The Evaluation Performance and Efficiency of the IT Outsourcing — Use KVA Method

• Main Authors: Ying-chen Huang, 黃盈臻
• Other Authors: Yu-Lung Wu
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/98281506498809074048

碩士 === 義守大學 === 資訊管理學系碩士班 === 93 === Information Technology(IT) outsourcing is one of the popular methods to obtain the advantage in competitive environment. Enterprises generally think that outsourcing is a way to save overall cost with efficiency, which is the main form of most research. However, knowledge asset is also another important value to reduce cost in outsourcing procedures. It needs to evaluate invisible values about knowledge more than cost, but less investigation mentions knowledge values for outsourcing. The analysis of knowledge quantity and return rates is necessary. This research adopts Knowledge-Value-Added (KVA) method (Housel & Bell,2001) to estimate the knowledge assets in companie for IT outsourcing, and cooperate with Learning Time method for quantitative analysis. This evaluation is plane to interview with three listed companies and analyzed the cost from public financial statements. Then, integrate KVA value with process cost before and after outsourcing operation are further computed Return of Knowledge (ROK) to examine the benefit of practice for enterprise. From research result, the ROK of enterprises from 96.3% and 137.3% risen to 114% and 145.6% in case A and B. From these data, we found that IT outsourcing will improved the field’s productivity of the knowledge resource in the enterprises. In case C, because of buying the hardware about MES (Manufacturing Execution System) at the first year after IT outsourcing , so that the cost''s proportion of Income become increase. Cause ROK value of C enterprises reduce. In the research cases, we found that other IT outsourcing case will make enterprises save overall cost. In addition, the knowledge amount in different fields of in enterprise and rate of returns will increase year by year. This research propose is to measure provide managers in different usages to examine the performance of IT outsourcing in organization. It provides a operative method from different viewpoint about knowledge value, and makes organization and department to distribute resources in core competency and value process.