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2011年ACCA考试《F5业绩管理》讲义(54)

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发表于 2012-2-23 17:09:42 | 显示全部楼层 |阅读模式
2.2 Other issues   Management need to consider a number of factors before deciding to outsource.
  § Continuity and control of supply. Can the outside company be relied upon to meet the requirements in terms of:
  - Quantity
  - Quality
  - Delivery dates
  - Price stability
  - Security.
  Note – there are a variety of methods available to improve the chances of standards being met or surpassed. These usually involve gearing the level of reward to the level of standard achieved.
  § Specialist skills:中 华 考 试 网
  - Does the external supplier possess specialist skills in this area of work that are not available in-house and which add to the quality of the product or service?
  § Alternative use of resources:
  - Can the resources used to make this article be transferred to another activity which will save cost or increase revenue?
  - For example, will valuable skilled staff be who could be usefully deployed elsewhere in the business, be freed up
  - Does the article require substantial in-house expertise which will be lost if it is outsourced?
  § Social/legal
  - Will the decision affect contractual or ethical obligations to employees or business connections?
  - Potential difficulties in agreeing and enforcing contract terms.
  - The length of the contract (the risk of being ‘lock in’).
  § Confidentiality
  - Is there a risk of loss of confidentiality, particularly if the external supplier performs similar work for rival companies.
  § Operational gearing

  - Would outsourcing enable overheads to be reduced?
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