出版社：Centre of Sociological Research, Szczecin, Poland
摘要：Business process off shoring has been dynamically growing worldwide in the last few years,facilitated by the corporate need for operational expenses reduction,overcoming skilled workers shortage and the potential for operations optimization. At every stage of organizational changes,there are various challenges the service off shoring managerial community constantly struggles with. Th e paper presents the off shored service cost model that can be adjusted and applied for service budgeting,valuation and control,for it has been identifi ed as the most common challenge aff ecting Polish service off shoring corporations in the post-transition period. Th e need for strengthening this area of knowledge was identifi ed through empirical research and the case study conducted in this work serves for presenting the authors’ insights on cost modelling for off shored business services.
