comprehensive choice model is proposed to incorporate different perspectives of transaction cost economics (TCE), resource-based view (RBV) and modular systems theory for the choice of sourcing mechanisms. The results indicate that modular design characteristics such as modularity and IT detachability of business processes have significant impact on firms’ sourcing choices. The findings show that at higher level of process modularity, domestic outsourcing is more likely while offshore outsourcing is more preferred at lower level of process modularity. Also domestic outsourcing is preferred over offshore outsourcing when processes are tightly coupled with the IT infrastructure. The results suggest that offshore outsourcing is a different governance mode from domestic outsourcing. It may be a viable choice for firms that are looking for capabilities and adaptation willingness to improve the modular design of a process and to meet firm-specific needs, but the nonmodular design of IT infrastructure may inhibit such attempts. The dissertation then examined how firms select appropriate types of contract once outsourcing decisions are made. Three types of contracts were considered: Fixedprice (FP), Cost-plus (CP) and Time & Materials (T&M), which provide different levels of cost-reduction incentive, completeness of contract design and flexibility to change. The findings suggest that business characteristics impact coordination and negotiation costs and thus the choice of contract types. Higher coordination costs (the costs of managing interdependence) lead to higher probability of selecting contracts with high incentives and detailed service descriptions such as FP contracts while high negotiation costs (the costs of opportunistic behavior in ex post adaptation) increase firms’ preference to contracts with more flexibility to change such as T&M contracts. Further, the selection bias of the choice of sourcing mechanism on the choice of contract types was identified. Firms that select outsourcing are more likely to adopt contracts with high level of incentive and contract completeness. / text

This dissertation consists of two independent studies. The first study belongs to the field of environmental economics and the second is on international trade, with a focus on offshoring. In the first study, we investigate firm investment in advanced abatement technology under a heterogeneous firms framework. In contrast to existing literature, we find that the optimal level of investment in advanced abatement technology is an inverted U-shaped function of firm productivity. More-productive firms have superior environmental performance, in the sense that they have lower emission per unit of output. Comparative statics shows that in response to a tighter environmental regulation, more-productive firms tend to raise their investment in advanced abatement technology while less-productive firms do the opposite. Key theoretical predictions are confirmed by Chinese data. The second study analyzes the decision of a multinational firm from a developed country to slice a production chain to allocate different tasks of the production chain globally. The process involves a wide range of tasks that varies from very routine jobs to very research and development (R&D) intensive work. We find that under certain conditions, a drop in offshoring costs (1) leads to more slicing (an increase in the length of production chain) and more offshoring, (2) stimulates R&D, and (3) raises employment in the developed country. / published_or_final_version / Economics and Finance / Doctoral / Doctor of Philosophy