Estimação de uma função de custos em processo de terceirização em empresa de serviços

Abstract

Outsourcing of goods or services is a very common practice in companies. One of its benefits is related to the costs. Theoretically, outsourcing is highlighted as a process that reduces fixed costs and that might convert those costs into variable costs. In face of that, the objective of this study is to estimate a cost function in the process of outsourcing, in order to verify how this practice impacts the costs of a service provider. The case analyzes a large-scale higher education institution, based in the South Region of Brazil, which has been outsourcing since 2002. Data collected for this analysis include total cost, credit agreement, the semesters of the beginning of the outsourcing process and the outsourced areas, being considered the reference period of 1995-2017. The results indicate that the first outsourcing (food sector) resulted, in terms of elasticity, only in a compensation between fixed and variable costs. With the implementation of outsourcing in other sectors there is a reduction of the impact on variable costs, while the effect on fixed costs is maintained. This research contributes to the literature when estimating the total cost function of the institution through the technique of nonlinear regression analysis.