Wyniki wyszukiwania - BazTech

1

Outsourcing of financial and accounting services in business management

Grzeszczak Małgorzata

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2024

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z. 192

327--344

EN

Purpose: The aim of this article is to analyse and evaluate the use of financial-accounting outsourcing services in the management of enterprises. With the development of financial-accounting services, the application of elements of automation and robotisation in financial-accounting IT programmes, the basic function of accounting - the information function -is gaining new importance. Methodology/approach: In the course of research work, studies of Polish and foreign literature were carried out in the field of: management, accounting, the corporate sector, outsourcing, and IT systems used in accounting. A CAWI (Computer-Assisted Web Interview) survey questionnaire was used as a research tool in the empirical study. The survey was conducted with two groups of respondents: accountants preparing and providing information from the financial accounting subsystem, and managers of enterprises - recipients of information. Findings: The results obtained cannot be generalised, but they confirm the advantages and disadvantages of using outsourcing services, set new directions for the entrepreneur's communication with the accounting office, and the informational function of accounting in the process of outsourcing financial and accounting services is also gaining new importance. Practical implications: Development of new channels of communication between the entrepreneur with the accounting office. Originality/value: The results of the survey provide a new perspective on outsourcing services in the context of the development of modern technologies and new communication and data processing channels and data processing.

2

Logistics outsourcing for armed forces: The mobilisation of civilian transportation vehicles

Nikolic Nebojsa

Security and Defence Quarterly

|

2023

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Vol. 43, No. 3

46--62

EN

One aspect of the total defence concept involves the temporary requisition of civilian transportation vehicles to meet the increased logistical demands of a wartime army. These vehicles are selected and managed in peacetime, mobilised at the onset of the war, used by military units throughout the war, and returned to their original owners afterwards. This paper presents a model for the reception process of such civilian vehicles during mobilisation. In practice, however, reception processes are not without challenges. Under the time constraints of mobilisation, issues may arise, including inappropriate reception, missed deadlines, and compromised operational readiness. To investigate these issues, the study employs conceptual modelling, supplemented by insights from professional experience. The main contributions of this paper include a conceptual model of the mobilisation process, a framework for maintaining records of mobilised assets, and a focus on previously underexplored mobilisation issues. Proper reception of mobilised vehicles significantly affects the transportation capability and operational readiness of military units as well as the accuracy of the post-conflict return process. Implementation of the proposed solutions requires careful consideration due to interdependencies with other aspects of the mobilisation process, such as doctrinal arrangements, administrative systems, mobilisation procedures as well as the quality and regularity of both professional and reservist military training.

3

Improving Performance through Third-Party Logistics (3PL) Providers: an Empirical Investigation of Jordanian Trading Companies

Rifai Firas

Logistics and Transport

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2023

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Vol. 57-58, No. 1-2

93--114

EN

Relating to the accelerated development in the world of business, third-party logistics (3PL) providers have globally become a prevalent practice among many organizations, particularly among small and medium-sized enterprises (SMEs). According to extant studies, the most common four logistics services usually provided through 3PLs (outsourced) are: delivery service, supplying, warehousing, and transportation services. With that being said, this paper presents an analysis of the SME outsourcing practice among a sample of Jordanian trading companies and the posited impact on the performance of their outsourcing efforts.

4

The impact of supplier strategic partnership in supply chain on organizational performance: an empirical study of supply chain management in an emerging economy

