Methodological approach to evaluation of efficiency of it outsourcing
Authors:   National Technical University «Kharkiv Polytechnic Institute», Pererva Petro , Nazarenko Stanislav ,   National Technical University «Kharkiv Polytechnic Institute»
Published: November 2021

The aim of the article. When deciding on outsourcing, it is necessary to analyze the financial and organizational costs, without releasing from the analysis area the risks that arise when organizing the outsourcing of IT services. The lack of a full analysis in making this decision can instead of benefit cause significant losses. The purpose of the article is to develop methodological approaches to assessing the economic feasibility and effectiveness of the use of information technology outsourcing in the practice of domestic industrial enterprises. Analyses results. The article examines the existing scientific and methodological approaches to assessing the effectiveness of the use of information technology outsourcing in the production and commercial activities of industrial enterprises. Methodical recommendations for evaluating the effectiveness and efficiency of the IT outsourcing mechanism are formulated, which allows to determine the result of its implementation and the direction of its further development. Guidelines for deciding on IT outsourcing are proposed, the use of which is part of the decision-making process on the use of outsourcing in the enterprise and involves consistent implementation of measures to identify the business process for outsourcing to improve the quality and efficiency of delegated processes. A graphical comparative method for analyzing the effectiveness of decisions on the use of outsourcing by third-party companies and the practical implementation of the IT function by the company's own forces has been developed. The methodological approach to assessing the effectiveness of outsourcing management information systems in real business enterprises is sufficiently universal, as it takes into account the conceptual principles of outsourcing on the one hand and allows to adapt the structure of efficiency assessment depending on the complexity and cost of technologies used in business. enterprise, goals and scale of outsourcing. Conclusions and directions for further research. The proposed methodological approach allows to assess the economic efficiency of IT outsourcing to a greater extent in terms of economic justification of the management decision to accept services to IT outsourcers or perform them on their own. Graphoanalytical method for evaluating the effectiveness of outsourcing (Fig. 1) does not allow this. Its algorithm uses aggregated economic indicators (total costs, fixed costs, variable costs), the structure of which is not provided in the mechanism of using this method. Based on this, we consider as a direction of further development and research to develop guidelines for detailing these indicators in order to identify their components, to which the outsourcing company needs to pay special attention. Being based on the consideration of outsourcing as a process, the proposed approach has limitations that allow its application to assess the effectiveness of outsourcing only at a time when outsourcing is not yet implemented in practice. Additional research is needed to address this limitation.