The determinants of the transportation outsourcing strategy for the express delivery company

This article explores the determinants that affect the transportation outsourcing strategy of the express delivery company in Taiwan. The results show that the following situations result in higher outsourcing probability: customer companies belonging to the high-tech industry, customers bringing higher freight revenue, customers having a better relationship with the case study company, and customers’ company having a bigger scale. The findings provide enterprises with a reference of decision making to follow in implementing the transportation outsourcing measure for different customers’ needs. The outsourcing strategy increases the flexibility of operating funds to enhance customer service quality.     

当前降低征税成本控制策略分析

现代市场经济体制下,税收,仍然是国家财政收入的重要形式.税收成本是税款征缴实施过程中所付出的代价总和.征税成本是政府为取得税收收入而支付的各种费用.当前形势下,科学分析我国税务管理过程中出现的征税成本畸高现象,探究降低征税成本的控制措施,是保障我国税务工作科学运行和发展的重要举措.     

当前降低征税成本控制策略分析

现代市场经济体制下,税收,仍然是国家财政收入的重要形式.税收成本是税款征缴实施过程中所付出的代价总和.征税成本是政府为取得税收收入而支付的各种费用.当前形势下,科学分析我国税务管理过程中出现的征税成本畸高现象,探究降低征税成本的控制措施,是保障我国税务工作科学运行和发展的重要举措.     

New dimensions of outsourcing: a combination of transaction cost economics and the core competencies concept

The outsourcing discussion covers a well known area. The relevant literature refers to a situation which is traditionally well known in theory and practice as “make or buy” decision. But it is necessary to concentrate on the economic factors of outsourcing decision. This paper contains a real and detailed analysis of the outsourcing problem. Besides its generic base, we develop an outsourcing model with design alternatives based on institutional economic theory and work out an explanatory approach and concrete recommendations for outsourcing arrangements. Therefore, we combine transaction cost economics and core competencies approach. As a result, the managerial applications of both approaches are compatible.     

The pursuit of HR outsourcing in an emerging economy: The effects of HRM strategy on HR labour costs

The study examines the relationships among six types of HRM strategies with three categories of outsourcing HR activities to reduce HR labour costs. The data were gathered from a survey questionnaire of 232 manufacturing organizations of which 113 organizations engaged with HR outsourcing. We found that no organization outsourced transformational HR functions and that organizations that espouse cost efficiency, commitment, and conventional HRM strategies tend to outsource traditional HR functions, whereas quality conscious and commitment HRM strategies tend to outsource transactional HR functions. Transactional and traditional HR functions show a significant relationship with a reduction in HR labour costs. Copyright © 2016 ASAC. Published by John Wiley & Sons, Ltd.     

现行建设项目造价确定中存在的问题及策略

我国工程造价确定方法存在的弊端:一、基于定额确定建设项目造价存在的问题;二、基于部门分摊的建设项目确定问题;三、建设项目造价确定依据方面的问题.     

浅谈铁路运输企业成本控制中的问题及改进策略

提高经济效益是企业经营的追求目标,也是企业生存与发展的根本保证,加强成本控制是加强企业内部经营管理、提高经营效益的需要.现阶段我国铁路运输企业成本控制存在着控制主体缺失、基层运输站段控制成本的主动性缺乏等问题.应通过积极推进铁路运输行业的转型,发挥基层站段成本控制的作用,以及科学有效、客观公正的业绩评级和激励机制等途径,以求提高铁路运输企业的成本管理水平和经济效益,在竞争中立于不败之地.     

浅谈铁路运输企业成本控制中的问题及改进策略

提高经济效益是企业经营的追求目标,也是企业生存与发展的根本保证,加强成本控制是加强企业内部经营管理、提高经营效益的需要.现阶段我国铁路运输企业成本控制存在着控制主体缺失、基层运输站段控制成本的主动性缺乏等问题.应通过积极推进铁路运输行业的转型,发挥基层站段成本控制的作用,以及科学有效、客观公正的业绩评级和激励机制等途径,以求提高铁路运输企业的成本管理水平和经济效益,在竞争中立于不败之地.     

计算机软件外包人才的培养

作为现代高端服务业的重要组成部分,计算机软件外包行业具有科技含量高、附加值大、资源消耗低、环境污染少、吸纳就业能力强等特点.本文就计算机软件外包人才的培养谈几点粗浅认识.     

长株潭城市群现代服务外包产业可持续发展策略研究

服务外包产业已经成为发展中国家承接发达国家产业转移,与世界经济接轨的新兴产业,本文分析了全球服务外包产业发展现状及长株潭城市群现代服务外包产业发展概况,在此基础上提出长株潭城市群现代服务外包产业可持续发展策略,即长株潭城市群服务外包产业发展经过培育期、成长期到达成熟期将实现如下目标:由初级低端市场过渡到高级高端市场;由劳动密集型产品过渡到知识密集型产品;由利润率低的状况过渡到利润率高的状况;由本土企业过渡到国际合作与嫁接;由中小型服务外包企业过渡到构建航母级服务外包企业品牌.     

