Overview of international research on indirect benefit and expense calculation methods: a bibliometric analysis

Detalhes bibliográficos
Autor(a) principal: Moreira Santos, Daniele Moreira
Data de Publicação: 2020
Outros Autores: Piacente, Fabrício José, Silva, Vanessa de Cillos
Tipo de documento: Artigo
Idioma: por
Título da fonte: Research, Society and Development
Texto Completo: https://rsdjournal.org/index.php/rsd/article/view/2315
Resumo: Markup is a percentage composed of indirect costs, profit estimates, and tax charges, applied to all services that make up the direct cost of a budget. However, this concept is the subject of debate due to differences in the determination of its components and calculation formulas. This article aims to identify the positions that differ from the composition of the markup, as well as the proposed calculation methods and the frequency of occurrence of the theme in the world scientific content. Through a bibliometric analysis, 42 relevant articles were identified that after the interpolation of the selected metadata resulted in 10 articles in which the difficulty in determining the markup is perceived, as well as alternatives for improving the conventional calculation process.
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spelling Overview of international research on indirect benefit and expense calculation methods: a bibliometric analysisDescripción general de la investigación internacional sobre métodos de cálculo de beneficios y gastos indirectos: un análisis bibliometríaPanorama da pesquisa internacional sobre os métodos de cálculo do benefício e despesas indiretas: uma análise bibliométricaBibliometríaBeneficios y gastos indirectosAnálisis de costos.BibliometriaBenefício e despesas indiretasAnálise de custo.Bibliometrics MarkupCost analysis.Markup is a percentage composed of indirect costs, profit estimates, and tax charges, applied to all services that make up the direct cost of a budget. However, this concept is the subject of debate due to differences in the determination of its components and calculation formulas. This article aims to identify the positions that differ from the composition of the markup, as well as the proposed calculation methods and the frequency of occurrence of the theme in the world scientific content. Through a bibliometric analysis, 42 relevant articles were identified that after the interpolation of the selected metadata resulted in 10 articles in which the difficulty in determining the markup is perceived, as well as alternatives for improving the conventional calculation process.El beneficio y gasto indirecto es un porcentaje de los costos indirectos, las estimaciones de ganancias y los cargos impositivos aplicados a todos los servicios que conforman el costo directo de un presupuesto. Sin embargo, este concepto es objeto de debate debido a las diferencias en la determinación de sus componentes y fórmulas de cálculo. Este artículo tiene como objetivo identificar las posiciones que difieren de la composición del beneficio y gasto indirecto, así como los métodos de cálculo propuestos y la frecuencia de aparición del tema en el contenido científico mundial. A través de un análisis bibliometría, se identificaron 42 artículos relevantes que luego de la interpolación de los metadatos seleccionados resultaron en 10 artículos en los que se percibe la dificultad para determinar el beneficio y gasto indirecto, así como alternativas para mejorar el proceso de cálculo convencional.Benefício e Despesas Indiretas (BDI) é uma porcentagem composta pelos custos indiretos, estimativa de lucro e encargos tributários, aplicada sobre todos os serviços que compõem o custo direto de um orçamento. Contudo, esse conceito é objeto de debate devido às divergências quanto a determinação dos seus componentes e fórmulas de cálculo. Este artigo tem como objetivo identificar as posições divergentes à composição do BDI, bem como as propostas de métodos de cálculo e a frequência de ocorrência do tema no conteúdo científico mundial. Por meio de uma análise bibliométrica, identificou-se 42 artigos relevantes que após a interpolação dos metadados selecionados resultou em 10 artigos nos quais se percebe a dificuldade na determinação do BDI, assim como apresentam-se alternativas de melhoria do processo convencional de cálculo.Research, Society and Development2020-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/231510.33448/rsd-v9i3.2315Research, Society and Development; Vol. 9 No. 3; e26932315Research, Society and Development; Vol. 9 Núm. 3; e26932315Research, Society and Development; v. 9 n. 3; e269323152525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/2315/1876Copyright (c) 2019 Daniele Moreira Moreira Santos, Fabrício José Piacente, Vanessa de Cillos Silvainfo:eu-repo/semantics/openAccessMoreira Santos, Daniele MoreiraPiacente, Fabrício JoséSilva, Vanessa de Cillos2020-08-20T18:07:57Zoai:ojs.pkp.sfu.ca:article/2315Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:26:59.281320Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false
dc.title.none.fl_str_mv Overview of international research on indirect benefit and expense calculation methods: a bibliometric analysis
Descripción general de la investigación internacional sobre métodos de cálculo de beneficios y gastos indirectos: un análisis bibliometría
Panorama da pesquisa internacional sobre os métodos de cálculo do benefício e despesas indiretas: uma análise bibliométrica
title Overview of international research on indirect benefit and expense calculation methods: a bibliometric analysis
spellingShingle Overview of international research on indirect benefit and expense calculation methods: a bibliometric analysis
Moreira Santos, Daniele Moreira
Bibliometría
Beneficios y gastos indirectos
Análisis de costos.
