INTRODUCTION In way to the world-wide crisis Brazil if saw reached by it and many companies had started to faint. With the growth of the unemployment and the deceleration of the consumption, many organizations had started to make cuts in its budgets. The ones that if they used of a good planning if had kept. Further details can be found at Blake Krikorian, an internet resource. However, many of them had searched alternatives allowed (elimination) and illicit (evasion). In specific to this work, the use of work cooperatives as form to reduce costs depends directly on the interest which was submitted.

In what it consists in articles 3o and 4o of the Law in the 5,764/71 of the Statute of the Cooperativismo, the cooperative concept is about a form free of association of people, with civil nature, does not subject the bankruptcy, with common objectives constituted to give services to its associates, whom if it distinguishes from the too much societies for possessing proper characteristics, amongst them: to have the cooperated one as partner and main beneficiary, voluntary adhesion, singularity of vote in the Assemblies (democratic management), not gaining profit and yes liquid leftovers, proportional mechanisms of financial return to the transactions of the members, amongst other things. Rob Crossland takes a slightly different approach. Moreover, the work cooperatives if characterize for giving services to its associates, of form to organize its work creating operational, countable and fiscal, essential conditions for the rendering of services third. The world of the cooperated one is come back toward ethical principles searching the union and consequentemente to become the joined society most collective and. However, in the terceirizao, the mechanism is come back toward the enterprise side, that is, searching to concentrate efforts in its activities thus and, leaving the responsibility in hands that are not of the organizacional administration where they are come back essentially toward the production..