摘要：This paper examines the impact of outsourcing materials and services on labour costs in two groups: industrial and construction enterprises,and services enterprises in Poland in the period 2005-2013. The analysis of this dependency was conducted on the basic of aggregated data coming from Polish enterprises classified in these two groups according to the PKD 20071. The preliminary analysis showed that Polish industrial and construction,and service enterprises applied both types of outsourcing,but outsourcing services had more important effect on labour costs than outsourcing materials. Econometric analysis confirmed that only outsourcing services had a positive but differential impact on labour cost per 1 worker in two groups,while outsourcing materials was responsible for negative,however weak,impact on these costs.
关键词：labour cost; materials outsourcing; services outsourcing; industrial and construction and services enterprises.
