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| Format: | Artículo científico |
| Language: | en |
| Published: |
Universidade Federal do Rio Grande do Sul
2005
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| Online Access: | https://www.redalyc.org/articulo.oa?id=401137447006 |
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Table of Contents:
- HOW TO MEASURE GAIN-SHARING IN AN OUTSOURCING RELATIONSHIP: A CASE STUDY IN INFORMATION TECHNOLOGY ENVIRONMENT Reinaldo Guerreiro Carlos Alberto Pereira Surendra Agrawal Administración y Contabilidad gain sharing pricing outsourcing procurement 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 cost efficiency measured through budget parameters. 2005 artículo científico 1980-4164 https://www.redalyc.org/articulo.oa?id=401137447006 en http://www.redalyc.org/revista.oa?id=4011 REAd - Revista Eletrônica de Administração application/pdf Universidade Federal do Rio Grande do Sul REAd - Revista Eletrônica de Administração (Brasil) Num.4 Vol.11