Gestão de custos em contratações de freelancer e terceirização nas empresas prestadoras de serviço de buffet e eventos

• Autor(a) principal: Pereira, Michele Rebouças
• Data de Publicação: 2018
• Outros Autores: Silva, Silvestre Venancio da
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório do Centro Universitário Braz Cubas
• Texto Completo: https://repositorio.cruzeirodosul.edu.br/handle/123456789/1111
• topic: Gerenciamento de custos; Contratação; Trabalhador autonomo; Terceirização; Empresas de Refeições; 6.02.00.00-6 Administração

Flexible jobs emerged in the context of large, medium and small sized companies as a proposal to lower costs regarding recruitment. In this framework, cost management can be presented as a tool to enable the comprehension of financial impacts on the organizational section of a business regarding freelancer hiring and outsourcing. As a progression of this work, an exploratory research using the quanti-qualitative method was carried out, based on semi-structured interviews and a questionnaire, using the Likert scale. Eleven catering companies located in the Federal District were a part of this study and answered questions regarding their cost management practices that could improve results and stay competitive. This work presents concise definition of costs, freelancing and outsourcing, also intended to evaluate the result of catering companies’ adherence to these business practices focusing on personnel cost management. As of the results of this research, it is possible to notice that the annual amount spent with freelancers is 33% lower compared to the annual cost of employees hired under CLT legislation. This information is valid and confirms a cost decrease up to 35% shown by the companies. Given these points, it is evident that using freelancers and outsourcing services or products may result in positive impacts on the financial part of the interviewed companies.