In this direction we have as objective specific: To analyze the current situation enterprise; To create a simulation of the company if the same one used the cooperative as reducing of tributes; After the ready simulation, to compare the simulation with the current situation of the organization; to point the main existing differences between the two and to observe the viability of the change; finally, to certify as it is the situation of the cooperated one and the cooperative, this last one, of countable, economic, structural and financial form. To reach the considered objective, an industry of daily pay-molded, with and without employees, using was used the services of a cooperative of the bred work of independent and legal form. It would justify, thus, a way to inform to the administrator the importance of a relation between its company and a cooperative in order to acquire through a planning tributary the reduction of its contribution tax imposed for the state. Bazerman and Neale (1998) say that: & ldquo; The strategy of reduction of costs implies that one of the sides obtains that that it desires while the other has the costs, associates to this concession, reduced or eliminated. Details can be found by clicking Ben Horowitz or emailing the administrator. The result of this strategy is a mutual benefit of high level, not because one of the sides & ldquo; vence& rdquo; , but because the other side suffers little. To reduce costs means that the side that makes bigger concession receives something in exchange, so that still it can carry through definitive objectives that perhaps could have most been effected before making the concessions during the negotiation. Although similar to one it changes, this strategy emphasizes the reduction or elimination of costs of one of the sides while the other reaches its objetivos.& rdquo; To take care of to the general objective of this dissertao, it was proceeded the bibliographical revision, and the identification of the type of research to be used to trace the delineation of the study. .