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EN
Purpose: The aim of this article is to identify and evaluate the economic benefits for companies that result from the provision of business services provided by a Shared Service Centre. Design/methodology/approach: The study used primary and secondary data. Data were obtained using, among others: descriptive analysis, content analysis, diagnostic survey, cause-effect analysis and qualitative analysis. The study, in the form of in-depth interviews, was conducted in 2021-2022. It was attended by experts with many years of professional experience in managerial and managerial positions. Findings: In the search for new opportunities to improve the efficiency of enterprises, a conceptual framework for an enterprise business model was developed, taking into account Shared Service Centre services. In a turbulent environment, Shared Service Centre services are becoming valuable competitive instruments, especially in terms of their ability to influence a company's financial situation, as confirmed by the experts participating in the study. Research limitations/implications: The article does not undertake a quantitative assessment of the impact of the services provided by Shared Service Centers on the financial situation of the enterprises covered by the study. Due to the confidentiality of the data, the experts participating in the study did not consent to their disclosure. The results of these analyzes encourage further, extended research in this area, including entities publishing financial data. Practical implications: The essence of the services provided by the Shared Service Centre means that they have a significant role to play in the management of the company. Indeed, all categories of Shared Service Centre services are fundamentally oriented towards a greater degree of coordination and flexibility of activities and the reduction of associated costs. Originality/value: The proposed enterprise business model can contribute to the improvement of decision-making tools for cooperation with the Shared Service Centre, in an effort to improve the financial situation of enterprises. This need is triggered by constant cost competition, which prompts companies to create an efficient value chain to build competitive advantage and grow.
EN
Purpose: The basic aim of the article was to recreate the service processes architecture in the selected financial and accounting shared services centre. Two auxiliary goals (CC) have been assigned to this goal. CC1: Approximation and definition of the current state of knowledge regarding process management on the example of SSC providing accounting and financial services. CC2: Characterization of inputs, outputs and goals for the identified activities in the main service processes in the studied SSC organization. Design/methodology/approach: The following research methods were used to achieve the stated goals: quantitative bibliometric analysis, systematic literature review, statistical methods (LOESS analysis), participant observation and unstructured interview. The R programming language was used in the analysis of time series in the theoretical study. Findings: As a result of the study, the main service processes in the examined organization were identified and recreated, and their goals, inputs, outputs and sets of implemented activities were determined. On this basis, a reproduced map of selected main processes is presented, taking into account the course of activities between them. This article supplements the knowledge on the issues of service processes management in an organization identified as SSC and can set the research framework for subsequent empirical proceedings regarding the examination of the level of maturity of selected processes, the level of implementation of process orientation in SSC, as well as attempting to use the generated event logs database for exploration of processes and comparing their course with reference models. Research limitations/implications: The limitations of the presented article result from the presentation of the example of one shared service centre in Poland and a limited group of respondents who, due to the data security policy in the examined organization, could take part in the study. This prevented, among others, detailed characterization of management processes and support processes related to administration, controlling, accounting, human resources and IT. Practical implications: The results presented in this article have an application value related to the map of the main SSC service processes presented, which can be discounted both by the SSC management staff and process owners in the SSC design space, measurement of processes and identification of customer-supplier relations in external and internal terms. Originality/value: The article fills the cognitive gap related to the lack of reconstruction studies, using the observation and interview method, the structure of main and auxiliary service processes in SSC, which is the basis for further research in the field of formalization, exploration, measurement and management of identified processes.
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