ANALIZA OPŁACALNOŚCI OUTSOURCINGU USŁUG TRANSPORTOWYCH NA PRZYKŁADZIE LUBELSKIEJ SPÓŁDZIELNI USŁUG MLECZARSKICH

This paper identifies and assesses profitability of solutions applied by Milk Cooperative in Lublin regarding milk products transport within 2001–2005. An assessment was done basing upon Milk Cooperative transport cost comparative analysis with transport cost of other transporting firms. Earning capacity coefficients were applied to measure outsourcing effectiveness of transport service in researched Milk Cooperative. Survey enabled to examine that outsourcing applying in transport service is more profitable than maintaining own transport.