I. outsourcing process
the outsourcing process mainly includes: formulating outsourcing implementation plan, reviewing and approving, selecting contractors, signing outsourcing contracts, organizing and implementing outsourcing activities, outsourcing process management, acceptance, accounting control and other links. As shown in the figure below. The business outsourcing process shown in the figure is applicable to the general business outsourcing of all kinds of enterprises and has universality. Enterprises can refer to this process and expand and concretize it according to their own situation when they actually carry out business outsourcing.
second, the main risk points and control measures of each link
(I) formulating the implementation plan of outsourcing refers to the enterprise formulating the implementation plan according to the annual production and operation plan and outsourcing management system, combined with the determined outsourcing scope. The main risks of this link are: the lack of outsourcing management system in enterprises leads to no evidence to follow when formulating implementation plans; The outsourcing management system does not specify the scope of outsourcing, which may lead the relevant departments to outsource the core business that is not suitable for outsourcing when formulating the implementation plan; The implementation plan is unreasonable, does not conform to the characteristics of enterprise production and operation, or the content is incomplete, which may lead to the failure of business outsourcing.
main control measures: first, establish and improve the management system of business outsourcing, reasonably determine the scope of business outsourcing according to the correlation between various businesses and core business, the degree of control over outsourcing business and the maturity of external market, and implement classified management of outsourcing business according to whether it has a significant impact on the production and operation of enterprises, so as to highlight the key points of control, and clearly stipulate the methods, conditions, procedures and implementation of business outsourcing. Second, the implementation plan shall be formulated in strict accordance with the outsourcing scope, methods, conditions, procedures and implementation stipulated in the outsourcing management system, so as to avoid outsourcing the core business and ensure the integrity of the plan. Thirdly, according to the annual budget of the enterprise and the production and operation plan, the important aspects of the implementation plan are deeply evaluated and rechecked, including the contractor's selection plan, the cost-benefit and risk of outsourcing business, the duration of outsourcing contract, outsourcing mode, employee training plan, etc., to ensure the feasibility of the plan. Fourth, listen carefully to the opinions of external professionals on business outsourcing, and improve the implementation plan according to their rationalization suggestions.
(II) Examination and approval Examination and approval means that the enterprise shall examine and approve the outsourcing implementation plan in accordance with the prescribed authority and procedures. The main risks of this link are: the examination and approval system is not perfect, which leads to the nonstandard examination and approval of business outsourcing; The examination and approval is not strict or ultra vires, which leads to major omissions in outsourcing decision-making, which may lead to serious consequences; Failure to reasonably review whether the implementation plan of business outsourcing conforms to the principle of cost-effectiveness and make appropriate judgments leads to uneconomical business outsourcing.
main control measures: first, establish and improve the audit and approval system of business outsourcing. Clarify the way, authority, procedures, responsibilities and related control measures of authorization and approval, and stipulate that personnel at all levels shall conduct approval within the scope of authorization and shall not exceed their authority. At the same time, strengthen the management and control of major business outsourcing of branches, so as to avoid adverse consequences to enterprises due to the outsourcing of branches beyond their authority. Second, when reviewing and evaluating the implementation plan of business outsourcing, we should focus on the comparative analysis of the risks and benefits of this business project in the case of self-management and outsourcing, and determine the rationality and feasibility of outsourcing. Third, the chief accountant or the person in charge of accounting work in the enterprise should participate in the decision-making of major business outsourcing and make a reasonable evaluation of the economic benefits of business outsourcing. Fourth, major outsourcing plans should be submitted to the board of directors or similar authority for approval.
(3) choosing a contractor means that an enterprise should choose a contractor according to the approved outsourcing implementation plan. The main risks of this link are: the contractor is not a legally established legal entity, lacking due professional qualifications, employees do not have due professional and technical qualifications, and lack experience in related projects, which leads to losses and even legal disputes for enterprises; The unreasonable outsourcing price and high outsourcing cost make it difficult to give full play to the advantages of outsourcing; There are commercial bribery and other fraudulent acts, which lead to the involvement of relevant personnel.
main control measures: first, fully investigate the legitimacy of the candidate contractor, that is, whether it is a professional service organization or economic organization established and operated legally, and whether it has the corresponding business scope and fixed office space. Second, investigate the professional qualifications, technical strength of the candidate contractors and the professional resumes and professional skills of their employees. Thirdly, the successful cases, industry evaluation and reputation of candidate contractors engaged in similar projects are investigated.
