Processo decisório de comprar ou fazer: um estudo de caso em uma empresa atuante no mercado de alumínio

Abstract

In order to remain competitive in the market, companies are looking for ways to reduce their production costs and optimize their resources. In this context, evaluating options between producing internally or transferring to other companies the production of certain products or some of their processes may reduce the cost of the final product and present a more attractive price to the customer. The transfer of production to third parties is also one of the strategies used when there is a need to increase production of certain products or there is a need for structural investments. The decision to buy or to make is directly linked to the economic-financial evaluation of the company, resulting from the use of concepts of costing that must be integrated with quantitative analyzes, based on the strategic vision of the companies, in order to offer a set of possibilities for rational choice. This article discusses the decision to buy or make a part of the production process of an aluminum company located in the southern region of Brazil. As a result, it was found that the decision to buy or make the company was directly linked to the strategic vision to increase sales and qualitative factors such as supplier insecurity and the retention of its team with know-how in the sector analyzed.