Resumo

GARCILAZO LAGUNES, Sergio. The outsourcing in the export performance of the firms. Contad. Adm [online]. 2012, vol.57, n.2, pp.135-158. ISSN 0186-1042.

This paper examines the effect of outsourcing on the export performance of firms. The analysis is based on the theories of international business and the point of view of the resources and the economics of transaction costs, according to which offshore outsourcing helps companies - directly or indirectly - to enhanced exports, production costs reduction and to increase the firm flexibility; also providing new resources and marketing knowledge. Nevertheless, the outsourcing effects depend upon the resources and capabilities that the firms have to manage a foreign providers network and to absorb the foreign knowledge. Using a database of about 1,000 manufacturing companies in Mexico in 2007, it was found that offshore outsourcing increases the performance of exports; the effects are stronger in export markets where firms import intermediate goods. The results also show that the size of the company, the organization of intrafirm imports and export experience moderate the effects of outsourcing in a positive way. These results have implications for businesses and policy makers.

Palavras-chave : outsourcing; exports; multinational corporations.

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