fourthly, comprehensively consider the internal and external factors of the enterprise, calculate and analyze the labor cost, marketing cost, business income, human resources and other indicators of outsourcing, reasonably determine the outsourcing price, and strictly control the outsourcing cost. Fifth, introduce a competition mechanism, and select the best contractors in accordance with relevant laws and regulations, following the principles of openness, fairness and impartiality, and adopting appropriate methods such as open bidding. Sixth, select the best candidate contractors according to the prescribed procedures and authority, and establish a strict avoidance system and supervision and punishment system to avoid bribery and fraud in the process of selecting contractors.
(4) after signing an outsourcing contract to determine the contractor, the enterprise shall sign an outsourcing contract with the selected contractor in time, stipulating the content and scope of outsourcing, the rights and obligations of both parties, service and quality standards, confidentiality matters, expense settlement standards and liability for breach of contract. The main risks of this link are: the contract terms fail to make a clear agreement on the outsourcing risk, and the definition of the contractor's liability for breach of contract is not clear enough, which leads to the enterprise falling into contract disputes and lawsuits; The contracted outsourcing price is unreasonable or the cost is too high, which leads to the loss of the enterprise.
main control measures: first, before concluding the outsourcing contract, fully consider the important risk factors identified in the outsourcing plan, and effectively avoid or reduce them through contract terms. Secondly, in terms of the content and scope of the contract, the type, quantity and cost of the services provided by the contractor are clearly defined, as well as the details such as service links, operation methods, operation time and service fees.
thirdly, in terms of contractual rights and obligations, it is clear that the enterprise has the right to urge the contractor to improve the service process and methods, and the contractor has the responsibility to inform the enterprise of the progress and current situation of outsourcing implementation in the way and frequency stipulated in the contract agreement, and effectively communicate the existing problems. Fourthly, in terms of the service and quality standards of the contract, the minimum service level requirements of the contractor and the remedial measures that should be implemented if the standards are not met should be stipulated. Fifthly, regarding the confidentiality of the contract, it should be specifically agreed that the contractor has the responsibility to fulfill the confidentiality obligation for the business and matters involving the confidentiality of the enterprise. Sixth, in terms of expense settlement standards, we should comprehensively consider internal and external factors, reasonably determine the outsourcing price, and strictly control the outsourcing cost. Seventh, in terms of liability for breach of contract, we should formulate contract terms that are both principled and flexible to adapt to the changes in environment, technology and the business of the enterprise itself.
(V) Organizing the implementation of business outsourcing refers to the enterprise's allocation of human, financial and material resources in the process of business outsourcing in strict accordance with the business outsourcing management system, workflow and related requirements, establishing a cooperation mechanism with the contractor, making preparations for the next step of business outsourcing process management, and ensuring that the contractor strictly fulfills the business outsourcing contract. When organizing business outsourcing, an enterprise shall, according to the terms of the business outsourcing contract, implement the human resources, funds, hardware and proprietary assets that should be invested by both parties, and clarify the work flow, mode, functional structure and project implementation plan of the contractor to provide services or products. The main risk of this link is that the organization and implementation of outsourcing work is not sufficient or not put in place, which affects the effective implementation of the next link of outsourcing process management and makes it difficult to achieve the goal of outsourcing.
main control measures: first, according to the outsourcing system, workflow and related requirements, formulate control measures for outsourcing implementation, including implementing mechanisms such as asset management, information management, human resource management and security management with contractors, so as to ensure that contractors have rules to follow when performing outsourcing contracts. Second, do a good job of docking with the contractor, ensure that the contractor fully understands the workflow and quality requirements of the enterprise through training, and control the business quality from the starting point of the value chain. Third, establish and maintain a smooth communication and coordination mechanism with the contractor, so as to find and effectively solve the problems existing in the outsourcing process in time. Fourth, sort out the relevant workflow, and make clear the requirements of job responsibilities, operation mode, management mechanism and quality level in each link.
