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Fecha
2021-06-01
Derechos de acceso
info:eu-repo/semantics/openAccess
Título de la revista
ISSN de la revista
Título del volumen
Editorial
Asociación Universitaria Europea de Estudios Comunitarios (AUDESCO)
Citas
Resumen
En las últimas décadas las compañías se han enfrentado a mercados más competitivos, en los que los márgenes de los negocios se reducen. Como respuesta a ello, múltiples organizaciones, desde principios de los años 1980s, empezaron a revisar la estructura de sus costes administrativos y financieros con el afán de poder encontrar posibles modelos que contribuyeran a la reducción de los costes de gestión, a la vez que mejorar la calidad del servicio. A partir de aquí, surgieron los modelos de externalización, principalmente en aquellas áreas de soporte o transaccionales que tienen un menor impacto en la relación con los clientes, como podrían ser finanzas, recursos humanos, compras y sistemas de información. El presente estudio trata de profundizar en el análisis de los modelos de externalización aplicados en compañías de la industria farmacéutica en relación con un grupo de empresas consideradas como “referencia en la externalización”, en el ámbito de la Unión Europea (UE). Del análisis realizado se puede inferir que las empresas farmacéuticas avanzan hacía modelos avanzados de externalización. Asimismo, se identifica una clara tendencia generalizada hacía el uso de modelos de Business Process Outsourcing en detrimento de los Shared Service Centers.
In last decades, companies have faced more competitive markets in which business margins were reduced. In response to this effect, multiple companies since the early 1980s, began to review the structure of their administrative and financial costs with the eagerness to find possible models that contribute to the reduction of management costs, while improving the quality of service. Outsourcing models emerged, mainly in those support or transactional areas that have the least impact on the relationship with customers, such as finance, human resources, purchasing and information systems. The present study tries to deepen the analysis of the outsourcing models applied in pharmaceutical industry companies in relation to a group of companies considered as "reference in outsourcing", within the scope of the European Union (EU). From the analysis carried out, it can be inferred that the pharmaceutical companies move towards advanced models of outsourcing. Likewise, a clear general trend is identified towards the development of Business Process Outsourcing models instead of Shared Service Centers.
In last decades, companies have faced more competitive markets in which business margins were reduced. In response to this effect, multiple companies since the early 1980s, began to review the structure of their administrative and financial costs with the eagerness to find possible models that contribute to the reduction of management costs, while improving the quality of service. Outsourcing models emerged, mainly in those support or transactional areas that have the least impact on the relationship with customers, such as finance, human resources, purchasing and information systems. The present study tries to deepen the analysis of the outsourcing models applied in pharmaceutical industry companies in relation to a group of companies considered as "reference in outsourcing", within the scope of the European Union (EU). From the analysis carried out, it can be inferred that the pharmaceutical companies move towards advanced models of outsourcing. Likewise, a clear general trend is identified towards the development of Business Process Outsourcing models instead of Shared Service Centers.
Descripción
The registered version of this article, first published in “RUE: Revista universitaria europea, Nº. 34, 2021", is available online at the publisher's website: AUDESCO
La versión registrada de este artículo, publicado por primera vez en “RUE: Revista universitaria europea, Nº. 34, 2021", está disponible en línea en el sitio web del editor: AUDESCO
La versión registrada de este artículo, publicado por primera vez en “RUE: Revista universitaria europea, Nº. 34, 2021", está disponible en línea en el sitio web del editor: AUDESCO
Categorías UNESCO
Palabras clave
subcontratación procesos financieros, centros de subcontratación de procesos de negocio (BPO), centros de excelencia financiera (CoE), industria farmacéutica, subcontratación en la Unión Europea, centros de servicios compartidos (SSC), financial processes outsourcing, shared service centers (SSC), business process outsourcing (BPO), financial centers of excellence (CoE), pharmaceutical industry, outsourcing within European Union
Citación
Morcillo García, Jesús; Beatriz RODRIGO MOYA; María ROMERO CUADRADO, 2021. Financial processes outsourcing in pharmaceutical companies: Case Studies in the European Union. RUE: Revista universitaria europea, ISSN 1139-5796, Nº. 34, 2021, págs. 17-42
Centro
Facultad de Ciencias Económicas y Empresariales
Departamento
Organización de Empresas