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Die Rolle von Transaktionskosten bei Outsourcingentscheidungen

Author

Listed:
  • Alexander Wintergerst

    (Deutsche Bank AG)

  • Michael Welker

    (Deutsche Bank AG)

Abstract

Zusammenfassung Studien zeigen, dass die Kostensenkungsziele bei Outsourcing häufig nicht erreicht werden. Während sich Produktionskostenunterschiede vergleichsweise exakt erfassen lassen, sind die Veränderungen der Transaktionskosten deutlich schwieriger abzuschätzen und haben häufig erst in einer späteren Phase einen erheblichen Einfluss auf die Profitabilität des Outsourcing. Der Beitrag verbindet Transaktionskostentheorie und Einsichten aus der Praxis, um zentrale Transaktionskostentreiber und deren Wirkung auf Kostenunterschiede in den einzelnen Phasen des Outsourcing aufzuzeigen. Diese Erkenntnisse können für eine verbesserte Abgrenzung und Bewertung von Transaktionskosten im Rahmen von Outsourcingvorhaben und letztlich bessere Entscheidungen im Hinblick auf Kosteneffekte eingesetzt werden.

Suggested Citation

  • Alexander Wintergerst & Michael Welker, 2007. "Die Rolle von Transaktionskosten bei Outsourcingentscheidungen," Schmalenbach Journal of Business Research, Springer, vol. 59(7), pages 938-954, November.
    • Handle: RePEc:spr:sjobre:v:59:y:2007:i:7:d:10.1007_bf03371728
    DOI: 10.1007/BF03371728
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    Citations

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    Cited by:

    1. Achim Hecker, 2009. "Determinanten von Offshore-Outsourcing-Aktivitäten im deutschen Mittelstand," Schmalenbach Journal of Business Research, Springer, vol. 61(6), pages 628-653, September.

    More about this item

    Keywords

    L14; L22; L24;
    All these keywords.

    JEL classification:

    • L14 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Transactional Relationships; Contracts and Reputation
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
    • L24 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Contracting Out; Joint Ventures

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