Levantamento das práticas de gerenciamento de custos utilizados pelas empresas em seus projetos

Abstract

The aim of this study is to survey the cost management practices used by companies in their projects. Since ensuring that a project adheres to the parameters established for costs is challenging, cost management practices seek to ensure that resources are spent correctly and at the right time, ensuring a positive cash flow for the project and reducing the need to reallocate amounts to cover unforeseen events. Based on the theory related to cost management in projects, the survey method was used to identify the practices that have been most used in companies, with the aim of improving cost management, providing a vision that considers not only the containment of expenses, but also the maximization of return on investment. The main result was the use of three main practices by companies: the value-added method, cost-benefit analysis, and zero-based budgeting.