Malik Tahir Mumtaz, Hassan Syed Mahmmod, Tufail Muhammad

LogForum

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2023

|

Vol. 19, no. 2

277--293

EN

Background: The purpose of this study is to create a theoretical framework for analyzing the causal relationship between supply chain management practices and firm performance, in the FMCG sector of Pakistan. A quantitative research approach was adopted, in which a multi-item scale Web-based survey using a structured online questionnaire was utilized to collect the primary data. A total of 232 questionnaires were collected from a sample of Karachi-based FMCG companies in Pakistan. Confirmatory Factor analysis and internal consistency were used to test the reliability and fitness of the measurement model, and structural equation modeling-SEM was employed to test the proposed hypotheses. Empirical findings reveal that there is a significant positive relationship between SCM practices and firm performance. However, the results of the individual-level analysis of SCM practices appear to vary from practice to practice. Of various SCM practices, supplier strategic partnership SSC with the highest beta value (i.e., ß = 0.488; t-value = 32.381; p _ 0.000) was found to have the greatest impact on firm performance, followed by information sharing customer relationship, and finally the outsourcing. This study will guide supervisors with a more in-depth understanding of SCM practices and their potential contribution to firm performance. The findings also encourage managers to place supplier strategic partnerships and information systems on high priority, on both inter-firm and intra-firm relationships, as prerequisites for achieving superior firm performance. The propositions and results of the study provide managers with guidelines about effective management of upstream supply chain networks and awareness of the potential synergies that arise from suppliers and the information system. This article further enriches the literature in an evolving area of supply chain management practices. Two key factors facing supply chain managers and scholars are addressed, and establish their ability to drive firm performance.

5

Outsourcing obsługi infrastruktury technicznej w chemicznych laboratoriach badawczych

Wyciślik Andrzej

Przemysł Chemiczny

|

2022

|

T. 101, nr 12

1046--1049

6

Process analysis - project stakeholder management in a selected outsourcing company

Sorychta-Wojsczyk Barbara, Hensholdt Dominik

Organizacja i Zarządzanie : kwartalnik naukowy

|

2022

|

nr 2

79--90

EN

Introduction/background: A great many factors influence the course of a project. Both internal and external ones. One of the most important of these is undoubtedly the project's stakeholders, i.e. all those persons or entities who have an influence on and interest in the project. Stakeholder management focuses on the relationship between the project company and its stakeholders. These relationships can have both positive and negative impacts on the success of the project. Aim of the paper: The aim of the paper is to diagnose and analyse the project stakeholder management process in a selected outsourcing company. Materials and methods: This paper is based on a critical analysis of the literature and a questionnaire survey among 56 employees of the outsourcing company under study. Results and conclusions: Based on the results obtained from the questionnaire survey, the rationale for improving project stakeholder management in the surveyed outsourcing company was identified.

7

Outsourcing as a management concept in the legal plane

Svitana Anna

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2021

|

z. 153

473--484

EN

Purpose: The purpose of the article is to analyze the legal regulation on outsourcing. Outsourcing is a contemporary phenomenon, which is on the development stage and there are no precise legal regulations in this area. Therefore, it is important to carry out research, clarify and systematize the provisions relating to such an extensive and complex form of activity of economic entities. Design/methodology/approach: In this case, the subject of application is the analysis of judicial decisions, doctrine and legal practice. Findings: The need for legal regulation in the field of outsourcing is very real. In particular, it is essential to make an introduction of the outsourcing definition in a separate act and point out the provisions specifying the outsourcing of services. Eventually, the limits of the outsourcing concept established by the legislator have to be specified, along with the appropriate interpretation and use of art. 231 of the Labor Code. Originality/value: The current state of the legal regulation in the field of outsourcing was analyzed. The relationship, similarities and differences between outsourcing and taking over a workplace under Art. 231 of the Labor Code were presented.

8

Nature and potential barriers of facility management in manufacturing enterprises

Potkány Marek, Kamodyová Paula, Stasiak-Betlejewska Renata, Lesníková Petra

Polish Journal of Management Studies

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2021

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Vol. 23, No. 1

327--340

EN

Facility management as a coordination tool for the management of support business processes has the potential to improve the quality of processes, generate cost savings and create space and time to manage the core business activities. The main aim of the paper is to presents the awareness level of the use of facility management, as well as the forms of its management and the primary implementation barriers in Slovak business environment. The questionnaire survey method in environment of manufacturing SMEs was used. For assessing the representativeness of the sample and evaluating working hypotheses were used the selected statistical methods. The research results confirm the low level of awareness about managerial approach coordinating the management of all supporting business processes. As regards the preferred form of management it is concerned of outsourcing and insourcing principles combination and the key barriers include ignorance of facility management nature and its effects.

