1、<p><b>　　外文翻譯</b></p><p><b>　　原文</b></p><p>　　Outsourcing’s Next Wave</p><p>　　Material Source: http://web.ebscohost.com/ehost/detail?vid=8&hid</

2、p><p>　　=113&sid=421c840a-506-4324-ad5-e89e522a8d76%40sessionmgr114&bdata=Jmxhbmc9mgtY24mc210ZT1laG9zdC1saXZ1#db=buh&AN=24603246 </p><p>　　Author: Theo Forb

3、ath and Peter Brooks</p><p>　　Going beyond outsourcing to merely lower costs, today's leading companies are using "global sourcing" to drive new forms of revenue and create topline growth. What

4、 value are they obtaining, and how are they doing it? Financial Executive.</p><p>　　Financial Executive</p><p>　　Most companies have outsourced some portion of their business  to lower cost

5、s and, over time, have achieved cost savings in the outsourced portion of the business.</p><p>　　Unless your efforts in outsourcing  to lower costs are unusually good, you are not gaining a sustainable

6、competitive advantage, since your competitors are outsourcing just like you are.</p><p>　　Leading companies are now using global resources to drive new forms of revenue and grow their top line. Companies are

7、 realizing new forms of business value through their global sourcing partnerships by accelerating new product development, shortening time-to-market and finding successful entrées into new markets.</p><p&

8、gt;　　Companies that are realizing these benefits from their global sourcing strategies are also creating new forms of value for their customers and sustainable competitive advantages for their businesses. This is the nex

9、t wave of outsourcing.</p><p>　　Outsourcing's Next Wave</p><p>　　The next wave of outsourcing is about assessing all aspects of an organization's business activities to determine if and

10、where there are opportunities to leverage outsourcers' capabilities, intellectual property, best practices, global infrastructure  or geographic presence to access resources and capabilities around the globe tha

11、t may not be available to your business today.</p><p>　　Outsourcers that provide this expanded set of services are referred to as global service providers (GSPs) to emphasize the differentiation between thes

12、e firms and outsourcers, which provide only low-cost staff augmentation services.</p><p>　　These new capabilities are helping corporations operate business processes and develop products better, faster and a

13、t lower costs. Several recent examples demonstrate how outsourcing is evolving and how major outsourcers are helping their clients advance beyond the basic cost-saving benefits of global sourcing:</p><p>　　O

14、n Jan. 15, 2007, Banco Pichincha, Ecuador's largest private bank, announced the strategic outsourcing of its core banking solution, followed by its information technology (IT) and business operational processes to In

15、dian outsourcer Tata Consultancy Services (TCS). The deal is valued at US$140 million over five years.</p><p>　　High-tech manufacturers are using Wipro Technologies's lean manufacturing expertise to shor

16、ten new product development cycle from 10 to 12 months to six to eight months, while lowering costs 30 percent, by using offshore resources.</p><p>　　A global IP-PBX network  equipment and solution prov

17、ider filed a U.S. patent for the innovation involved in a product that Infosys Technologies designed and developed. The Web-based software tool was delivered in 40 percent less time and at a 40 percent reduced cost.</

18、p><p>　　Moving beyond the basic skills needed to perform IT services , quality assurance, testing and software development, GSPs now have product design, product architecture and lean manufacturing skills.</

19、p><p>　　Similar to the Japanese auto manufacturers, which started building lower-value cars for the U.S. market more than 20 years ago (and who now produce some of the highest value vehicles in the U.S. market)

20、, outsourcers that started 10 to 20 years ago by providing lower-value IT services have worked their way up the product development /manufacturing process.</p><p>　　They are now providing higher-value servic

21、es, such as R&D and engineering services for new product development initiatives. They are also taking on core business processes for new revenue opportunities for corporations around the world.</p><p>　

22、　What Has Changed?</p><p>　　This new value of outsourcing is possible because GSPs have invested in significantly increasing staff knowledge. As they have gained experience, these GSPs have developed industr

