Second, the main risk points and control measures of each link
(I) Formulation of outsourcing implementation plan The formulation of outsourcing implementation plan refers to the formulation of implementation plan by an enterprise 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 relevant departments to outsource core businesses that are not suitable for outsourcing when formulating implementation plans; 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, implement classified management of outsourcing business according to whether it has a significant impact on the production and operation of enterprises, highlight the key points of control, and clearly define the way, conditions, procedures and implementation of business outsourcing. Second, the implementation plan is formulated in strict accordance with the outsourcing scope, methods, conditions, procedures and implementation stipulated in the outsourcing management system to avoid outsourcing core business and ensure the integrity of the plan. Thirdly, according to the annual budget and production and operation plan of the enterprise, the important aspects of the implementation plan are deeply evaluated and reviewed, including the contractor's selection scheme, the cost, benefit and risk of outsourcing business, the duration of outsourcing contract, outsourcing mode and employee training plan. 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.
(2) Examination and approval refers to the examination and approval of the outsourcing implementation plan by the enterprise according to 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; Lax examination and approval or ultra vires, leading to major omissions in outsourcing decision-making, which may lead to serious consequences; Failure to reasonably examine 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. Define the way, authority, procedures, responsibilities and related control measures of authorization and approval, and stipulate that personnel at all levels should approve 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 to avoid adverse consequences for enterprises due to 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 under the conditions of self-management and outsourcing to determine the rationality and feasibility of outsourcing. Third, the chief accountant or the person in charge of accounting work in an enterprise should participate in the decision-making of major outsourcing and make a reasonable evaluation of the economic benefits of outsourcing. Fourth, major outsourcing plans should be submitted to the board of directors or similar institutions for approval.
(3) Selection of contractors means that the enterprise selects contractors according to the approved outsourcing implementation plan. The main risks of this link are: the contractor is not a legal entity established according to law, lacking due professional qualifications, the employees do not have due professional and technical qualifications, and lack relevant project experience, which leads to losses and even legal disputes for the enterprise; The outsourcing price is unreasonable and the outsourcing cost is high, so it is difficult to give full play to the advantages of outsourcing; There are fraudulent acts such as commercial bribery, which leads 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 legally operated, and whether it has the corresponding business scope and fixed office space. Secondly, the professional qualifications and technical strength of the candidate contractors and the professional resumes and skills of their employees are investigated. Thirdly, the successful cases, industry evaluation and reputation of candidate contractors engaged in similar projects are investigated.
Fourth, comprehensively consider the internal and external factors of the enterprise, calculate and analyze the outsourcing labor cost, marketing cost, business income, human resources and other indicators, reasonably determine the outsourcing price, and strictly control the outsourcing cost. Fifth, introduce competition mechanism, select the best contractors in accordance with relevant laws and regulations, follow the principles of openness, fairness and justice, and adopt appropriate methods such as public bidding. Sixth, select the best candidate contractor according to the prescribed procedures and authority, and establish a strict avoidance system and a 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, cost settlement standards and liability for breach of contract. The main risks of this link are: the contract terms fail to clearly stipulate the outsourcing risk, and the contractor's liability for breach of contract is not clearly defined, which leads to contract disputes and lawsuits; The contract 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 the content and scope of the contract, the type, quantity and cost of services provided by the contractor are clearly defined, as well as the details of service links, operation methods, operation time, service fees and so on.
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 status quo 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 when 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 perform the confidentiality obligation for the business and matters involving enterprise secrets. 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 both principled and flexible contract terms to adapt to the changes in environment, technology and the business of the enterprise itself.
(V) Organizing the implementation of outsourcing means that enterprises strictly allocate human, financial and material resources in the outsourcing process according to the outsourcing management system, workflow and related requirements, establish a cooperation mechanism with contractors, make preparations for the next outsourcing process management, and ensure that contractors strictly perform outsourcing contracts. 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 define 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 in place, which affects the effective implementation of the next link of outsourcing process management and makes it difficult to achieve the outsourcing goal.
Main control measures: First, formulate control measures for outsourcing implementation according to the outsourcing system, workflow and related requirements, including implementing mechanisms such as asset management, information management, human resource management and safety management with contractors to ensure that contractors have rules to follow when performing outsourcing contracts. Second, do a good job of docking with contractors, ensure that contractors fully understand the workflow and quality requirements of enterprises 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 contractors, so as to find out 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 of each link.
(VI) Outsourcing process management According to the outsourcing contract, the contractor delivers the outsourcing results by delivering products to the enterprise within a certain period of time or continuously providing services within a certain period of time.
The outsourcing process is different due to the different ways in which contractors deliver results. The former refers to the design and manufacturing process of products by the contractor, while the latter refers to the whole process of continuous service provided by the contractor. 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 the obligations agreed in the contract, resulting in the failure of business outsourcing and the interruption of production and operation activities of enterprises; 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 trade 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 conduct daily performance evaluation and regular assessment on contractors. The second is to continuously evaluate the contractor's performance ability, 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.
Third, establish a real-time monitoring mechanism, and once it is found that it deviates from the contract objectives, it should ask the contractor to adjust and improve it in time. Fourth, fully predict all kinds of unexpected situations of major outsourcing, establish corresponding emergency handling mechanisms, and formulate temporary alternatives to avoid the interruption of production and business activities due to the failure of 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 formed in the process of outsourcing.
(seven) after the completion of the acceptance of the outsourcing contract, the enterprise shall organize the 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 daily performance evaluation, the basic evaluation of whether the quality of outsourcing business meets the expected goal is made, and 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, ensure that the products or services meet the requirements, and issue acceptance certificates.
Fourth, if any abnormality is found in the acceptance process, it should be reported immediately to find out the reasons, and corresponding remedial measures should be taken in consultation with the contractor according to the severity of the problem, and claims should be made according to law. Fifth, according to the acceptance results, make an overall evaluation on whether the outsourcing has reached the expected goal, and improve and optimize the outsourcing management system and process accordingly.
(VIII) Accounting Control Accounting control means that enterprises should strengthen the accounting and supervision of outsourcing business and do a good job in the settlement of outsourcing expenses in accordance with the unified national accounting standard system. 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 in all aspects of enterprise outsourcing, which may lead to the loss or depreciation of enterprise assets; Improper accounting treatment related to outsourcing may lead to distortion of financial report information; Not strict settlement audit, improper payment method and lax amount control may all lead to capital loss or credit damage of enterprises.
Main control measures: First, the accounting department of the enterprise should strengthen accounting and supervision over the assets transferred to the contractor during the outsourcing process, 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 outsourcing cost accounting method, carry out relevant accounting treatment, and make necessary and sufficient disclosure in the financial report. Third, when settling expenses with the contractor, the payment shall be made on the basis of the acceptance certificate in strict accordance with the settlement conditions, methods and standards agreed in the contract.