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Reasons for outsourcing services in medium and large companies/Razoes da terceirizacao de servicos em empresas de medio e grande porte.

1. INTRODUCTION

Many factors lead companies to choose outsourcing. The factors most often mentioned in the literature are: specialization of the service provider; increased focus on the main activity; increased productivity; acquisition and updating of new technologies; absence of internal resources; improved quality of services; increased management flexibility; reduction and control of operating costs; reduction of the need for fixed assets; and increased competitiveness (Anderson & Weitz, 1986; Belous, 1989; Greer, Youngblood & Gray, 1999; Gupta & Gupta, 1992; Kakabadse & Kakabadse, 2002; Quinn & Hilmer, 1994; Pires, 2004; Jiang & Qureshi, 2006; Moses & Ahlstrom, 2008; Gonzalez, Gasco & Llopis, 2010).

Outsourcing has been progressively gaining space in the corporate world. Brazilian and multinational companies have increasingly been contracting out activities that were previously performed in-house. A survey by the Brazilian Institute of Geography and Statistics (IBGE, 2007) showed that in Brazil outsourcing of services represented 48% of all new job positions in the formal sector. If this trend continues, in a few years the majority of workers will start their careers working for outsourced service providers.

A study carried out by Fernandes & Carvalho Neto (2005) with 513 executives (CEOs and other senior officers) drawn from 179 of the 500 largest companies in Brazil concluded that the number of outsourced workers in these companies was greater than the number of direct employees. This result is significant because it shows that among the country's largest firms, outsourcing of services is a widespread practice.

There are many theories about the reasons for outsourcing. According to Spiegel (1993), Hamel & Prahalad (1994), Byrne (1996), Robles (2001), Pires (2004), Busi & McIvor (2008) and Gonzalez, Gasco & Llopis (2010), among others, outsourcing of services has become a common practice among firms that operate in highly competitive and internationalized markets. As stressed by Busi & McIvor (2008), the theme of outsourcing is related to at least ten theoretical perspectives: (1) transaction cost theory; (2) resource-based view; (3) principal-agent theory; (4) vertical integration theory; (5) strategic management; (6) evolutionary economics; (7) market relationship theory; (8) industrial economics; (9) strategic alignment theory; and (10) core competence theory. In this study we considered core competence theory and transaction cost theory in the literature review and the results.

Due to the wide scope of outsourcing of services, there was a need to delineate the activities to be considered in the analysis. Therefore, this study is restricted to the outsourcing of logistics, information technology, gate-keeping and/or reception desk and cleaning services, as well as parts of the production process. The choice of these activities was based on the aggregate value these services represent in the national economy and the large number of workers engaged in performing them.

The study seeks to answer two basic questions: What factors prompt companies to outsource their services, and is there a relationship between the type of service and the motivating factors for outsourcing? We also test two hypotheses: [H.sub.o]: There is no relation of dependence between the type of service and the factors motivating outsourcing; and [H.sub.a]: There is dependence between the type of service and the factors motivating outsourcing. These research questions and hypotheses are analyzed in the study's results.

The study was carried out in two steps. The first, with exploratory character, involved in loco interviews at four large industrial companies (with over 1,000 employees), in the electrical-electronic, pulp and paper, textile and food sectors. The second step consisted of online response by 80 executives and over 100 direct employees of industrial companies to a questionnaire on the reasons for outsourcing services.

2. THEORETICAL FRAMEWORK FOR STUDYING OUTSOURCING

In this section we present the central elements of the outsourcing process and some theories related to the theme. For this purpose, we examine outsourcing and its relationship with reduction of costs and enhancement of competitiveness. Then we address two theoretical perspectives for the study of outsourcing: the transaction cost theory of Williamson (1975 and 1985) and the core competence theory, based on Hamel & Prahalad (1998).

2.1 OUTSOURCING: REDUCTION OF COSTS AND ENHANCEMENT OF COMPETITIVENESS

In many studies of outsourcing, one of the main arguments presented for subcontracting services as opposed to vertical integration is cost savings (Anderson & Weitz, 1986; Belous, 1989; Greer, Youngblood & Gray, 1999; Gupta & Gupta, 1992; Lever 1997; Kakabadse & Kakabadse, 2002; Jagersma & Gorp, 2007).

According to Quinn et al. (1990), all organizations that seek competitiveness by means of high productivity and quality must control their costs. For many companies, the highest expense item is fixed costs, so cutting these should be a priority for all firms.

For Quinn & Hilmer (1994), there are two strategic approaches that, when properly combined, allow managers to leverage the skills and resources of their organizations beyond the levels obtainable through other strategies. These two strategies are to concentrate the organization's resources on its own core competencies and to outsource activities that are not strategic to the organization or for which it does not have a special capacity.

According to Hessel (2003), at the end of 2003 IBM closed a huge deal to assume management of the entire human resources area of Procter & Gamble (P&G). The deal was worth US$ 400 million, covered a period of 10 years and could be renewed. According to the contract, IBM assumed responsibility for managing the payroll, compensation planning, expatriate and relocation services, business travel and human resources records of all the companies of the P&G Group.

As reported by Polonio (2000, p. 37), "[...] the savings on labor and social security charges by service takers is often put in first place, in detriment to the greater objective of the process." In this respect, the search for immediate cost reductions, without concern for how this is done and the potential advantages over the medium term, often leads to an undesired labor liability. (i)

Outsourcing is also directly related to the search for competitiveness. Porter (1999, p. 49) sees outsourcing of services as a strategy seeking the best results and highest competitiveness, and states that "[...] it is difficult to perform all activities as productively as specialists." Therefore, it is preferable to outsource some activities and concentrate on that which the company can do with greater quality and productivity at a lower cost.

India is an emerging country that has invested heavily in technology and the provision of services, and "[...] with 20% of global exports, has become a world leader in the exportation of information technology services, ahead of Ireland and the United States" (Jornal Folha de S. Paulo, 2006).

In 2004, over 67% of the human resources departments in the United States outsourced their services (Bureau of National Affairs, 2004). This fact is relevant because the U.S. has the world's largest market for services, many of which are contracted out.

2.2 CORE COMPETENCE

The idea of core competence was utilized by Hamel & Prahalad (1998, p. 297) to examine the competitive advantage of firms. According to them, in the short run, competitive advantage "derives from the price/performance attributes of the current products", while in the long run it is due to "the ability to build, at lower cost and more speedily than competitors, the core competencies that spawn unanticipated products."

The best strategy for companies is to concentrate on their core competencies, develop them continuously and increase the edge over the competition. In this way, it is possible to focus on development, production, distribution and marketing of the company's essential products and services. Hamel & Prahalad (1998, p. 305) call this "physical embodiments of one or more core competencies."

According to Robles (2001, p. 21), the studies of these authors have provided a better understanding of what affects the paths of outsourcing and the reasons managers decide to take this route instead of keeping tasks in-house, explaining there is a "[...] trend to outsource activities not considered essential."

McDermott (2003) performed a study to analyze the relation between core competencies and organizational results and concluded that firms that focus on their core competencies have better skills and are more competitive due to their higher level of performance. Further according to the author, organizational results are directly related to the internal resources and the external setting of the company. However, not all competencies help improve performance. According to McDermott (2003), for a competency to be considered core, it must add value to the customer, make a competitive difference and have a high level of ability.

One of the factors why a firm chooses to outsource services is to transfer activities not related to its core competencies to firms better able to perform them. Since these competencies change, the option for outsourcing can also change over time. If a competency changes, the choice between doing the corresponding activity in-house and farming it out can also change.

Jenster & Pedersen (2000, p. 150) recognize the difficulty of defining what a core competency is, because the "the concept of core competence has been important for the management strategy of outsourcing" since the 1990s, when the idea gathered strength to focus resources on the firm's main activities and transfer secondary ones to other parties, In their study, Jenster & Petersen (2000) concluded that the outsourced service provider should not limit itself to developing its own competencies, but also those of its clients. For the authors, competencies can be classified as central, essential, auxiliary and superfluous, and not all are equally important for the company's performance. Faced with a decision on whether to do something in-house or outsource it, firms should focus their efforts on the activities involving their central and essential competencies and contract out the other tasks.

2.3 TRANSACTION COST THEORY

The main proponent of transaction cost theory is Williamson (1975). As discussed in this work it can be used to reach decisions between outsourcing or vertical integration, that is, between internalizing or externalizing activities. The main dimensions by which transactions can be classified are:

1. Specificity: This involves the degree of specialization of a determined transaction. The greater the specialization of the transaction, the more difficult will be the utilization by another organization.

2. Frequency: In this respect, the benefits of a specialized organizational structure are greater for transactions based on specific assets. These structures require greater cost, which will be more easily recouped by recurring transactions. Therefore, frequency is a relevant dimension, and Williamson (1975) classified it as occasional or recurrent.

3. Uncertainty: The more uncertain a transaction is, the greater will be the need for vertical integration.

Based on these dimensions, Williamson (1975) created a reference chart to categorize transactions. Transaction cost theory focuses on economic evaluation, and within this context, works with two behavioral assumptions: the limit of rationality and opportunism.

According to Williamson (1985), rationality implies humans' intentions to act sensibly, according to reason, following the position approved by society. However, in the market, when there is no competition due to monopoly or very few suppliers, economic abuse generally occurs because agents act opportunistically, guided by their own interests, to the extent of becoming predatory and upsetting the market balance. This fact interferes in the decision whether or not to outsource a given activity.

Lilly, Gray & Virick (2005) mention that when competition is limited, a reduced quantity of goods and services is available, and their prices tend to increase. In this situation, the rationality of the supplier yields to opportunism.

The outsourcing of services makes economic sense. According to Lacity & Hirschheim (1993), transaction cost theory is most used for analysis of the process of outsourcing services, especially for decisions of an economic order, in which cost versus benefit is considered paramount for choosing the best proposal.

The model put forward by Williamson (1975) has contributed in the sense of delineating some parameters for the outsourcing process. The greater the specificity of an asset and the uncertainty of a transaction, the more likely the decision will be for verticalization. Otherwise, outsourcing is indicated, but with contracts able to inhibit opportunistic behavior by the parties.

3. RESEARCH METHODOLOGY

The study was carried out in two steps. In the first, more exploratory in nature, we interviewed four executives of large companies, using a semi-structured script, according to the denominations of Collins & Hussey (2005). In the second step we performed a survey of executives of 80 industrial companies and more than 100 direct employees of these firms. All the companies are located in the state of Sao Paulo, mainly in the region of Campinas, and are engaged in various industrial segments.

The qualitative research was carried out in four companies by means of personal interviews with the executive responsible for outsourcing services, based on the definitions of Collins & Hussey (2005). The quantitative survey relied on a standard questionnaire with online response by companies contacted in advance by telephone, or by a printed questionnaire, filled in by the manager chosen by the company to participate in the survey. The initial statistical analysis involved tabulating the results and creating graphs of the sample profile and percentage frequency obtained for each question (Pereira, 2001).

Then we formulated contingency tables, according to the method recommended by Pimentel Gomes (2000), to cross-reference the frequencies of the main factors that lead the companies to outsource their services with the sectors that utilize outsourcing principally due to these factors.

