Assessment of the Effect of Outsourcing Laborers in Cost Management

HOLY ANGEL UNIVERSITY

Assessment of the Effect of Outsourcing Laborers in Cost Management

A Research Proposal

Fourth Year Bachelor of Science in Accountancy Students ofHoly Angel University

By:

Cunanan, Kisha S.

Flores, Jatrix E.

Perez, MykaJerylle

Salta, Patricia Marie D.

Sangil, Cristal Jane E.

Sison, Angelica Louise M.

Sison, Richard Adam G.

Assessment of the Effect of Outsourcing Laborers in Cost Management
HOLY ANGEL UNIVERSITY

CHAPTER 1: INTRODUCTION

1.1 BACKGROUND OF THE STUDY

Cost Management is how a company plan and control its budget for the needs and

improvements of the firm’s facilities and service but it wouldn’t be implemented without a

manpower what we called Laborers. These are skilled manpower's that has a capability to

work, give service to its organization and able to provide maintenance for the company.

Laborers affect cost management of a company in a way that they serve as an expense of a

company, knowing that they receive salaries and incentives that affects the proper budgeting

of the company to its manpower.

There is a solution in maintaining good and profitable cost management of a company

while having the laborers that they need with a positivity on their side and maintaining the

efficiency of the performances. One is the company must conduct training in every

recruitment to search for hidden skills that may be suited in their needs before selecting the

best employees that they need to reduce cost management in laborers.

Outsourcing laborers may help the businesses to reduce their cost, and every

businesses have a sets of reason why do they have to outsource laborers especially if one of

those reason is lowering labor cost of the company, most of the companies donot want to

trade quality of the goods or services for high prices, high prices resulting from labor

expenses because of too many laborers of the company,outsourcing can help to allows us to

get the best of both the good quality of products and services. Searching a global talent pool is

mainly to find the right talent at the right price.

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HOLY ANGEL UNIVERSITY
Searching global talent pool may be hard to find. When company is hiring laborers to

do the job, some may only have small access to global talent pool. This means that companies

have frequently compromise to find right talent at the right price. Many companies have

found that outsourcing gives them access to talent in other parts of the world. To get the best

chance of finding the right person for the job at the right price companies need to have the

largest possible talent pool to choose. There are many ways to expand it and to certain that a

company can attract applicants for the job. It is important to put the time and investment in a

timely to build the global talent pool so business can choose from them when they needed to

outsource laborers

European Journal of Business and Management [2016] stated that outsourcing

increasesbusiness flexibility is increasing the speed of business processes and also Gilley and

Rasheed (2000) address that organizations that outsource are seeking to realize benefits or

address issues such as lowering of the overall cost of the service to the business. This will

involve reducing the preoccupation, defining quality levels, re-pricing, renegotiation and cost

restructuring, and thus resources are focused on developing the core business. Hence,

operating leverage as a measure that compares fixed costs to variable costs and as an approach

to risk management and for some types of risks is to partner with an outsourcer who is better

able to provide the mitigation. This is in line with a vast amount of research that has been

done on the benefits and risks of outsourcing.

Businesses tend to focus on how to minimize the cost or expenses resulting from the

salaries or benefits of laborers that gives addition to firms’ expenses and since competitionhas

increased in business world the practice of minimizing the expenses in labor.

Outsourcing may provide a strategy to firms’ goal to minimize the expenses on labor
Assessment of the Effect of Outsourcing Laborers in Cost Management
HOLY ANGEL UNIVERSITY
costs it may benefit on the production both quality of goods or services and good performance

of employees. The outcome of this research will help the organization reduce its demand to

laborers while having efficient performance because it will burden the company to pay more

laborers, because having less but effective manpower will provide better cost management for

the company.

1.2 RESEARCH PROBLEM

This study aims to answer the following question:

1.What are the reasons for outsourcing laborers instead of hiring directly?