23、y-specific expertise and business process outsourcing solutions.</p><p>　　In addition, the leading GSPs have expanded their onshore capabilities in developed markets and have established development and supp

24、ort centers in lower-cost geographies, such as China and Eastern Europe. This allows GSPs to continue providing both a cost advantage and a "best-shoring" delivery capability.</p><p>　　Finally, cur

25、rent advancements in technology solutions allow GSPs to seamlessly integrate remote business processing solutions and product development capabilities into their clients' business operations and infrastructures.</

26、p><p>　　For example, many of the most successful high-tech vendors have been vanguards in the current globalization trend. They have taken advantage of the ubiquitous availability of high-bandwidth connections

27、around the world to shorten their product development lifecycles by utilizing distributed, multilocation product development engineering teams.</p><p>　　Tying this all together, GSPs have made significant in

28、vestments to develop state-of-the-art technology infrastructure to support 24x7 product development and support services.</p><p>　　The Next Wave: Financial Benefits</p><p>　　Companies are obtain

29、ing new forms of financial and business value by partnering with GSPs that go significantly beyond the cost savings achieved by the first wave of outsourcing.</p><p>　　Some of the business and financial bene

30、fits of this next wave of global sourcing include significantly lowering R&D costs and shortening time-to-market for new product development processes. Many companies are lowering their relevant R&D and engineeri

31、ng costs by 20 to 40 percent, while also shortening their time to market for new product development initiatives.</p><p>　　Several companies are teaming with GSPs to share up-front product R&D costs, thu

32、s reducing their overall capital investments. The quid pro quo for global partners is that their investment in R&D will be rewarded with a guarantee that their products or services will be included in the product whe

33、n it is sold.</p><p>　　Outsourcers tend to be risk-averse and want to be paid as work effort is expended. However, this is changing. Global service providers are now often willing to accept penalty or incent

34、ive clauses. Rather than paying for outsourced resources on an hourly or even fixed-price basis, some organizations have negotiated for lower offshore development costs by providing a percent of the product sales.</p&

35、gt;<p>　　Business Value Benefits</p><p>　　Compared to outsourcing, where lower costs are often the only benefit, the new wave of global sourcing is providing significant non-financial business value.

36、Among those are the following:</p><p>　　Faster time-to-market -- Global partners often have business process or quality expertise to improve the product development process. Companies are achieving time-to-m

37、arket savings of 25 percent to 50 percent, dramatically improving a company's market position.</p><p>　　Ancillary/additional revenue streams -- Companies are teaming with global partners to develop produ

38、cts specific to new markets. Rather than invest time and effort to create a product for profitable but lower value markets, some companies are outsourcing the development or support for these lower-value markets.</p&g

39、t;<p>　　One software company was going to sunset its consumer product line, forgoing potentially hundreds of millions of dollars in revenue. Its goal was to concentrate resources on its enterprise market opportuni

40、ties, which were viewed as much more strategic and lucrative over the long term.</p><p>　　Instead, the company negotiated with its global sourcing partner to create an innovative arrangement in which the par

41、tner took on primary responsibility for ongoing development of its consumer product lines for a portion of this otherwise lost revenue stream.</p><p>　　Companies are using the expertise of global partners to

42、 enter new geographies. For example, one client wanted to open three sales offices in China to better address growing business opportunities in that region. For its client's Chinese subsidiaries, Wipro created the fi

43、nancial business process and technical infrastructure that allowed a sales and distribution network to be created across three provinces and four companies.</p><p>　　In this case, addressing differing legal

44、requirements in each province, creating multi-language documentation and the use of bi-lingual staff were critical to the successful rollout.</p><p>　　Process improvement. For a large U.S.-based mortgage pro

45、cessor, Infosys re-engineered the entire loan servicing process. The number of transactions processed each day doubled, and there was a 70 percent improvement in rate confirmation turnaround.</p><p>　　Challe

