Title Utjecaj outsourcinga na poslovne performanse poduzeća Author Maja Letica Mentor Vinko Belak (mentor)Committee member Ivica Pervan (predsjednik povjerenstva)Granter University of Split Defense date and country 2014-07-17, Croatia Scientific / art field, SOCIAL SCIENCES Universal decimal classificationUDC ) 330 - Economics. Economic science Abstract Poduzeće se mora, u cilju ostvarenja rasta i opstanka, fokusirati na one aktivnosti i procese u
kojima posjeduje određenu konkurentsku prednost, a eksternalizirati one aktivnosti i procese
u kojima prednosti imaju drugi subjekti na tržištu. Outsourcing je strategijska odluka, koja
podrazumijeva vanjsko ugovaranje determiniranih ne-strategijskih aktivnosti ili poslovnih
procesa, nužnih za proizvodnju dobara ili pružanje usluga, putem ugovora sa poduzećem koje
ima veću razinu sposobnosti za
... More izvođenje tih aktivnosti ili poslovnih procesa, s ciljem
poboljšanja konkurentskih prednosti.
Temeljni znanstveni cilj ovog rada je utvrđivanje zakonitosti veze između outsourcinga i
poslovnih performansi poduzeća, te oblikovanja modela povezanosti između ovih varijabli s
namjerom da se otkrije veličina veze, njezin smjer i intenzitet. Istraživanjem relevantne
literature došlo se do zaključka kako takva izravna veza zapravo i ne postoji u općem obliku,
pa je iz tog razloga potrebno uvesti medijacijske varijable kako bi se precizno utvrdila veza
outsourcinga i poslovnih performansi. U predmetnom istraživanju uvedene su dvije
medijacijske varijable veze outsourcinga i poslovnih performansi: netržišni razlozi za
outsourcing, s komponentama: zakonska regulativa, interesni pritisci i politički uplivi, i
konkurentska sposobnost poduzeća. Koristi outsourcinga su promatrane kao nezavisna
varijabla koja utječe na medijacijsku varijablu konkurentskih sposobnosti poduzeća, ali sama
ovisi o nezavisnoj varijabli pogodnosti aktivnosti za outsourcing i netržišnim razlozima za
outsourcing. Poslovne performanse su promatrane kroz percipirane financijske performanse,
percipirane nefinancijske performanse i realne financijske performanse dobivene na osnovu
izračuna iz financijskih izvještaja uzorkovanih poduzeća.
Rezultati empirijskog istraživanja su pokazali kako u kontekstu netržišnih razloga za
outsourcing zakonska regulativa ima pozitivan utjecaj a interesni pritisci negativan utjecaj na
koristi outsourcinga, koji pozitivno utječu na konkurentsku sposobnost poduzeća što dovodi
do pozitivnih pomaka u percipiranim financijskim performansama poduzeća, dok veza postoji
ali bez signifikantnog značaja za percipirane nefinancijske performanse i realne financijske
performanse. U konačnici je ponuđen prilagođeni inicijalni model veze outsourcinga i
poslovnih performansi za poduzeća u privatnom vlasništvu kada su u pitanju tržišta u
tranziciji, te iznesen prijedlog modela za buduća istraživanja poduzeća u državnom i pretežno
stranom vlasništvu. Less Abstract (english) The company must, in order to achieve growth and survival, focus on those activities and
processes, in which has a certain competitive advantage and outsource those activities and
processes in which the advantages have other entities in the market. Outsourcing is a strategic
decision that entails the external contracting of determined non-strategic activities or business
processes necessary for the manufacture of goods or the provision of services by means of
agreements or contracts with
... More higher capability firms to undertake those activities or business
processes, with the aim of improving competitive advantage.
Basic scientific objective of this study is to determine the legality of link between outsourcing
and business performance of enterprises, as well as to design model if the relationship
between these variables in order to detect the size of the connection, its direction and
intensity. The survey of the relevant literature led to the conclusion that such a direct
relationship does not really exist in a general form, and for this reason it is necessary to
introduce mediating variables in order to accurately determine the relationship of outsourcing
and business performance. In the present study two variables were introduced to mediate
outsourcing and business performance realtionship: non-market reasons for outsourcing, with
components: legislation, interest pressures and political influence, and the competitiveness or
competitive capabilities of enterprises. Benefits of outsourcing are regarded as an independent
variable that affects the mediating variable competitive capabilities of enterprises, but it is
dependent on the independent variable convenience of acitivity for outsourcing
(outsourceability of acitivity) and variable non-market reasons for outsourcing. Business
performance were observed through perceived financial performance, perceived non-financial
performance and actual financial performance obtained on the basis of the calculation from
the financial statements of the sampled companies. Results of empirical studies have shown
that in the context of non-market reasons for outsourcing legislation has had a positive impact
and interest-pressure negative impact on the benefits of outsourcing, which positively affect
the competitive capabilities of the company leading to positive changes in perceived financial
performance, while a connection exists but with no significans with perceived non-financial
performance and actual financial performance. Finnaly, disertation offered a custom initial
model of the link between outsourcing and business performance for companies in private
ownership when it comes to market in transition, and proposed a draft of models for future
studies for state owned and foreign-owned companies. Less Keywords
outsourcing
performanse poduzeća
Keywords (english)
outsourcing
business performance of enterprises
Language croatian URN:NBN urn:nbn:hr:124:735239 Study programme Title: Postgraduate doctoral study programme in Economics and Business Type of resource Text File origin Born digital Access conditions Open access Terms of use Created on 2018-04-03 13:29:09