(VI) Management of outsourcing process According to the outsourcing contract, the contractor will deliver the outsourcing results by delivering products to the enterprise at a specific time or providing services continuously for a certain period of time.
the outsourcing process is different due to the different delivery methods of contractors. the former refers to the design and manufacturing process of products by contractors, while the latter refers to the whole process of continuous service provision by contractors. The main risks of this link are: during the contract period, due to market changes and other reasons, the contractor cannot maintain the performance ability and continue to perform its obligations as agreed in the contract, resulting in the failure of business outsourcing and the interruption of production and operation activities of the enterprise; The contractor fails to continuously provide qualified products or services according to the quality requirements agreed in the outsourcing contract, which makes it difficult for the enterprise to give full play to its outsourcing advantages and even suffer heavy losses; Poor control leads to the disclosure of business secrets.
main control measures: first, in the process of providing services or manufacturing products, pay close attention to the performance ability of major outsourcing contractors, adopt dynamic management methods, and carry out daily performance evaluation and regular assessment of contractors. Second, the contractor's performance ability is continuously evaluated, including whether the contractor's investment in the project can support the quality of its products or services to achieve the expected goals of the enterprise, and whether the contractor's own comprehensive capabilities such as financial status, production capacity and technological innovation ability meet the requirements of the project.
thirdly, establish a real-time monitoring mechanism, and ask the contractor to adjust and improve in time if it is found that it deviates from the contract objectives. Fourth, fully predict all kinds of unexpected situations of major business outsourcing, establish corresponding emergency handling mechanisms, and formulate temporary alternatives to avoid the interruption of production and business activities caused by the failure of business outsourcing. Fifth, if there is conclusive evidence that the contractor has a major breach of contract, which leads to the inability to perform the outsourcing contract, the contract should be terminated in time and the relevant departments should be designated to claim compensation from the contractor in accordance with legal procedures. Sixth, strengthen the management of business information materials formed in the process of outsourcing.
(7) if acceptance is required after the execution of the outsourcing contract, the enterprise shall organize relevant departments or personnel to accept the completed outsourcing contract. The main risks of this link are: the acceptance method does not match the delivery method of outsourcing results, the acceptance standard is not clear, and the acceptance procedure is not standardized, which makes the acceptance work a mere formality and fails to find out the inferior quality of outsourcing in time, which may lead to losses for enterprises.
main control measures: first, according to the characteristics of the contractor's outsourcing delivery methods, different acceptance methods are formulated. Generally speaking, the final product or service can be accepted at one time or in stages during the whole outsourcing process. Secondly, according to the agreement of outsourcing contract, combined with the basic evaluation of whether the quality of outsourcing business meets the expected goal on the basis of daily performance evaluation, the acceptance criteria are determined. Third, organize relevant personnel from relevant functional departments, accounting departments and quality control departments to review and comprehensively test the products or services delivered by the contractor in strict accordance with the acceptance criteria to ensure that the products or services meet the requirements and issue acceptance certificates.
fourthly, if any abnormality is found in the acceptance process, it shall be reported immediately, the reasons shall be found out, appropriate remedial measures shall be taken in consultation with the contractor according to the seriousness of the problem, and claims shall be made according to law. Fifth, according to the acceptance results, make an overall evaluation of whether the outsourcing has reached the expected goal, and improve and optimize the outsourcing management system and process accordingly.
(8) Accounting control Accounting control means that enterprises should strengthen the accounting and supervision of outsourcing business according to the unified national accounting standards system, and do a good job in the settlement of outsourcing expenses. The main risks of this link are: lack of effective outsourcing accounting system control, failure to fully and truly record and reflect the capital flow and actual logistics of all aspects of enterprise outsourcing, which may lead to the loss or depreciation of enterprise assets; Improper accounting treatment related to business outsourcing may lead to distortion of financial report information; Not strict settlement audit, improper payment method and lax amount control may lead to capital loss or credit damage of enterprises.
main control measures: first, the accounting department of an enterprise should strengthen accounting and supervision over the assets handed over to the contractor in the process of business outsourcing, matters involving changes in assets and liabilities and the potential impact of outsourcing contract litigation according to the unified national accounting standards system. Second, according to the provisions of the enterprise accounting standards system, combined with the characteristics of outsourcing business and enterprise management mechanism, establish and improve the accounting method of outsourcing cost, carry out relevant accounting treatment, and make necessary and sufficient disclosure in financial reports. Third, when settling expenses with the contractor, the payment shall be made in strict accordance with the settlement conditions, methods and standards agreed in the contract on the basis of the acceptance certificate.