Raportowanie wewnętrzne kosztów outsourcingu w przedsiębiorstwie usługowym
Internal reporting of outsourcing costs in service provider

Summary/Abstract: The article presents the issue of building a management reporting system. To this end a company from medical sector was used facing a dilemma of outsourcing and insourcingu of medical services. Due to the growing market and the shortage of capacity the reserched company adopted a business model relying on commissioning services outside. This resulted in increased costs and in consequence in the decrease in profitability. In order to improve the financial situation the system of internal reporting was implemented in relations to the cost of medical services. In conjunction with it information needs, data sources and user information were defined, and the IT platform was chosen. The best solution for the subject was a spreadsheet MS Excel. The standard spreadsheet functions, such as tables or pivot graphs combined with VBA and SQL allowed for the creation of application providing automatically needed information to individual users.

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