成功者的心声

在当今竞争激烈的市场经济时代，投资创业成败关键在于项目选择。一位“3K”专卖店主这样喜悦的对记者说：“选择了‘3K’专卖，就像常青藤有了大树支撑，可以获取更多的阳光雨露；就像坐上了高空索道，直达无限风光的顶峰；就像踏上商界航母，能抒发满腔豪情，彰显强者风范。”     

The impact of management capability on the resource-performance linkage: Examining Indian outsourcing providers

The increase in offshore outsourcing of information technology-enabled business processes has renewed scholarly attention to better understand the dynamics of service provider firms. In this study, we examine how offshore outsourcing service providers’ internal and relational resources and capabilities jointly predict their economic performance. Analysis of data collected from a sample of 105 Indian service providers suggest that rent generation from firm-specific, idiosyncratic resources is positively moderated by the level of management capability possessed by such firms. Theoretical and managerial implications of the findings are discussed and avenues of future research are offered.     

The causal effect of institutional quality on outsourcing

We empirically investigate the relationship between institutional quality and outsourcing to developing economies. To examine the within-country time trend, in contrast to previous cross-sectional studies, this article constructs a time-varying industry-based outsourcing proxy for 89 countries over 25 years (1980–2004). The resulting panel data allow us to identify the causal relationship by controlling for the fixed effects and dynamic factors. We find a significant positive effect of local institutional improvements on outsourcing within lower-middle income countries. In low, upper-middle and high income developing countries, institutional quality is not an important determinant of international outsourcing.     

经济全球化下中国服务外包行业的发展

在经济全球化、分工专业化以及信息快速化发展的今天,国际服务外包成为跨国公司提高其核心竞争力的重大战略选择之一,它推动了全球新一轮的产业转移和升级,它也为正面临着能量耗费、贸易纠纷等问题的中国提供了机遇.因此,研究国际和中国服务外包业的现状、特点和发展趋势,对于促进中国经济的深度开放具有一定的理论和现实意义.     

The management perception of the strategic outsourcing of services: An empirical examination in the hotel sector

This work will analyse the strategy of outsourcing, or the predisposition on the part of a firm to entrust some of its services to a third party. The research will focus on discovering empirically the role that this strategy plays in hotels, and in order to do this we will carry out an analysis of hotel managers' perceptions regarding outsourcing based on the main advantages as well as the drawbacks and barriers which using the strategy can involve, with a view to determining which of these are related to a predisposition to outsource. The results of the research suggest that the main reasons which determine outsourcing are of a strategic rather that cost-reducing nature. Despite the fact that although current outsourcing is conditioned by the cost factor alone, any future increase in the use of the strategy will be determined exclusively by factors of a strategic nature. With respect to the disadvantages of outsourcing which tend to limit the use of the strategy, we will see that these are related to loss of control and autonomy together with a distrust of external suppliers. This work will enable us to assess the extent of the existing demand for outsourcing main services as well as those factors which determine and limit the outsourcing strategy and which have prevented a large number of services where outsourcing would be applicable from being outsourced to the present date. Finally we will present our main conclusions and recommendations.     

江苏服务外包战略选择:基于钻石理论视角的分析

发展服务外包已成为现代服务业的一个重要内容,已成为江苏当前优化产业结构、转变经济增长方式的一个重要内容。本文从江苏服务外包现状及问题出发,基于钻石理论视角剖析其自身优势及其与上海的比较分析,探讨了江苏服务外包的未来战略选择。     

The role of change management in implementing the offshore outsourcing business model: a processual view

By means of the case study approach, the nature and process of organizational change related to the implementation of offshore IT outsourcing and the effectiveness of approaches used to manage this change were examined in three information systems departments of a multinational pharmaceutical company. The findings reveal that a combination of contextual factors influenced the adoption and use of offshore outsourcing. Organizational factors involved in the diagnosis and planning as well as implementation phases that contribute to or prevent the successful management of change are identified, and the most commonly reported effects of change resulting from offshore outsourcing are also analyzed.     

Productivity in the '90s. The outsourcing source book

Why has outsourcing become a corporate litmus test? Is it the right move for your company? Who's doing it -- and why? Is it both efficient and cost-effective? How should you structure an outsourcing agreement? Here are some answers -- and a lot more questions to ask before you embark on an outsourcing adventure.     

The friend or foe fallacy: Why your best customers may not need your friendship

Organizational transactions are handled along a continuum of the firm’s customer relationships, ranging from relational and friendly to more adversarial and us-versus-them in demeanor. For top customers, the approach is almost always close and relational. In this article, we question this view and suggest that it is beneficial to condition the firm’s relationship development efforts on an understanding of the true value to be gained from partnering and increased closeness. We provide a framework with which managers can diagnose their current portfolio of relationships with key customers or suppliers and offer suggestions for action. We provide an empirical illustration of the typical distribution of responses among five regions of the framework and discuss its implications.