Outsourcing Research Articles

Бухгалтерский аутсорсинг как инновационный инструмент деятельности современных предприятий

This article analyzes the problems and prospects for using outsourcing, considers the possibilities of developing IT outsourcing as an effective tool for the successful functioning of an economic entity, allowing to increase the level of competitiveness, optimize costs and achieve economic advantages. In modern realities, many enterprises in the process of their activities are faced with the problem of maintaining accounting operations. This necessitates the search and use of promising forms of business management, taking into account innovative trends. One of the methods of managing and optimizing costs is to attract external specialists to solve accounting problems, which allows for additional competitive advantages in the development and stabilization of their activities. In this regard, of particular interest is the study of the main aspects of accounting outsourcing, which allows enterprises to find opportunities to save money, taking into account the fact that it is one of the most popular management methods in the field of finance and enterprise development. This allows you to delegate rights and accounting of assets to a third party, namely an outsourcer. The purpose of the study is to analyze the problems and prospects for the development of accounting outsourcing as an innovative tool, to substantiate the positive aspects and risks of transferring accounting operations to outsourcing at the micro level.

Service liberalization and productivity in high‐tech firms: Evidence from China

AbstractThis article studies the relationship between service liberalization and the productivity of high‐tech manufacturing. Examining the sudden relaxation of FDI regulation in several service sectors in China, this article finds that service liberalization improves high‐tech firms' TFP. The effect is greater in non‐SOEs, firms with a higher degree of service dependence, and firms located in regions with better institutional environments. Furthermore, after service liberalization, high‐tech firms of all sizes have more outsourcing service expenditures and spend less on intermediate inputs. Only large‐sized high‐tech firms increase their R&D expenditures to improve production efficiency.

Product Service Outsourcing: Impact of Environment Uncertainty and Partial Observability

Problem definition: Product service plays a crucial role for brands to retain customers and spur revenue growth. It is, however, often outsourced to a third-party provider, driven by cost savings and the ability to focus on core businesses. Although there is a large body of literature studying service outsourcing, the impact of service environment uncertainty (i.e., changing customer needs and shifting resource requirements) has received sparse attention in the past but is becoming a major concern because of increased market turbulence. This research explores how environment uncertainty in service provision influences a brand’s intent to outsource, and, if the brand decides to outsource, how it can retain the potential cost advantages offered by a third-party provider. Methodology/results: This research develops a normative model to explore key drivers that impact service outsourcing outcomes under environment uncertainty and partial observability. We find that environment uncertainty can accelerate a brand’s propensity to outsource, and a brand typically benefits from outsourcing initially. Yet, we show that such benefits can dissipate over time because of partial observability. Monitoring efforts help to mitigate the adverse impact of environment uncertainty and partial observability, but cannot attain anticipated outsourcing benefits unless monitoring is costless. In contrast, nudging service providers to self-report the cost of resources is effective even if the monitoring cost is high. Managerial implications: Brands should carefully consider environment uncertainty, partial observability, and monitoring ability when deciding whether to outsource product services to third-party providers. A heuristic monitoring policy can be effective when the monitoring cost is very high or very low but can perform poorly when the monitoring cost is in the intermediate range. Thus, outsourcing is more attractive when environment uncertainty is significant, but the value of outsourcing can only be realized when (a) partial observability is insignificant, (b) monitoring is inexpensive, or (c) provider self-reporting can be nudged. If none of the conditions hold, then the brand can suffer significant losses from the anticipated benefits of product service outsourcing. Funding: This research is partially supported by the first author's 2022 Dean’s Excellence Summer Research Grant from W. P. Carey School of Business, Arizona State University. Supplemental Material: The online appendix is available at https://doi.org/10.1287/msom.2022.0222 .

