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P3知識點(diǎn):外包業(yè)務(wù)的利與弊

來源: 正保會計(jì)網(wǎng)校 編輯: 2017/04/18 10:27:58 字體:

Advantages of Outsourcing

Management effort can be focused on running a profitable and effective business; distractions from departments not perceived as central to the delivery of the organisation's product are reduced.

業(yè)務(wù)外包能夠使企業(yè)專注核心業(yè)務(wù)。企業(yè)實(shí)施業(yè)務(wù)外包,可以將非核心業(yè)務(wù)轉(zhuǎn)移出去,借助外部資源的優(yōu)勢來彌補(bǔ)和改善自己的弱勢,從而把主要精力放在企業(yè)的核心業(yè)務(wù)上。根據(jù)自身特點(diǎn),專門從事某一領(lǐng)域,某一專門業(yè)務(wù),從而形成自己的核心競爭力。

The service provided will be based on specific costs agreed within a contract. There will be greater certainty over running or development costs for the period of the contract. Business units will be able to budget more accurately.

業(yè)務(wù)外包能夠使企業(yè)更精準(zhǔn)的預(yù)算。提供的服務(wù)將基于特定成本合同內(nèi)的約定。在運(yùn)行或開發(fā)成本的合同中,將會有更大的確定性。

The organisation's planning and risk management is more assured as the service provider must deal with unforeseen changes or difficulties in maintaining its contractual obligations (e.g. staff shortages, failure of equipment, need for new equipment). The contract will provide for the timing and level of service to be given, with failures met by penalty.

業(yè)務(wù)外包能夠使組織規(guī)劃和風(fēng)險(xiǎn)管理更有保證。在維護(hù)其合同義務(wù)的前提下,服務(wù)提供者必須應(yīng)對不可預(yù)見的變化或困難(如人員短缺、設(shè)備故障等)。

Potential for some services to become a variable cost (i.e. on a "pay-as-you-go" basis). The company pays for services based on time increment usage rather than a flat, monthly or annual fee.

業(yè)務(wù)外包能夠使?jié)撛诘囊恍┓?wù)成為可變成本。公司的支付是基于時(shí)間增量的使用,即按需收費(fèi),即付即用。

Through economies of scale, essential activities can be undertaken by the service provider (e.g. research and development, training in new skills, update training and implementation of emerging technologies). Such costs can be spread across all the provider's clients thus enabling the latest technologies and skills to always be available to clients.

通過規(guī)模經(jīng)濟(jì),必要的活動可以由服務(wù)商承擔(dān)。如研發(fā)、培訓(xùn)新技能,更新新技術(shù)等。

Disadvantages of Outsourcing

A key resource (i.e. information delivery) may be too critical to be controlled by a third party.

一個(gè)關(guān)鍵資源(如信息交付)可能過于被第三方所控制。

Key technologies, sensitive processes and core information are not directly controlled or secured by the company. Sensitive information may be "leaked" to competitors.

關(guān)鍵技術(shù),敏感的流程和核心信息不直接由本公司所控制。可能出現(xiàn)信息泄露的風(fēng)險(xiǎn)。

The company will lose knowledge of the operational technologies and processes. Over time it will become increasingly expensive to bring such knowledge back in-house.

公司將失去對外包技術(shù)或業(yè)務(wù)的相關(guān)知識和能力。

Customers and suppliers have different objectives. The customer wants quality at a low price; the supplier wants to meet the customer's needs but at a higher price. The supplier also wants to control its costs and may thus reduce the quality of its deliverable.

客戶和供應(yīng)商的目標(biāo)不同。顧客希望物美價(jià)廉,供應(yīng)商希望在滿足顧客需求的同時(shí)提高價(jià)格。供應(yīng)商還希望控制其成本,從而降低產(chǎn)品的質(zhì)量。

Outsourcing may be seen as an easy solution to a problem. If management, however, is utilising outsourced staff because it cannot control in-house resources, the external resource is likely not to be managed correctly. With outsourcing the project still must be managed and controlled by the organisation.

外包業(yè)務(wù)可能會增加企業(yè)責(zé)任外移。由于在外包經(jīng)營中缺乏對業(yè)務(wù)的監(jiān)控,增大了企業(yè)責(zé)任外移的可能性,導(dǎo)致質(zhì)量監(jiān)控和管理難度加大。

我要糾錯(cuò)】 責(zé)任編輯:繁人兒

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