Processo decisório de comprar ou fazer: um estudo de caso em uma empresa atuante no mercado de alumínio ; Decisive process of buy or make: a case study in a company acting in the aluminum market

In order to remain competitive in the market, companies are looking for ways to reduce their production costs and optimize their resources. In this context, evaluating options between producing internally or transferring to other companies the production of certain products or some of their processes may reduce the cost of the final product and present a more attractive price to the customer. The transfer of production to third parties is also one of the strategies used when there is a need to increase production of certain products or there is a need for structural investments. The decision to buy or to make is directly linked to the economic-financial evaluation of the company, resulting from the use of concepts of costing that must be integrated with quantitative analyzes, based on the strategic vision of the companies, in order to offer a set of possibilities for rational choice. This article discusses the decision to buy or make a part of the production process of an aluminum company located in the southern region of Brazil. As a result, it was found that the decision to buy or make the company was directly linked to the strategic vision to increase sales and qualitative factors such as supplier insecurity and the retention of its team with know-how in the sector analyzed. ; A fim de se manterem competitivas no mercado, as empresas buscam diversas formas de reduzir seus custos de produção e otimizar seus recursos. Nesse âmbito, avaliar opções entre produzir internamente ou transferir para outras empresas a produção de determinados produtos ou alguns de seus processos podem reduzir o custo do produto final e apresentar um preço mais atrativo ao cliente. O repasse da produção para terceiros também é uma das estratégias usadas quando há necessidade de um aumento de produção de determinados produtos ou há necessidade de investimentos estruturais. A decisão de comprar ou fazer está ligada diretamente à avaliação econômico-financeira da empresa, decorrente do uso de conceitos da forma de custeio que deve ser ...