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Authors
Abstract(s)
Enquadramento: A terceirização (outsourcing) é uma prática comum nas organizações privadas desde há muito. No entanto, na Administração Pública, só mais recentemente a terceirização tem-se imposto como uma opção estratégica na gestão e controlo de custos. A disseminação e popularidades da Nova Gestão Pública na Administração Pública contribuíram de modo decisivo para uma cada vez maior aceitação e promoção da terceirização como opção alternativa à execução interna de alguns serviços ou atividades.
Devido, sobretudo, às diferentes sensibilidades políticas e sociais que envolvem a questão da prestação de serviços públicos e aos problemas orçamentais que o Brasil enfrenta, o tema da terceirização tem merecido amplo destaque na literatura e na investigação científica.
Objetivos: O nosso estudo tem como objetivos: (i) fazer uma análise crítica do modelo de cálculo do custo da contratação dos serviços terceirizados de Limpeza no Instituto Federal de Educação, Ciência e Tecnologia do Estado de Mato Grosso - IFMT; (ii) sugerir uma alternativa de tratamento dos custos de transação relativos à fiscalização dos terceirizados.
Metodologia: Tratando-se de uma investigação aplicada, que procura dar resposta a um problema concreto, a metodologia de investigação-ação apresenta-se como a opção metodológica mais adequada. Os dados foram recolhidos através de análise de legislação, análise de documentos internos, questionários diagnósticos, entrevistas aos servidores envolvidos no processo de fiscalização, cálculos estatísticos e análises comparativas.
Resultados: Verifica-se que, até o momento, os custos de transação associados a todo o processo de terceirização, desde a seleção do fornecedor do serviço até o controlo e pagamento do serviço prestado, não são calculados nem considerados no processo de decisão de terceirização.
Originalidade e contributo: Este trabalho é o primeiro a propor um instrumento de cálculo dos custos de transação associados ao processo de terceirização. Os resultados são úteis quer para os decisores, quer para os legisladores.
Background: Outsourcing has long been a common practice in private organizations. However, in the Public Administration, only recently has outsourcing been imposed as a strategic option for cost management and control. The dissemination and popularity of the New Public Management in the Public Administration has contributed decisively to an ever greater acceptance and promotion of outsourcing as an alternative option to the internal running of some services or activities. Specifically, due to the different political and social sensitivities involved in the issue of public service delivery and to the budgetary problems that Brazil has been facing, the topic of outsourcing has been widely discussed in scientific literature and research. Objectives: Our objectives are: (i) to perform a critical analysis of the cost calculation model for outsourced cleaning services at the Federal Institute of Education, Science and Technology of the State of Mato Grosso - IFMT; (ii) to suggest an alternative handling of transaction costs related to the supervision of third parties. Methodology: This is an applied research, that seeks to solve practical problems, so the methodology of action research proves to be the most appropriate methodological option. The data were collected through analysis of legislation, analysis of internal documents, diagnostic test, interviews with the servants involved in the supervision process, statistical calculations and comparative analyzes. Results: It was found that, hitherto, the transaction costs associated with the entire outsourcing process, from the selection of the service provider to the control and payment of the service provided, are not computed or taken into account during the outsourcing decision process . Originality and contribution: This work is the first to propose an instrument to calculate the transaction costs associated with the outsourcing process. The results are useful both for decision-makers and legislators.
Background: Outsourcing has long been a common practice in private organizations. However, in the Public Administration, only recently has outsourcing been imposed as a strategic option for cost management and control. The dissemination and popularity of the New Public Management in the Public Administration has contributed decisively to an ever greater acceptance and promotion of outsourcing as an alternative option to the internal running of some services or activities. Specifically, due to the different political and social sensitivities involved in the issue of public service delivery and to the budgetary problems that Brazil has been facing, the topic of outsourcing has been widely discussed in scientific literature and research. Objectives: Our objectives are: (i) to perform a critical analysis of the cost calculation model for outsourced cleaning services at the Federal Institute of Education, Science and Technology of the State of Mato Grosso - IFMT; (ii) to suggest an alternative handling of transaction costs related to the supervision of third parties. Methodology: This is an applied research, that seeks to solve practical problems, so the methodology of action research proves to be the most appropriate methodological option. The data were collected through analysis of legislation, analysis of internal documents, diagnostic test, interviews with the servants involved in the supervision process, statistical calculations and comparative analyzes. Results: It was found that, hitherto, the transaction costs associated with the entire outsourcing process, from the selection of the service provider to the control and payment of the service provided, are not computed or taken into account during the outsourcing decision process . Originality and contribution: This work is the first to propose an instrument to calculate the transaction costs associated with the outsourcing process. The results are useful both for decision-makers and legislators.
Description
Keywords
Administração pública Custo de transporte Terceirização Gestão de custos Fiscalização Public administration Cost management Oversight Transaction cost Outsourcing