Bibliometria
Benefício e despesas indiretas
Análise de custo.
Bibliometrics Markup
Cost analysis.
title_short Overview of international research on indirect benefit and expense calculation methods: a bibliometric analysis
title_full Overview of international research on indirect benefit and expense calculation methods: a bibliometric analysis
title_fullStr Overview of international research on indirect benefit and expense calculation methods: a bibliometric analysis
title_full_unstemmed Overview of international research on indirect benefit and expense calculation methods: a bibliometric analysis
title_sort Overview of international research on indirect benefit and expense calculation methods: a bibliometric analysis
author Moreira Santos, Daniele Moreira
author_facet Moreira Santos, Daniele Moreira
Piacente, Fabrício José
Silva, Vanessa de Cillos
author_role author
author2 Piacente, Fabrício José
Silva, Vanessa de Cillos
author2_role author
author
dc.contributor.author.fl_str_mv Moreira Santos, Daniele Moreira
Piacente, Fabrício José
Silva, Vanessa de Cillos
dc.subject.por.fl_str_mv Bibliometría
Beneficios y gastos indirectos
Análisis de costos.
Bibliometria
Benefício e despesas indiretas
Análise de custo.
Bibliometrics Markup
Cost analysis.
topic Bibliometría
Beneficios y gastos indirectos
Análisis de costos.
Bibliometria
Benefício e despesas indiretas
Análise de custo.
Bibliometrics Markup
Cost analysis.
description Markup is a percentage composed of indirect costs, profit estimates, and tax charges, applied to all services that make up the direct cost of a budget. However, this concept is the subject of debate due to differences in the determination of its components and calculation formulas. This article aims to identify the positions that differ from the composition of the markup, as well as the proposed calculation methods and the frequency of occurrence of the theme in the world scientific content. Through a bibliometric analysis, 42 relevant articles were identified that after the interpolation of the selected metadata resulted in 10 articles in which the difficulty in determining the markup is perceived, as well as alternatives for improving the conventional calculation process.
publishDate 2020
dc.date.none.fl_str_mv 2020-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/2315
10.33448/rsd-v9i3.2315
url https://rsdjournal.org/index.php/rsd/article/view/2315
identifier_str_mv 10.33448/rsd-v9i3.2315
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/2315/1876
dc.rights.driver.fl_str_mv Copyright (c) 2019 Daniele Moreira Moreira Santos, Fabrício José Piacente, Vanessa de Cillos Silva
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2019 Daniele Moreira Moreira Santos, Fabrício José Piacente, Vanessa de Cillos Silva
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Research, Society and Development
publisher.none.fl_str_mv Research, Society and Development
dc.source.none.fl_str_mv Research, Society and Development; Vol. 9 No. 3; e26932315
Research, Society and Development; Vol. 9 Núm. 3; e26932315
Research, Society and Development; v. 9 n. 3; e26932315
2525-3409
reponame:Research, Society and Development
instname:Universidade Federal de Itajubá (UNIFEI)
instacron:UNIFEI
instname_str Universidade Federal de Itajubá (UNIFEI)
instacron_str UNIFEI
institution UNIFEI
reponame_str Research, Society and Development
collection Research, Society and Development
repository.name.fl_str_mv Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)
repository.mail.fl_str_mv rsd.articles@gmail.com
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