PL

Zarządzanie obiektami jako narzędzie koordynacyjne do zarządzania wspierającymi procesami biznesowymi ma potencjał do poprawy jakości procesów, generowania oszczędności oraz tworzenia miejsca i czasu na zarządzanie podstawową działalnością biznesową. Głównym celem artykułu jest przedstawienie poziomu świadomości wykorzystania zarządzania obiektami oraz form jego zarządzania i podstawowych barier wdrożeniowych w słowackim środowisku biznesowym. Zastosowano metodę ankietową w środowisku MŚP produkcyjnych. Do oceny reprezentatywności próby i oceny hipotez roboczych zastosowano wybrane metody statystyczne. Wyniki badań potwierdzają niski poziom świadomości na temat podejścia menedżerskiego koordynującego zarządzanie wszystkimi wspierającymi procesami biznesowymi. Jeśli chodzi o preferowaną formę zarządzania, to chodzi o połączenie zasad outsourcingu i insourcingu, a do głównych barier należy nieznajomość charakteru zarządzania obiektem i jego skutków.

9

Outsourcing effects and company size – a comparative analysis between the manufacturing and the services sector in Poland

Maziarczyk Anna

Organizacja i Zarządzanie : kwartalnik naukowy

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2021

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nr 1

57--66

EN

Introduction/background: The popularity of outsourcing as a management tool among Polish enterprises is increasing. Growing competition forces companies to look for new solutions for company management. Outsourcing is defined as a management tool to reduce costs in an enterprise. Aim of the paper: The aim of the study was to check whether there is a relationship between outsourcing and the size of the company. In the study, I list large companies and SMEs. Compares the relationships between the manufacturing and services sectors. Materials and methods: In this category, data from 250 companies from the Notoria database were used. In the first part of article, it compares the value of outsourcing across sectors using the Student T-test. In the next part of article, I examine the relationship between outsourcing and the size of companies. I compare the results between the vectors. Pearson's correlation test was used. It then compares the use of outsourcing between small and large companies. The student's T-test for independent programs was used. Results and conclusions: The results say there are differences in the use of outsourcing between the manufacturing and service sectors. I noticed that industrial companies use much more solutions provided by external suppliers. Moreover, I can see that outsourcing has a greater impact in manufacturing than in the service industry. As the company grows, the use of outsourcing increases. It also shows that large companies use outsourcing to a greater extent than smaller companies.

10

The Analysis of the Impact of Business Process Outsourcing on the Profitability of Commercial Airline in the Conditions of a Global Pandemic

Semeriahina Myroslava, Hryhorak Mariia, Bugayko Dmytro

Logistics and Transport

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2021

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Vol. 49-50, No. 1-2

31--45

EN

This article provides an economic assessment of the impact of the global pandemic COVID-19 on the economic efficiency of commercial airlines. The dominant role of airlines in the formation of flexible service supply chain and service travel chain has been identified, which increases their customer orientation and competitiveness in the air transportation market, as well as allows them to adapt more quickly to the changing logistics environment. It has been proven that the use of the outsourcing mechanism in combination with the diversification of services provided, allows, on the one hand, to create added consumer value for customers, and on the other - necessitates building complex integration relationships with business partners in service supply chains. Analysis of statistics and experience of leading airlines with different business models in the air transportation market has shown that outsourcing business processes in a global pandemic has allowed carriers to optimize costs according to the volume of work, respond flexibly to changes in consumer demand and better overcome negative impacts external logistics environment.

