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P3知识点:外包业务的利与弊

普通 来源:正保会计网校 2017-04-18

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.

业务外包能够使企业专注核心业务。企业实施业务外包,可以将非核心业务转移出去,借助外部资源的优势来弥补和改善自己的弱势,从而把主要精力放在企业的核心业务上。根据自身特点,专门从事某一领域,某一专门业务,从而形成自己的核心竞争力。

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.

业务外包能够使企业更精准的预算。提供的服务将基于特定成本合同内的约定。在运行或开发成本的合同中,将会有更大的确定性。

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.

业务外包能够使组织规划和风险管理更有保证。在维护其合同义务的前提下,服务提供者必须应对不可预见的变化或困难(如人员短缺、设备故障等)。

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.

业务外包能够使潜在的一些服务成为可变成本。公司的支付是基于时间增量的使用,即按需收费,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.

通过规模经济,必要的活动可以由服务商承担。如研发、培训新技能,更新新技术等。

Disadvantages of Outsourcing

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

一个关键资源(如信息交付)可能过于被第三方所控制。

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

关键技术,敏感的流程和核心信息不直接由本公司所控制。可能出现信息泄露的风险。

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.

公司将失去对外包技术或业务的相关知识和能力。

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.

客户和供应商的目标不同。顾客希望物美价廉,供应商希望在满足顾客需求的同时提高价格。供应商还希望控制其成本,从而降低产品的质量。

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.

外包业务可能会增加企业责任外移。由于在外包经营中缺乏对业务的监控,增大了企业责任外移的可能性,导致质量监控和管理难度加大。

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