Terceirização ou autogestão? estudo de caso do restaurante universitário do IFMG – Campus Bambuí

Abstract

In recent years, the Federal Government, in order to ensure its budgetary balance, has been adopting contingency and resource cut measures, which affect, without distinction, all its entities. Among these are the Federal Education Institutions which, in order to maintain their activities without compromising the quality of the services provided, have sought alternatives for a more efficient use of these resources, which are increasingly scarce. Given this scenario, this work develops, at the Federal Institute of Education, Science and Technology of Minas Gerais (IFMG) - Campus Bambuí, a comparative economic-financial study for the management of the Food and Nutrition Unit (UAN), the University Restaurant. The commensurate management modalities were the provision of services, in which the company itself manages its UAN and has a part of the service outsourced (mixed self-management), a model used by the Institute, and outsourcing, which is the concession of use of an area physical, associated with the provision of a meal supply service - when the contractor is responsible for all stages of the production process (total concession). Valuation using the discounted cash flow method is used as a tool to define the best alternative that will enable a more efficient use of resources allocated to UAN. To calculate the operating costs of providing UAN services, the variable or direct costing model was used. To calculate the revenues, the sales prices already practiced for the meals were used and a simulation of future prices was also carried out, using as a basis the budgets provided by two service providers. Regarding research, it is an applied research with descriptive objectives through a quantitative-qualitative approach and whose methodological technical procedure is the case study. The results found, both through the deterministic analyzes carried out and the stochastic analyses, point to a better financial performance of UAN outsourcing. Given this fact, it is also expected that the work can contribute to a possible bidding process for the UAN concession.