For this purpose, we used Pearson's Chi-square test, to evaluate the degree of independence between the type of service and the factor motivating outsourcing.

The qualitative study involved interviews with four executives of large industrial companies (more than 1,000 employees) that outsource services, in the electrical-electronic, pulp and paper, textile and food segments. We purposely chose different segments to better assess the level and perception of managers regarding the outsourcing of services in different industrial areas.

4. RESULTS OF THE FIELD STUDY

The results presented below were compiled from the field study--the first step which was exploratory and qualitative. The second step involved a survey of 80 industrial companies.

4.1 FIRST STEP OF THE STUDY

The qualitative research involved interviewing executives of four large industrial companies, as described in Chart 1. According to the four executives consulted, reduction and control of operating costs were the decisive reasons for choosing to outsource services instead of performing them internally.

While three respondents stated that cost reduction is a strict condition for choosing to outsource, that is, if outsourcing implies any cost reduction, it is chosen, one executive categorically stated that his company only outsources when this allows savings of at least 10%.

Even though they were aware of and agreed that there are various advantages of outsourcing, when successful, the respondents focused on cost reduction as the major consideration, in an effort to increase competitiveness.

According to the results of these interviews, while focus on the core activity is an important condition at the time of deciding to outsource services, cost reduction is the crux of the matter, because without it, other reasons are not sufficient.

For the respondents, focus on the main activity is viewed as a competitive advantage at the same level as other factors, such as specialization of the service provider and acquisition and updating of new technologies.

Regarding the choice of service providers, two of the four companies have used outside consultants to perform a preliminary study of potential candidate firms and to present a shortlist of those considered as best and most prepared. After identification of the leading candidates, the companies and consultants then work together to identify the best choice for the particular activity. The other two companies always have chosen their outsourced service providers internally, without engaging any outside consultants.

4.2 SECOND STEP OF THE STUDY

The second step of the study consisted of a survey of 80 large industrial companies. Chart 2 shows the breakdown of the companies according to type of organization and nature of company.

It can be seen that the great majority of companies are privately held (98%) and also most are national (61%).

Chart 3 shows the breakdown of the companies according to segment, while Chart 4 gives more details of those classified as "Other" in Chart 3.

As shown in Chart 3, the largest percentage of the companies operate in the metallurgy segment (40%), but there are a substantial percentage (15%) in others, so Chart 4 further describes these companies.

It can be seen that among these segments, pharmaceuticals obtained the highest percentage (25%), followed by agro-industry (17%). The others are represented by a single company.

Chart 5 describes the responses regarding the number of employees (not counting outsourced workers).

Half of the companies (50%) that outsource services have between 100 and 499 employees, while 38% of them have over 1,000 employees and only 12% have from 500 to 999 employees.

Companies with 100 to 499 employees are considered to be medium-sized while those with headcounts over 500 are classified as large. Therefore, in the sample surveyed 50% of the companies are large and 50% are mid-sized.

This even breakdown was obtained by accident, since the only restrictions on participation in the study were being engaged in the industrial segment and having over 100 employees. Although unintentional, this balanced composition of the sample contributed to the evaluation of the factors that prompt both medium-sized and large firms to outsource services.

Chart 6 shows the number of outsourced workers within the companies and the number of service provision firms.

With respect to the number of service provision firms, the majority (59%) work with 1 to 5 service providers, while 34% contract 6 or more firms to provide outsourced workers. Chart 7 shows the description of the gross revenue in 2005 of the companies surveyed.

It can be seen from Chart 7 that 99% of the companies had revenue greater than R$ 1 million in 2005, and that 14% had revenue that year greater than R$ 1 billion. Only one company had revenue lower than R$ 1 million.

It can also be observed that outsourcing occurs in companies in practically all revenue ranges in nearly the same proportion for those with revenue greater than R$ 1 million, since the percentage in each category is between 11% and 16%, a difference of only 5 percentage points.

Chart 8 shows the opinion of the managers regarding the main reasons for the success of outsourcing services.

Chart 8 shows that the largest percentage (50%) regarding the main aspect for success of outsourcing is the need to contract specialists for certain services, followed by trust in the service provider (24%) and the existence of complementary competencies (8%), with 8% giving other reasons, shown in Chart 9.

Note that among the other important aspects for the success of outsourcing, the most indicated was reduction or control of costs (33%). The other aspects were mentioned with the same percentage (by one company each).

In the opinion of the respondent managers, the leading aspect for the success of outsourcing is the need to contract specialists. This reflects the tendency in the market in which the clients of service provision firms are increasingly demanding and not willing to deliver their activities to professionals who are not qualified to perform their functions.

Besides the assurance that the outsourced activities will be performed by qualified people, there is a need to maintain a relationship of partnership and commitment with the service firm. This requires mutual confidence and trust between the parties, an aspect that appears second most important for the success of outsourcing.

4.2.1 Factors and activities of outsourced services

To verify whether there is a relationship of dependency between the activities and factors that prompt companies to outsource their services, we prepared a contingency table to cross-reference these variables and applied Pearson's Chi-square test. The test hypotheses are the following:

[H.sub.o]: There is no relationship between the type of service and the factor motivating outsourcing.

[H.sub.a]: There is a dependence relationship between the type of service and the factor motivating outsourcing.

Table 1 describes the 396 responses, considering that each company can outsource more than one type of service, and for different importance factors. The Chi-square test showed a dependence relation between the activities, with a p-value < 0.001, i.e., there is strong statistical evidence that the activities outsourced and the factors of outsourcing are related. In this sense, there are strong indications confirming hypothesis Ha "There is a dependence relationship between the type of service and the factor motivating outsourcing". The graph shows that factor 9 was the only one declared for logistics activity, while factor 4 was most often mentioned in the context of information technology. Factors 1, 2, 5, 6, 7 and 8 were involved in all the activities.

Given that the factors (1) specialization of the service provider, (2) increased focus on main activity and (8) reduction and control of operating costs appear more often than the others, we applied a pairwise independence test between them to verify if there is any difference in the activities. Tables 2, 3 and 4 present the results.

The Chi-square test showed the lack of dependence between these two factors, with respect to the activities outsourced, with a p-value of 0.60 (p > 0.05), i.e., the two factors have the same importance for the companies, independent of the activities.

In this case, the Chi-square test showed dependency between the two factors, in relation to the outsourced activities, at a p-value of 0.007 (p < 0.05), i.e., statistically, the importance of these two factors depends on the activities. Furthermore, the information technology activity garnered more indications of importance for the "specialization of the service provider" than would be expected under Ho, while for "reduction and control of operating costs" the occurrence was less than expected under Ho. For the factors "parts of the production process" and "logistics" the opposite occurred.

As shown in Table 4, the observed and expected values are very near. Consequently, the Chi-square test indicated the lack of dependence of these two factors in relation to the activities that are outsourced, with a p-value of 0.27 (p > 0.05), i.e., statistically, they have equal importance for the companies, independent of the activities.

Table 5 shows the p-values for the cross-referencing of all the factors of importance.

The values in boldface represent p-values less than 0.05, thus indicating a dependence relationship between the two factors regarding the activities involved. The # symbol indicates no value could be obtained by the test because of the very small number of responses.

5. ANALYSIS OF THE RESULTS

The results of the field study (quantitative and qualitative) associated with the literature review permit answering the central question of this study: Why do companies outsource their services? They also permit exploring in more detail the central objective of identifying the reasons that lead companies to outsource services rather than keep them inhouse.

From the data gathered and the perceptions obtained in the personal interviews with the executives, we can state that the firms studied outsource their services principally because of the following factors:

-- Specialization of the service provider;

-- Reduction and control of operating costs;

-- Increased focus on the main activity.

The composition of these predominant factors also corroborates the findings of various other authors (Anderson & Weitz, 1986; Belous, 1989; Pine II, 1994; Lever, 1997; Greer et al., 1999; Gupta & Gupta, 1992; Kakabadse & Kakabadse, 2002; McDonnell, Maehre & Weiszmann, 2005). The three factors "specialization of the service provider", "reduction and control of operating costs" and "increased focus on the main activity" have the highest frequencies, as shown in Table 1. Hence, the decision about outsourcing a determined activity for the sample is contingent on the needs rather than a single factor.

An important finding is that the companies are willing to outsource only to specialists. In activities like information technology this is explained by the high professional qualification required in this area, and in activities like janitorial services and gate-keeping/reception, where the work itself does not require high qualification, the expectation is that a specialist company will reduce the costs and improve the quality of the services rendered. This result corroborates the study of Porter (1999, p. 49), according to whom "it is difficult to perform all activities as productively as specialists" and demonstrates this vision is shared by the majority of the managers.

Another result obtained in the qualitative study is that the companies are not willing to pay more for outsourcing than they would by keeping the activities in-house, even if they realize that a well-formulated subcontracting arrangement could provide other advantages, such as allowing the companies to focus more on their core activity and to acquire and update new technologies.

The companies consider that the central aspect for the success of outsourcing services rests mainly in the "contracting of specialists for the services", followed by "trust in the service provider".

The results reveal that the reason for outsourcing depends on the activity outsourced. The factor with highest frequency for the use of outsourcing was "specialization of the service provider", but this was only associated with three of the activities. The factor with the second highest frequency was "reduction and control of operating costs", but this was indicated for all the outsourced activities.

This finding is the result of the average determined for the five activities studied (logistics; information technology; parts of the production process; gate-keeping/reception; and cleaning). However, there is no uniformity regarding the factor in these five activities. For logistics and part of the productive process the main factor is "reduction and control of operating costs".

According to the result of classifying the factors and the independence test, it is possible to conclude that the factors "reduction and control of operating costs" and "increased focus on the main activity" have the same importance for the companies, irrespective of the activity involved.

As amply mentioned in the literature review, the factors "increased focus on the main activity" and "reduction and control of operating costs" are among the main reasons prompting firms to outsource services. We also observed this in the qualitative study.

The interviews with the managers showed that focus on the main activity by itself is not a defining reason for outsourcing, but associated with cost reduction, specialization of the service provider and acquisition of new technologies, among others, it strongly influences the decision to outsource. Therefore, the reasons for adopting outsourcing are associated with the activity and the economic segment of the company. These aspects influence the motivations for choosing to outsource services. So the claim that there is a universal main factor for outsourcing is not supported.

We sought to make a relation between the theories discussed in the theoretical section and the evaluations and decisions of the respondents regarding outsourcing services. None of the respondents literally follow a theory in this respect. In their evaluations pragmatism and professional experience prevails.

Being senior managers with solid academic backgrounds, they use their knowledge in these evaluations, such as of the cost-benefit relation of outsourcing versus internalizing an activity. Therefore, they carefully analyze the feasibility of each case, but as a rule do not do so in pedagogic or systematic form.

When questioned, one of the respondents disagreed with Williamson (1975) regarding the recommendation that recurring transactions involving a specific asset are not suited to being outsourced, but rather should be kept in-house.

The main argument used by this respondent was that there might be service providers able to carry out the referred activity better and at a lower cost. In a specific case, in fact, the company had even outsourced part of its production, which is highly recurrent and depends on specific assets. After several months the company was very satisfied with the result.

