期刊名称：International Journal of Business Administration
印刷版ISSN：1923-4007
电子版ISSN：1923-4015
出版年度：2021
卷号：12
期号：5
页码：33
DOI：10.5430/ijba.v12n5p33
语种：English
出版社：Sciedu Press
摘要：This article aims to answer how the decision process model used to adjudicate on the implementation of outsourcing in the company affected the competitive advantage in costs obtained by the organization after the implementation of subcontracting. Therefore, the financial results obtained by the company in the period from 2015 to 2019 were analysed in order to know if there were competitive advantages in costs arising from the decision to implement outsourcing. Studies were also carried out on the structure of the decision-making process adopted by the entity to identify the level of efficiency of this model in the implementation of outsourcing, and finally, the impacts generated on these advantages due to the degree of efficiency of the tool application were verified. The research strategy was qualitative and quantitative, with an exploratory bias, bibliographic survey and structured interview. A mathematical model was used based on 14 (fourteen) decision-making efficiency indicators, 4 (four) efficiency level classification indicators and 5 (five) classification criteria for performance. The results showed that there is sufficient evidence to conclude that the low level of efficiency in the decision-making structure contributed to the high financial impact on Company Alpha and, consequently, to the negative impact on competitiveness acquired through the implementation of outsourcing in this entity, which caused financial disadvantages represented by losses in operating income and reduction in profitability.
