Análise dos impactos financeiros dos serviços de impressão por outsourcing em compras governamentais

Abstract

This work aims to evaluate the financial impacts in the provision of printing service comparing the traditional methods, managed by the institution itself, and by outsourcing of printing. The print outsourcing service model has replaced the traditional model with own resources in many public and private agencies. For this study, data from a project for the acquisition of outsourcing services were used to replace the services provided by the government institution itself, so that it was possible to make a comparison between the two models: the traditional one, with the entity's own resources, and the print outsourcing. Comparisons were made through the economic analysis of the costs presented by the bidding companies, as well as the costs of the public institution. Tools were used to analyze the cost/volume/profit from the contribution margin, break-even point and operating leverage, which led to a single decision-making model, the contribution margin. After analyzing the documents related to the costs of printing services by the traditional method and by outsourcing, this study found that the outsourcing of printing is a more economical service than the traditional model, as it ensures an advantage of 130% in relation to the offer.