The respondents from the other companies agreed with Williamson, because their companies do not outsource the referred activities, limiting this to standardized services available in the market and keeping those that are recurring and depend on specific assets inside the company.

All the respondents agree with Porter (1999, p. 46) in his suggestion that companies "[...] must outsource aggressively to gain efficiencies." It is precisely this that the companies do when outsourcing various activities in search of efficiency and competitive advantages over their rivals.

In these managers' opinion, outsourcing is very important in strategic activities like logistics, because the companies depend on efficient distribution channels to meet all demand for their products in the domestic and external markets.

Currently logistics is a highly outsourced segment and counts on experienced service providers that can distribute products globally at lower costs and faster than the manufacturer. Despite this, one of the companies surveyed undertook a careful process to select its logistics service provider, but still had to change to another after only six months due to substandard service. The reason was that the original provider had been unable to adjust to the regional distribution peculiarities required by the company. But even with this initial failure, the company opted not to vertically integrate this activity.

According to the respondents, the outsourcing of logistics services with good providers increases their firms' competitive advantage by reducing cost and improving distribution performance, giving them an edge over competitors. All the companies studied outsource this activity and intend to do so more intensely in the future. In this respect, the results are similar to those reported by Robles (2001).

All the companies also invest in the training and professional qualification of their employees with the aim of assuring the quality of their products. However, they do not see outsourcing of services as a threat to their core competencies, since when services are newly outsourced, normally part of the employees are transferred to the service provider (let go and rehired). Therefore, the investments by the company in training and qualification before the outsourcing are to some extent retained with the transfer of the services. Likewise, the competencies developed previously are maintained.

6. FINAL CONSIDERATIONS

The results of this study reveal that the areas least commonly outsourced are logistics, information technology and parts of .production. This fact is related to the specificity of certain services--logistics, information technology and production are highly specific and can be understood as competencies of the company. The activities most often outsourced are janitorial services and gate-keeping/reception, respectively.

The high number of companies that outsource gate-keeping/reception and cleaning do so because of the specialization of the service providers. These activities, along with logistics, were indicated by some companies as a way to reduce costs. Besides cost savings, the explanation for outsourcing the cleaning and gate-keeping/reception services is that these are not part of the central focus, as stressed by the theory of core competencies. Regarding the reasons for outsourcing in general, the companies do so because of the following factors: specialization of the service provider; reduction and control of operating costs; and increased focus on the main activity.

The present findings thus do not support the contention that there is a universal main factor responsible for the decision to outsource services. Instead, this decision relies on the interplay of a number of factors, such as the type of service and the economic segment of the service taker, making the decision to a great extent contingent on the company's business area.

Some limitations of this study should be noted, namely: the reduced territorial scope covered means the results cannot be extrapolated to the national level, and the focus on medium-sized and large industrial firms excluded small companies and other economic sectors (services, commerce and agriculture).

Despite these limitations, this study contributes to the understanding of the reasons why companies outsource their activities. There are few data on the outsourcing of services, especially by Brazilian companies, so there is a need for further research to shed more light on this theme. Therefore, other studies are necessary to gain a better understanding of the factors that facilitate and hamper the outsourcing process.

Received on 06/22/2010; reviewed on 10/22/2010; accepted on 10/22/2010; available in 10/21/2011

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(i) These liabilities can arise from lawsuits filed by current or former employees of the service provision firms, claiming the outsourcing arrangement was fraudulent to avoid paying all their labor rights, or from the liability (either subsidiary or joint and several) of the service taker for unmet labor obligations of the service provider firm.

Marcos Antonio Ferruzzi ([dagger])

Universidade Metodista de Piracicaba (UNIMEP)

Mario Sacomano Neto ([OMEGA])

Universidade Metodista de Piracicaba (UNIMEP)

Eduardo Eugenio Spers ([yen])

Escola Superior de Propaganda e Marketing (ESPM)

Mateus Canniatti Ponchio ([pounds sterling])

Escola Superior de Propaganda e Marketing (ESPM)

Corresponding authors *:

([dagger]) Masters in business administration from Methodist University of Piracicaba (UNIMEP).

Institution: Methodist University of Piracicaba (UNIMEP).

Address: Av. Eng. Euzebio Stevaux, 1000, Apt. 81 Torre 1, Santo Amaro S. Paulo /SP CEP 04696-000.

E-mail: marcos.ferruzzi@uol.com.br

Telephone: (11) 9550-9979

([OMEGA]) Ph.D. in production engineering from Sao Carlos Federal University (UFSCar).

Institution: Methodist University of Piracicaba (UNIMEP).

Address: Rua Sete de Setembro, 3148, Centro, Sao Carlos, SP CEP: 13560/181.

E-mail: msacomano@unimep.br

Telephone: (16) 34129434

([yen]) Doctroate in business administration from University of Sao Paulo (USP).

Institution: Superior School of Advertising and Marketing (ESPM).

Address: Rua Dr. Alvaro Alvim, 123, CEP. Sao Paulo/SP, 04018010.

E-mail: espers@espm.br

Telephone: (11) 5085 6674

([pounds sterling]) Doutor pela Fundacao Getulio Vargas (FGV-SP)

Institution: Superior School of Advertising and Marketing (ESPM).

Address: Rua Gaspar Lourenco, 191, Apt. 111-V, Sao Paulo-SP. CEP: 04.107-001.

E-mail: mateus.ponchio@gmail.com

Telephone: (11) 7337-5932

Note from the Editor: This article was accepted by Antonio Lopo Martinez.

This work is licensed under a Creative Commons Attribution-Noncommercial-Share Alike 3.0 Unported License
Table 1--Observed and expected values (between parentheses) from
cross-referencing the activities and factors that lead companies
to outsource services

FACTORS   Logistics   Information   Parts of the     Gate keeping
                      technology    production     and/or reception
                                      process            desk

0          43 (34)      45 (34)       42 (34)          22 (34)
1          6 (15)       15 (15)        6 (15)          24 (15)
2           5 (8)        5 (8)         5 (8)            10 (8)
3           1 (1)        1 (1)         4 (1)            0 (1)
4           1 (2)        6 (2)         1 (2)            0 (2)
5           3 (3)        1 (3)         6 (3)            2 (3)
6           2 (3)        1 (3)         1 (3)            5 (3)
7           2 (2)        2 (2)         2 (2)            1 (2)
8          10 (11)      2 (11)        12 (11)          15 (11)
9           3 (1)        0 (1)         0 (1)            0 (1)
10          3 (1)        1 (1)         1 (1)            0 (1)
TOTAL           79           79            80                79

FACTORS   Cleaning   TOTAL

0         17 (17)     169
1         23 (15)     74
2          15 (8)     40
3          1 (1)       7
4          0 (2)       8
5          3 (3)      15
6          4 (3)      13
7          1 (2)       8
8         14 (11)     53
9          0 (1)       3
10         1 (1)       6
TOTAL         79      396

Legend of the Factors

1 = Specialization of the service provider

3 = Increased productivity

5 = Absence of internal resources

7 = Increased flexibility in management

9 = Reduction of assets on the balance sheet

0 = No outsourcing of this service

2 = Increased focus on main activity

4 = Acquisition and updating of new technologies

6 = Improved quality of services

8 = Reduction and control of operating costs

10 = Increased competitiveness of the company

Table 2--Observed and expected values (between parentheses) from
the cross-referencing between the activities and factors
"specialization of the service provider" and "increased focus on
main activity".

FATORES   Logistics   Information   Parts of the    Gate keeping
                      technology    production     and/or reception
                                      process            desk

01          6(7)        15(13)          6(7)            24(22)
02          5(4)         5(7)           5(4)            10(12)
TOTAL        11           20             11               34

FATORES   Cleaning   TOTAL

01         23(25)     74
02         15(13)     40
TOTAL        38       114

Source: Prepared by the authors.

Table 3--Observed and expected values (between parentheses) from
the cross-referencing between the activities and factors
"specialization of the service provider" and "reduction and control
of operating costs".

FACTORS   Logistics   Information   Parts of the    Gate keeping
                      technology    production     and/or reception
                                      process            desk

01          6(9)        15(10)         6(10)            24(23)
08          10(7)        2(7)          12(8)            15(16)
TOTAL        16           17             18               39

FACTORS   Cleaning   TOTAL

01         23(22)     74
08         14(15)     53
TOTAL        37       127

Source: Prepared by the authors.

Table 4--Observed and expected values (between parentheses) from
the cross-referencing between the activities and factors
"increased focus on main activity" and "reduction and control of
operating costs".

FACTORS   Logistics   Information   Parts of the     Gate keeping
                      technology     production    and/or reception
                                      process            desk

02          5(6)         5(3)           5(7)            10(11)
08          10(9)        2(4)          12(10)           15(14)
TOTAL        15            7             17               25

FACTORS   Cleaning   TOTAL

02         15(12)     40
08         14(17)     53
TOTAL        29       93

Source: Prepared by the authors.

Table 5--P-values obtained by the Chi-square test from the
cross-referencing of the factors of importance for #

       1        2      3       4       5      6      7      8     9

2     0.60
3    0.003    0.06
4    0.007    0.002    #
5    0.005    0.15    0.09   0.016
6     0.78    0.87    0.68   0.014    0.27
7     0.19    0.42    0.68    0.32    0.75   0.38
8    0.006    0.27    0.16   <0.001   0.59   0.72   0.18
9    <0.001   0.006    #       #      0.12   0.09   0.29   0.33
10   0.021    0.16     #       #      0.5    0.27   0.8    0.19   #

Source: Prepared by the authors

Chart 1--Characteristics of the companies involved in the
qualitative study

                        Company A        Company B

Nature                 National       National

Organization           Private        Private

Turnover               R$ 1 billion   R$ 500 million
                                      to R$ 1 billion

Number of Outsourced   500            200 to 499
Workers

Number of Service      1 to 5         10
Providers

                          Company C          Company D

Nature                 Multinational     National

Organization           Private           Private

Turnover               R$ 500 million    R$ 100 million to
                       to R$ 1 billion   R$ 500 million

Number of Outsourced   200 to 499        50 to 199
Workers

Number of Service      6 to 10           1 to 5
Providers

Source: Prepared by the authors.

Chart 2--Tabular and graphical description of the type and
nature of the companies

Variables               Categories          Freq.    %

TYPE OF ORGANIZATION    Private companies    78     98%
                        Public companies      2      2%
                        Total                80     100%

NATURE IF THE COMPANY   Multinational        31     39%
                        National             49     61%
                        Total                80     100%

Graphical Description

Privada   98%
Publica   3%

Multinacional   39%
Nacional        61%

Source: Prepared by the authors.

Chart 3--Tabular and graphical description of the segment
of the companies

Variables          Categories                 Freq.    %

ECONIMIC SEGMENT   A) Metallurgy               32     40%
                   B) Textile                   9     11%
                   C)Food                       8     10%
                   D) Chemicals                 9     11%
                   E) Pulp & Paper              5      6%
                   F) Electrical-electronic     5      6%
                   G) Others                   12     15%
                   Total                       80     100%

Graphic Description

A   40%
B   11%
C   10%
D   11%
E   6%
F   6%
G   15%

Source: Prepared by the authors.

