Main challenges in the identification and measurement of indirect costs in projects: A multiple case study
Autor(a) principal: | |
---|---|
Data de Publicação: | 2020 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Institucional da UNESP |
Texto Completo: | http://dx.doi.org/10.1590/0104-530X4913 http://hdl.handle.net/11449/205749 |
Resumo: | Projects have direct and indirect costs; the direct ones are easily identified and quantified, the indirect ones are difficult to control, because they are generated in favor of more than one project, and even if they are not directly related to the activities, they influence their budget. This study aims to present indirect cost identification methods, analyze the estimation models adopted for its measurement, and also analyze ways of appropriating costs in several projects. The method adopted was the analysis of multiple cases in companies of the industrial, commercial and services sectors. It was verified that projects with greater detail of the scope show less difficulty in identifying indirect costs, directly influencing the method of estimation adopted. The estimate for indirect costs is specific to each company, and its complexity is defined by the volume of data available. The appropriation of indirect costs differs between cases, but has similar objectives in its incorporation in the direct hours of the projects. It is worth highlighting the importance of project planning in the identification of indirect costs, in the choice of measurement methods, and also in the forms of costing for the budget. |
id |
UNSP_920c9bb71113d5fb857e0a91f92f9d7d |
---|---|
oai_identifier_str |
oai:repositorio.unesp.br:11449/205749 |
network_acronym_str |
UNSP |
network_name_str |
Repositório Institucional da UNESP |
repository_id_str |
2946 |
spelling |
Main challenges in the identification and measurement of indirect costs in projects: A multiple case studyPrincipais desafios na identificação e mensuração dos custos indiretos em projetos: um estudo de múltiplos casosCost AppropriationCost managementIndirect costsProject costingProject managementProjects have direct and indirect costs; the direct ones are easily identified and quantified, the indirect ones are difficult to control, because they are generated in favor of more than one project, and even if they are not directly related to the activities, they influence their budget. This study aims to present indirect cost identification methods, analyze the estimation models adopted for its measurement, and also analyze ways of appropriating costs in several projects. The method adopted was the analysis of multiple cases in companies of the industrial, commercial and services sectors. It was verified that projects with greater detail of the scope show less difficulty in identifying indirect costs, directly influencing the method of estimation adopted. The estimate for indirect costs is specific to each company, and its complexity is defined by the volume of data available. The appropriation of indirect costs differs between cases, but has similar objectives in its incorporation in the direct hours of the projects. It is worth highlighting the importance of project planning in the identification of indirect costs, in the choice of measurement methods, and also in the forms of costing for the budget.BR+10 Ambiental Comércio e Serviços LtdaUniversidade de São Paulo - USP Escola Politécnica - POLI Departamento de Engenharia de ProduçãoUniversidade Estadual Paulista - UNESPUniversidade Estadual Paulista - UNESPBR+10 Ambiental Comércio e Serviços LtdaUniversidade de São Paulo (USP)Universidade Estadual Paulista (Unesp)Faria, Bruno CardosoDo Vale, João Walter Saunders PachecoFacin, Ana Lucia Figueiredo [UNESP]De Carvalho, Marly Monteiro2021-06-25T10:20:37Z2021-06-25T10:20:37Z2020-01-01info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://dx.doi.org/10.1590/0104-530X4913Gestao e Producao, v. 27, n. 1, 2020.1806-96490104-530Xhttp://hdl.handle.net/11449/20574910.1590/0104-530X4913S0104-530X20200001002142-s2.0-85099504401S0104-530X2020000100214.pdfScopusreponame:Repositório Institucional da UNESPinstname:Universidade Estadual Paulista (UNESP)instacron:UNESPengGestao e Producaoinfo:eu-repo/semantics/openAccess2023-11-22T06:14:40Zoai:repositorio.unesp.br:11449/205749Repositório InstitucionalPUBhttp://repositorio.unesp.br/oai/requestopendoar:29462023-11-22T06:14:40Repositório Institucional da UNESP - Universidade Estadual Paulista (UNESP)false |
dc.title.none.fl_str_mv |
