Made available in DSpace on 2016-04-28T20:19:14Z (GMT). No. of bitstreams: 1 2007- Jose Vilmar de Oliveira.pdf: 344198 bytes, checksum: d8223b0fe77e3a2555b29e25161d8820 (MD5) Previous issue date: 2007-08-27 / The general objective of this search consists of analyzing the selling prices in the companies of maintenance services in Barra Mansa city, Rio de Janeiro, state. The p resent work verifies the qualification of the involved professionals in the confection of the selling costs and price in the companies and the interference of the owners in the determination therm. The work was divided in five chapters, at the first one it describes, beyond the mentioned objectives, the problem, the assumption, the methodology and the limit of this search. In the second chapter, the literary revision investigates some authors that shows the concepts of costs and selling prices, the vision of reengeneering, responsible for substitution the proper men s work power at the companies for outsorce of services and the use of another companies. They are observed under the view of Administration Sciences and the Law, that is the base of the global phenomenon called outsourcing. At the third chapter, the methodology was on field research treated with a description about the company, the place of this study, the history of Barra Mansa city, it is determine which research instrument and collects of da ta will be used. At the fourth chapter, after receiving the report sent to that woes business's leaders, they will be analysed of another companies and the results will be done, to obtain the structural picture of the companies, as their sizes, the profess ional profile of the employees that work in the acountable area and the profile of the owners. At the fifth chapter it will be made the conclusions and it will be presented some suggestions to the outsorce companies. / O objetivo geral nesta disserta??o consiste em analisar os pre?os de venda nas empresas prestadoras de servi?os de manuten??o, na cidade de Barra Mansa, estado do Rio de Janeiro. O presente trabalho trata de verificar a qualifica??o dos profissionais envolvidos na confec??o dos custos e pre?o de vendas nas empresas e a interfer?ncia dos propriet?rios na determina??o dos mesmos. O trabalho foi realizado em cinco cap?tulos, sendo que no primeiro, descreve-se, al?m dos objetivos mencionados, a formula??o do problema, a suposi??o, a metodologia e a limita??o do estudo. No segundo cap?tulo, a Revis?o Liter?ria, s?o investigados v?rios autores que mostram conceitos de custos e pre?o s de venda, a vis?o da reengenharia, respons?vel pela substitui??o da m?o-de-obra pr?pria das empresas por prestadores de servi?os e a terceiriza??o, vista sob a ?tica das Ci?ncias da Administra??o e do Direito, que embasam este fen?meno global chamado ter ceiriza??o. No terceiro cap?tulo realiza -se a metodologia da pesquisa de campo, com um hist?rico sobre a empresa, local do estudo, a hist?ria da cidade de Barra Mansa, determina-se qual o instrumento de pesquisa e coleta de dados. No quarto cap?tulo, ap?s o recebimento do question?rio enviado aos dirigentes empresariais terceirizados, realiza-se a an?lise e discuss?o dos resultados, onde, tem-se, o retrato estrutural das empresas, como o seu tamanho, o perfil profissional dos funcion?rios que trabalham na ?rea cont?bil e o perfil dos propriet?rios. No quinto cap?tulo faz -se as conclus?es e apresenta - se algumas sugest?es ?s empresas terceirizadas.