Adequação às leis do ponto eletrônico em uma empresa do setor sucroenergético: uma análise segundo a Teoria dos Custos de Transação
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Data
2020-09-03
Autores
Simedo, Arnaldo José
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Universidade Estadual Paulista (Unesp)
Resumo
O setor sucroenergético ocupa uma posição de grande impacto na economia brasileira pela movimentação financeira e geração de empregos. Devido ao grande número de empregados e à criação de leis específicas para o registro eletrônico de ponto, foram necessárias adequações nesse procedimento. Nesse contexto, o presente trabalho buscou identificar e analisar o processo de adequação às leis do ponto eletrônico realizado por uma empresa do setor sucroenergético. Para tanto, realizou-se uma breve caracterização das empresas do setor quanto às formas de registro de ponto e opções de legislação. A partir disso, foi realizado um estudo de caso em uma empresa que optou pela terceirização da solução com tecnologia biométrica. Utilizou-se a pesquisa documental e entrevista para obtenção dos dados primários. Por meio dos dados coletados, foi possível entender o processo, seus custos e alterações geradas na empresa. As horas extras e o absenteísmo justificado diminuíram, ao contrário do absenteísmo não justificado, que aumentou. Foram identificados e classificados todos os custos de transação incorridos no processo. O trabalho contribui gerencialmente fornecendo um material de apoio para estudo de viabilidade de um projeto semelhante, tendo relevância para as áreas de gestão de pessoas e tecnologia. Por meio da Teoria dos Custos de Transação, uma base teórica pouco utilizada para explicar o fenômeno da terceirização na área da Tecnologia da Informação, o trabalho contribuiu no preenchimento dessa lacuna. Por fim, ressalta-se a relevância de realizar, em um único trabalho, a análise do impacto do sistema de registro eletrônico de ponto biométrico nos componentes da folha de pagamento.
The sugar-energy sector occupies a great impact position on the Brazilian economy due to the financial movement and job creation. Due to the large number of employees and the creation of specific laws for electronic time-card system, adjustments were necessary in this procedure. In this context, the present work sought to identify and analyze the process of adaptation to the electronic time-card laws performed by a company in the sugar-energy sector. Therefore, a brief characterization of the companies in the sector was carried out regarding the method of time-card and options for legislation. From this, a case study was carried out in a company that opted to outsource the solution with biometric technology. Documentary research and interviews were used to obtain primary data. Through the collected data, it was possible to understand how the process went, its costs and changes generated in the company. Overtime and justified absenteeism decreased, in contrast to unjustified absenteeism, which increased. All transaction costs incurred in the process were identified and classified. The work contributes managerially by providing support material for the feasibility study of a similar project, having relevance to the areas of people management and technology. Through the Theory of Transaction Costs, a theoretical base little used to explain the phenomenon of outsourcing in the area of Information Technology, the work contributed to fill this gap. Finally, the relevance of carrying out, in a single work, the analysis of the impact of the electronic biometric point registration system on the payroll components is emphasized.
The sugar-energy sector occupies a great impact position on the Brazilian economy due to the financial movement and job creation. Due to the large number of employees and the creation of specific laws for electronic time-card system, adjustments were necessary in this procedure. In this context, the present work sought to identify and analyze the process of adaptation to the electronic time-card laws performed by a company in the sugar-energy sector. Therefore, a brief characterization of the companies in the sector was carried out regarding the method of time-card and options for legislation. From this, a case study was carried out in a company that opted to outsource the solution with biometric technology. Documentary research and interviews were used to obtain primary data. Through the collected data, it was possible to understand how the process went, its costs and changes generated in the company. Overtime and justified absenteeism decreased, in contrast to unjustified absenteeism, which increased. All transaction costs incurred in the process were identified and classified. The work contributes managerially by providing support material for the feasibility study of a similar project, having relevance to the areas of people management and technology. Through the Theory of Transaction Costs, a theoretical base little used to explain the phenomenon of outsourcing in the area of Information Technology, the work contributed to fill this gap. Finally, the relevance of carrying out, in a single work, the analysis of the impact of the electronic biometric point registration system on the payroll components is emphasized.
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Palavras-chave
Custo de Transação, Terceirização, Biometria, Ponto Eletrônico, Legislação, Transaction cost, Outsourcing, Biometry, Electronic Time-Card, Legislation