文档介绍：苏州大学
硕士学位论文
业务外包企业成本控制研究——以A企业为例
姓名:黄希刚
申请学位级别:硕士
专业:工商管理
指导教师:俞雪华
20100401
业务外包企业成本控制研究——以 A 企业为例中文摘要

业务外包企业成本控制研究
——以A企业为例
中文摘要
伴随国际分工的不断细化,业务外包,在国内已经迅速发展起来。目前很多业务
外包企业的成本控制尚处在传统成本控制阶段。企业只注重产品生产的事后控制,忽
略产品生产的事前控制、事中控制,对业务外包部分的成本,企业在成本控制方面还
缺乏科学地管理理念、成本控制的手段单一,成本控制效果差。因此对业务外包企业
的成本控制研究具有重要的现实意义和实用价值。
本文从业务外包及其发展入手,从业务外包企业成本概述延伸,选取了业务外包
A企业作为案例,针对A企业目前成本控制方面存在的问题,指出了具体对策,在这
基础上,对A企业的成本控制提出了改进措施。对A企业的业务外包部分采取定额成
本控制;对A企业非外包业务采取标准成本控制,把定额成本控制和标准成本控制有
机结合起来的成本控制方式,这是本文的创新点。希望该创新可以更好地为其他企业
做好成本控制提供借鉴作用。

关键词: 业务外包;业务外包企业成本;成本控制

作者:黄希刚
指导老师:俞雪华

I
英文摘要业务外包企业成本控制研究——以 A 企业为例

Cost Control Of Outsourcing Enterprise
——Using pany As a Case
Abstract

With the continued refinement of international division of labor, business outsourcing,
has rapidly developed in the country. At present, the cost control of many outsourcing
companies is still in the traditional cost-control phase. For example, they focus only on ex
post facto control of production, ignoring the pre-production control, a matter of control.
There are many gaps in provision right part of the cost of outsourcing corporate cost
control. Therefore, the cost control of business process panies has
important practical significance and practical value.
In this paper, begins with outsource and it’s development. What’s more, extends
selected business process outsourcing. The paper chooses pany as a case and
analyses the current problem of cost control. Then puts forward specific this
basis, the paper proposes cost control measures for improvement. pany applies a
fixed a fixed cost control to outsourcing cost and standard cost control to non-outsourcing
business of the enterprise. The cost control way bination of fixed cost and standards
cost,this is the innovative point of this article. The author hopes that the innovation can do
better for panies to provide reference for cost control.
Keywords: business pr