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Advisor(s)
Abstract(s)
Este projeto de investigação visa analisar o outsourcing enquanto estratégia das organizações, procurando defini-lo na sua generalidade e identificando as suas principais características enquanto modelo de organização cada vez mais presentes nos dias de hoje, pois os mercados estão cada vez mais competitivos e torna-se urgente a reorganização da estratégia presente nas organizações, procurando uma maior flexibilidade.
A redução de custos e a flexibilidade de recursos são as linhas orientadores deste tipo de estratégia e neste trabalho procura se relacionar determinadas variáveis tais como os FSE´s nas suas várias componentes, gastos com pessoal, vendas, gastos operacionais relevantes nos relatórios financeiros de empresas entre os períodos de 2009 a 2018 que nos alertam para a relevância deste tipo de estratégia na flexibilidade da empresa, tentando identificar eventuais relações com os níveis de rendibilidade. A identificação destas variáveis na análise de relatórios de contas e consequentes rácios é essencial neste processo uma vez que são estes indicadores que nos levam a tomar decisões estratégicas para melhorar a rendibilidade das
empresas. É importante referir que a conta de subcontratos não reflete todo o outsourcing vigente na empresa. Atividades como refeitórios, segurança, transporte de mercadorias, limpeza a operar em regime de outsourcing, na maior parte das vezes não se encontram refletidas nesta conta, ficando dispersa por alguns custos gerais tais como a conta de serviços especializados, tornando-se neste um facto contabilístico limitativo a realçar.
Neste sentido, este estudo vem aprofundar os vários contextos do outsourcing e o peso que este tem nas empresas de Portugal, fazendo referência às empresas que se encontram cotadas no PSI 20.
This research project analyses outsourcing as a strategy of organizations, defines it in general and identifies its main characteristics as a model of organization increasingly present today, as markets are increasingly competitive and it is urgent to reorganize the strategy present in organizations, seeking greater flexibility. Cost reduction and resource flexibility are the guidelines for this type of strategy and this work we try to relate certain relevant items such as FSE´s in various components, sales, relevant operational expenses in the financial reports of companies between the periods 2009 to 2018 that alert us to the relevance of this type of strategy in the company´s flexibility, trying to identify possible relationships with profitability levels. The identification of these variables in the analysis of account reports and consequent ratios is essential in this process since these are the indicators that lead us to make strategic decisions to improve the profitability of companies. It is important to note that the subcontract account does not reflect all the outsourcing in force in the company. Activities such as cafeterias, security, transportation of goods, cleaning are the most of time not reflected in this account, being dispersed by some general costs such as the specialized services account, making this a fact limiting accounting fact to be highlighted. In this sense, this study deepens the various contexts of outsourcing and the weight it has on companies in Portugal, referring to companies that are listed on PSI 20.
This research project analyses outsourcing as a strategy of organizations, defines it in general and identifies its main characteristics as a model of organization increasingly present today, as markets are increasingly competitive and it is urgent to reorganize the strategy present in organizations, seeking greater flexibility. Cost reduction and resource flexibility are the guidelines for this type of strategy and this work we try to relate certain relevant items such as FSE´s in various components, sales, relevant operational expenses in the financial reports of companies between the periods 2009 to 2018 that alert us to the relevance of this type of strategy in the company´s flexibility, trying to identify possible relationships with profitability levels. The identification of these variables in the analysis of account reports and consequent ratios is essential in this process since these are the indicators that lead us to make strategic decisions to improve the profitability of companies. It is important to note that the subcontract account does not reflect all the outsourcing in force in the company. Activities such as cafeterias, security, transportation of goods, cleaning are the most of time not reflected in this account, being dispersed by some general costs such as the specialized services account, making this a fact limiting accounting fact to be highlighted. In this sense, this study deepens the various contexts of outsourcing and the weight it has on companies in Portugal, referring to companies that are listed on PSI 20.
Description
Mestrado em Controlo de Gestão e dos Negócios
Keywords
Outsourcing Rendibilidade Estratégia Flexibilidade Reestruturação empresarial Profitability Strategy Flexibility Corporate restructuring
Citation
Vilaverde, R. J. M. (2021) O impacto do outsourcing na rendibilidade das empresas (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15263