Chart 4-Tabular and graphical description of the segments
of the companies

Variable                    Categories                 Freq.    %

ECONOMIC SEGMENT (OTHERS)   A) Agro-industrial           2     17%
                            B) Communication             1      8%
                            C) Petroleum
                            products distribution        1      8%
                            D) Glass and glass fiber     1      8%
                            E) Pharmaceutical            3     25%
                            F) Mining                    1      8%
                            G) Furniture                 1      8%
                            H) Tires                     1      8%
                            I) Steel                     1      8%
                            Total                       12     100%

Graphical Description

A   17%
B   8%
C   8%
D   8%
E   25%
F   8%
G   8%
H   8%
I   8%

Source: Prepared by the authors.

Chart 5--Tabular and graphical description of the number of
employees of the companies

Variable              Categories        Freq.    %

NUMBER OF EMPLOYEES   100 to 499         40     50%
                      500 to 999         10     12%
                      More than 1,000    30     38%
                      Total              80     100%

Graphical Description

100 to 499   50%
500 to 999   12%
Over 1,000   38%

Source: Prepared by the authors.

Chart 6--Tabular and graphical description of the number or
outsourced workers and number of service provision firms.

Variables              Categories         Freq.    %

NUMBER OR OUTSOURCED   A) 0 to9            18     23%
WORKERS                B) 10 to 19          7      9%
                       C) 20 to 49         18     23%
                       D) 50 to 199        17     21%
                       E) 200 to 499       12     15%
                       F) More than 500     8     10%
                       Total Global        80     100%

NUMBER OF SERVICE      A) None              6      8%
PROVISION FIRMS        B) 1 to 5           47     59%
                       C) 6 to 10          13     16%
                       D) More than 10     14     18%
                       Total Global        80     100%

Graphical Description

A   23%
B   9%
C   23%
D   21%
E   15%
F   10%

A   8%
B   59%
C   16%
D   18%

Source: Prepared by the authors.

Chart 7--Tabular and graphical description of the gross revenue
of the companies studied.

Variables         Categories           Freq.    %

ANNUAL GROSS      A) R$ 500 thousand     1      1%
REVENUE IN 2005   to R$ 1 million

                  B) R$ 1 million       13     16%
                  to R$ 10 million

                  C) R$ 10 million       9     11%
                  to R$ 20 million

                  D) R$ 20 million      11     14%
                  to R$ 50 million

                  E) R$ 50 million      12     15%
                  to R$ 100 million

                  F) R$ 100 million     12     15%
                  to R$ 500 million

                  G) R$ 500 million     11     14%
                  to R$ 1 billion

                  H) More than          11     14%
                  R$ 1 billion

                  Total                 80     100%

Graphical Description

A   1%
B   16%
C   11%
D   14%
E   15%
F   15%
G   14%
H   14%

Source: Prepared by the authors.

Chart 8--Tabular and graphical description of the main aspect
for the success of outsourcing

Variables                   Categories               Freq.   %

MAIN ASPECT OF SUCCESSFUL   Confidence in the         19     24%
OUTSOURCING                 service provider

                            B) Good contract terms     6      8%

                            C) Complementary           9     11%
                            competencies

                            D) Contracting of         40     50%
                            specialists

                            E) Others                  6      8%

                            Total                     80     100%
Graphical Description

A   24%
B   8%
C   11%
D   50%
E   8%

Source: Prepared by the authors.

Chart 9--Tabular and graphical description of other important
reasons for the success of outsourcing

Variables          Categories                          Freq.   %

OTHER ASPECTS OF   A) Monitoring of the workers by       1     17%
SUCCESSFUL         the service provision firm
OUTSOURCING
                   B) Communication and good             1     17%
                   contractual compliance

                   C) Confidence, professional           1     17%
                   specialization and references

                   D) Reduction/control of costs         2     33%

                   E) Satisfactory low-cost services     1     17%
                   that are not the main focus of
                   the company

                   Total                                 6     100%

Graphical Description

A   17%
B   17%
C   17%
D   33%
E   17%

Source: Prepared by the authors.


1. INTRODUCAO

Inumeros fatores levam as empresas a optarem pela terceirizacao. Conforme ampla revisao da literatura, os fatores apresentados com maior destaque sao: especializacao do prestador de servicos; aumento do foco na atividade principal; aumento da produtividade; aquisicao e atualizacao de novas tecnologias; ausencia de recursos internos; melhoria da qualidade dos servicos; aumento da flexibilidade na gestao dos negocios; reducao e controle dos custos operacionais; reducao do ativo patrimonial da empresa e aumento da competitividade (ANDERSON & WEITZ, 1986; BELOUS, 1989; GREER, YOUNGBLOOD & GRAY, 1999; GUPTA & GUPTA, 1992; KAKABADSE & KAKABADSE, 2002; QUINN & HILMER, 1994; PIRES, 2004; JIANG & QURESHI, 2006; MOSES & AHLSTROM, 2008; GONZALEZ, GASCO & LLOPIS, 2010).

A terceirizacao vem ganhando progressivamente espaco no mundo corporativo. Companhias nacionais e multinacionais tem transferido para terceiros uma parte do que era produzido e distribuido internamente. Uma pesquisa do Instituto Brasileiro de Geografia e Estatistica [IBGE] (2007) mostra que no Brasil a terceirizacao de servicos representou 48% do total de novos postos de trabalho com carteira assinada. Mantida a tendencia, em alguns anos a maioria dos trabalhadores iniciara seus contratos por meio da terceirizacao de servicos.

Um estudo realizado por Fernandes e Carvalho Neto (2005), com 513 executivos (entre presidentes e diretores), em 179 das 500 maiores empresas do Brasil, concluiu que a quantidade de trabalhadores terceirizados e superior ao numero de empregados. O resultado desse estudo e significativo porque mostra que, dentre as maiores organizacoes do pais, a terceirizacao de servicos e uma realidade amplamente utilizada.

Sao diversas teorias que exploram o tema terceirizacao. De acordo com estudos feitos por Spiegel (1993), Hamel e Prahalad (1994), Byrne (1996), Robles (2001), Pires (2004), Busi e MsIvor (2008) e Gonzalez, Gasco e Llopis (2010) dentre outros, a terceirizacao de servicos tornou-se uma pratica comum dentre as empresas que operam no mercado competitivo e internacionalizado. Conforme destacado por Busi e McIvor (2008), o tema "terceirizacao" relaciona-se com pelo menos dez perspectivas teoricas: (1) teoria dos custos de transacao; (2) visao baseada em recursos; (3) teoria do agente principal; (4) teoria da integracao vertical; (5) gerenciamento estrategico; (6) economia evolucionista; (7) teoria do relacionamento de mercado; (8) economia industrial; (9) teoria do alinhamento estrategico; e a (10) teoria da competencia essencial. Nessa pesquisa, a teoria da competencia essencial e a teoria dos custos de transacao foram consideradas na revisao de literatura e nos resultados.

Devido a grande abrangencia da insercao da terceirizacao de servicos, houve a necessidade de delimitar as atividades a serem consideradas para a analise. Sendo assim, este estudo restringiu-se a pesquisa em: logistica; tecnologia da informacao; partes do processo de producao; portaria e/ou recepcao; e limpeza patrimonial. A escolha das atividades deve-se ao valor agregado que esses servicos representam para a economia nacional, alem de serem grandes empregadores de profissionais.

A pesquisa busca responder: quais fatores conduzem as empresas a terceirizarem seus servicos? Existe relacao entre a area e o fator motivador da terceirizacao? A pesquisa tambem responde a duas hipoteses:[ H.sub.o]: Nao ha relacao de dependencia entre tipo de servico e fator motivador da terceirizacao. [H.sub.a]: Ha dependencia entre tipo de servico e fator motivador da terceirizacao. As questoes de pesquisa e as hipoteses sao devidamente analisadas nos resultados da pesquisa.

A pesquisa foi elaborada em duas etapas: a primeira, de carater exploratorio, foi conduzida por entrevistas in loco em quatro empresas industriais de grande porte, com mais de 1.000 empregados, pertencentes aos setores: eletroeletronico, papel e celulose, textil e alimentos. Na segunda etapa, executivos de 80 empresas industriais, com mais de 100 empregados diretos, responderam via WEB um questionario sobre as razoes da terceirizacao de servicos.

2. FUNDAMENTACAO TEORICA PARA ESTUDO DA TERCEIRIZACAO

O objetivo deste subitem e apresentar os elementos centrais no processo de terceirizacao e algumas teorias relacionadas ao tema. Para tanto, aborda a terceirizacao e sua relacao com a reducao de custos e com a competitividade. Posteriormente, aborda duas perspectivas teoricas para o estudo da terceirizacao: a teoria do custo de transacao de Williamson (1975 e 1985) e a teoria das competencias essenciais, baseada em Hamel e Prahalad (1998).

2.1 TERCEIRIZACAO: REDUCAO DE CUSTOS E COMPETITIVIDADE

Em muitos estudos sobre a terceirizacao de servicos, um dos principais argumentos apresentados para a contratacao de servicos externos, em contraposicao a integracao vertical, e justamente a reducao de custos (ANDERSON & WEITZ, 1986; BELOUS, 1989; GREER, YOUNGBLOOD & GRAY, 1999; GUPTA & GUPTA, 1992; LEVER 1997; KAKABADSE & KAKABADSE, 2002; JAGERSMA & GORP, 2007).

Para Quinn et al. (1990), toda organizacao que busca competitividade por meio de produtividade e qualidade deve ter o controle de seus gastos. A maior parte dos gastos de muitas empresas esta alocada como custos fixos e atacar esses custos deve ser uma prioridade de qualquer organizacao.

Segundo Quinn e Hilmer (1994), existem duas abordagens estrategicas que, quando combinadas adequadamente, permitem aos administradores alavancar as habilidades e recursos de suas organizacoes alem dos niveis obtidos por meio de outras estrategias. Essas duas estrategias sao: concentrar os recursos proprios da organizacao nas suas competencias essenciais e terceirizar as atividades nas quais a organizacao nao possui uma necessidade estrategica e nem uma capacidade especial.

De acordo com Hessel (2003), no final de 2003, a International Business Machines (IBM) fechou um grande acordo ao assumir o gerenciamento de toda a area de Recursos Humanos com a gigante do setor de higiene e limpeza Procter & Gamble (P&G). O valor do negocio foi de US$ 400 milhoes, tem prazo de 10 anos e pode ser renovado. Pelo contrato, a IBM se responsabilizou por toda a area de gerenciamento e administracao da folha de pagamentos, planejamento de remuneracoes, servicos de expatriados e recolocacao, administracao de viagens e despesas e gestao de dados de recursos humanos das empresas da P&G.

Conforme relatado por Polonio (2000, p. 37), "[...] a economia de encargos trabalhistas e previdenciarios experimentada pelos tomadores de servicos e colocada, muitas vezes, em primeiro plano, em detrimento do objetivo maior do processo". Trata-se da busca imediata pela reducao de custos, sem a preocupacao com o processo e a exploracao de suas vantagens a medio prazo, e acumulando, muitas vezes, um passivo trabalhista indesejado.