Pengaruh Pelatihan, Briefing, Dan Pengawasan Dalam Meningkatkan Kinerja Karyawan Outsourcing

This study aims to determine the effect of training, briefing, and supervision in improving the performance of outsourced employees of PT. Karya Manunggal Jati both partially and simultaneously. The research method used is a quantitative method using a 1-5 Likert scale analysis tool which is then tested using SPSS 24 software. The data collection technique in this study used a questionnaire distributed via a google form link. The population in this study were 197 outsourced employees of group A PT Karya Manunggal Jati. The sampling method used was non probability sampling using purposive sampling, namely 116 male respondents. The results of this study indicate that training, briefing, and supervision partially and simultaneously have a positive and significant effect in improving the performance of outsourced employees of PT Karya Manunggal Jati. Keywords – Outsourced Employee Performance, Training, Briefing, Supervision

Enhancing FM digitalization strategies for shopping complexes amidst post-COVID-19: a case study analysis and improvement insights

PurposeThis study aims to improve the use of digitalization in facilities management (FM) for shopping complex facilities in the post-COVID-19 era. The resumption of economic activities, especially in shopping complexes, poses challenges for FM with throngs of shoppers. To tackle these challenges, enhanced and innovative FM practices are necessary.Design/methodology/approachThe study used a qualitative research approach, incorporating case studies, interviews, observations and documentation. It focused on super-regional shopping complexes in the Klang Valley, Malaysia, selecting two complexes for qualitative data collection. Supplementary data were gathered from various sources, including government policy publications, websites, books, journal papers and archival records.FindingsThe research provides valuable insights into FM innovations and the application of FM digitalization in shopping complexes after the COVID-19 pandemic. It also addresses challenges faced by FM teams during this period. Recommendations for implementing FM digitalization in super-regional shopping complexes post-COVID-19 include developing skilled personnel, defining appropriate work scopes, strategies and policies, using cost-effective software, and increasing occupant awareness. The involvement of outsourced service providers is advised, emphasizing their understanding of the organization’s business model and innovative approaches.Originality/valueThe findings offer new perspectives on the characteristics of FM digitalization in the commercial sector during business disruptions caused by the pandemic. The proposed strategies are grounded in real industry implementations, aiming to enhance the FM digitalization approach for improved business performance.

Integrative Phytohormone and Transcriptome Analyses Reveal the Inhibitory Mechanism of Ethylene on Potato Tuber Sprouting at Room Temperature

As a commercial potato sprout suppressant, ethylene (Eth) is usually used under a low temperature for long-term storage of potato tubers. However, in many cases, potato tubers are usually transferred from a refrigeration house and sold at room temperature. In the present research, Eth’s inhibitory effects on tuber sprouting at room temperature were investigated. The potential molecular mechanisms of Eth-induced sprout suppression were revealed by phytohormone and transcriptome analyses. Results showed that exogenous Eth significantly suppressed sprout growth in potato tubers during two weeks of storage. The endogenous plant hormone levels of abscisic acid (ABA) and auxin (Aux) were markedly reduced by Eth treatment. Transcriptomic analysis revealed that more transcriptional changes occurred in the early stage of sprouting. The differentially expressed genes (DEGs) assigned to the pathways of plant hormone signal transduction, photosynthesis, starch and sucrose metabolism and phenylpropanoid biosynthesis, which were closely associated with sprouting, were extensively down-regulated by Eth treatment. In addition, the heat map of six hormone signal transduction pathways showed that the expression of most DEGs annotated into the Aux signal transduction pathway was suppressed by Eth treatment, while the expression of many DEGs annotated as ETR (Eth receptor) and ERF1/2 (Eth-responsive transcription factor 1 and 2) in the Eth signal transduction pathway was enhanced by Eth treatment. Taken together, our results indicated that Eth-induced sprout inhibition might be closely related to the suppression of internal Aux production and signal transduction and the activation of Eth signal transduction.

Cost and Income Estimation of Burn Intensive Care Units A Case Study in the Armed Forces Hospital

Background: As one of the most expensive sections of health system, hospitals are of special importance among healthcare service providers, and the management of financial resources in this sector is essential for continuous provision of services. The high cost of the burn department and post-treatment care in the armed forces, which is one of the most needed units of this organization, has led to the financial analysis of the burn department in Chamran Hospital. The main goal of this study is for the policy-makers and managers of the country's health sector to adopt a suitable policy in the debate between quality and cost-effectiveness of establishing a burn unit in the field of health and treatment, so that, in addition to reducing the costs of this sector, they focus on positive external effects, including reducing the psychological pressure on the affected people.
 Methods: This cross-sectional and descriptive study analyzed burn department in one of the hospitals affiliated with the armed forces in 2020 and 2021. The required data was collected through the review of all the hospital financial statements and patient payment documents during the period under study, and the income, cost and profitability indicators were calculated and analyzed using Excel software.
 Results: Based on the results, the calculated costs in the burn department were more than 62 billion tomans, and the income from hospitalization of patients was about 61 billion tomans. The index of pharmaceutical income to total income was calculated as 0.35, pharmaceutical income to pharmaceutical cost was 0.10, and the ratio of hoteling income to total income was 0.37. Among the cost indicators, the ratio of the cost of medicine and medical supplies to the total costs was 0.31, the energy cost to the total cost was 0.002, the percentage of personnel cost to the total resources was 0.56. Moreover, the profitability index was calculated as 0.97.
 
