Outsourcing w procesie restrukturyzacji przedsiębiorstwa w świetle teorii kosztów transakcyjnych

• Autorzy: Piotr Urbanek

Warianty tytułu

Outsourcing in the Process of Restructuring Enterprises in Light of the Transaction Cost Theory

• Języki publikacji: PL

Abstrakty

Celem artykułu jest przedstawienie na przykładzie przedsiębiorstwa sektora energetycznego procesu restrukturyzacji majątkowej. Narzędziem, które zostało użyte dla potrzeb przygotowania tego procesu od strony koncepcyjnej, organizacyjnej, technicznej był system controllingu operacyjnego. (fragment tekstu)

EN

Using the example of an enterprise from the energy sector, the author demonstrates how companies restructure their assets through outsourcing. In the case of the analyzed energy-sector enterprise, the restructuring process was prepared conceptually, organizationally and technically with the use of an operational control system-in line with the transaction cost theory. Under the Coase theorem, the selection of one of two coordination mechanisms-hierarchical coordination or market coordination -is determined by factors such as asset specificity, transaction uncertainty and transaction frequency. An evaluation of the course and results of the process confirms many of the theoretical assumptions, the author says. Due to the specific features of energy-sector companiesand the characteristics of business transactions made in such companies, key resources remain with in the enterprise, while organizational units carrying out peripheral tasks not related to the company's core business can be outsourced and moved outsidethe company's structure. In the studied enterprise,a hybrid solution was used in formal and legal terms, Urbanek says, based on maintaining capital/ownership ties between the enterprise and businesses spun off from it. The author highlights the role of the operational control systemas an instrument supporting decentralization and restructuring processes leading to outsourcing. Without the use of an operational control system, it would be impossible to overcome barriers typically encountered in such processes - mainly those created by people - and to carry outsuch far-reaching changes within such a shorttime, Urbanek concludes.

Słowa kluczowe

PL

Teoria kosztów transakcyjnych; Outsourcing; Controlling operacyjny

EN

Transaction cost theory; Outsourcing; Operative controlling

• Czasopismo: Gospodarka Narodowa
• Rocznik: 2011
• Numer: nr 4
• Strony: 69--84

Twórcy

autor

Piotr Urbanek

• Uniwersytet Łódzki

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