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Title:From effective accounting and reporting to efficient outsourcing
Authors:ID Meyr, Daria (Author)
Files:.pdf Logistics_&_sustainable_transport_2014_Meyr_From_effective_accounting_and_reporting_to_efficient_outsourcing.pdf (246,14 KB)
MD5: 928EF7B6BF589857DA62B86341BB12E9
 
URL https://www.degruyter.com/view/j/jlst.2014.5.issue-1/jlst-2015-0003/jlst-2015-0003.xml
 
Language:English
Work type:Scientific work (r2)
Typology:1.01 - Original Scientific Article
Organization:FL - Faculty of Logistic
Abstract:This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organizations. Existing reporting norms of the “Systemanalyse und Programmentwicklung (SAP)” platform, used in JSC "Russian Railways" (further Russian Railways) were analysed. Thereby, in the paper a method of the formation of internal management accounting and reporting on the costs of outsourcing were developed. Currently, the analysis of the reports and effectiveness of outsourcing is based on the technique comparison “costs on outsourcing should be less than the cost of own units”. Effective analysis should include not one, but several factors and be based on multi-criteria approach. The main influence on the variation of such determinants as cost, productivity and staff members outsourcing has when the volume of production and prices are constant. According to the features of railway transport enterprises, existing method has been completed with statistical. It shows how outsourcing changed the performance of the company and by what factors - the average cost, or productivity, or staffing or due to variations of all three factors simultaneously. Further, the results of quantitative data analysis will be used to identify an effective management accounting in sustainable organizations while supporting the development of outsourcing.
Keywords:outsourcing, cost accounting, managerial reporting, railway transport
Year of publishing:2014
Publication status in journal:Published
Article version:Publisher's version of article
Number of pages:str. 16-23
Numbering:št. 1, Letn. 5
ISSN:2232-4968
ISSN on article:2232-4968
DOI:10.1515/jlst-2015-0003 New window
NUK URN:URN:SI:UM:DK:NPZLOI2K
Publication date in DKUM:17.11.2017
Views:934
Downloads:355
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Record is a part of a journal

Title:Logistics & sustainable transport
Publisher:Fakulteta za logistiko Univerze v Mariboru, De Gruyter Open
ISSN:2232-4968
COBISS.SI-ID:259554560 New window

Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:17.11.2017

Secondary language

Language:Slovenian
Keywords:zunanje izvajanje, outsourcing, stroškovno računovodstvo, vodstveno poročanje, železniški promet


Collection

This document is a part of these collections:
  1. Logistics & sustainable transport

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