Análise financeira da implantação de processos de terceirização para um restaurante de um pequeno porte

Abstract

In a scenario of search for competitive differentiation in order to reach new market shares, companies need to constantly adapt to new realities and technologies, capable of ensuring the development and permanence of these companies in the market. Therefore, financial outsourcing emerges as a strategy capable of reducing operating costs and ensuring greater availability to focus on the company's core business. In this context, for the restaurant located in Rio Grande do Norte, Natal, the implementation of a Financial BPO is directly linked to the improvement of your financial results. In this sense, the objective of this work is to evaluate the impact of the implementation of the Financial Business Process Outsourcing (BPO), based on the results obtained, and to identify what are the success criteria for the implementation of a Financial BPO. Based on this, the processes of the restaurant's financial routine before the implementation of BPO were analyzed, as well as an analysis of financial indicators such as Income Statement (P&L) and Cash Flow. After the analysis of the processes and indicators, the changes that occurred with the implementation of BPO and the benefits for the restaurant were analyzed. The importance of the analyses carried out in this work is highlighted both by the development of material capable of directing new studies in other segments, as well as in replicating the knowledge in the small restaurant segment.