Abstract
This paper proposes a fuzzy subsets methodology, in which an adequacy ratio is built in order to deal with the uncertainty on the selection of companies which arises of outsourcing contracts. Also, this paper carries out an analysis of the outsourcing potential as a business strategy, which for many companies nowadays is a main tool to establish competitive advantages.© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.
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