Custos de transação ex-post em aquisições de materiais por pregão eletrônico de sistema de registro de preços

Abstract

The present research aimed to analyze the causes of the increase in ex-post transaction costs in public acquisitions carried out by electronic trading of the Price Registration System, and for this it was based on the Transaction Costs Theory (TCT). The period from 2018 to 2020 was delimited, and it was established that purchases of foodstuffs made by the Command of the 3rd Military Region would be observed. A quantitative approach was used, in which 461 Minutes of Price Records were considered and logistic regression was adopted as an analysis technique to test the three formulated research hypotheses. The logistic regression sought to verify whether the increase in ex-post transaction costs in government acquisitions, in this case represented by renegotiation attempts, is more likely to occur when referring to suppliers who have less often signed minutes with the body studied, who have greater history of problems in the context of public procurement and/or that offered greater discounts on their winning bids. The findings could not confirm that frequency and reputation affect the increase in transaction costs, despite being indicated as relevant dimensions and factors in the context of TCT. The discounts obtained through the auction bids, the smaller they were, showed a strong relationship with the renegotiation attempt, contrary to the revised theoretical premises. Other aspects that proved to be significant and presented as probable causes for increases in these transactional costs were the distance in which the company is headquartered from the municipality where the material must be delivered, the experience that the company has in the market and the Taxation Regime in that is framed.