Оцінювання підприємством-замовником ефективності аутсорсингової діяльності за основними видами аутсорсингу

Abstract

Проаналізовано особливості оцінювання ефективності аутсорсингової діяльності підприємством-замовником як на етапі її планування, так і в процесі реалізації. Відтак виділено та охарактеризовано основні завдання попереднього, поточного і підсумкового аналізування ефективності аутсорсингу. Визначено методичні підходи та систему показників оцінювання ефективності аутсорсингової діяльності за основними видами аутсорсингу з урахуванням їх впливу на результати функціонування підприємства. In the process of improvement of industrial and business activities of enterprises in accordance with changes of competitive market environment the question of efficiency assessment of outsourcing transactions which secure solid economic benefits and simultaneously generate line of risks is very important. Despite the abundance of literature which examines the features of evaluating the effectiveness of outsourcing, one of the outstanding issues today is the issue of determining the effectiveness of outsourcing activity in general which may include interaction with several outsourcers under the transfer to themof certain functions . That is why the purpose of the article is to develop the conceptual approaches and system of indicators which determine the effectiveness of outsourcing activity of the client for certain types of outsourcing, taking into account the characteristics of their impact on the financial and economic performance of the enterprise on the market. Therefore in the article, the main task of the previous, current and complete analysis of the efficiency of outsourcing activity is defined as well as three conceptual approaches to determining the results of cooperation of the client and outsourcer were isolated. One of them is based on determining the cost-effectiveness of outsourcing activity, which characterizes the amount of cost savings of the client in the case when the function was transferred to the outsourcer. This approach would be used when the goal of outsourcing is to reduce costs and the income of the enterprise will be the same after outsourcing. In the process of outsourcing implantation the cost level of the enterprise may not decrease but financial results of its activity will be improved through profit increase as a result of improve product quality, of length reduction of operational circle and usage of released part of assets. Therefore, the second approach is based on a comparison of the growth rate of profits, revenues and expenses. As to the third approach, the evaluation of the effectiveness of outsourcing activity can be carried out using the system of indicators as for certain types of outsourcing as well as general indicators. In the previous, current or final evaluation of the effectiveness of outsourcing activity, it is possible to use each of these approaches, but with different levels of accuracy.