A terceirizacao tambem esta diretamente relacionada a busca de competitividade. Porter (1999, p. 49) e adepto da terceirizacao de servicos como estrategia empresarial na busca por melhores resultados e maior competitividade frente aos concorrentes, e afirma que "[...] e dificil desempenhar todas as atividades com a mesma produtividade dos especialistas". Desta forma, e preferivel transferir para terceiros especialistas parte de suas atividades e concentrar-se naquilo que a empresa consegue fazer com maior qualidade, produtividade e menor custo.

A India e um pais emergente que tem investido bastante em tecnologia e na prestacao de servicos e "[...] com 20% das exportacoes mundiais, tornou-se lider global na exportacao de tecnologia da informacao, a frente da Irlanda e dos Estados Unidos" (Jornal Folha de S. Paulo, 2006).

Em 2004, mais de 67% dos Departamentos de Recursos Humanos dos Estados Unidos fizeram a opcao pela terceirizacao de servicos (Bureau of National Affairs, 2004). Este fato e relevante porque se trata do maior mercado consumidor de servicos do mundo, que adere a transferencia de servicos para terceiros.

2.2 COMPETENCIA ESSENCIAL

A tese da Competencia Essencial (core competence) foi utilizada por Hamel e Prahalad (1998, p. 297) para abordar a vantagem competitiva das empresas; segundo os autores, no curto prazo a vantagem competitiva "deriva dos atributos de preco/desempenho em produtos/servicos existentes" e, no longo prazo, "de uma capacidade de formar, a custos menores e com mais velocidade do que os concorrentes, as competencias essenciais que propiciam produtos que nao podem ser antecipados".

A estrategia adequada para as empresas seria concentrar-se na sua competencia essencial, desenvolve-la continuamente e aumentar a diferenca diante da concorrencia. Dessa forma e possivel aumentar o foco no desenvolvimento, producao, comercializacao e distribuicao dos produtos e servicos essenciais da empresa. Hamel e Prahalad (1998, p. 305) chamam isso de "materializacoes fisicas de uma ou mais competencias essenciais".

De acordo com Robles (2001, p. 21), os estudos desses autores contribuem para o entendimento do que afeta os caminhos da terceirizacao de servicos e os motivos que conduzem os gestores empresariais a optarem pela mesma, ao inves de realizarem as tarefas de forma internalizada, pois a determinacao da vantagem competitiva por meio da competencia essencial serve para entender o motivo da "[...] tendencia de terceirizacao de atividades consideradas nao essenciais".

McDermott (2003) realizou estudos para analisar a relacao entre a competencia essencial e os resultados organizacionais e concluiu que as empresas que utilizam competencias essenciais em suas estrategias possuem habilidades e competitividade diferenciadas e sao associadas a alto nivel de performance. Para o mesmo autor, os resultados organizacionais estao diretamente relacionados aos recursos internos e ao ambiente externo no qual a empresa esta inserida. No entanto, nao e qualquer competencia que contribui para a melhoria da performance da empresa. Segundo McDermott (2003, p. 161), para a competencia ser considerada essencial e necessario "[...] agregar valor para o cliente; apresentar uma diferenca competitiva e possuir alto nivel de habilidade".

Um dos fatores para uma empresa optar pela terceirizacao de servicos seria a transferencia de atividades nao relacionadas as suas competencias essenciais. Considerando que essas competencias sao mutantes, tambem a opcao pela terceirizacao poderia variar com o tempo. Se as competencias mudam, a escolha em fazer ou comprar determinada atividade tambem muda.

Jenster e Pedersen (2000, p. 150) reconhecem a dificuldade em definir o que e competencia essencial, mas asseguram a importancia em buscar uma definicao, pois "o conceito de competencia essencial e importante para a estrategia gerencial da terceirizacao" desde a decada de 1990, quando surgiu a ideia de focar os recursos nas atividades principais e transferir para terceiros as secundarias.

Em seus estudos, Jenster e Petersen (2000) concluiram que o prestador de servicos terceirizados nao deve se limitar a desenvolver suas competencias, mas tambem as de seus clientes. Para os autores, as competencias podem ser classificadas em central, essencial, auxiliar e superflua, e, nem todas sao igualmente importantes para a performance da empresa. Diante de uma decisao em fazer ou terceirizar determinada atividade, o gestor deve focar seus esforcos nas atividades em que aplica suas competencias centrais e essenciais, e transferir para terceiros as demais tarefas.

2.3 TEORIA DO CUSTO DE TRANSACAO

A teoria do custo de transacao tem Williamson (1975) como seu principal representante e e aplicada na avaliacao das alternativas dos processos de terceirizacao ou integracao vertical, ou seja, as decisoes de produzir internamente (hierarquia), externamente (mercado) ou ainda por contratos As principais dimensoes, por meio das quais as transacoes podem ser classificadas, sao:

1. A especificidade do ativo: aborda o grau de especializacao de determinada transacao. Quanto maior for a especializacao da transacao mais dificil sera sua utilizacao por outra organizacao.

2. A frequencia: constata que os beneficios de uma estrutura organizacional especializada e maior para as transacoes baseadas em ativos especificos. Essas estruturas exigem maior custo, o qual sera mais facilmente recuperado por transacoes recorrentes. Portanto, a frequencia e uma dimensao relevante, e Williamson (1975) a classificou em ocasional e recorrente.

3. A incerteza relaciona-se com a caracteristica das transacoes, quanto mais incertas, maior a necessidade de integracao vertical.

Com base nessas dimensoes, Williamson (1975) criou um quadro de referencia para categorizar as transacoes. A teoria do custo de transacao tem foco na avaliacao economica e, dentro desse contexto, trabalha com duas suposicoes comportamentais: o limite da racionalidade e o oportunismo.

Williamson (1985) explica que a racionalidade implica na intencao do ser humano em agir de forma sensata e de acordo com sua razao, obedecendo a posicionamentos aprovados pela sociedade. Porem, no mercado, quando nao ha concorrencia em funcao de monopolio ou da existencia de poucos fornecedores, ocorre abuso economico por parte destes agentes que agem por oportunismo, guiados por seus interesses proprios, de forma astuciosa e predatoria ao equilibrio mercantil. Esse fato interfere na decisao de terceirizar ou nao uma determinada atividade.

Lilly, Gray e Virick (2005) mencionam que, quando a competicao e limitada, uma quantidade reduzida de bens e servicos esta disponivel, e os precos daqueles bens e servicos tendem a aumentar. Nesse momento, a racionalidade do fornecedor cede espaco ao oportunismo.

A terceirizacao de servicos tem grande apego economico. De acordo com Lacity e Hirschheim (1993), a teoria do Custo de Transacao e a mais utilizada para analises do processo de terceirizacao de servicos, sobretudo para decisoes de ordem economica, em que a relacao entre o custo e o beneficio e considerada primordial para a escolha da melhor proposta contratual.

O modelo apresentado por Williamson (1975) contribui no sentido de delimitar alguns parametros para o processo de terceirizacao. Quanto maior a especificidade de um ativo e a incerteza de uma transacao, a tendencia e de verticalizacao da estrutura da empresa, caso contrario, serao necessarios contratos capazes de inibir o oportunismo entre as empresas.

3. METODOLOGIA DA PESQUISA

A pesquisa foi realizada em duas etapas: a primeira, mais exploratoria, conduzida por roteiro semiestruturado, envolveu a entrevista de quatro executivos de grande s empresas, conforme as denominacoes de Collins e Hussey (2005). A segunda etapa foi realizada uma pesquisa do tipo survey, com 80 empresas industriais com mais de 100 empregados diretos. Todas as empresas estao situadas no estado de Sao Paulo, predominantemente na regiao de Campinas, e atuam em diversos segmentos industriais.

A pesquisa qualitativa foi realizada em quatro empresas por meio de entrevistas pessoais com o principal executivo responsavel pela terceirizacao de servicos, com base nas definicoes de Collins e Hussey (2005). Para realizar a pesquisa quantitativa foi utilizado um questionario padronizado com aplicacao via WEB para empresas previamente contatadas por telefone ou pelo questionario impresso, com marcacao feita diretamente pelo gestor da empresa escolhida para participar da pesquisa. A analise estatistica foi feita inicialmente por meio de descricoes tabulares e graficas do perfil da amostra e da frequencia percentual obtida para cada uma das questoes (Pereira, 2001).

A seguir foram feitas tabelas de contingencia, de acordo com Pimentel Gomes (2000), cruzando as frequencias relativas aos principais fatores que conduzem as empresas a terceirizarem seus servicos com os setores das empresas que utilizam a terceirizacao principalmente por esses fatores.

Para isso, foi utilizado o teste de Qui-quadrado de Pearson para avaliar o grau de independencia entre a utilizacao das ferramentas e a porcentagem de recursos destinados a cada dimensao estudada.

Para realizar a pesquisa qualitativa foram entrevistados quatro executivos de empresas industriais de grande porte, adeptas da terceirizacao de servicos em diversas atividades, com mais de 1.000 empregados, pertencentes aos setores: eletroeletronico, papel e celulose, textil e alimentos. A diferenciacao nos segmentos foi proposital para avaliar o nivel e a percepcao dos gestores quanto a terceirizacao de servicos em diversos setores industriais.

4. RESULTADO DA PESQUISA DE CAMPO

Os resultados apresentados a seguir foram compilados a partir de pesquisa de campo. A primeira etapa e exploratoria e qualitativa. A segunda etapa envolveu uma survey com 80 empresas industriais.

4.1 PRIMEIRA ETAPA DA PESQUISA

A pesquisa qualitativa foi conduzida com diretores de quatro grandes empresas industriais, conforme descreve o Quadro 1. Para os quatro gestores consultados a reducao e o controle de custos operacionais sao decisivos para a escolha da terceirizacao de servicos, quando comparada a operacao realizada de forma internalizada.

Enquanto tres respondentes afirmaram que a reducao de custos e condicao restritiva para a opcao pela terceirizacao, ou seja, se a terceirizacao implicar em qualquer aumento de custo, nao acontece. Um respondente foi categorico em afirmar que sua empresa espera obter uma reducao de custo de 10%, em media, quando comparada ao custo internalizado.

Mesmo sabendo e concordando com as diversas vantagens advindas da terceirizacao de servicos, quando bem sucedida, os respondentes nao dispensam a reducao de custo. Motivo: busca-se com a terceirizacao o aumento da competitividade da empresa diante de seus concorrentes.

Segundo resultados da pesquisa, para as empresas, o foco na atividade principal e uma condicao importante na hora de decidir pela terceirizacao de servicos, mas nao prescinde a reducao de custos, caso contrario, nao seria suficiente para a concretizacao da terceirizacao na empresa.

Para os respondentes o foco na atividade principal e compreendido como vantagem competitiva ao mesmo nivel de outros fatores, como: especializacao do prestador de servicos e aquisicao e atualizacao de novas tecnologias.

Quanto a escolha do prestador de servicos, duas das quatro empresas ja utilizaram consultorias externas, as quais fazem preliminarmente uma ampla captacao dos prestadores candidatos no mercado e por fim apresentam os melhores e mais preparados para os servicos. Identificados os principais candidatos, as empresas junto as consultorias trabalham na identificacao do melhor prestador de servicos para o projeto de terceirizacao.

