Un nuevo sistema de gestión de costes de proyectos de construcción para aumentar la competitividad y la trazabilidad para entornos de proyectos

A New Cost Management System for Construction Projects to increase Competitiveness and Traceability in a Project Environment

Autores/as

DOI: https://doi.org/10.6018/rcsar.357961
Palabras clave: Entorno de los proyectos de construcción, Gestión de los costes de los proyectos, Cálculo de costes por actividades centrado en el rendimiento, Gastos generales de los proyectos, Costes competitivos

Resumen

El objetivo principal de la investigación es utilizar nuevos métodos de cálculo de costes en los proyectos de construcción para reducir y controlar las desviaciones de costes y algunas limitaciones que presentan los modelos tradicionales. La hipótesis de la investigación se basa en la capacidad sinérgica del cálculo de costes basado en actividades centradas en el rendimiento, en combinación con el método de cálculo de costes objetivo para fomentar la competitividad del sistema de control de costes para entornos de proyectos. El método se elaboró para controlar los gastos directos y generales del proyecto durante su ejecución. Se realizó una entrevista con 26 directores financieros en dos o cuatro ocasiones entre junio de 2016 y mayo de 2017 con el fin de validar y modificar el método. Siguiendo una entrevista semiestructurada, el método propuesto contribuyó a aumentar la precisión, la certidumbre y la rastreabilidad de los costes y proporcionó la integridad del sistema contable, técnico y operacional. Además, se analizan las desviaciones y se reducen los costes al considerar las condiciones competitivas y estratégicas. También se limita el coste objetivo de los paquetes de trabajo y se genera una alerta al finalizar cada uno de ellos. Además, de acuerdo con el test de Friedman, existe una capacidad competitiva significativa en comparación con el método convencional de control de costes en los proyectos y también se aplica en un estudio de caso.

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Publicado
01-01-2021
Cómo citar
Toosi, H., & Chamikarpour, A. (2021). Un nuevo sistema de gestión de costes de proyectos de construcción para aumentar la competitividad y la trazabilidad para entornos de proyectos: A New Cost Management System for Construction Projects to increase Competitiveness and Traceability in a Project Environment. Revista de Contabilidad - Spanish Accounting Review, 24(1), 31-47. https://doi.org/10.6018/rcsar.357961
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