Determining the efficiency of the financial outsourcing use by an enterprise-customer
Date
2018-02-26
Journal Title
Journal ISSN
Volume Title
Publisher
Lviv Politechnic Publishing House
Abstract
The article disclosed the essence of the
financial outsourcing and its place in the outsourcing
activity system of an enterprise-customer. It is
determined that financial outsourcing can be considered
as one of the subspecies of management processes
outsourcing. The delegation of financial functions to the
third-party organization has a number of advantages, but
this is also rather risky considering the importance of
such a function qualitative performing. That is why the
determination of financial outsourcing efficiency is an
important task. So it is proposed to use a complex of
indicators, as it would enable consideration of all
peculiarities of this activity. To determine the result of
delegating the financial functions to outsourcer, one
should first of all estimate the cost efficiency of such an
activity. It is also important to compare rate of growth in
profits and income before and after outsourcing
implementation. We should mention that different
functions, which are being delegated to the third-party,
influence on different sides of enterprise-customer
activity, so the system of indicators is being determined
and the main of them have been calculated by the
example of domestic enterprises.
Description
Keywords
outsourcing, financial outsourcing, outsourcing activity, outsourcing cost efficiency, indicators of outsourcing efficiency
Citation
Chushak-Holoborodko A. Determining the efficiency of the financial outsourcing use by an enterprise-customer / A. Chushak-Holoborodko, O. Didukh, R. Zaderetska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House — Vol 5. — No 2. — P. 67–74.