How to measure gain-sharing in an outsourcing relationship: a case study in information technology environment
Autor(a) principal: | |
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Data de Publicação: | 2005 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Revista Contabilidade & Finanças (Online) |
Texto Completo: | https://www.revistas.usp.br/rcf/article/view/34161 |
Resumo: | This study aims to approach the issue of gain-sharing measurement in an information technology outsourcing relationship as a component of remuneration policies for contracted services among companies. The methodology encompass three steps: (i) bibliographical revision on outsourcing relationship in information technology environment and pricing in outsourcing decisions; (ii) a case study in which the problem of gain-sharing measurement emerges in the relationship (providing information technology services) between two large-scale international companies that operate in Brazilian credit card market; (iii) discussion of the findings of the case study on basis of the revised literature. The contributions of the paper are: (i) to identify the main issues related to outsourcing decisions and pricing in outsourcing relationship; (ii) to present a description of the characteristics and behavior of costs in information technology environment; and (iii) to provide an analysis and discussion about the method adopted by the companies for gain-sharing measurement. The bibliographical research showed a lack of literature regarding to the specific subject of gain-sharing measurement. The findings of the empirical study indicated that information technology companies are highly structured with fixed costs and that gain-sharing method adopted by studied companies corresponds to costs savings measured by cost-accounting concepts of price and efficiency cost variances according to budget parameters. In addiction, it was observed that the method adopted contributes to get more transparency and capability to analyze the business relationship by both receiver and provider companies. |
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How to measure gain-sharing in an outsourcing relationship: a case study in information technology environment Gain-sharingInformation technologyOutsourcingPricingProcurementGain-sharingTecnologia da InformaçãoTerceirizaçãoPrecificaçãoCompra This study aims to approach the issue of gain-sharing measurement in an information technology outsourcing relationship as a component of remuneration policies for contracted services among companies. The methodology encompass three steps: (i) bibliographical revision on outsourcing relationship in information technology environment and pricing in outsourcing decisions; (ii) a case study in which the problem of gain-sharing measurement emerges in the relationship (providing information technology services) between two large-scale international companies that operate in Brazilian credit card market; (iii) discussion of the findings of the case study on basis of the revised literature. The contributions of the paper are: (i) to identify the main issues related to outsourcing decisions and pricing in outsourcing relationship; (ii) to present a description of the characteristics and behavior of costs in information technology environment; and (iii) to provide an analysis and discussion about the method adopted by the companies for gain-sharing measurement. The bibliographical research showed a lack of literature regarding to the specific subject of gain-sharing measurement. The findings of the empirical study indicated that information technology companies are highly structured with fixed costs and that gain-sharing method adopted by studied companies corresponds to costs savings measured by cost-accounting concepts of price and efficiency cost variances according to budget parameters. In addiction, it was observed that the method adopted contributes to get more transparency and capability to analyze the business relationship by both receiver and provider companies. Este estudo tem o objetivo de analisar o problema da mensuração do gain-sharing na terceirização de serviços de tecnologia da informação como um componente da política de remuneração dos serviços contratados entre duas organizações. A metodologia adotada compõe-se de três passos: (i) revisão bibliográfica sobre as decisões de terceirização e precificação de serviços terceirizados no ambiente de tecnologia da informação; (ii) um estudo de caso real em que o problema da mensuração do gain-sharing surge no relacionamento entre duas grandes empresas de classe mundial que operam no mercado brasileiro de cartões de crédito; (iii) discussão dos achados do estudo de caso com base na literatura revisada. As principais contribuições deste trabalho são: (i) identificação dos principais problemas relacionados às decisões de terceirização e precificação de serviços terceirizados; (ii) descrição das características e do comportamento dos custos no ambiente de tecnologia da informação e (iii) análise e discussão do método adotado pelas empresas estudadas para mensuração do gain-sharing. A pesquisa bibliográfica mostrou uma lacuna na literatura relacionada especificamente à mensuração do gain-sharing. Os achados do estudo de caso indicaram que empresas de tecnologia de informação são altamente estruturadas com custos fixos e que o método de divisão de ganhos adotados pelas empresas estudadas corresponde à economia de custos, a qual é mensurada pelas variações de preço e eficiência de acordo com parâmetros orçamentários. Adicionalmente, observou-se que o método adotado contribui para proporcionar mais transparência e capacidade de análise no relacionamento entre as empresas envolvidas. Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária2005-08-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.usp.br/rcf/article/view/3416110.1590/S1519-70772005000200008Revista Contabilidade & Finanças; v. 16 n. 38 (2005); 90-101 Revista Contabilidade & Finanças; Vol. 16 No. 38 (2005); 90-101 Revista Contabilidade & Finanças; Vol. 16 Núm. 38 (2005); 90-101 1808-057X1519-7077reponame:Revista Contabilidade & Finanças (Online)instname:Universidade de São Paulo (USP)instacron:USPenghttps://www.revistas.usp.br/rcf/article/view/34161/36893Copyright (c) 2018 Revista Contabilidade & Finançasinfo:eu-repo/semantics/openAccessAgrawal, SurendraGuerreiro, ReinaldoPereira, Carlos Alberto2012-07-21T18:12:58Zoai:revistas.usp.br:article/34161Revistahttp://www.revistas.usp.br/rcf/indexPUBhttps://old.scielo.br/oai/scielo-oai.phprecont@usp.br||recont@usp.br1808-057X1519-7077opendoar:2012-07-21T18:12:58Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP)false |
dc.title.none.fl_str_mv |
How to measure gain-sharing in an outsourcing relationship: a case study in information technology environment |
title |
How to measure gain-sharing in an outsourcing relationship: a case study in information technology environment |
spellingShingle |
How to measure gain-sharing in an outsourcing relationship: a case study in information technology environment Agrawal, Surendra Gain-sharing Information technology Outsourcing Pricing Procurement Gain-sharing Tecnologia da Informação Terceirização Precificação Compra |
title_short |
How to measure gain-sharing in an outsourcing relationship: a case study in information technology environment |
title_full |
How to measure gain-sharing in an outsourcing relationship: a case study in information technology environment |
title_fullStr |
How to measure gain-sharing in an outsourcing relationship: a case study in information technology environment |
title_full_unstemmed |
How to measure gain-sharing in an outsourcing relationship: a case study in information technology environment |
title_sort |
How to measure gain-sharing in an outsourcing relationship: a case study in information technology environment |
author |
Agrawal, Surendra |
author_facet |
Agrawal, Surendra Guerreiro, Reinaldo Pereira, Carlos Alberto |
author_role |
author |
author2 |
Guerreiro, Reinaldo Pereira, Carlos Alberto |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Agrawal, Surendra Guerreiro, Reinaldo Pereira, Carlos Alberto |
dc.subject.por.fl_str_mv |
Gain-sharing Information technology Outsourcing Pricing Procurement Gain-sharing Tecnologia da Informação Terceirização Precificação Compra |
topic |
Gain-sharing Information technology Outsourcing Pricing Procurement Gain-sharing Tecnologia da Informação Terceirização Precificação Compra |
description |
This study aims to approach the issue of gain-sharing measurement in an information technology outsourcing relationship as a component of remuneration policies for contracted services among companies. The methodology encompass three steps: (i) bibliographical revision on outsourcing relationship in information technology environment and pricing in outsourcing decisions; (ii) a case study in which the problem of gain-sharing measurement emerges in the relationship (providing information technology services) between two large-scale international companies that operate in Brazilian credit card market; (iii) discussion of the findings of the case study on basis of the revised literature. The contributions of the paper are: (i) to identify the main issues related to outsourcing decisions and pricing in outsourcing relationship; (ii) to present a description of the characteristics and behavior of costs in information technology environment; and (iii) to provide an analysis and discussion about the method adopted by the companies for gain-sharing measurement. The bibliographical research showed a lack of literature regarding to the specific subject of gain-sharing measurement. The findings of the empirical study indicated that information technology companies are highly structured with fixed costs and that gain-sharing method adopted by studied companies corresponds to costs savings measured by cost-accounting concepts of price and efficiency cost variances according to budget parameters. In addiction, it was observed that the method adopted contributes to get more transparency and capability to analyze the business relationship by both receiver and provider companies. |
publishDate |
2005 |
dc.date.none.fl_str_mv |
2005-08-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/34161 10.1590/S1519-70772005000200008 |
url |
https://www.revistas.usp.br/rcf/article/view/34161 |
identifier_str_mv |
10.1590/S1519-70772005000200008 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://www.revistas.usp.br/rcf/article/view/34161/36893 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista Contabilidade & Finanças |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
publisher.none.fl_str_mv |
Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária |
dc.source.none.fl_str_mv |
Revista Contabilidade & Finanças; v. 16 n. 38 (2005); 90-101 Revista Contabilidade & Finanças; Vol. 16 No. 38 (2005); 90-101 Revista Contabilidade & Finanças; Vol. 16 Núm. 38 (2005); 90-101 1808-057X 1519-7077 reponame:Revista Contabilidade & Finanças (Online) instname:Universidade de São Paulo (USP) instacron:USP |
instname_str |
Universidade de São Paulo (USP) |
instacron_str |
USP |
institution |
USP |
reponame_str |
Revista Contabilidade & Finanças (Online) |
collection |
Revista Contabilidade & Finanças (Online) |
repository.name.fl_str_mv |
Revista Contabilidade & Finanças (Online) - Universidade de São Paulo (USP) |
repository.mail.fl_str_mv |
recont@usp.br||recont@usp.br |
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1787713775797796864 |