Instrumente zur Beurteilung von Outsourcing-Entscheidungen
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Studienarbeit aus dem Jahr 2013 im Fachbereich BWL - Controlling, Note: 2,0, Hochschule Albstadt-Sigmaringen; Albstadt, Sprache: Deutsch, Abstract: Im Rahmen der Seminararbeit werden die Instrumente zur Beurteilung von Outsourcing-Entscheidungen beschrieben. Die Herausforderung bei der Wahl von Instrumenten, um Outsourcing-Entscheidungen zu beurteilen, besteht darin, dass es in diesem Sinne keine eigenständigen Instrumente, die nur für das Outsourcing entwickelt wurden, existieren. Somit sieht man sich einer Vielzahl an Strategieinstrumenten der Unternehmensführung gegenübergestellt. Im Rahmen dieser Seminararbeit werden die einzelnen Strategieinstrumente an eine Outsourcing-Entscheidung angepasst. Im Folgenden werden die Instrumente einer Outsourcing-Entscheidung näher erläutert. Hierbei werden zuerst die Grundgedanken und die Arten von Outsourcing aufgezeigt. Anschlie end werden die Instrumente der Identifitkationsphase dargestellt. Dazu gehören die Stärken-Schwächen-Analyse, die Portfolio-Analyse, die Kostenstrukturanalyse und die Scoring-Modelle. Die Stärken-Schwächen-Analyse liefert eine Fülle von Informationen und zeigt mögliche Kernkompetenzen auf. Mit der Portfolio-Analyse können die Kompetenzen weiter eingegrenzt und mögliche Outsourcing-Kandidaten ermittelt werden. In der Bewertungs- und Beurteilungsphase wird ein weiterer wichtiger Grund, der Kostenfaktor, behandelt, welcher ein Hauptgrund für eine Outsourcing-Entscheidung darstellt. Ein hierfür geeignetes Instrument ist die Kostenstrukturanalyse. Diese ermöglicht eine Aufgliederung der Kosten und zeigt auf, in welchen Bereichen die Trends zur Kostenveränderung liegen. Au erdem werden noch die Scoring-Modelle vorgestellt, mit diesen es möglich ist, monetäre und nicht-monetäre Faktoren zu vergleichen.
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