46、nges in Realizing the Benefits</p><p>　　As companies begin to rely on partners to take on significant responsibilities for business processes that directly touch core product development activities, customer

47、 interactions  or operations of core systems, much more carefully synchronized coordination and governance is needed.</p><p>　　In many cases, companies are still hesitant to entrust a partner with the p

48、rimary responsibility for processes and operations that are either core to their business or directly impact their top-line growth.</p><p>　　Those companies that have been successful in embracing the next wa

49、ve of global sourcing are setting the course of best practices for success. One success factor is having an organizationwide strategy. Companies that develop outsourcing strategies on a department-by-department basis do

50、not realize the same benefits as companies that develop an organization-wide strategy and share learning across departments.</p><p>　　From an operational perspective, best practices include putting in place

51、weekly and monthly management reviews. Senior management should be involved in these reviews, and both quantitative (how many tasks are completed vs. planned?) and qualitative (how confident does management feel that the

52、 offshore team will succeed?) measures should be included.</p><p>　　Risk management is also important from numerous perspectives. For example, from a structural perspective, companies can either start small

53、and gain experience in running and managing these projects or ensure that their partner has specific expertise in their industry and/or the technologies that are being used.</p><p>　　From a financial perspec

54、tive, risk management can include defining detailed service-level agreements, with both financial incentives and penalties written into these contracts. A risk assessment and management plan should be created as part of

55、an organization's outsourcing strategy.</p><p>　　Outsourcing for Competitive Advantage</p><p>　　The strategic value of outsourcing is changing from cost reduction to revenue generation, and

56、over time, this change will affect most industries. What should senior finance management do?</p><p>　　The most important point is to have a global outsourcing strategy. An organization's outsourcing str

57、ategy should consider its own business strategy, how its competition is approaching outsourcing and what capabilities are or will be available from global service providers over the next one to three years.</p>&l

58、t;p>　　Weak areas in a company's revenue-producing activities are opportunities for partnering with a global service provider. Consider, for example: Is our R&D cost higher than our competitors'? Does it ta

59、ke us longer to bring a product to market? Do we have the knowledge to enter new markets?</p><p>　　The benefits of partnering should be balanced against an organization's risk tolerance for outsourcing a

60、nd experience, A company with a lot of outsourcing experience should approach this new wave differently than a company with little experience.</p><p>　　As with the first wave of outsourcing, this next wave o

61、f global sourcing will become pervasive over time. Companies that start now to assess the opportunities, value and risks of this next wave can develop an approach to obtain the business value best suited to the company&#

62、39;s potential, risk profile and overall business strategy.</p><p><b>　　譯文</b></p><p><b>　　外包的下一個浪潮</b></p><p>　　資料來源: http://web.ebscohost.com/ehost/detail?

63、vid=8&hid</p><p>　　=113&sid=421c840a-506-4324-ad5-e89e522a8d76%40sessionmgr114&bdata=Jmxhbmc9mgtY24mc210ZT1laG9zdC1saXZ1#db=buh&AN=24603246 </p><p>　　作者

64、：西奧·福布斯，彼得·布魯克斯</p><p>　　超越外包來降低成本只是走出去，現(xiàn)在的龍頭企業(yè)都使用“全球采購”，以推動新的收入形式，創(chuàng)造收入增長。那么他們獲得什么樣的價值，以及它們是如何做呢？</p><p><b>　　財務(wù)主管</b></p><p>　　大多數(shù)公司已將其部分業(yè)務(wù)外包，以降低成本，隨著時間的推移，已經(jīng)

65、取得了部分的業(yè)務(wù)外包節(jié)省成本。但是，除非在外包降低成本的努力做的出奇的好，不然你并沒有獲得持續(xù)的競爭優(yōu)勢，因為你的競爭對手和你們一樣將業(yè)務(wù)外包。</p><p>　　龍頭企業(yè)正利用全球的資源來推動新的收入形式和發(fā)展他們的頂線。公司意識到新的業(yè)務(wù)價值形式是通過全球采購伙伴來加快新產(chǎn)品開發(fā)，縮短了產(chǎn)品上市時間和尋找成功的方式進入新的市場。公司正在實現(xiàn)其全球采購戰(zhàn)略的這些好處，也為他們的客戶創(chuàng)造新的價值形式和維持業(yè)務(wù)的

