Publicação
Proposal for the implementation of costing systems: A project management perspective
| Resumo: | The estimation of the cost of goods and services offered by an organization is becoming increasingly complex due to the large number of different activities taking place, compounded by the existing uncertainty within and outside organizations. Various methodologies, such as activity-based costing and time-based costing, are used for cost estimation. However, from a technical standpoint, these methodologies have proven their great potential; nevertheless, their implementation or adaptation by organizations sometimes fails. Researchers have acknowledged that these issues go beyond technical matters and link the success of these projects to aspects such as organizational structure, decision-makers' needs, organizational culture, among others. This article proposes a methodology to address the implementation of costing systems for different organizational environments. Different approaches to addressing cost-related issues, diverse strategies for tackling projects given organizational complexity, and a framework that integrates both perspectives of costing systems and projects will be reviewed. |
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| Autores principais: | Jiménez Carabalí, Victor |
| Outros Autores: | Afonso, Paulo |
| Assunto: | Activity-Based Costing Costing System Project Management Gestión de Proyectos Sistema de Costeo Costeo Basado en Actividades |
| Ano: | 2024 |
| País: | Portugal |
| Tipo de documento: | comunicação em conferência |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade do Minho |
| Idioma: | inglês |
| Origem: | RepositóriUM - Universidade do Minho |
| Resumo: | The estimation of the cost of goods and services offered by an organization is becoming increasingly complex due to the large number of different activities taking place, compounded by the existing uncertainty within and outside organizations. Various methodologies, such as activity-based costing and time-based costing, are used for cost estimation. However, from a technical standpoint, these methodologies have proven their great potential; nevertheless, their implementation or adaptation by organizations sometimes fails. Researchers have acknowledged that these issues go beyond technical matters and link the success of these projects to aspects such as organizational structure, decision-makers' needs, organizational culture, among others. This article proposes a methodology to address the implementation of costing systems for different organizational environments. Different approaches to addressing cost-related issues, diverse strategies for tackling projects given organizational complexity, and a framework that integrates both perspectives of costing systems and projects will be reviewed. |
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