11

Interval-Valued Intuitionistic Fuzzy Decision-Making Method using Index Matrices and Application in Outsourcing

Traneva Velichka, Tranev Stoyan, Mavrov Deyan

Annals of Computer Science and Information Systems

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2021

|

Vol. 25

251--254

EN

Selecting a suitable outsourcing service provider is a challenging problem that requires discussion among a group of experts. The problems of this type belongs to the area of multicriteria decision-making. Interval-valued intuitionistic fuzzy sets, which are an extension of intuitionistic fuzzy sets, are a capable tool in modeling uncertain problems. In this paper we will formulate an optimal interval-valued intuitionistic fuzzy multicriteria decision-making problem in outsourcing and propose a new approach for the selection of the most appropriate candidates; as well as a software program for its automated solution, based on our previous libraries. As an example of a case study, an application of the algorithm on real data from a refinery is demonstrated.

12

Global financial crises, profitability and outsourcing in industrial companies in Poland

Maziarczyk Anna

Organizacja i Zarządzanie : kwartalnik naukowy

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2020

|

nr 1

88--101

EN

The purpose of the article was to determine whether there is a relationship between the use of outsourcing and profitability in industry depending on time. The research sample consisted of 200 enterprises operating on the Polish market. The study covered the years 2000-2018. The study was divided into 2 parts. It turned out that during the financial crisis, profitability is significantly lower in the case of return on assets. During the crisis, industrial companies were on the verge of profitability and deficit. The average level of return on assets during the crisis was significantly lower than before and after the crisis. Given the return on equity and return on sales, the planned contrast turned out to be statistically insignificant. It should be noted that there is a certain limitation in the interpretation of results, because external services also consist of services that are not outsourced, e.g. banking services. In addition, there is agreement that with the increase in the use of services of external suppliers (leading to an increase in the cost of external services), the profitability of sales decreases. The study does not allow one to draw a conclusion about the existence of a relationship between the use of outsourcing in industrial companies and profitability.

13

E-handel sięga po outsourcing logistyki

Kawa Arkadiusz

Logistyka

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2020

|

nr 4

9--9

PL

Tylko 30% e-sklepów korzysta z outsourcingu logistyki dla e-commerce – wynika z raportu GS1 Polska. Pionierzy w tej dziedzinie chwalą sobie oszczędność czasu i podniesienie jakości usług.

14

Problem make or buy w odniesieniu do flot wózków widłowych

Redmer Adam

Gospodarka Materiałowa i Logistyka

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2020

|

nr 9

2--12

PL

Celem artykułu jest prezentacja modelu matematycznego pozwalającego na wybór polityki flotowej w odniesieniu do wózków widłowych. Jako podstawę rozważań przyjęto analizę make or buy, pozwalającą na ustalenie, czy flota wózków ma być flotą własną (kupioną, leasingowaną, kredytowaną), czy obcą (wynajętą krótko- lub długoterminowo). Problem make or buy zostaje w artykule rozszerzony do postaci make and buy, a więc do rozwiązań mieszanych, złożonych po części z floty własnej, po części z obcej. Całość przedstawiono z uwzględnieniem całkowitych, rocznych kosztów eksploatacji wózków widłowych w przedsiębiorstwie, w tym kosztów specyficznych dla wynajmu wózków widłowych, a więc czynszu, który stanowi koszt stały. Zaproponowany w artykule kompleksowy model matematyczny pozwala precyzyjnie oszacować wskazane koszty. Rozważania uzupełniono dokładnym przykładem obliczeniowym, pokazującym zastosowanie proponowanego modelu dla rzeczywistych danych oraz szczegółowymi i konkretnymi wnioskami dotyczącymi wyboru polityki flotowej dla wózków widłowych.

EN

The aim of the paper is to present the mathematical model for the selection of the fleet acquisition strategy considering forklifts. The basis for the presented considerations constitutes the Make or Buy analysis, allowing for a decision if it should be a company's own, in-house fleet (bought, leased, credited), or outside one (short- or long-term rented). The discussed Make or Buy problem is extended in the paper to its Make and Buy version that takes into account mixed solutions, i.e. fleets composed of company's own and outside forklifts at the same time. All the above taking into account a total, annual fleet exploitation costs, including components specific for forklifts rental, where rental fees constitute fixed costs. The comprehensive mathematical model presented in the paper allows for the precise calculation of the indicated total, annual fleet exploitation costs. The paper is completed with a broad and detailed computational experiment presenting practical application of the model using a real-life input data. The detailed and precise conclusions concerning the selection of a forklift fleet acquisition strategy are drown as well.