 Conclusion: According to the results, although the burn department, especially in the armed forces, is not cost-efficient from an economic point of view, from a social point of view and due to the health and treatment mission of the armed forces, which is the efficient support of the armed forces and meeting their needs. Establishing this sector is considered a strategic matter and the optimal use of resources and reduction of unnecessary costs is necessary for cost efficiency. Therefore, the establishment of a systematic system for evaluating financial performance, outsourcing services, providing subsidies, and raising burn tariffs in order to improve the performance of the burn department in government hospitals are the methods proposed in this study to improve financial indicators, productivity, and excellent management in providing services to the patients in the burn department.

ANALISIS PENGARUH KENAIKAN TARIF PPN 11% TERHADAP NILAI KONTRAK ATAS TRANSAKSI JASA OUTSOURCHING PT SSS

Outsourcing services at PT SSS are included in Taxable Services. In accordance with the cooperation agreement letter, the taxes imposed in the agreement are Value Added Tax (VAT) on outsourcing services and Income Tax 21 (PPh 21) on the salaries of outsourcing service employees.This study aims to determine the effect of changes in Value Added Tax (VAT) rate increases on the contract value of outsourcing service transactions. The increase in tariffs is an implementation of Law Number 7 of 2021 concerning the Law on the Harmonization of Tax Regulations.The research method used is qualitative with descriptive analysis, where observations and interviews are carried out directly with the company that is the object of research. The results of research that has been conducted at PT SSS regarding the impact of changes in the Value Added Tax (VAT) rate increase resulted in a decrease in revenue from the management fee of PT SSS. However, this can be overcome by PT SSS with efficiency or reduction of outsourcing service employees. The conclusion of this study is that it is important to have clarity in the cooperation agreement made by both parties so that in the future if there is a change in the tax regulations again they have received approval to be able to immediately adjust to the current bill. So that one party does not get a loss in its business

The effects of agricultural machinery services and land fragmentation on farmers' straw returning behavior

AbstractStraw returning is important for rural ecological management and sustainable agricultural development. Using farm survey data for Anhui Province, China, in 2020, we applied the double‐hurdle model to investigate the impact of agricultural machinery services and land fragmentation on farmers' straw‐returning behavior, and to explore the relationship between agricultural machinery self‐service and outsourced service. Self‐service had a significant positive effect on farmers' straw‐returning behavior, while outsourced service had a significant positive effect only on degree of adoption. Land fragmentation had a significant negative effect on farmers' straw‐returning behavior, and significantly inhibited the effect of self‐service on adoption decision. Complementarity existed between self‐service and outsourced service in farmers' straw‐returning adoption decision, and the effect was more pronounced among smaller‐scale farmers. There was significant substitutability between self‐service and outsourced service in degree of adoption among larger‐scale farmers. Transfer and integration of rural land, increasing agricultural machinery purchase subsidy, upgrading farmers' self‐service capability, and promoting development of socialized agricultural machinery services should be implemented to promote crop straw returning. EconLit Citations: Q01, Q16.

