Viabilidade econômica em contratações de estações de trabalho: um estudo comparativo entre aquisição e pc as a service na Universidade Federal da Grande Dourados

Abstract

This work investigates the economic viability of the acquisition and leasing models (PC as a Service) for workstations (desktops and notebooks) at the Federal University of Grande Dourados (UFGD). The research goal is to assess the economic efficiency between these two supply models, confronting local operational cost reality with federal outsourcing guidelines. The theoretical framework is based on New Public Management (NPM), with concepts from New Institutional Economics (NIE) and Transaction Cost Theory (TCT), and it fits into the Public Administration and Organizations research line, by contributing to the strengthening of governance and administrative rationality in the public sector. The methodology is characterized as a descriptive case study with a quantitative approach, utilizing the Total Cost of Ownership (TCO) technique and financial indicators such as Net Present Value (NPV) and Equivalent Uniform Annual Value (EUAV), complemented by Monte Carlo Simulation and Kurtosis for stochastic risk analysis. Results demonstrated that, in the specific UFGD scenario, the direct acquisition model presents a greater economic advantage, maintaining a financial security margin even under high risk premium pressure scenarios. The originality and relevance lie in the application of probabilistic models to replace traditional deterministic analyses, overcoming institutional dependence on external viability studies. Practical contributions highlight potential impacts of an organizational nature, by proposing detailed comparative costs for purchasing workstations and suggesting the institutionalization of TCO as a decision-making support tool, promoting efficiency, transparency, and legality in technology procurements.