15

Istota i znaczenie budowania relacji z klientem w modelu Vested

Pierzak Piotr

Gospodarka Materiałowa i Logistyka

|

2020

|

nr 8

37--43

PL

W ostatniej dekadzie outsourcing zmienił zasady gry na rynku, przyjmując znaczącą rolę w kształtowaniu relacji pomiędzy przedsiębiorstwami oraz ich modelami biznesowymi. Wartość usług outsourcingowych w Polsce w 2019 roku wyniosła 4 mld zł, a zatrudnienie w sektorze usług wspólnych przekroczyło 170 tys. osób. Delegowanie niekluczowych funkcji działalności przedsiębiorstwa na dobre zakorzeniło się w naszej gospodarce. Celem artykułu jest przegląd obecnie stosowanych koncepcji budowania relacji na rynku oraz przedstawienie możliwości wykorzystania kontraktu Vested jako narzędzia do transformacji relacji biznesowych.

EN

In the last decade, outsourcing is being a game changer on the market, taking over a significant role in shaping relationships between enterprises and their business models. Outsourcing sector in Poland 2019 crossed value of PLN 4 billion, employment ratio in shared service activities exceeded 170 k. employees. The adaptation to delegate non-core business functions have settled in market. The aim of the article is to analyze current concepts of building relationships existing in the market and to present the possibility of using the Vested model as a tool for transforming business relationships.

16

Transport intermodalny jako główny element outsourcingowej usługi logistycznej

Bieniek Arleta

Transport Przemysłowy i Maszyny Robocze

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2019

|

Nr 3

98--101

PL

Rozwój przewozów intermodalnych staje się coraz częściej jedynym rozsądnym rozwiązaniem, w dobie wzrastającej ilości ładunków, rosnącej konkurencji dotyczącej szybkości dostaw, zatłoczenia dróg oraz rosnącego zanieczyszczenia środowiska. Wykorzystanie transportu intermodalnego jako elementu outsourcingowej usługi logistycznej, niesie ze sobą wiele korzyści. W referacie zostały omówione zagadnienia związane z definicją outsourcingu oraz jego rodzajami. Wyjaśniona została istota usługi logistycznej z punktu widzenia firmy transportowo-spedycyjnej. Omówione zostały zagadnienia związane z transportem intermodalnym. Celem artykułu było przedstawienie firmy transportowo- -spedycyjnej, działającej na terenie Stanów Zjednoczonych, która wykorzystuje transport intermodalny jako główny element swoich działań.

EN

The development of intermodal transport is increasingly becoming the only reasonable solution. It is caused by the rising amount of cargo and goods, growing competition for speed of delivery and the congestion and increasing environmental pollution. The use of intermodal transport as an element of outsourcing logistics services, brings many benefits. The paper discusses issues related to the definition of outsourcing and its types. The essence of the logistics service from the point of view of the transport and forwarding company was explained. Issues related to intermodal transport were discussed. The aim of the article was to present a transport and forwarding company operating in the United States, which uses intermodal transport as the main element of its activities.