Outsourced Facility Management (OFM) Services to Creating Global Competitiveness

In a time of increasing globalization and fierce competition in the market, being competitive has become essential for companies in a variety of sectors. Providers of Outsourced Facilities Management (OFM) services, which include everything from space management to security and maintenance, are essential in helping businesses streamline their operations and concentrate on their core business. The strategic value of outsourcing Facilities Management services is gaining more attention and adaption as the business landscape gets complicated and complex. This increased adoption of the OFM services creates opportunities thus resulting in the presence of both local and global players in this industry. Local outsourced facilities management service providers are encountering a progressively competitive market in today’s business scene. To assess and improve the competitiveness of local OFM service providers fighting to gain market shares against global industry giants, this study explores the idea of critical success factors (CSFs). CSFs stand for those critical areas in which a company must succeed to meet its objectives and beat out rivals. CSFs are essential for comprehending the unique factors that allow local OFM service providers to not only endure but also prosper in a complex network of markets. Additionally, local outsourced facilities management services providers must evaluate their abilities, performance, and competitiveness in comparison to well-established global facilities management leaders that are present in the country. By comparing with these industry giants, local suppliers can establish a baseline and initiate research to gain useful insights, direction, and positioning. This will help them improve their global competitiveness and survival at least at the local industry level. This study examines the rationale for comparing a local supplier against the industry’s critical success factors (CSF) with global companies and emphasizes the potential advantages gained from conducting such a comparison. Keywords: competitiveness, outsourced facility management, property management, critical success factors, integrated facility management

BopSkyline: Boosting privacy-preserving skyline query service in the cloud

With the widespread adoption of cloud computing, there has been great popularity of storing and querying databases in the cloud. However, such service outsourcing also entails critical data privacy concerns, as the cloud providers are generally not in the same trust domain as the data owners/users and could even suffer from data breaches. In this paper, different from most existing works that propose security designs for keyword search, we focus on secure realizations of advanced skyline query processing, which plays an important role in multi-criteria decision support applications. We propose BopSkyline, a new system framework for privacy-preserving skyline query service in cloud computing. BopSkyline is designed to not only ensure the confidentiality of outsourced databases, skyline queries, and query results, but also conceal data patterns (like the dominance relationships among database tuples) and search access patterns that may indirectly lead to data leakages. Notably, through a delicate synergy of key ideas on secure database shuffling and differentially private database padding, BopSkyline achieves a significant performance boost over the state-of-the-art. Extensive experiments demonstrate that compared with the state-of-the-art prior work, BopSkyline is up to 4.7× better in query latency and achieves up to 99.38% cost savings in communication.

Organizational Belonging Sense and Turnover Intention of Service of Outsourcing Employees in Zhongguancun in IT Industry in Beijing, China

Background and Aim: The purposes of this study were 1) to study the degree of organizational belonging sense of service outsourcing employees in Zhongguancun private IT enterprises in Beijing, China 2) to study the degree of turnover intention among IT industry service outsourcing employees 3) to study the recommendations to improve employee sense of belonging, thereby reducing employee turnover and improving employee performance and satisfaction. The samples of this study were 178 outsourced employees of private IT companies in Zhongguancun, Beijing, China calculated by and selected through a simple random sampling technique. The instrument used in the study was 21 items and 10 items with five close-ended rating scale questionnaires with 0.90 reliability and open-ended. The statistics encompassed frequency, percentage, mean, and standard deviation. Materials and Methods: The results of the personal data of the samples were found as follows: described by gender mostly male, with the number 90 at 50.06 %, described by age, mostly under 25-year-old, the number 47 at 27.41 %, described by educational level were master degree and above, at the number of 67 with 37.64 %, described by educational level were master degree and above, at the number of 67 with 37.64 %, described by married status, were unmarried, at the number of 93 with 52.25 %, described by the type of work, were non-packaged employees, at the number of 94 with 52.81 % and described by working years, were one to three (1-3) years, at the number of 46 with 25.84 %. Results: The results of the study were as follows; 1. The degree of organizational belonging sense of service outsourcing employees in Zhongguancun private IT enterprises in Beijing, China as a whole was rated at moderate. 2. The degree of turnover intention among IT industry service outsourcing employees as a whole was rated as moderated. 3. The degree of organizational belonging sense of service outsourcing employees in Zhongguancun private IT enterprises in Beijing, China as classified by item, all items were rated at moderated. 4. The first recommendation of the samples for improving the IT outsourcing employees' sense of belonging and preventing their propensity to leave was “The enterprise should create good culture by improving work cooperating among employees. The good corporation is the soul of the enterprise. It is the soil that breeds the sense of belonging to the organization and the employees will be proud to work in such an enterprise” Conclusion: The population of this study is 318 outsourced employees of private IT companies in Zhongguancun, Beijing, China.

