Insourcing ou outsourcing em uma empresa no ramo de mineração e fosfatos

Abstract

Objective: The objective of this paper was to verify which contracting model of the Facilities department, in a mining company located in the state of Goiás, was a more competitive (insourcing or outsourcing) strategy. The study demonstrates in its theoretical framework, themes about the Strategy concept, Competitiveness, Decision to "make" or "buy", Transaction Cost Theory, Insourcing, Outsourcing, among other things. Theoretical framework: Sourcing strategies have gained relevance in a context where it is fundamental for the organization to understand which activities should be performed internally and which should be delegated to third parties. Method: In order to achieve the objective of the work, a case study and an analysis were carried out using the documents granted by the company studied. Spreadsheets and graphs were prepared based on the document analysis to compare the costs with the outsourcing model used in 2020-2021 multiplied by the costs with the insourcing modality and then a trade-off analysis was performed in order to verify, in light of financial aspect, which modality proved to be a more competitive strategy. Results: The results showed that although financially the (insourcing) modality was not a competitive strategy, according to market trends, the mining company chose to prioritize the administrative support activities, considering them to be of strategic importance to the business, and to maintain the current (outsourcing) modality for Facilities services, because it did not consider them to be activities of strategic relevance to the organization. Conclusion: Caution is recommended when generalizing the results to other samples as there is no such established rule for choosing the insourcing or outsourcing contracting modality. Each sector carries out its own analysis based on factors such as economic momentum, the organization's market strategy, process costs, and the relevance of the activity.