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随着企业的发展,将不良资产和业务进行剥离外包,保留核心业务,以更优的资产轻装上阵,进行快速发展,这种业务外包的推行,成为许多企业的经营方式。近年来,基于人力资源的紧缺、安全形势的严峻、难于优化的辅助业务等因素,矿山企业也逐步采取业务外包的方式进行经营管理,涉及的业务外包范围逐渐扩大,项目增多,结算方式复杂,形成的业务外包成本对企业成本核算和管理产生较大的影响,成为企业成本管理不可忽视的一部分。
With the development of enterprises, outsourcing of non-performing assets and businesses will be diverted, core businesses will be retained, light assets will be sold out and the rapid development will be achieved. The implementation of this business outsourcing has become the mode of operation for many enterprises. In recent years, based on the shortage of human resources, the harsh security situation and the difficulty in optimizing auxiliary businesses, mining enterprises gradually adopted the way of business outsourcing to manage their business. The scope of business outsourcing involved gradually expanded. Projects increased, settlement methods were complicated, The formed cost of business outsourcing has a great impact on cost accounting and management of enterprises, becoming a part that can not be ignored in cost management of enterprises.