Energy loss mechanism of a full tubular pump under reverse power generation conditions using entropy production theory

This paper investigates the energy dissipation mechanism of the internal flow field of the full tubular pump during reverse power generation and pump conditions, utilizing CFD and model test methods to research the device’s hydraulic characteristics, internal flow field and entropy production. The results indicate that the reverse power generation and pump conditions’ performance curves have opposite trends. Under PRPG conditions, the flow uniformity and weighted average angle of the impeller inlet flow field are smaller and the inlet flow field is poor. The stator-rotor gap flow under PRPG conditions increases with the increase in total flow, the gap flow under the design flow is 2.88 L/s, and the torque is 7.35 N·m. Under the PRPG condition, the turbulent and wall entropy production ratio increases gradually with the flow increase. Under the design flow rate, the entropy production rate of the impeller is 55.07%, and the entropy production rate of the impeller is the largest among the components under different flow rates. The entropy production of the outlet channel rises significantly with the flow rate. The research results of this paper provide a theoretical basis for the distribution of energy loss in reverse power generation of the full tubular pump.

Service Outsourcing and Government Fiscal Conditions: Do Market Competition, Bureaucrat Support, and Management Capacity Matter?

Scholars have long regarded government fiscal stress as a crucial factor driving public service outsourcing; however, further investigation is still needed to determine whether service outsourcing in turn helps governments improve fiscal conditions. Public choice theory suggests that outsourcing services can lead to efficiency improvement and cost savings. Nevertheless, transaction costs theory implies that the costs associated with service outsourcing may offset or even outweigh its potential benefits. Moreover, the extent of transaction costs depends on contextual factors such as market competition, bureaucrat support, and government management capacity. Empirically, we employ an instrumental variable estimation approach to examine the impact of service outsourcing on the budget balances and debt levels of U.S. municipalities. We find that service outsourcing improves government fiscal conditions, with contextual factors playing an important role in moderating this effect. Additionally, outsourcing services to different types of contractors has varying implications for government fiscal conditions.

The impact of green and low carbon agricultural production on farmers’ income in minority areas: a case study of Y Town, Zhijin County, Guizhou Province

Developing green and low-carbon agriculture is an important and effective way to promote farmers’ income growth. Given the country’s “dual carbon” goal, the study of the impact of green and low-carbon agriculture on the income of farmers in ethnic minority areas is crucial for China to achieve the goals of socialist modernization and common prosperity. Taking Y Town, Zhijin County, Guizhou Province as an example, this paper uses the OLS regression method to empirically study the impact of green and low-carbon agricultural production methods on the income of farmers in ethnic minority mountainous agricultural areas based on the field survey data of 881 farmers. The regression results indicate that there is a positive correlation between green and low-carbon agricultural production and the household income levels of farmers; adopting green and low-carbon agricultural production technologies can effectively promote the growth of farmers’ household income. In addition, education level, health status, and the new rural social pension insurance have all had a significant effect on the income of rural households, however, due to the difficulty in establishing trust relationships, agricultural service outsourcing has reduced the household income level of farmers. As an example, the land transfer behavior in Y Town has no significant effect on increasing farmers’ incomes. Finally, it is recommended to increase fiscal and financial support as well as effectively enhancing farmers’ policy awareness and perception of green and low-carbon agricultural production technologies by improving farmers’ general trust and institutional trust by strengthening farmers’ agricultural education and skills training while cultivating technology-based farming. At the same time, it is necessary to break the geographical restrictions on land transfer scale and achieve moderate-scale land management while promoting the use and adoption of green and low-carbon agricultural production technologies, thereby improving agricultural production efficiency and product quality, and increasing the sustainable growth of farmers’ income. The main contribution of this study is to expand the research scope of green and low-carbon agriculture to ethnic minorities and mountainous agricultural areas.