66、可持續(xù)競爭優(yōu)勢。這是外包的下一個浪潮。</p><p><b>　　外包的下一個浪潮</b></p><p>　　外包的是有關(guān)評估一個組織的業(yè)務(wù)活動的所有方面，以確定下一輪是否有利用外包商的能力的機會，知識產(chǎn)權(quán)，最佳做法，全球基礎(chǔ)設(shè)施或地域分布的訪問世界各地的資源和能力，可能這些在現(xiàn)在的業(yè)務(wù)中無法實現(xiàn)。外包商提供這種擴大化的服務(wù)被稱為全球服務(wù)供應(yīng)商（GSPs），以強調(diào)

67、那些只提供低費用的工作人員增強服務(wù)的分化的公司和外包商之間的差異。</p><p>　　這些新的功能是幫助企業(yè)更好，更快，更低成本操作業(yè)務(wù)和開發(fā)產(chǎn)品。最近的幾個例子說明了外包如何發(fā)展以及大部分外包商如何幫助他們的客戶提前超出全球外包的基本成本的節(jié)省的好處。</p><p>　　2007年，1月15日，厄瓜多爾最大的私營銀行Pichincha，宣布其核心銀行解決方案外包戰(zhàn)略，隨著其信息技術(shù)（

68、IT）和業(yè)務(wù)操作流程外包給印度商塔塔咨詢服務(wù)（TCS）。超過五年這筆交易價值140萬美元。</p><p>　　高科技制造商正在使用Wipro技術(shù)公司的精益制造技術(shù)縮短新產(chǎn)品開發(fā)從10-12個月到6-8個月的周期，同時利用境外資源，降低百分之三十的成本。</p><p>　　一個全球IP - PBX的網(wǎng)絡(luò)設(shè)備和解決方案提供商申請了一個美國專利，因為革新涉及由Infosys技術(shù)有限公司設(shè)計和

69、開發(fā)的一個產(chǎn)品。Web-based的軟件工具，減少40%交付時間和降低40%的成本。</p><p>　　以后需要執(zhí)行IT服務(wù)，質(zhì)量保證，測試和軟件開發(fā)的基本技能移動，現(xiàn)在全球服務(wù)供應(yīng)商有產(chǎn)品設(shè)計，產(chǎn)品結(jié)構(gòu)和精益的生產(chǎn)技能。</p><p>　　類似于日本的汽車制造商，它開始在美國市場建設(shè)價值較低的汽車已超過20年（它現(xiàn)在在美國市場生產(chǎn)的部分汽車是價值最高的），外包商在10至20年前開始提

70、供低價值的IT服務(wù)工作已使產(chǎn)品開發(fā)/制造過程更加有效。他們現(xiàn)在提供高價值服務(wù)，為新產(chǎn)品開發(fā)計劃，如研發(fā)，和新產(chǎn)品開發(fā)工程服務(wù)。為了新的全球收入機遇他們也擔(dān)負(fù)重要的業(yè)務(wù)流程。</p><p><b>　　什么已經(jīng)改變？</b></p><p>　　這種外包新價值是可能的，因為在工作人員的知識大大增加投資。由于他們已獲得的經(jīng)驗，這些全球服務(wù)供應(yīng)商有成熟的特定行業(yè)的專業(yè)知識

