Ratio Between Outsourcing Management Efficiency and Financial Results: Case Study in Brazilian Companies

Abstract

The objective of this article was to investigate the impact of the efficiency level in the management of outsourcing on corporate financial results. For this, two companies in the industrial sector that adopted the outsourcing method in their operations were selected, considering the period from 2015 to 2019. The research is a descriptive exploratory case study with a quali-quantitative method. For the data collection, an instrument was used consisting of 8 (eight) management process efficiency indicators (iTEPG), 4 (four) analysis criteria and 5 (five) evaluation standards, intended for the formation of the Efficiency Rate. To define the Efficiency Rate, a mathematical model built from the literature studied was used. In order to reach the research objective, analyses were carried out in the financial and management reports, based on the Business Process Outsourcing (BPO) method. The results showed that the negative impacts on these company's financial results are directly related to the low level of efficiency in the BPO management process, and it can be said with reasonable certainty that poor outsourcing management contributes decisively to negatively impact in the financial results of organizations.