2. What are the difficulties encountered in outsourcing laborers?

3. What are the services commonly outsourced by services companies?

4. What are the factors that using outsourcing can reduce cost?

1.3 OBJECTIVES OF THE STUDY

The research objectives are divided into two: general and specific objectives. The

general objectives of the study were to examine the effect of outsourcing laborers in cost

management in the selected commercial banks and to contribute to the understanding and

knowledge about outsourcing. The specific objectives of the study were to determine the

reasons for outsourcing laborers instead of hiring directly to determine thedifficulties

encountered in outsourcing laborers, to find out the services commonly outsourced by

services companies, and to find out the factors that using outsourcing can reduce cost
Assessment of the Effect of Outsourcing Laborers in Cost Management
HOLY ANGEL UNIVERSITY

1.4 SIGNIFICANCE OF THE STUDY

This study will show the effect of outsourcing laborers in cost management. Since

outsourcing is the latest buzzword these days, the researchers thought that if this study would

be successful, it would be able to help a certain company to minimize its cost by outsourcing

laborers. The most important benefit is that outsourcing of work allows one to get the work

done at a very low cost and in a much more efficient way. When a particular type of work is

outsourced, the company or organization does not require hiring skilled people for it. There

will also be no need for arranging for training programs. The work will be handed over to

people who are already experts in that field. This will also bring in efficiency and quality in

the work. Outsourcing can also help to make a business more flexible and agile, able to adapt

to changingmarket conditions and challenges, while providing cost savings and service level

improvements.

For future researchers, this study would help the future researchers to be aware and

knowledgeable of the process involving the outsourcing of laborers and its effect on the cost

management. It would help them better analyst and it can be a help as a future reference for

more studies in the future.

For the students, this study may serve as a guide and reference for the students

conducting similar studies.

For the professors, this research will aid them their discussions regarding related

lessons. It will be much easier for them to tackle related topics about this research.
Assessment of the Effect of Outsourcing Laborers in Cost Management
HOLY ANGEL UNIVERSITY

1.5 SCOPE AND LIMITATIONS

The study would be focusing on banks, specifically commercial. The number of

participating banks would only consist of 20 which would be chosen randomly.

The mains source of the data was partly qualitative and quantitative. It’s qualitative

because the researchers gathered information through an interview. The researchers also

gathered information through the financial statement of the banks to quantify if the

outsourcing is effective or not.

CHAPTER II: REVIEW OF RELATED LITERATURE

Introduction:

A literature review was undertaken using citation, database, and hand searching

methods from libraries. It helps the researcher to go beyond the boundary of search to explore

maximum information that is relevant and close to the research topic in order to explain the

importance of specific research topic though the type of studies that includes in the literature

review may vary but the basic purpose remains constant. There are multiple studies and

reviews that cover a wide range of research questions and issues regarding components of

importance of outsourcing. This section is divided into the following parts. Firstly, the reason

of why organizations use outsourcing and its definitions.

Definitions of outsourcing:

Outsourcing laborers are used by some companies to lower their labor cost, for some

companies it is a better revenue realization and some of their investment may return because

of low labor cost, and by outsourcing laborers there will be a increase in speed of production
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HOLY ANGEL UNIVERSITY
and the quality of service of outsourced activities. The term outsourcing covers many areas,

manufacturing as well as services. It can involve the transfer of

some activities to an outside party while some remain in-house. Outsourcing can also involve

the transfer of both people and physical assets to the supplier, stated by (McIvor, 2009). It is

the process of hiring another individual or company to handle business activities for you.

Frank Siepmann (2013; managing risk and security page 2) stated that outsourcing is

nothing new, but it might have had a different name (outsourcing became a term for this in

1989; Mullins, 1996'). The concept of having another company to provide services for cost

savings can be traced back to the 1950s and 1960s. Companies started moving away from the

traditional model of the large integrated company that owns, manages, and

directly controls its asset. In those years until maybe the 1990s, companies mainly used

outsourcing as a tool to address skill needs that were not available within the

organization.While Mclvor (2010) stated that the business world and the organizations adopt

the principle of outsourcing to expand their market beyond their national boundaries. So

outsourcing can utilize as a new strategy for the business organization to run their ventures

more effectively. Oshri, Kotlarsky, &Willcocks, (2011) also states that The other definition

put forward by Vivek Sharma, Varun Sharma, K.S. Rajasekaran (2016), there has been a

major influence on the growth of the bank markets due to outsourcing capabilities and

