Effects of the Decision-Making Process on the Competitive Advantage in Costs Obtained After Implementing Outsourcing

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.