A elaboração de um orçamento variável

Werolin, A. E.

doi:10.1590/s0034-75901965000300006

Cited by 7 publications

(1 citation statement)

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“…As they are directly related to the execution of the project, they do not need apportionment with other projects of the organization's portfolio. Indirect costs, that is, those that are not directly related to project execution, are more complex and difficult to estimate, especially in the planning and determining the project budget, when a more detailed definition and concrete knowledge are needed of the final product or service (Werolin, 1965;Gusberti et al, 2009;Zahaikevitch et al, 2013).…”

Section: Introductionmentioning

confidence: 99%

Main challenges in the identification and measurement of indirect costs in projects: a multiple case study

Faria¹,

Vale

Facin

et al. 2020

Gest. Prod.

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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.

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Section: Introductionmentioning

confidence: 99%

Main challenges in the identification and measurement of indirect costs in projects: a multiple case study

Faria¹,

Vale

Facin

et al. 2020

Gest. Prod.

View full text Add to dashboard Cite

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G

Kümmerling‐Meibauer¹

2004

Klassiker Der Kinder- Und Jugendliteratur

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Contabilidade decisorial: um sistema integrado de informações para diretores e gerentes

Paranhos¹

1969

Rev. adm. empres.

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Nos contatos diários com homens de emprêsa e responsá-veis pela administração de negócios, sente-se uma preocupação sempre crescente com o aperfeiçoamento de métodos e sistemas administrativos visando a prover as emprêsas de informações mais precisas, objetivas e rápidas, de modo a atenderem melhor suas necessidades em face da conjuntura econômica em evolução.De fato, diversas técnicas administrativas, que há dez anos preenchiam plenamente sua finalidade, hoje já estão se tornando obsoletas e vêm sendo substituídas por outras mais avançadas e adequadas às necessidades atuais.

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A elaboração de um orçamento variável

Cited by 7 publications

References 0 publications

Main challenges in the identification and measurement of indirect costs in projects: a multiple case study

Main challenges in the identification and measurement of indirect costs in projects: a multiple case study

G

Contabilidade decisorial: um sistema integrado de informações para diretores e gerentes

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