outsourcing decisions which have altered their strategic position

It is no wonder that banks are big outsourcing players. Outsourcing is one of the tools

of the trade rather that an end itself, and can lead to process of optimization

Researchers stated that one of the biggest expenses that organizations have is

labor,expenses such as bonuses, office space, support personnel, computers and software
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licenses, internet access, training , recruiting and retaining employees and drinks that a

salaried employee gets add to the overhead costs. Organizations are turning to outsourcing

rather than adding their headcount (Strauss, 2004) Apart from actual cost savings, the

organization can achieve a leaner balance sheet by divesting assets that would have otherwise

been required in-house. This can have a favorable impact on the financial stability of the

company and its return on assets ratio. Caroline, (2011)

Ade Asefeso (2011) addressed that the benefit of outsourcing for the company is that it take

heavy workload off and divide it to offshore companies to do part of the company's workload.

Because of this, the company will be able to focus on more important matters to make your

company more competitive in the world of business. But Virginia Doellgast and Elisa Panini

(Outsourcing challenge, pg. 16), stated that the effect or impact of outsourcing laborers from

offshore companies. The outcome of outsourcing, it decline in job quality because of lower-

skilled workers and ones who were easily outsourceable. Many individuals or companies

that provide outsourcing services are able to do the work for considerably less money, as they

don’t have to provide benefits to their workers and have fewer expenses to worry about. Ade

Asefeso (2011) addressed that cost reduction business outsourcing can help lower your

business's expenses, rather than hiring temporary or project-based employee. No waste of

time business outsourcing let you take on projects right away and start on them immediately.

But Jan Drahokoupil (2015) argued that it is likely to generate additional coordination and

monitoring cost. Businesses are outsourcing their laborers with the interest of lowering their

labor cost, like salaries and employee benefits, but companies do not think of others cost that

will be affected if they outsource. Lowering labor cost means adding cost in other aspects

related in outsourcing the laborers Kenneth Boyd (2013) supported that there is more to
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HOLY ANGEL UNIVERSITY
outsourcing decision than just lowering costs. We also must consider what we will be giving

up, because there is a possible loss of control over a company's business processes over the

production of goods and services, because of the companies outsourcing strategy there will be

a lack of control sometimes or because of lack communication there will be a poor quality in

the services of employees.

Based on the above definitions, an incorporated definition that includes all features of

outsourcing and provides a structure of orientation for this study as given below: -

outsourcing, a planned decision includes the contracting of activities or business that are non-

strategic and predetermined process that are essential for providing services and production of

goods by way of contracts and agreements with other companies that have higher capabilities

to do these activities with the focus of betterment in the competitive advantage. (Abdulkader,

2016)

It was pointed out by Fretyag et al., (2012) that outsourcing operations has become a

complex as they involve a lot of business functions. The firms have a tendency to outsource

more mission-critical and complex operations so as to improve their business

Research conducted by Clark (2013) said that “Change management in Outsourcing”

mentioned about how outsourcing can bring changes to the organization. Some functions of

outsourcing are to be changed from time to time because the processes can’t remain same.

Sometimes the employees may have to consult with employees of foreign origin and so they

need to change their work methods slightly. Even though it looks simple the management will

have to take it critically serious because these changes will remain static throughout the

process of transition. The change in the management process aims at the correct

implementation of outsourcing with no chance of service disruptions; to keep up or to

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HOLY ANGEL UNIVERSITY
maximize the productivity and employ engagement and thus create an emotional bond

between the department of outsourcing and maximizing savings and values. To meet the

change management goals, a structured change management process that increases

transparency, decreases insecurities and disruptions and grows employee engagement is

required.

CHAPTER III: RESEARCH FRAMEWORK

3.1 CONCEPTUAL FRAMEWORK

Company focus is an important thing to improve the performance of the business. It’s about a

clear focus in the core competencies of the organization, and identifying the best fit with

service providers to meet the organization’s needs. Outsourcing provides flexibility and

economies of scale for contracted products and services with a goal of reducing costs and

improving efficiencies. The more a company is focused the more chances it has to see

different side that need improvement in order be better, effective and create a competitive
Assessment of the Effect of Outsourcing Laborers in Cost Management
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advantage. The ultimate goal of every business is to grow as much as possible, to expand its

operations and to make as much money as possible. In order to truly expand, companies often

enter new markets. Outsourcing can utilize as a new strategy to run their ventures more

effectively and because of outsourcing it is easier for companies to be known and grow even

more.