71、和業(yè)務(wù)流程外包解決方案。 此外，領(lǐng)先的全球服務(wù)供應(yīng)商已開始擴大在發(fā)達國家市場的能力，并在成本較低的地域建立發(fā)展和支持中心，如中國和東歐。這使全球服務(wù)供應(yīng)商能繼續(xù)提供成本優(yōu)勢和最佳的交付能力。</p><p>　　最后，在目前的技術(shù)解決方案的進步讓全球服務(wù)供應(yīng)商無縫地將遠程業(yè)務(wù)處理解決方案和產(chǎn)品開發(fā)能力融入到他們的客戶的業(yè)務(wù)運和基礎(chǔ)設(shè)施。</p><p>　　例如，最成功的高科技廠商

72、很多都是當(dāng)前全球化趨勢的先鋒。他們利用了世界各地高帶寬連接無處不在的可用性的優(yōu)勢，通過分布式，多地點的產(chǎn)品的工程團隊來縮短產(chǎn)品開發(fā)生命周期。所有這一切都綁在一起，全球服務(wù)供應(yīng)商在發(fā)展國家的最先進技術(shù)的基礎(chǔ)設(shè)施的投資取得成功，以支持24x7產(chǎn)品開發(fā)和支持服務(wù)。</p><p>　　下一次浪潮：財務(wù)效益</p><p>　　公司通過與全球服務(wù)供應(yīng)商的合作獲得遠遠超越了第一波外包取得的成本節(jié)約的

73、金融和商業(yè)價值的新形式。下一波的全球采購的一些業(yè)務(wù)和財物效應(yīng)包括顯著降低研發(fā)成本和縮短新產(chǎn)品開發(fā)過程的時間將產(chǎn)品推向市場。</p><p>　　許多公司都在降低其百分之20至40相關(guān)研發(fā)和工程費用，同時也縮短新產(chǎn)品開發(fā)計劃投入市場的時間。</p><p>　　有幾家公司正在與全球服務(wù)供應(yīng)商合作，共享的前期產(chǎn)品研發(fā)成本，從而降低其整體資本投資。 給全球合作伙伴的報償是，他們在研發(fā)時的投資將憑

74、借他們的產(chǎn)品或服務(wù)將包括在產(chǎn)品出售時作為回報。</p><p>　　外包商往往有不利的風(fēng)險，并希望他們的工作得到應(yīng)用的報酬。不過，這種情況正在改變。全球服務(wù)供應(yīng)商現(xiàn)在往往愿意接受懲罰或獎勵條款，而不是按小時或固定價格的基礎(chǔ)上支付外包資源，一些組織通過提供該產(chǎn)品的銷售市場來協(xié)商更低的離岸開發(fā)成本。</p><p>　　下一個浪潮：商業(yè)價值優(yōu)勢</p><p>　　相比

75、外包，降低成本往往是唯一的好處，全球采購是提供了大量的非金融企業(yè)價值的新的浪潮。包括一下幾點：</p><p>　　更快地推向市場。全球合作伙伴經(jīng)常有業(yè)務(wù)流程和質(zhì)量知識，增加了產(chǎn)品開發(fā)過程。公司正在實現(xiàn)節(jié)省25-50%的時間進入市場，極大地提高公司的市場地位。</p><p>　　附屬/額外的收入來源。公司正在與全球合作伙伴合作共同開發(fā)產(chǎn)品，具體到新的市場。與其投入時間和精力去創(chuàng)造一種新產(chǎn)

76、品，還不如降低市場的產(chǎn)品價格，一些公司正在將開發(fā)或支持外包來降低市場產(chǎn)品的價格。</p><p>　　一個軟件公司將要日落其消費產(chǎn)品線，放棄潛在的數(shù)億美元的收入。它的目標(biāo)是集中資源把握市場機會，從長期角度看這是更具有戰(zhàn)略性和營利性。相反，公司與它的全球采購合作伙伴談判創(chuàng)造一個創(chuàng)新的安排，其中的合作伙伴就其消費產(chǎn)品線的持續(xù)發(fā)展承擔(dān)主要責(zé)任，否則就失去了收入來源。</p><p>　　公司使用

