子公司形式的外包工人

E. Šantavá, B. Schmacher, Viktória Talnagiová, Jozef Sablik
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引用次数: 0

摘要

许多生产企业已经全面采用了精益管理理念,但其财务和控制部门也需要适应这一趋势。各部门必须适应不断变化的要求,反映生产管理的新挑战。控制方式发生了很多变化。下载数据不再是控制器的唯一任务。控制可以整合到公司内部和外部的组织结构中。我们的目标是定义使用内部或外部控制器的优点和缺点。决定是否将某些流程外包,不仅仅是降低成本或缩短时间的问题。公司经常在需要特殊“诀窍”或从竞争力的角度来看是关键的流程的情况下决定外包。因此,外包代表着一种战略变革。节约成本只是一个副作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Outsourcing Workers in the form of a Subsidiary
Abstract Many production companies have fully adopted a lean management philosophy, but their finances and control departments also need to adapt to this trend. All departments must adapt to the changing requirements and reflect the new challenges in production management. The controlling has undergone a lot of changes. Downloading data is no longer the only task of a controller. Controlling can be integrated into the organizational structure of the company internally as well as externally. Our goal is to define the advantages and disadvantages of using an internal or external controller. To decide whether to outsource some of the process is not just a question of cost reduction or time reduction. Companies very often decide for outsourcing in case of processes, which require special “know how” or are key from the competitiveness point of view. Outsourcing therefore represents a strategic change. Cost savings are only a side effect.
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