Gerald Hanks (2008) said that the primary benefit that companies gain when they

outsource is a reduction in labor costs. When companies hire directly it will cost them more

due to expenses related to the employees. But with outsourcing, it is costless and because the

labor cost is reduced, the company will realize higher revenue and as a result a higher return

on investment

3.2 THEORETICAL FRAMEWORK

Outsourcing laborers is one of the most powerful trends and these activities conducted

for many reasons. It is referring to handing over the whole or part of human resource which is

expert in their field. Meanwhile, the objective of the study is to

Investigate several variables such as cost efficiency. Finally, the study will propose the

theoretical framework based on past studies conducted as well as to conclude the overall

study in terms of outsourcing laborers transferred to the service provider. However, transfer of

the employees in the current organization to the service provider cannot be guaranteed and

failure to do so will subject to the redundancy and liable for the retrenchment or layoff

benefits. Nevertheless, the discussion whether to outsource laborer function still occurs and

focusing in benefits and costs of outsourcing HR needs versus creating internal programs.
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According to Tom Kosnik2006 , still has authentic fact about the advantage and

disadvantage outsourcing laborer activities. activities outside the core capabilities of

organizations by an agreement to a third party Based on previous studies, there are many

human resources outsourcing frameworks available in the literatures. In order to gain batter

ideas on this, several selected human resource outsourcing frameworks will be analyzed and

examined. The studied by Azhar, examined the relationship between HR outsourcing and

positive HR outcome as presented in. The studied divided the HR outsourcing into four type;

HR generalist activities, transactional activities, human capital activities, recruiting and

selection. The dependent variables: cost reduction, competitive advantage, efficiency,

achieving core competency and technology advancement.

CHAPTER IV: RESEARCH METHODOLOGY

4.1 RESEARCH DESIGN

This study is a descriptive research which involves the quantitative and qualitative

descriptions of outsourcing. This study aims to provide information whether it is a good

decision to outsource or not based from the companies’ data through survey and interview

with supporting information in their Financial Statements. This study will show how effective

outsourcing is to companies’ cost management and profitability. Also, it intends to determine

the improvement of a companies’ operation.

The study aims to know the effect of outsourcing laborers in cost management and if it

brings positive or negative impact. Because researchers would like to elaborate every effect of

outsourcing if it is becoming a benefit in a company or it is just only becoming one of their

costs. The researchers would also like to determine the effectiveness of outsourcing in a
Assessment of the Effect of Outsourcing Laborers in Cost Management
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certain organization if it is increasing productivity in their part and make every milestone of a

company more effective. The researchers aim to recommend some possible improvements in

outsourcing for picking the best possible laborers that they can hire in a certain company for

their own benefits.

Thus it is a cross sectional where in it is to be conducted within several days. It is due

to the convenience in gathering needed information to be able to assess the effect of

outsourcing laborers in management, its applicability and relevance and recommend

improvements or modification if any.

4.2 RESEARCH APPROACH

The researchers used a non-experimental research approach because an interview was

conducted to gather information and data.The study is under the case study classification

which focuses on a single subject or a group of related subjects. It is a detailed inquiry of a

particular circumstances rather than a sweeping statistical survey.

The research is a descriptive one. It is a study designed to depict the participants in an

accurate way. The qualitative analysis is conducted by the researchers with a systematic

inquiry into meanings, attempting to interpret and explore attitudes, behavior and experiences

through primary and secondary data collection approach and quantitative analysis is primarily

concerned with the measurement of attitudes, behaviors, and perceptions. In order to collect

required information and data for the research process, the researchers has adopted the

qualitative analysis and quantitative analysis in the current study.

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4.3 SAMPLING AND PARTICIPANTS

The unit of focus of the study would be banks in Angeles City, Pampanga that outsource their

laborers, with a total number of 28 different Banks in Angeles City, Pampanga. The

researchers used the primary and secondary data gathering.