Enquanto isso, as outras duas empresas, dentre as consultadas, nunca fizeram uso de consultorias externas na avaliacao de projetos de terceirizacao. Nesses casos, a avaliacao foi mais pragmatica e contou com a analise dos gestores internos das organizacoes.

4.2 SEGUNDA ETAPA DA PESQUISA

A segunda etapa da pesquisa envolveu 80 grandes empresas industriais. O Quadro 2 mostra a analise descritiva das respostas obtidas de acordo com o tipo de organizacao e natureza das empresas da amostra. Pode-se observar pelo Quadro 2, que a maioria absoluta das organizacoes e composta por empresas privadas (98%) e de natureza nacional (61%).

O Quadro 3 mostra a analise descritiva das respostas obtidas pelas empresas de acordo com o segmento de atuacao, e o Quadro 4 apresenta outros segmentos de atuacao citados, alem dos sugeridos no instrumento.

Conforme mostrado no quadro 3, a maioria das empresas atua no segmento metalurgico (40%), mas houve outros 15% para "outros" segmentos.

O quadro 4 descreve os outros segmentos de atuacao das empresas.

Observa-se que entre os outros segmentos de atuacao citados, o segmento farmaceutico obteve maior porcentagem (25%), seguido do segmento agroindustrial (17%); os demais foram citados apenas uma vez.

O Quadro 5 mostra a analise descritiva das respostas obtidas pelas empresas da amostra sobre o numero de empregados.

Metade das empresas (50%) que terceirizam seus servicos possui de 100 a 499 empregados, enquanto 38% delas possuem mais de 1.000 empregados. Apenas 12% das empresas possuem de 500 a 999 empregados.

As empresas de medio porte sao aquelas que possuem de 100 a 499 empregados, e a partir de 500 empregados a empresa e considerada de grande porte. Portanto, na amostra pesquisada ha 50% de medias empresas e 50% de grandes empresas que se utilizam da terceirizacao de servicos em seus estabelecimentos.

Essa igualdade foi obtida de forma ocasional e nao proposital, visto que as unicas restricoes para a empresa participar da pesquisa foi que ela deveria ser do segmento industrial e ter mais de 100 empregados.

Embora a coincidencia tenha ocorrido de forma nao intencional, a igualdade no porte das empresas contribui para a avaliacao comparativa que se faz entre os fatores que conduzem tanto medias quanto grandes empresas a optar pela terceirizacao de servicos.

O Quadro 6 mostra o numero de funcionarios terceirizados que trabalham dentro da empresa e o numero de empresas prestadoras desses servicos.

Quanto ao numero de trabalhadores terceirizados houve maior porcentagem (23%) para "de 0 a 9" e de "20 a 49", seguida de "de 40 a 199" (21%). So 10% das empresas terceirizam "mais de 500 trabalhadores" e 15% terceirizam "de 200 a 499".

Isso mostra que a maioria das empresas pesquisadas possui ate 200 trabalhadores terceirizados em seus estabelecimentos.

Com relacao ao numero de empresas terceirizadas no momento da pesquisa, a grande maioria (59%) possuia de 1 a 5 empresas prestadoras de servicos em seus estabelecimentos, e 34% delas possuiam 6 ou mais empresas prestadoras de servicos terceirizados.

O Quadro 7 mostra a analise descritiva do faturamento bruto anual em 2005 das empresas pesquisadas.

Pode-se inferir por esses resultados do quadro 7 que 99% das empress tem faturamento acima de 1 milhao de reais (99%) e 14% das empresas da amostra tem faturamento acima de 1 bilhao de reais. Apenas uma empresa da amostra tem faturamento abaixo de 1 milhao de reais.

E possivel observar que a terceirizacao acontece praticamente em todos os niveis de faturamento, quase na mesma proporcao, para as empresas que faturam acima de 1 milhao de reais, visto que a diferenca entre os niveis de faturamento esta entre 11% e 16%, ou seja, existe uma diferenca de apenas 5%.

O Quadro 8 mostra a opiniao dos gestores das empresas quanto ao aspecto central para o sucesso da terceirizacao de servicos.

Observa-se que, pelo Quadro 8, a maior porcentagem do aspecto central para o sucesso da terceirizacao de servicos foi para "contratacao de especialistas nos servicos" (50%), seguida de "confianca no prestador de servicos" (24%) e "complemento de competencias" (8%). Houve 8% de respostas para "outros aspectos", mostrados no Quadro 9.

Nota-se ainda que, entre os outros aspectos centrais para o sucesso da terceirizacao de servicos, o mais apontado foi "reducao ou controle de custos" (33%). Os demais aspectos apareceram todos com a mesma porcentagem (cada um indicado por apenas uma empresa). Em primeiro lugar, na opiniao dos gestores respondentes, a contratacao de especialistas no servico caracteriza-se como o principal fator para o sucesso da terceirizacao. Isso ratifica a tendencia de mercado em que o cliente, no caso o contratante, esta cada vez mais exigente e nao esta interessado em entregar suas atividades para profissionais que nao estejam devidamente qualificados para exercer as tarefas.

Alem de transferir as atividades para profissionais qualificados, ha que se manter a relacao de parceria e comprometimento do prestador para com a prestacao de servico contratada. Dai a confianca que se estabelece entre tomador e prestador de servicos, e nessa condicao esse fator aparece como o segundo mais importante para o sucesso da terceirizacao.

4.2.1) Fatores e atividades da terceirizacao de servicos

Para verificar se existe relacao de dependencia entre as atividades e os fatores que conduzem as empresas a terceirizarem seus servicos, foi elaborada uma tabela de contingencia para o cruzamento dessas variaveis e utilizado o teste de Qui-quadrado de Pearson. As hipoteses de teste sao as seguintes:

[H.sub.o]: Nao ha relacao de dependencia entre tipo de servico e fator motivador da terceirizacao.

[H.sub.a]: Ha dependencia entre tipo de servico e fator motivador da terceirizacao.

A Tabela 1 descreve as 396 respostas, dado que cada empresa poderia terceirizar mais de um servico, e por diferentes fatores de importancia. O teste de Qui-quadrado mostrou uma relacao de dependencia entre as atividades, com um valor de p < 0,001, ou seja, ha forte evidencia estatistica de que as atividades de terceirizacao e os fatores de terceirizacao estejam relacionados. Nesse sentido, ha fortes indicios de confirmar a hipotese [H.sub.a] "Ha dependencia entre tipo de servico e fator motivador da terceirizacao". Pela visualizacao grafica observa-se que o fator 09 foi o unico declarado e somente pela atividade de logistica, enquanto o fator 04 foi mais utilizado pela tecnologia da informacao. Os fatores 01, 02, 05, 06, 07 e 08 foram utilizados por todas as atividades.

Dado que os fatores, "(1) especializacao do prestador de servicos", "(2) aumento do foco na atividade principal" e " (8) reducao e controle dos custos operacionais" se sobressairam em frequencia em relacao aos demais, foi aplicado o teste de independencia entre estes, dois a dois, para se verificar se existe diferenca entre eles quanto as atividades. As tabelas 2, 3 e 4 apresentam esses resultados.

O teste de Qui-quadrado mostrou falta de dependencia entre esses dois fatores, com relacao as atividades que os terceirizam, com um nivel valor dep = 0,60 (p > 0,05), ou seja, esses dois fatores tem a mesma importancia para as empresas, independente das atividades.

O teste de Qui-quadrado mostrou dependencia entre esses dois fatores, com relacao as atividades que os terceirizam, com um nivel valor de p = 0,007 (p < 0,05), ou seja, estatisticamente a importancia desses dois fatores depende dos atividades. Observa-se que a atividade de tecnologia da informacao ocorreu mais indicacao de importancia para "especializacao do prestador de servicos" do que seria esperado sob Ho, enquanto para "reducao e controle dos custos operacionais" ocorreu bem menos do que o esperado sob [H.sub.o]. Nas partes do processo de producao e na logistica ocorreu o contrario.

Conforme consta da Tabela 4, os valores observados e esperados estao muito proximos. Consequentemente, o teste de Qui-quadrado evidenciou falta de dependencia desses dois fatores com relacao aos atividades que os terceirizam, com um valor de p = 0,27 (p > 0,05), ou seja, estatisticamente tem igual importancia para as empresas, independente das atividades.

A Tabela 5 mostra os valores de p para o cruzamento de todos os fatores de importancia para terceirizacao entre si.

Os valores em negrito representam valores de p menores que 0,05, indicando, portanto, relacao de dependencia dos dois fatores quanto as atividades que o utilizam. O simbolo # indica relacoes nao possiveis de serem mensuradas pelo teste, dado que o total de respostas foi muito pequeno.

5. ANALISE DOS RESULTADOS

A pesquisa de campo (quantitativa e qualitativa) associada ao referencial bibliografico permite responder a questao central deste estudo: por que as empresas terceirizam seus servicos? Tambem permite explorar o objetivo central em identificar as razoes que levam os contratantes a optarem pela terceirizacao de servicos ao inves de realizarem esses servicos de forma internalizada.

Com base nos dados coletados, e tambem pela percepcao obtida nas entrevistas pessoais com os executivos, pode-se constatar que as empresas pesquisadas terceirizam seus servicos principalmente em funcao dos seguintes fatores:

--Especializacao do prestador de servicos;

--Reducao e controle dos custos operacionais;

--Aumento do foco na atividade principal.

A composicao desses fatores predominantes tambem confirma os estudos realizados por diversos autores (ANDERSON & WEITZ, 1986; BELOUS, 1989; PINE II, 1994; LEVER, 1997; GREER, et al. 1999; GUPTA, GUPTA, 1992; KAKABADSE, KAKABADSE, 2002; MCDONNELL, MAEHRE,& WEISZMANN, 2005). Os tres fatores: "especializacao do prestador de servicos", "reducao e controle dos custos operacionais" e "aumento do foco na atividade principal" apresentaram as maiores frequencias, conforme mostrado na Tabela 1. Entao, a decisao sobre terceirizar determinada atividade e contingente das necessidades, nao havendo entao, para a amostra da pesquisa, um unico fator.

Uma constatacao importante e que as empresas estao dispostas a terceirizar apenas para especialistas. Em atividades como a tecnologia da informacao isso se explica pela alta qualificacao profissional exigida nessa area, e, em atividades como limpeza patrimonial e portaria/recepcao, espera-se que o especialista consiga reduzir custos e melhorar a qualidade dos servicos prestados. Esse resultado ratifica estudos de Porter (1999, p. 49), segundo o qual "e dificil desempenhar todas as atividades com a mesma produtividade dos especialistas" e demonstra que essa visao e compartilhada pela maioria dos gestores empresariais.

Um resultado obtido na pesquisa qualitativa e que as empresas nao estao interessadas em pagar mais pela terceirizacao de servicos do que gastariam se estivessem realizando as atividades de forma internalizada, mesmo sabendo que por meio de uma terceirizacao bem feita poderiam estar usufruindo de inumeras outras vantagens, como: "foco na atividade principal" e "aquisicao de novas tecnologias".

