This study consists of analyzing the transactional relationship between farmers and authorized contractors at Ceasa-MS. In order to reach the objective proposed by the study, 78 semi-structured questionnaires were distributed among the contractors at Ceasa-MS. The questionnaires had as a theoretical framework the TCE in conjunction with the plural forms theory. Analyzing the transaction dimensions between the farmers and contractors at Ceasa-MS, we perceived that the assets studied possess: (a)

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... average specificity; (b) uncertainty of the transactions is high; (c) and transactions occur on a recurring basis. Keeping such dimensions in mind, the TCE theory foresees that those transactions should happen in hybrid form, however the contractors served themselves with vertical integration and plural forms, the latter being the combination of hybrid forms and vertical integration. The presence of plural forms is explained by the ambiguity in the governing structure and the complexity in the way transactions are monitored. We verified that the use of plural forms or the simultaneous use of vertical integration with hybrid forms within all organizational arrangements, to reduce the transaction cost for the contractors as the combined positive aspects of the hybrid forms and vertical integration nullify their weak points.