Personnel Outsourcing Processes

Outsourcing is a way to manage business processes more effectively. The main aim of this work is to specify the marginal costs of alternative personnel processes by a form of selective and complex outsourcing in a company. The paper also deals with the presentation of methodology for cost calculation of particular activities (ABC model) by which marginal costs for a particular activity can be assessed. This can take responsibility for a total part of activities in a company taken by an external organization. In this paper we have tried to consider the possibility to use complex and selective outsourcing in a chosen company. Our attention has been paid to a human resources field and we have been considering the possibility of using complex outsourcing for the provision of the whole area. Since due to objective reasons we were not able to calculate the costs related to the outsourcing of a personnel field, we have limited ourselves to marginal costs calculation that describes the possibility of its economic advantageousness or disadvantageousness. We have been also considering the possibility of selective outsourcing for the process of „personnel administration and payroll agenda“, by which the achieved results should serve as a basis for using the method of outsourcing in a given company. But it is necessary to make a detailed, time costing and financially demanding analysis of individual activities and processes in a given area. This reality was a base for applying of methodology for Activity based costing. It was needed to adapt this method to the conditions of a particular company in order to perceive the principle of absorbing costing method.