17

Confirmatory factor analysis for testing the validity and reliability of an internal capability and logistics outsourcing measurement scale

Siddig Omer Abdalla, Hasaballah Abdel Hafiez Ali, Al-Tit Ahmad, Almohaimmeed Bader

Transport Problems

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2019

|

T. 14, z. 1

141--154

EN

This study aims to develop and validate a measurement scale for internal capability and logistics outsourcing. Regarding the goal of this study, data were obtained from 180 respondents who are currently performing logistics outsourcing in different fields in Sudan (oil industry, telecommunications, logistics services and manufacturing). Depending on the questioner technique, a total of 36 items and 5 subscales were generated based on the literature. The study uses a five-point Likert-style response scale (ranging from strongly agree to strongly disagree). The scale was subjected to confirmatory factor analysis (CFA) for determining the validity and reliability of the study dataset. Cronbach’s alpha reliability coefficient (α) of the scale was reported to be 0.88. Findings of the study indicate that the resulting internal capability and Logistics outsourcing measurement scale can serve as a valuable tool for measuring the Logistics outsourcing drivers, namely time-related drivers, cost-related drivers, flexibility-related drivers, and quality-related drivers.

18

International dimension of knowledge management in supplier of quality outsourcing – case study

Puto Agnieszka, Puto Mariusz

System Safety : Human - Technical Facility - Environment

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2019

|

Vol. 1, nr 1

921--928

EN

Currently, the conditions enterprises are operating in are marked by considerable instability. Thus the changes they may undergo are difficult to predict. Practitioners and theoreticians of management science point to various approaches to building competitive advantage. In the past few years, the focus has been put mainly on information and knowledge. According to advocates of the knowledge management concept, knowledge is of key importance to building competitive advantage and succeeding on the market. The issues of knowledge and how it is gathered, updated and applied are not new. The challenge for contemporary entrepreneurs is, however, how to manage knowledge in global enterprises. The aim of this study is to analyse the issue of knowledge management in a company which based its development on expansion into foreign markets. The research method applied is illustrative case study, the aim of which is to show how important knowledge management is for improving the efficiency of an internationalized enterprise.

19

Contract Brewing – Production-Oriented Cooperation in Craft Brewing Industry

Tomski Piotr, Menderak Robert

Production Engineering Archives

|

2019

|

Vol. 22

16--23

EN

The objective of the paper is to analyze the cooperation in craft beer manufacturing in Poland and to identify the specificity of this phenomenon from the perspective of enterprise management. The sales of craft beers in Poland are growing rapidly. Craft beers have about a 0.5% share in the total beer sales value in Poland. The popular practice in the industry is contract brewing. It is an interesting phenomenon in the field of cooperation of enterprises which can be classified and analyzed as a form of: economic cooperation (generally), production cooperation, outsourcing, network and virtual organization and also coopetition. It is a specific business model. Contract brewing is a complex problem the specificity of which emerges on several levels. Firstly, there is a special way to emerge in the market of craft beers, even while not possessing significant funds by the entrepreneur. Secondly, it is a form of cooperation in the field of production which unites efforts on the side of both the customer and the contractor since it is not limited to normal outsourcing of production to an external entity but involves physical production capacity of the contractor and technological know-how of both cooperation parties. Thirdly, it is firmly embedded in human relationships. Fourthly, it can generate coopetitive relations since the brewery accepting the order may conduct its own activity related to production and sales of beer under its own brand.

20

Reorganizacja procesów biznesowych z wykorzystaniem outsourcingu – uwagi krytyczne

Białowąs Piotr J.

Problemy Jakości

|

2019

|

R. 51, nr 12

19--23

PL

Autor przedstawia powszechnie znaną koncepcję outsourcingu, wskazując jednak przy tym na wiele ryzykownych skutków dla przedsiębiorstwa, które mogę jej towarzyszyć. Krytyczne uwagi dotyczące oceny efektów tej koncepcji w dłuższym horyzoncie czasu powodują wnioski dotyczące zmniejszenia optymizmu w zakresie jej stosowania. W artykule przedstawiono studium przypadku przedsiębiorstwa produkcyjnego, w którym wydzielono procesy utrzymania ruchu.

EN

The author presents the widely known concept of outsourcing, however, pointing to the many risky consequences for the company that can accompany. Critical remarks regarding the assessment of the effects of this concept in the long run, lead to conclusions regarding the reduction of optimism in its application. The article presents a case study of a production company in which maintenance processes are separated.