4.4 DATA GATHERING INSTRUMENTS

In the data gathering of the study, the researchers will use interviews, surveys and the

financial statements of the banks that will allow them to gain sufficient information about the

effect of outsourcing laborer in the cost management of different banks. The question in the

interview does not just gives way in understanding and gaining knowledge but it will also

helped the researchers to confirm if the banks chosen for thestudy about outsourcing laborers

have the effect in the cost effectiveness, market efficiency and in the productive efficiency of

the banks in outsourcing their laborers, as well as if the delivering of the services are well-

organized. Some of data will be found in the financial statements of the banks that will give

the researchers a significant and dependable information's as to how it affects the cost

effectiveness, market efficiency and productive efficiency of banks through outsourcing their

laborers. In addition, the interview questions will give the researchers an insight as to how

well banks are doing with regards to their outsourced laborers

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4.5 DATA COLLECTION

Research data gathered by the researchers are primary and secondary sources. Primary

sources are gathered by interviewing the selected respondents from the different Banks in

Angeles City, Pampanga. Primary data are gathered for the purpose of knowing if the process

and result of outsourcing laborers is cost effective, market effective and has aproductive

efficiency. The researchers got the variables in the Financial Statements of the banks. The

main advantage of personal interviews is that they involve personal and direct Contact

between interviewers and interviewees, as well as eliminate non-response

rates, but interviewers need to have developed the necessary skills to successfully carry an

interview(Fisher, 2005, Wilson, 2003). The researchers will conduct an unstructured

interview for the flow of the interview to be flexible. The research structured

questionnaires and semi-structured interviews to get information from the management.

Questionnaires were administered through the managers by the researcher during normal

working hour. Participation was voluntary for all respondents and confidentiality of responses

was assured.

The research used a semi-structured questionnaire as a guide for the researcher and

additional questions were made during the interview. The secondary data that will be used for

this research are form the various related studies and literature and throughout the internet to

support the research. Interview is one of the procedures we used because it is essentially,

verbally administered questionnaires, in which lists of predetermined questions are asked,

with no variation and with follow-up questions to responses they said

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4.6 DATA ANALYSIS

The researcher’s data analysis was partially a qualitative and a quantitative analysis.

The researchers will use qualitative in interviewing a chosen respondents, which are

commercial banks, and review the responds of the chosen respondent if their outsourcing of

laborers are cost effective, market effective and productive efficient in their cost management.

The researchers also will use quantitative analysis where the researchers will review the

Financial Statements of the chosen respondents to verify if their outsourcing of laborers is

really a cost effective, market effective and productive efficient in their cost management and

advantageous in their part.

As a supplement to the research of the researchers, the result of outsourcing laborers

will be based on the respondents interview and financial statement will determined if their

outsourcing is effective. The researchers will make a comparison between the year the

respondent did not outsourced and compared with it with the year where the commercial

banks start to outsourced their laborers up to the present year to find out also if their strategic

decision of outsourcing their laborers is cost effective, market effective and productive

efficient in their cost management.

Additionally, the results the researchers will be acquired in the comparison of amount

from the year they did not outsource and from the year they outsource, will be used to

evaluate the ability of the commercial banks strategic management in outsourcing their

laborers is the researchers will make a comparison between the year the respondent did not

outsourced and compared with it with the year where the commercial banks start to

outsourced their laborers up to the present year to find out also if their strategic decision of
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HOLY ANGEL UNIVERSITY
outsourcing their laborers is cost effective, market effective and productive efficient in their

cost management.

4.7 ETHICAL CONSIDERATIONS

In this study, the researchers ensured that the participants are not subjected to harm in

any ways. Therefore, respect for the dignity of research participants was prioritized. The

participants were fully informed regarding the objectives of the study, the researchers

provided sufficient information and assurances about taking part to allow the participants to

understand the implications of participation and to reach a fully informed, considered and

freely given decision about whether or not to do so,without exercise of any pressure or

coercion.

The use of offensive, discriminatory, or other unacceptable language were avoided

during the interview. Confidentiality was also observed during the interview; the researchers

assured that all information acquired in the interview will be kept undisclosed.
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