Main challenges in the identification and measurement of indirect costs in projects: A multiple case study Principais desafios na identificação e mensuração dos custos indiretos em projetos: um estudo de múltiplos casos |
title |
Main challenges in the identification and measurement of indirect costs in projects: A multiple case study |
spellingShingle |
Main challenges in the identification and measurement of indirect costs in projects: A multiple case study Faria, Bruno Cardoso Cost Appropriation Cost management Indirect costs Project costing Project management |
title_short |
Main challenges in the identification and measurement of indirect costs in projects: A multiple case study |
title_full |
Main challenges in the identification and measurement of indirect costs in projects: A multiple case study |
title_fullStr |
Main challenges in the identification and measurement of indirect costs in projects: A multiple case study |
title_full_unstemmed |
Main challenges in the identification and measurement of indirect costs in projects: A multiple case study |
title_sort |
Main challenges in the identification and measurement of indirect costs in projects: A multiple case study |
author |
Faria, Bruno Cardoso |
author_facet |
Faria, Bruno Cardoso Do Vale, João Walter Saunders Pacheco Facin, Ana Lucia Figueiredo [UNESP] De Carvalho, Marly Monteiro |
author_role |
author |
author2 |
Do Vale, João Walter Saunders Pacheco Facin, Ana Lucia Figueiredo [UNESP] De Carvalho, Marly Monteiro |
author2_role |
author author author |
dc.contributor.none.fl_str_mv |
BR+10 Ambiental Comércio e Serviços Ltda Universidade de São Paulo (USP) Universidade Estadual Paulista (Unesp) |
dc.contributor.author.fl_str_mv |
Faria, Bruno Cardoso Do Vale, João Walter Saunders Pacheco Facin, Ana Lucia Figueiredo [UNESP] De Carvalho, Marly Monteiro |
dc.subject.por.fl_str_mv |
Cost Appropriation Cost management Indirect costs Project costing Project management |
topic |
Cost Appropriation Cost management Indirect costs Project costing Project management |
description |
Projects have direct and indirect costs; the direct ones are easily identified and quantified, the indirect ones are difficult to control, because they are generated in favor of more than one project, and even if they are not directly related to the activities, they influence their budget. This study aims to present indirect cost identification methods, analyze the estimation models adopted for its measurement, and also analyze ways of appropriating costs in several projects. The method adopted was the analysis of multiple cases in companies of the industrial, commercial and services sectors. It was verified that projects with greater detail of the scope show less difficulty in identifying indirect costs, directly influencing the method of estimation adopted. The estimate for indirect costs is specific to each company, and its complexity is defined by the volume of data available. The appropriation of indirect costs differs between cases, but has similar objectives in its incorporation in the direct hours of the projects. It is worth highlighting the importance of project planning in the identification of indirect costs, in the choice of measurement methods, and also in the forms of costing for the budget. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-01-01 2021-06-25T10:20:37Z 2021-06-25T10:20:37Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://dx.doi.org/10.1590/0104-530X4913 Gestao e Producao, v. 27, n. 1, 2020. 1806-9649 0104-530X http://hdl.handle.net/11449/205749 10.1590/0104-530X4913 S0104-530X2020000100214 2-s2.0-85099504401 S0104-530X2020000100214.pdf |
url |
http://dx.doi.org/10.1590/0104-530X4913 http://hdl.handle.net/11449/205749 |
identifier_str_mv |
Gestao e Producao, v. 27, n. 1, 2020. 1806-9649 0104-530X 10.1590/0104-530X4913 S0104-530X2020000100214 2-s2.0-85099504401 S0104-530X2020000100214.pdf |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Gestao e Producao |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
Scopus reponame:Repositório Institucional da UNESP instname:Universidade Estadual Paulista (UNESP) instacron:UNESP |
instname_str |
Universidade Estadual Paulista (UNESP) |
instacron_str |
UNESP |
institution |
UNESP |
reponame_str |
Repositório Institucional da UNESP |
collection |
Repositório Institucional da UNESP |
repository.name.fl_str_mv |
Repositório Institucional da UNESP - Universidade Estadual Paulista (UNESP) |
repository.mail.fl_str_mv |
|
_version_ |
1799965028725555200 |