77、的是全球合作伙伴的專業(yè)知識，進入新的地域。例如，一個客戶要在中國開三個銷售辦事處，以更好地解決該地區(qū)越來越多的商業(yè)機會。對于其客戶的中國子公司，Wipro公司創(chuàng)建財務(wù)業(yè)務(wù)流程和技術(shù)基礎(chǔ)設(shè)施，使橫跨三個省的四家公司創(chuàng)建銷售和分銷網(wǎng)絡(luò)成為可能。在這種情況下，在每個省解決不同的法律要求，創(chuàng)建多語言文檔和雙語工作人員使用是至關(guān)重要的成功部署。</p><p>　　工藝改進。對于一個大型美國的抵押貸款處理器，Infosys

78、公司重新設(shè)計整個貸款服務(wù)的過程。在每天處理的交易數(shù)目增加了一倍，并有一個確認(rèn)周轉(zhuǎn)率提高70%。</p><p>　　新浪潮：在實現(xiàn)效益的挑戰(zhàn)</p><p>　　這種全球服務(wù)外包的下一波浪潮不同于第一波，增加頂線的增長需要一個公司與它的全球合作伙伴更密切的工作關(guān)系。</p><p>　　隨著公司開始依靠合作伙伴承擔(dān)重大的責(zé)任，因為業(yè)務(wù)流程中直接接觸核心的產(chǎn)品開發(fā)活動

79、，客戶互動或核心系統(tǒng)操作，更加仔細地同步協(xié)調(diào)和管理是必要的。在許多情況下，公司還在猶豫把要承擔(dān)重要責(zé)任的進程和操作委托合作伙伴，因為這些操作要么是他們的核心業(yè)務(wù)，要么直接影響他們的頂線增長。</p><p>　　那些已經(jīng)在擁抱下一波成功企業(yè)的全球采購正設(shè)置了成功的最佳實踐的過程。一個成功的因素是有一組織范圍內(nèi)的戰(zhàn)略。公司發(fā)展戰(zhàn)略對外包部門按部門根據(jù)沒有意識到，作為公司發(fā)展的組織同樣的福利，廣泛的學(xué)習(xí)策略和跨部門共

80、享。</p><p>　　從操作的角度來看，最好的做法包括：將在每周和每月管理處審查。高級管理層應(yīng)參與這些評論，都定量（多少對比計劃任務(wù)的完成？）和定性（怎么覺得有信心并管理離岸團隊會成功嗎？）的措施應(yīng)包括在內(nèi)。</p><p>　　風(fēng)險管理也是從眾多的觀點十分重要。例如，從結(jié)構(gòu)看，企業(yè)可以開始運行和管理這些項目小，積累經(jīng)驗，或確保他們的伴侶有特定的專業(yè)知識在他們的行業(yè)和/或正在使用的技術(shù)

81、。從財政角度來看，風(fēng)險管理可以定義既包括財政獎勵，并納入本合同的書面處罰詳細的服務(wù)水平協(xié)議。風(fēng)險評估和管理計劃應(yīng)建立為一個組織的一部分外包戰(zhàn)略。</p><p><b>　　外包的競爭優(yōu)勢</b></p><p>　　外包的戰(zhàn)略價值是從降低成本來創(chuàng)收，并隨著時間的推移，這種變化將影響到大多數(shù)行業(yè)。高級財務(wù)管理應(yīng)該怎么做？</p><p>　　最

82、重要的一點是要有一個全球外包戰(zhàn)略。一個組織的外包戰(zhàn)略應(yīng)考慮自身的經(jīng)營策略，其競爭是多么接近外包和什么樣的能力正在或?qū)⒁峁娜蚍?wù)供應(yīng)商在今后1-3年。</p><p>　　在公司的創(chuàng)收活動的薄弱環(huán)節(jié)是一個全球性的服務(wù)供應(yīng)商合作機會。例如考慮：我們的研發(fā)成本比我們的競爭對手更高呢？我們是否需要更長的時間才能把產(chǎn)品推向市場？我們是否有知識，進入新的市場？</p><p>　　對合作的好處應(yīng)