Análise de viabilidade econômico-financeira da terceirização de serviços em uma empresa do varejo farmacêutico

Abstract

Pharmaceutical retail in Brazil is one of the sectors with the greatest competitiveness among companies. This makes organizations in the industry increasingly seek to reduce expenses without compromising the operational efficiency of the business. In this context, the present study aims at exposing the analyzes and stages that were necessary, as well as the economicfinancial viability analysis, for the implementation of the outsourcing of cleaning services in a network of pharmacies present throughout the national territory. The research started from the need to reduce the growth rate of administrative expenses. For this purpose, a four-step method is proposed that was elaborated with the gathering of concepts and techniques, such as outsourcing, analysis of the Statement of Income, the projection of cash flows, the net present value, the internal rate payback, and scenario analysis. The study has as a methodology a bibliographical research and an exploratory research, where the data were extracted, treated and analyzed with the intention of enabling the application of the proposed method. The main results are the validation of the possibility of outsourcing the cleaning services, as well as the economic and financial viability of the implementation of outsourcing in three simulated scenarios.