Outsourcing Employee Recruitment And Selection Process

Outsourcing Employee Recruitment And Selection Process

From text to effectiveness: Quantifying green industrial policies in China

The evolution of green industrial policy in China is deeply embedded within a unique political, economic, cultural, and social milieu. The intricacies and complexities inherent in this context present challenges for quantitative policy research. In the existing literature, the study of thematic clustering of green industry policy instruments and their effectiveness measures in large-scale policy text repositories remains a relatively unexplored area. To fill this research gap, this study provides an analysis of China's green industrial policies from 1994 to 2022. By adopting the Latent Dirichlet Allocation (LDA) topic model, implicit and optimal themes are identified, and key policy instruments are systematically and comprehensively parsed. Based on this, the cutting-edge Policy Modeling Consistency-Text Encoder (PMC-TE) index model was used to conduct an in-depth quantitative evaluation of various policy tools. The findings reveal 15 policy instruments from 7891 Chinese green industry policy documents. Notably, technical support, information resource demonstration project policies emerged as the most frequently deployed and efficacious. Conversely, government procurement and service outsourcing policies, while showing incremental growth year-on-year, lagged in utilization and effectiveness. These policy instruments can be broadly categorized into three primary archetypes: supply-type, demand-type, and environment-type. The supply-type instruments dominate, while environment-type instruments remain underutilized. Additionally, this study delineates the four chronological phases of China's green industrial policy evolution, illuminating China's strategic pivots-transitioning from resource allocation, to market dynamics, and ultimately to environmental governance trajectories.

Eficiencia técnica en la ganadería de carne bovina en Uruguay

Livestock farming is the agricultural activity with the greatest individual land-use, but it faces competition from other sectors for land, and is criticized for its environmental footprint. In this global context, Uruguay emerges as an important case study, boasting a long tradition and significance in the beef export sector. Enhancing livestock productivity is imperative to mitigate environmental impacts, and bolster farm competitiveness and food production. This study delves into the technical efficiency of cattle ranches focused on cow-calf production in Uruguay during the 2011 agricultural year, with nationwide and mandatory data coverage. Using data from the 2011 General Agriculture Census we estimate a translog stochastic production frontier model encompassing key inputs (livestock units, grazing area, and labor), along with control variables such as soil suitability and infrastructure improvements. Our findings underscore the potential to augment Uruguay's beef production by an average of 26.4%, harnessing existing resources and technology while improving ranch management. Moreover, variables like the extent of reliance on livestock farming as the primary source of income of the ranch, the use of outsourced services, foreign cattle ownership ratios, and agronomic and veterinary consultation exert noteworthy significant impacts on TE.

Policy Development in China’s Protected Scenic and Historic Areas

In China, scenic and historic areas are protected areas which are highly integrated with natural and cultural resources. The study analyzed policies based on the theory of policy instruments using content analyses. The results demonstrated that China’s scenic and historic areas have experienced four phases of development: primary development (1980–1994), exploration and growth (1995-–2006), deepening and maturity (2007–2018), and integration and optimization (2019–2023). Policy intensity is trending upwards, and contemporary policy authority and restraints are insufficient. The policy instruments showed an imbalance, and are mainly environmentally-type, with only a few supply- and demand-type. Policy topics mainly include management and planning protection. The Chinese government has played a leading role, taking many restraining measures to quickly protect scenic resources. Stronger and more effective policies with more specific content will favor the protection of scenic and historic areas. In the future, financial input, international exchanges, and outsourcing services should be increased to promote the vital development of scenic and historic areas. Legislation, establishment, social participation, operation, and ticket systems must be comprehensive. Overall, the study provides theoretical support for further reforms of China’s scenic and historic areas and lessons for improving the conservation quality of the world’s protected areas.

Pengaruh Motivasi Kerja dan Keterikatan Kerja terhadap Kinerja Karyawan Outsourcing PT Al Quratu Rizky Pratama

This study aims to determine the effect of work motivation and work engagement on the performance of PT Al Quratu Rizky Pratama's outsourced employees. The research method used is a quantitative method. The data used in this research are primary data and secondary data. The sampling technique used the total sampling technique. The samples studied in this study were 80 respondents who were outsourced employees of PT Al Quratu Rizky Pratama. Based on the statistical t test conducted, it can be concluded that the motivation variable partially has a significant effect on employee performance as indicated by a significance value of 0.000 <alpha 0.05. Based on the statistical t test conducted, it can be concluded that the work engagement variable has a positive and significant effect on employee performance as indicated by a significance value of 0.002 <alpha 0.005. Based on the simultaneous f test obtained a significance value of 0.000 <alpha 0.005, it can be concluded that motivation and work engagement as a whole have a significant effect on employee performance. The magnitude of the influence of the independent variable on the dependent variable is 83.7%, the remaining 16.3% is influenced by other variables not included in the research model.
 Keywords: Motivation, Engagement, Performance