Resumen de Un nuevo sistema integrado de gestion de costes en proyectos de obra civil y edificacion
The increasing complexity and demands of the construction sector make one ponder about the need for new tools and approaches that help to forecast and have a more precise control of the costs pertaining to construction projects. In fact, in recent years, the areas of planning and control of costs have attracted considerable attention from both academics and professionals (practitioners). In the past, methods of estimation and cost optimization, often centered on specific problems, have been proposed. In contrast, the present work addresses the issue at a more general level. In particular, we present a general planning and cost control system in decision making, which incorporates managerial accounting concepts using a novel approach, which takes into account the entire life cycle of the constructive process (building or civil work) and which is oriented specifically towards the property. Consequently, it is a system for cost control that encompasses from the feasibility study up to the restitution of the building back to the environment by means of its demolition or sale and/or its reutilization on a different use, that is to say, up to when the property changes. Focusing on the scope of the property and, more particularly, on the planning of the project, available choices of the project income, whether a result of public, private, or mixed financing, will be made. In accomplishing this objective, financial factors, such as interest rates, return on investment, financial indexes (irr, npv, etc.), taxes, depreciation, inflation, etc. Will be considered. Within the scope of the property and more specifically, within the materialization stage, the main cost structure corresponding to the projects will be defined. In the confines of the utilization stage, the system offers indicators of the evolution of the costs along time, and functions as a control system for the utilization costs. Finally, when considering the new project being executed within the framework of the restitution stage, a process similar to the one used in the viability and materialization stages is presented. Across the extent of the stages of the project¿s lifecycle, the system is designed to be a user-friendly tool that offers guidance in the project¿s cost control and decision making.