Conforme constatado, as empresas consideram que o aspecto central para o sucesso da terceirizacao de servicos reside principalmente na "contratacao de especialistas nos servicos", seguido pela "confianca no prestador de servicos".

Os resultados revelam que a razao da terceirizacao depende da area da terceirizacao. Dependendo da atividade a fazer uso da terceirizacao, o principal fator e a "especializacao do prestador de servicos". Ou seja, a maior frequencia para uso da terceirizacao da amostra foi para a "especializacao do prestador de servicos", mas apenas para tres das atividades em estudo. A segunda maior frequencia foi para o fator "reducao e controle de custos operacionais", este indicado por todas as atividades que utilizam a terceirizacao.

Essa constatacao e resultado da media apurada nas cinco atividades estudadas (logistica; tecnologia da informacao; partes do processo de producao; portaria e/ou producao e limpeza patrimonial). Entretanto, nao ha uniformidade quanto ao principal fator nessas cinco atividades estudadas. Para a atividade de logistica e partes do processo de producao o principal fator e "reducao e controle dos custos operacionais".

De acordo com o resultado da classificacao dos fatores e do teste de independencia e possivel concluir que os fatores "reducao e controle dos custos operacionais" e "aumento do foco na atividade principal", tem a mesma importancia para o contratante, independente da atividade na qual venha a ocorrer a terceirizacao.

Conforme amplamente citados no referencial bibliografico os fatores "aumento do foco na atividade principal" e "reducao e controle dos custos operacionais" estao entre os principais motivos que levam os contratantes a optarem pela terceirizacao de servicos. Essa constatacao tambem foi observada na pesquisa qualitativa.

A entrevista com os gestores industriais mostrou que o foco na atividade principal, por si so, nao e motivo para se optar pela terceirizacao, mas associado a reducao de custos, especializacao do prestador, aquisicao de novas tecnologias, dentre outros fatores, motivam bastante a adesao a terceirizacao. Portanto, as razoes da adocao da terceirizacao estao associadas a atividade pretendente a ser terceirizada e ao segmento de atuacao empresarial. Esses aspectos influenciam as motivacoes pela opcao ou nao da terceirizacao de servicos. Entao, nao se sustenta, portanto, a afirmacao de um fator principal universal para a opcao pela terceirizacao de servicos.

Procurou-se fazer uma relacao entre as teorias abordadas no referencial teorico e a gestao dos respondentes na avaliacao e decisao sobre a terceirizacao de servicos. Nenhum dos respondentes segue literalmente uma teoria para a avaliacao de projetos de terceirizacao. Nessas avaliacoes predomina o pragmatismo e a experiencia profissional dos gestores envolvidos no processo.

Por serem profissionais da alta gerencia e com boa formacao academica acabam utilizando os seus conhecimentos nessas avaliacoes, por exemplo: relacao entre custos e beneficios na comparacao entre terceirizar ou internalizar uma operacao. Sendo assim, analisam criteriosamente a viabilidade de um projeto de terceirizacao, mas nao fazem essa avaliacao de forma pedagogica e sistematica.

Quando questionado, um dos respondentes discordou de Williamson (1975) quando este recomenda que transacoes recorrentes com ativo especifico nao sejam passiveis de terceirizacao, mas sim da manutencao da estrutura hierarquica para a sua realizacao operacional.

O principal argumento utilizado e que pode haver prestadores de servicos que consigam realizar a referida operacao com melhor desempenho e com custos menores do que a empresa contratante. Nesse caso em particular, a empresa terceirizou, inclusive, parte de sua producao, o que e altamente recorrente e depende de ativos especificos. Decorridos varios meses desse contrato a tomadora de servicos sente-se bastante satisfeita com o resultado da operacao.

As demais empresas concordam com Williamson, pois nao terceirizam as referidas operacoes, limitando-se a transferir para terceiros apenas os servicos padronizados no mercado e mantendo internalizados aqueles que sao recorrentes e que dependem de seus ativos especificos.

Todos os respondentes concordam com Porter (1999, p. 46) que sugere que as empresas "[...] devem terceirizar de forma agressiva para conquistar eficiencia". Alias, e justamente isso o que as empresas fazem ao terceirizar diversas atividades em busca de eficiencia e vantagens competitivas frente aos seus concorrentes.

Na opiniao desses gestores a terceirizacao e muito importante em atividades estrategicas como a logistica, que dependem de canais de distribuicao eficientes para atender toda a demanda por seus produtos em nivel nacional e internacional.

Atualmente a logistica e um segmento bastante terceirizado e conta com prestadores experientes que conseguem distribuir produtos, em nivel mundial, com custos muito menores e maior rapidez do que o fabricante. Apesar disso, uma das empresas pesquisadas fez um processo criterioso de escolha de seu prestador logistico e, mesmo assim, teve que trocar de prestador com apenas seis meses de contrato por mau desempenho operacional. O motivo foi que o prestador nao conseguiu se adequar as particularidades regionais de distribuicao e acabou sendo substituido por seu concorrente local. Mesmo com esse fracasso inicial a empresa nao optou pela integracao vertical dessa atividade.

Segundo os entrevistados, a utilizacao da terceirizacao de servicos logisticos com bons prestadores aumenta a vantagem competitiva das empresas pela reducao de custo e melhor desempenho na distribuicao de seus produtos, o que as torna mais competitivas diante da concorrencia. Todos os gestores consultados terceirizam o setor de logistica e pretendem intensificar ainda mais a terceirizacao nessa atividade. Nesse sentido, os resultados aproximam-se dos aspectos levantados por Robles (2001).

Todas as empresas pesquisadas investem em treinamento e requalificacao profissional de seus funcionarios no intuito de garantir um padrao de qualidade aos produtos que comercializam. Entretanto nao veem na terceirizacao de servicos uma ameaca as suas competencias essenciais, visto que junto a transferencia de servicos no processo de terceirizacao, normalmente ha simultaneamente transferencia de parte dos profissionais para a prestadora de servicos.

Os investimentos da empresa contratante, anteriores ao processo de terceirizacao, em tecnologia e aprendizado de seus profissionais, sao relativamente mantidos com a transferencia dos servicos para terceiros. Da mesma forma, ficam asseguradas as competencias essencias da empresa contratante.

6. CONSIDERACOES FINAIS

Os resultados da pesquisa revelam que as areas com menor nivel de terceirizacao sao "logistica", "tecnologia de informacao" e "partes da producao". Esse fato tem relacao com a especificidade de certos servicos, a logistica a tecnologia da informacao e producao apresentam grande especificidade e podem ser entendidas como competencia da empresa. As atividades mais terceirizadas sao: "limpeza patrimonial", "portaria e/ou recepcao" e "partes do processo de producao", respectivamente.

O elevado numero de empresas que terceiriza a portaria e a limpeza, o fazem pela especializacao dos prestadores de servicos. Essas atividades juntamente com logistica foram apontados por algumas empresas como forma de reducao de custos. A explicacao para o elevado grau de terceirizacao da limpeza e portaria, reside no fato de que essas atividades nao sao o foco principal, conforme enfatiza a teoria das competencias essenciais. Quanto as razoes da terceirizacao, as empresas realizam em funcao dos seguintes fatores: especializacao do prestador de servicos; reducao e controle dos custos operacionais e aumento do foco na atividade principal.

Nao se sustenta, portanto, a afirmacao de um fator principal universal para a opcao pela terceirizacao de servicos, sem delimitar exatamente que o setor de servicos e que o segmento de atuacao pretende-se fazer a avaliacao. Entao a razao da terceirizacao e contingente a area de atuacao da empresa.

Cabe frisar algumas limitacoes deste estudo, a saber: a extensao territorial abrangida na pesquisa nao pode garantir a pratica da terceirizacao a nivel nacional ou universal, e a exclusividade da pesquisa no setor industrial de medio e grande porte excluiu segmentos importantes como as micro e pequenas empresas, alem das empresas dos segmentos de servicos, comercio e agricultura.

Esse estudo contribui para o entendimento dos processos pelos quais as empresas optam em terceirizar suas atividades. Existem poucos dados e informacoes sobre a terceirizacao de servicos, principalmente no Brasil, e por isso se justifica a realizacao de mais estudos e pesquisas que contribuam para aprofundar o conhecimento sobre esse tema. Dessa forma, outros estudos sao necessarios para o entendimento dos fatores facilitadores e entraves dos processos de terceirizacao.

Recebido em 22/06/2010; revisado em 22/10/2010; aceito em 22/10/2010; disponivel em 21/10/2011

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Marcos Antonio Ferruzzi ([dagger])

Universidade Metodista de Piracicaba (UNIMEP)

Mario Sacomano Neto ([OMEGA])

Universidade Metodista de Piracicaba (UNIMEP)

Eduardo Eugenio Spers ([yen])

Escola Superior de Propaganda e Marketing (ESPM)

Mateus Canniatti Ponchio ([pounds sterling])

Escola Superior de Propaganda e Marketing (ESPM)

Correspondencia autores *:

([dagger]) Mestre em Administracao pela Universidade Metodista de Piracicaba (UNIMEP). Vinculacao: Universidade Metodista de Piracicaba (UNIMEP).

Endereco: Av. Eng. Euzebio Stevaux, 1.000, Ap. 81 Torre 1, Santo Amaro S. Paulo /SP CEP 04696-000.

E-mail: marcos.ferruzzi@uol.com.br

Telefone: (11) 9550-9979

([OMEGA]) Doutor em Engenharia de Producao pela Universidade Federal de Sao Carlos (UFSCar).

Vinculacao: Universidade Metodista de Piracicaba (UNIMEP).

Endereco: Rua Sete de Setembro, 3148, Centro, Sao Carlos, SP CEP: 13560/181.

E-mail: msacomano@unimep.br

Telefone: (16) 34129434

([yen]) Doutor em Administracao pela FEA/USP.

Vinculacao: Escola Superior de Propaganda e Marketing (ESPM).

Endereco: Rua Dr. Alvaro Alvim, no. 123, CEP. Sao Paulo/SP, 04018-010.

E-mail: espers@espm.br

Telefone: (11) 5085 6674

([pounds sterling]) Doutor pela Fundacao Getulio Vargas (FGV-SP)

Vinculacao: Escola Superior de Propaganda e Marketing (ESPM).

Endereco: Rua Gaspar Lourenco, no. 191, apto. 111-V, Sao PauloSP. CEP: 04.107-001.

