Full metadata record
| DC pole | Hodnota | Jazyk |
|---|---|---|
| dc.contributor.author | Potkány, Marek | |
| dc.date.accessioned | 2016-01-12T07:20:34Z | |
| dc.date.available | 2016-01-12T07:20:34Z | |
| dc.date.issued | 2008 | |
| dc.identifier.citation | E+M. Ekonomie a Management = Economics and Management. 2008, č. 4, s. 53-62. | cs |
| dc.identifier.issn | 1212-3609 (Print) | |
| dc.identifier.issn | 2336-5604 (Online) | |
| dc.identifier.uri | http://www.ekonomie-management.cz/download/1331826690_b4a0/05_potkany.pdf | |
| dc.identifier.uri | http://hdl.handle.net/11025/17255 | |
| dc.format | 10 s. | cs |
| dc.format.mimetype | application/pdf | |
| dc.language.iso | en | en |
| dc.publisher | Technická univerzita v Liberci | cs |
| dc.relation.ispartofseries | E+M. Ekonomie a Management = Economics and Management | cs |
| dc.rights | © Technická univerzita v Liberci | cs |
| dc.rights | CC BY-NC 4.0 | cs |
| dc.subject | outsourcing | cs |
| dc.subject | náklady | cs |
| dc.subject | ABC kalkulace | cs |
| dc.subject | absorpční kalkulace | cs |
| dc.subject | personální procesy | cs |
| dc.title | Personnel outsourcing processes | en |
| dc.type | článek | cs |
| dc.type | article | en |
| dc.rights.access | openAccess | en |
| dc.type.version | publishedVersion | en |
| dc.description.abstract-translated | 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. | en |
| dc.subject.translated | outsourcing | en |
| dc.subject.translated | costs | en |
| dc.subject.translated | ABC costing | en |
| dc.subject.translated | absorbing costing | en |
| dc.subject.translated | personnel processes | en |
| dc.type.status | Peer-reviewed | en |
| Vyskytuje se v kolekcích: | Číslo 4 (2008) Číslo 4 (2008) | |
Soubory připojené k záznamu:
| Soubor | Popis | Velikost | Formát | |
|---|---|---|---|---|
| 05_potkany.pdf | Plný text | 82,49 kB | Adobe PDF | Zobrazit/otevřít |
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