基于期权估价的外包决策模型  

An Outsourcing Decision - making Model based on Option Value Estimation

作　　者：宋宝全[1] 马大明[1] 杜晓君[1] 

机构地区：[1]东北大学工商管理学院,辽宁沈阳110004

出　　处：《财会通讯（下）》2010年第10期115-118,共4页Communication of Finance and Accounting

基　　金：国家社会科学基金"跨国公司制造业和服务业外包发展趋势与我国政策研究"(项目编号:04BJY004);教育部人文社会科学基金项目"高新技术发展和竞争的主导范式--专利池问题研究"(项目编号:07JA790081)的阶段性成果

摘　　要：本文基于期权价值理论解析外包成本,建立了期权估价外包决策模型。将外包风险成本归集到战略、资产管理和执行三个独立界域,并通过期权估价方法使风险成本数值化。进而以数值风险成本为基准点,将外包综合成本与预期收益进行配比,得出"成本—收益"框架下外包决策的边界条件。This paper analyzes the risk cost of outsourcing on the foundation of option value theories,and establishes outsourcing decision-making model based on option value evaluation.Sum the risk cost of outsourcing up to three independent spheres including strategic,managing,and executive,and quantify these notional costs by the means of option evaluation accordingly.With these risk costs as a datum mark,we compare the general cost with the benefit of outsourcing,and then come into possession of boundary qualification of outsourcing in the framework of'cost-benefit'consequently.

关 键 词：外包 风险成本 期权估价 决策模型 

分 类 号：F224[经济管理—国民经济] F275F830.9