Resumo:
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.
