<abstract xmlns="http://www.w3.org/1999/xhtml"><p>Many production companies have fully adopted a lean management philosophy, but their finances and control departments also need to adapt to this trend. All departments must adapt to the changing requirements and reflect the new challenges in production management. The controlling has undergone a lot of changes. Downloading data is no longer the only task of a controller. Controlling can be integrated into the organizational structure of the company internally as well as externally. Our goal is to define the advantages and disadvantages of using an internal or external controller. To decide whether to outsource some of the process is not just a question of cost reduction or time reduction. Companies very often decide for outsourcing in case of processes, which require special “know how” or are key from the competitiveness point of view. Outsourcing therefore represents a strategic change. Cost savings are only a side effect.</p></abstract>

Many production companies have fully adopted a lean management philosophy, but their finances and control departments also need to adapt to this trend. All departments must adapt to the changing requirements and reflect the new challenges in production management. The controlling has undergone a lot of changes. Downloading data is no longer the only task of a controller. Controlling can be integrated into the organizational structure of the company internally as well as externally. Our goal is to define the advantages and disadvantages of using an internal or external controller. To decide whether to outsource some of the process is not just a question of cost reduction or time reduction. Companies very often decide for outsourcing in case of processes, which require special “know how” or are key from the competitiveness point of view. Outsourcing therefore represents a strategic change. Cost savings are only a side effect.

Outsourcing Workers in the form of a Subsidiary

Slovak University of Technology in Bratislava

Faculty of Materials Science and Technology in Trnava, Institute of Industrial Engineering and Management

Research Papers Faculty of Materials Science and Technology Slovak University of Technology

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Outsourcing Workers in the form of a Subsidiary"}

Many production companies have fully adopted a lean management philosophy, but their finances and control departments also need to adapt to this trend. All...

Outsourcing Workers in the form of a Subsidiary

Published Online: Jul 06, 2020

Page range: 52 - 56

Received: Apr 15, 2020

Accepted: Jun 04, 2020

DOI: https://doi.org/10.2478/rput-2020-0007

Keywords
Outsourcing, controlling, process improvement, efficiency, criteria, internal controller, external controller

© 2020 Eva Šantavá et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Outsourcing Workers in the form of a Subsidiary

Published Online: Jul 06, 2020

Page range: 52 - 56

Received: Apr 15, 2020

Accepted: Jun 04, 2020

DOI: https://doi.org/10.2478/rput-2020-0007

KeywordsOutsourcing, controlling, process improvement, efficiency, criteria, internal controller, external controller

© 2020 Eva Šantavá et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Outsourcing, controlling, process improvement, efficiency, criteria, internal controller, external controller