Prednosti in slabosti outsourcinga malega podjetja

diplomsko delo

Maja Koražija (Avtor), Duško Uršič (Mentor)

Povzetek

Trendi v ekonomskem okolju podjetja silijo k zniževanju stroškov in osredotočanju na glavno dejavnost v podjetju, saj jim to prinaša najvišjo dodano vrednost. Podjetja morajo biti danes fleksibilna, saj se okolje zelo hitro spreminja. Outsourcing oziroma zunanje izvajanje dejavnosti je postal pogosta izbira podjetij, ki se prilagajajo okolju in se trudijo ostati konkurenčna. Podjetja najpogosteje izločajo pomožne dejavnosti, kot so računovodenje, varovanje, administracija in prehrana, manj pa glavne dejavnosti podjetja (trženje, poprodajne storitve, kadrovanje, finance). Malo podjetje velikokrat za vse dejavnosti v podjetju nima potrebne tehnologije in kvalificirane delovne sile, za nabavo vseh teh prvin pa so potrebna velika vlaganja. Zato je stroškovno učinkoviteje, če te dejavnosti prepusti v opravljanje zunanjemu izvajalcu. Ta je specializiran za opravljanje določene dejavnosti in je zato za podjetje nesmiselno, da bi to dejavnost opravljalo samo. Vendar mora biti podjetje zelo previdno, da izbere pravega zunanjega izvajalca in ne postane odvisno od njega. Zunanji izvajalec ne pozna poslovanja podjetja tako dobro kot podjetje samo, zato je pomembno sodelovanje med njima. Prednosti outsourcinga prevladajo nad slabostmi, zato je ta oblika poslovanja vedno bolj razširjena. Tudi računovodenje mala podjetja najpogosteje prepustijo v izvajanje zunanjim izvajalcem, ki so v tem primeru računovodski servisi. Na primeru malega podjetja Makal d.o.o. smo analizirali prednosti in slabosti outsourcinga računovodenja. Stroškovno je outsourcing veliko učinkovitejši kot notranje računovodenje v podjetju, vendar pa poslovodstvu podjetja s strani računovodskega servisa primanjkuje kvalitetnih informacij, ki so pomembne za odločanje poslovodstva.

Ključne besede

outsourcing;zunanje izvajanje;mala podjetja;prednost;slabosti;računovodstvo;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2010
Izvor:	Maribor
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[M. Koražija]
UDK:	334.012.61-022.51
COBISS:	10568220
Št. ogledov:	4749
Št. prenosov:	743
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Advantages and disadvantages of outsourcing in the small business
Sekundarni povzetek:	Trends in the economic environment compel companies to lower their expenses and to focus on their main business issue since it is the most profitable. Nowadays, companies must be flexible since the environment is changing very quickly. Outsourcing or sub-servicing has become a common choice among companies that are adjusting to the environment and trying to stay competitive. Companies most oftenly eliminate their subsidiary activities like accounting, security, administration, and nutrition, but they rarely eliminate their main activities (marketing, after sale services, staffing, finances). A small business usually does not own the necessary technology and skilled labour force for all the activites in the company, and the procurement of all these sources requires major investments. Therefore, an external provider of these activities is more cost-effective. The external provider is specialized for doing only a particular activity. That is why it is irrational for the company to be carrying the activity out on its own. However, the company must be very cautious at the selection of an appropriate external provider. It must also be very careful not to depend too much on the provider. The external provider is not as much familiar with the business of the company as the company itself. Therefore, the relationship between them is of a great significance. The advantages of outsourcing prevail, that is why this form of business is ever more dilated. Small businesses often outsource accounting to an external providers which are in this case acoounting firms. On the case of Makal d.o.o. small business, advantages and disadvantages of outsourcing of accounting have been analysed. Outsourcing is much more cost-effective than internal accounting in the company. However, the management of the company lacks some quality information from the accounting firm which are essential to the decision-making of the management.
Sekundarne ključne besede:	outsourcing;sub-servicing;external provider;small business;advantages;disadvantages;accounting;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Diplomsko delo
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	41 str.
Ključne besede (UDK):	social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;forms of organization and cooperation in the economy;oblike organiziranja in sodelovanja v gospodarstvu;
ID:	8761878