E-mail: mateus.ponchio@gmail.com

Telefone: (11) 7337-5932

Nota do Editor: Esse artigo foi aceito por Antonio Lopo Martinez
Tabela 1--Valores observados e esperados (entre parenteses) para o
cruzamento entre as atividades e os fatores que conduzem as
empresas a terceirizarem seus servicos

FATORES   Logistica   Tecnologia da   Partes do     Portaria e/ou
                       Informacao     Processo de     Recepcao
                                       Producao

0          43 (34)       45 (34)        42 (34)        22 (34)
1          6 (15)        15 (15)        6 (15)         24 (15)
2           5 (8)         5 (8)          5 (8)         10 (8)
3           1 (1)         1 (1)          4 (1)          0 (1)
4           1 (2)         6 (2)          1 (2)          0 (2)
5           3 (3)         1 (3)          6 (3)          2 (3)
6           2 (3)         1 (3)          1 (3)          5 (3)
7           2 (2)         2 (2)          2 (2)          1 (2)
8          10 (11)       2 (11)         12 (11)        15 (11)
9           3 (1)         0 (1)          0 (1)          0 (1
10          3 (1)         1 (1)          1 (1)          0 (1)
TOTAL         79            79             80             79

FATORES     Limpeza     TOTAL
          Patrimonial

0           17 (17)      169
1           23 (15)      74
2           15 (8)       40
3            1 (1)        7
4            0 (2)        8
5            3 (3)       15
6            4 (3)       13
7            1 (2)        8
8           14 (11)      53
9            0 (1)        3
10           1 (1)        6
TOTAL         79         396

Legenda dos Fatores

1 = Especializacao do prestador de servicos
3 = Aumento da produtividade
5 = Ausencia de recursos internos
7 = Aumento da flexibilidade na gestao
9 = Reducao do Ativo Patrimonial da empresa
0 = Nao terceiriza esse Servico
2 = Aumento do foco na atividade principal
4 = Aquisicao e atualizacao de novas tecnologias
6 = Melhoria da qualidade dos servicos
8 = Reducao e controle de custos operacionais
10 = Aumento da competitividade da empresa

Tabela 2--Valores observados e esperados (entre parenteses) para
o cruzamento entre as areas e os fatores "especializacao do
prestador de servicos" e "aumentar o foco na atividade principal".

FATORES   Logistica   Tecnologia da   Partes do     Portaria e/ou
                       Informacao     Processo de     Recepcao
                                       Producao

01          6(7)         15(13)          6(7)          24(22)
02          5(4)          5(7)           5(4)          10(12)
TOTAL        11            20             11             34

FATORES     Limpeza     TOTAL
          Patrimonial

01          23(25)       74
02          15(13)       40
TOTAL         38         114

Fonte: elaborada pelos autores.

Tabela 3--Valores observados e esperados (entre parenteses) para o
cruzamento entre as atividades e os fatores "especializacao do
prestador de servicos" e "reducao e controle dos custos
operacionais".

FATORES   Logistica   Tecnologia da   Partes do     Portaria e/ou
                       Informacao     Processo de     Recepcao
                                       Producao

01          6(9)         15(10)          6(10)         24(23)
08          10(7)         2(7)           12(8)         15(16)
TOTAL        16            17             18             39

FATORES     Limpeza     TOTAL
          Patrimonial

01          23(22)       74
08          14(15)       53
TOTAL         37         127

Fonte: elaborada pelos autores.

Tabela 4--Valores observados e esperados (entre parenteses) para o
cruzamento entre e os fatores "aumento de foco na atividade
principal" e "reducao e controle nos custos operacionais".

FATORES   Logistica   Tecnologia da   Partes do     Portaria e/ou
                       Informacao     Processo de     Recepcao
                                       Producao

02          5(6)          5(3)           5(7)          10(11)
08          10(9)         2(4)          12(10)         15(14)
TOTAL        15             7             17             25

FATORES     Limpeza     TOTAL
          Patrimonial

02          15(12)       40
08          14(17)       53
TOTAL         29         93

Fonte: elaborada pelos autores.

Tabela 5--Valores de p obtidos pelo teste de Qui-quadrado, para o
cruzamento dos fatores de importancia para terceirizacao entre si

       01      02      03      04      05     06     07     08    09

02    0,60

03   0,003    0,06

04   0,007    0,002    #

05   0,005    0,15    0,09   0,016

06   0,78     0,87    0,68   0,014     0,27

07   0,19     0,42    0,68   0,32     0,75   0,38

08   0,006    0,27    0,16   <0,001   0,59   0,72   0,18

09   <0,001   0,006    #       #      0,12   0,09   0,29   0,33

10   0,021    0,16     #       #      0,5    0,27   0,8    0,19   #

Fonte: elaborada pelo autores

Quadro 1--Caracteristicas das empresas envolvidas na pesquisa
qualitativa

                         Empresa A        Empresa B

Natureza               Nacional        Nacional

Organizacao            Privada         Privada

Faturamento            1 Bilhao (R$)   De 500 Milhoes
                                       a 1 Bilhao (R$)

No. de Trabalhadores   500             De 200 a 499
Terceirizados

No. de Prestadores     De 1 a 5        10
de Servicos
                          Empresa C         Empresa D

Natureza               Multinacional     Nacional

Organizacao            Privada           Privada

Faturamento            De 500 Milhoes    De 100 Milhoes a
                       a 1 Bilhao (R$)   500 Milhoes (R$)

No. de Trabalhadores   De 200 a 499      De 50 a 199
Terceirizados

No. de Prestadores     De 6 a 10         De 1 a 5
de Servicos

Fonte: elaborado pelos autores.

Quadro 2--Descricao tabular e grafica do tipo e natureza
da empresa

Variaveis              Categorias     Freq.    %

TIPO DE ORGANIZACAO   Privada         78      98%
                      Publica         2       2%
                      Total Global    80      100%

NATUREZA DA EMPRESA   Multinacional   31      39%
                      Nacional        49      61%
                      Total Global    80      100%

Descricao Grafica

Privada   98%
Publica   3%

Multinacional   39%
Nacional        61%

Fonte: elaborado pelos autores.

Note: Table made from bar graph.

Quadro 3--Descricao tabular e grafica dos segmentos de atuacao
das empresas

Variaveis                  Categorias         Freq.    %

SEGMENTO DE ATUACAO   A) Metalurgico           32     40%
                      B) Textil                 9     11%
                      C) Alimenticio            8     10%
                      D) Quimico                9     11%
                      E) Papel e celulose       5      6%
                      F) Eletro/ Eletronico     5      6%
                      G) Outros                12     15%
                      Total Global             80     100%

Descricao Grafica

A   40%
B   11%
C   10%
D   11%
E   6%
F   6%
G   15%

Fonte: elaborado pelos autores.

Note: Table made from bar graph.

Quadro 4--Descricao tabular e grafica de outros segmentos de
atuacao das empresas

Variaveis                      Categorias            Freq.    %

SEGMENTO DE ATUACAO   A) Agroindustrial                2     17%
(OUTROS)              B) Comunicacao                   1      8%
                      C) Distribuicao de Petroleo      1      8%
                      D) Fabricacao de fio e fibra     1      8%
                        de vidro
                      E) Farmaceutico                  3     25%
                      F) Mineracao                     1      8%
                      G) Moveleiro                     1      8%
                      H) Pneumaticos                   1      8%
                      I) Siderurgico                   1      8%
                      Total Global                    12     100%

Descricao Grafica

A   17%
B   8%
C   8%
D   8%
E   25%
F   8%
G   8%
H   8%
I   8%

Fonte: elaborado pelos autores.

Note: Table made from bar graph.

Quadro 5--Descricao tabular e grafica do numero de empregados
das empresas

Variaveis                     Categorias          Freq.    %

NUMERO DE EMPREGADOS   De 100 a 499 empregados     40     50%
                       De 500 a 999 empregados     10     12%
                       Mais de 1.000 empregados    30     38%
                       Total Global                80     100%

Descricao Grafica

De 100 a 499 empregados    50%
De 500 a 999 empregados    12%
Mais de 1.000 empregados   38%

Fonte: elaborado pelos autores

Note: Table made from bar graph.

Quadro 6--Descricao tabular e grafica do numero de trabalhadores
terceirizados e do numero de empresas prestadoras de servicos
terceirizados

Variaveis            Categorias                      Freq.    %

NUMERO DE            A) De 0 a 9 trabalhadores        18     23%
TRABALHADORES        B) De 10 a 19 trabalhadores       7      9%
TERCEIRIZADOS        C) De 20 a 49 trabalhadores      18     23%
                     D) De 50 a 199 trabalhadores     17     21%
                     E) De 200 a 499 trabalhadores    12     15%
                     F) Mais de 500 trabalhadores      8     10%
                     Total Global                     80     100%

NUMERO DE EMPRESAS   A) Nenhuma                        6      8%
PRESTADORAS DE       B) De 1 a 5                      47     59%
SERVICOS             C) De 6 a 10                     13     16%
                     D) Mais de 10                    14     18%
                     Total Global                     80     100%

Descricao Grafica

A   23%
B   9%
C   23%
D   21%
E   15%
F   10%

A   8%
B   59%
C   15%
D   18%

Fonte: elaborado pelos autores.

Note: Table made from bar graph.

Quadro 7--Descricao tabular e grafica do faturamento bruto
das empresas pesquisadas

Variaveis                    Categorias            Freq.    %

FATURAMENTO BRUTO   A) Entre R$ 500 Mil e R$         1      1%
ANUAL EM 2005         1 Milhao
                    B) Entre R$ 1 Milhao e R$       13     16%
                      10 Milhoes
                    C) Entre R$ 10 Milhoes e R$      9     11%
                      20 Milhoes
                    D) Entre 20 Milhoes e R$        11     14%
                      50 Milhoes
                    E) Entre R$ 50 Milhoes e R$     12     15%
                      100 Milhoes
                    F) Entre R$ 100 Milhoes e R$    12     15%
                      500 Milhoes
                    G) Entre R$ 500 Milhoes e R$    11     14%
                      1 Bilhao
                    H) Acima de R$ 1 Bilhao         11     14%
                    Total Global                    80     100%

Descricao Grafica

A   1%
B   16%
C   11%
D   14%
E   15%
F   15%
G   14%
H   14%

Fonte: elaborado pelos autores.

Note: Table made from bar graph.

Quadro 8--Descricao tabular e grafica da amostra quanto ao
aspecto central para o sucesso da terceirizacao de servicos

Variaveis                  Fatores                      Freq.    %

ASPECTO CENTRAL PARA O     A) Confianca no Prestador     19     24%
SUCESSO DA TERCEIRIZACAO     de Servicos
DE SERVICOS                B) Elaboracao de bons          6      8%
                             contratos
                           C) Complemento de              9     11%
                             competencias
                           D) Contratacao de especia-    40     50%
                             listas nos servicos
                           E) Outros                      6      8%
                           Total Global                  80     100%

Descricao Grafica

A   24%
B   8%
C   11%
D   50%
E   8%

Fonte: elaborado pelos autores.

Note: Table made from bar graph.

Quadro 9--Descricao tabular e grafica da amostra quanto a outros
aspectos centrais para o sucesso da terceirizacao de servicos

Variaveis                Fatores               Freq.    %

ASPECTO CENTRALA   Acompanhamento               1      17%
(OUTROS)           dos funcionarios pela
                   prestadora

                   B) Comunicacao e             1      17%
                   bom cumprimento dos
                   contratos

                   C) Confianca,                1      17%
                   especializacao
                   profissional e
                   referencias

                   D) Reducao de Custos/        2      33%
                   Controle de custos

                   E) Servicos satisfatorios    1      17%
                   que nao estao no foco da
                   principal atividade da
                   empresa e baixo custo

                   Total Global                 6      100%

Descricao Grafica

A   17%
B   17%
C   17%
D   33%
E   17%

Fonte: elaborado pelos autores.

Note: Table made from bar graph.
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