PRODUCE OR OUTSOURCE: A CASE STUDY ON THE USE OF THE TECHNIQUE OF DIFFERENTIAL ANALYSIS FROM THE STANDPOINT OF RATIONAL CHOICE

• Autor(a) principal: Prazeres, Rodrigo Vicente
• Data de Publicação: 2015
• Outros Autores: dos Santos, Jaqueline Arruda, Araújo, Juliana Gonçalves de, Araújo, João Gabriel Nascimento de, Lagioia, Umbelina Cravo Teixeira
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/5635

The main objective of this paper is to describe what are the determinants of decision making process concerning to alternatives between producing or outsourcing. Thus, this reseach sought to contribute to the role of accounting information as one of the guiding factors in the evaluation of alternatives between producing or outsourcing, and the decision-making process examined in the light of Rational Choice in an attempt to understand what aspects are drivers of the decision process and whether the accounting information is taken into account in the decision making process. The methodology used was the single case study using a descriptive approach. Data were collected through management reports and semi structured interviews face to face with those involved in the decision making process analyzed. As results it was found that the choice of production of raw materials contributed to increase the contribution margin of the production line analyzed, however despite this decision result in greater wealth creation for the company, was not taken rationally, because it may have been driven by social and political aspects related to the relationship with customers and suppliers.Keywords: Rational Choice. Case Study. Decision Process.