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

Q3 Engineering

Gestao e Producao Pub Date : 2020-01-01 DOI:10.1590/0104-530x4913

Bruno Cardoso Faria, J. Vale, Ana Lúcia Figueiredo Facin, M.M. de Carvalho

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引用次数: 1

Abstract

Abstract 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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识别和测量项目间接成本的主要挑战:多案例研究

项目有直接成本和间接成本;直接影响很容易识别和量化，间接影响很难控制，因为它们是为多个项目产生的，即使它们与活动没有直接关系，它们也会影响它们的预算。本研究旨在提出间接成本的识别方法，分析其计量所采用的估算模型，并分析几个项目中成本的归属方式。所采用的方法是对工业、商业和服务部门公司的多个案例进行分析。经证实，范围更详细的项目在确定间接成本方面的困难较小，直接影响所采用的估算方法。对间接成本的估计是针对每个公司的，其复杂性是由可用数据量决定的。间接费用的拨款在不同情况下有所不同，但在项目的直接时间内具有相似的目标。值得强调的是，项目规划在确定间接费用、选择计量方法以及预算成本计算形式方面的重要性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Gestao e Producao Engineering-Industrial and Manufacturing Engineering

CiteScore

1.60

自引率

0.00%

发文量

审稿时长

44 weeks

期刊介绍： Gestão & Produção is a journal published four times a year year (March, June, September and December) by the Departamento de Engenharia de Produção (DEP) of Universidade Federal de São Carlos (UFSCar). The first issue of Gestão & Produção was published in April, 1994. Actually, G&P was result of experience of professors of DEP/UFSCar in editing, in the beginning, "Cadernos DEP" in the 1980s, followed by "Cadernos de Engenharia de Produção". The last three issues of "Cadernos de Engenharia de Produção" were a test previous to the launch of Gestão & Produção because most of the journal characteristics were already established, like regularity.