|Personnel outsourcing processes
|E+M. Ekonomie a Management = Economics and Management. 2008, č. 4, s. 53-62.
|Technická univerzita v Liberci
|outsourcing;náklady;ABC kalkulace;absorpční kalkulace;personální procesy
|Keywords in different language:
|outsourcing;costs;ABC costing;absorbing costing;personnel processes
|Abstract in different language:
|Outsourcing is a way to manage business processes more effectively. The main aim of this work is to specify the marginal costs of alternative personnel processes by a form of selective and complex outsourcing in a company. The paper also deals with the presentation of methodology for cost calculation of particular activities (ABC model) by which marginal costs for a particular activity can be assessed. This can take responsibility for a total part of activities in a company taken by an external organization. In this paper we have tried to consider the possibility to use complex and selective outsourcing in a chosen company. Our attention has been paid to a human resources field and we have been considering the possibility of using complex outsourcing for the provision of the whole area. Sin- ce due to objective reasons we were not able to calculate the costs related to the outsourcing of a personnel field, we have limited ourselves to marginal costs calculation that describes the possibility of its economic advantageousness or disadvantageousness. We have been also con- sidering the possibility of selective outsourcing for the process of „personnel administration and payroll agenda“, by which the achieved results should serve as a basis for using the method of outsourcing in a given company. But it is necessary to make a detailed, time costing and financially demanding analysis of individual activities and processes in a given area. This reality was a base for applying of methodology for Activity based costing. It was needed to adapt this method to the conditions of a particular company in order to perceive the principle of absorbing costing method. This methodology of ABC costing consist from the following parts: - detailed identification of processes and activities in a human resources, - cost calculation in a human resources field, - setting the cost-allocation base (of time fund) of individual processes, - absorbing costing (rates) of identified processes overheads, - overhead costs calculation of individual processes.
|© Technická univerzita v Liberci
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|Appears in Collections:
|Číslo 4 (2008)
Číslo 4 (2008)
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