Research On Enterprise Outsourcing Risk Analysis And Control

Outsourcing is a strategic means for enterprises to make full use of external professional resources to make up for their shortcomings,thereby reducing costs,improving efficiency,optimizing organizational structure,and improving core competitiveness,given the limited internal resources.The ever-changing technology makes the market segmentation more and more clear,and the competition gradually evolved into a form that enterprises on the supply chain nodes are all involved in it.The enterprises' traditional vertical integration and self-sufficiency strategies have been unable to quickly respond to market demand.Outsourcing makes the enterprises jump out of the previous vertical integration model and improve the efficiency of the entire value chain.However,influenced by the ever-changing market environment and the complex relationship between organizations,while enterprises enjoy the benefits of outsourcing,they also bear the corresponding risks.The source of outsourcing risks is very extensive.It includes both internal risk factors and risk factors from outsourcing service providers.It also includes cooperation issues and coordination issues among organizations.Based on the perspective of inter-organizational management control,companies have different risks in the four phases of the outsourcing process.In the target setting phase of outsourcing,there is a risk of outsourcing decision making with unclear and incorrect target positioning;at the stage of seeking and selecting partners,there are risks of dependence on outsourcing service providers,adverse selection and moral hazard;at the signing stage of the contract,there are internal and external relationship risks,hidden knowledge and action risks,and the risk of runaway transaction costs;at the stage of implementation and management control,there are issues of cooperation,collaboration,and hidden costs between organizations.Based on the characteristics of outsourcing,this paper studies the outsourcing risks analysis and controlissues of enterprises from the perspective of inter-organizational management control.Firstly,it introduces the research background,research significance,research content and research methods of the paper,describes the research status and development trend of outsourcing and inter-organizational management control at home and abroad,and points out the innovation of the paper.Secondly,it describes the connotation and theoretical basis of outsourcing and inter-organizational management control,including transaction cost theory,resource basic theory,value chain theory,principal-agent theory and cybernetics.What's more,through the analysis of literature analysis,combined with domestic and foreign research on outsourcing risk and inter-organizational management control,this paper analysis the enterprises' reasons for outsourcing,the risks on outsourcing process and the issues of inter-organizational management control.Combining the strategic processes of management control between organizations,a framework for outsourcing risk identification was constructed.According to this framework,it is necessary to identify the risks in each stage of the outsourcing process,including the risks of ambiguous target positioningof the target setting stage,adverse selection and moral hazard of seeking and selecting partner stages,hiding knowledge and action of signingcontracts stage,and the cooperation issues of implementation and control phases.In addition,through the risk matrix,the risk factors of outsourcing are evaluated from the aspects of risk influence,risk occurrence probability and risk level,and the Borda sequence method is used to determine the risk level combined with the actual case of H enterprises to verify the analysis.Lastly,for different stages' risks of the outsourcing process,the company should have a clear goal of positioning;Partner searching activities should be integrity,ability and team reputation as a guide;Signe a service level agreement and dynamic contracts,take innovation incentives and establish a sound governance structure.This is the practical significance of the outsourcing activities of enterprises in the current environment.