Gerenciamento de projetos : o emprego do sistema ABC no custeio de projetos de empresas de consultoria de organização

Abstract

The objective of this research is to investigate the costing structure in Management Consulting Firms' projects, through the analyses of the cost identification and cost distribution, in twenty-one projects concluded by a representative organization in this market share. In addition, this research aims to systematize the cost management processes and systems of the Management Consulting Firms' products and services and, to present Activity Based Costing (ABC) System as a possibility of a cost allocation structure designed specifically for projects. The methodological approach of this research involves bibliography and documental researches, as the last, was the main technique of this work. Qualitative and quantitative methods are used to data analysis. This work is presented in four sections. In the first section, the objectives and the used methodology are presented. In the second section are presented the concepts and context about Management Consulting Services, the project management knowledge areas and, the knowledge about the cost area. In the third section are presented the qualitative and quantitative data analyses, the explanation and a numerical essay to apply the ABC method for projects. The last section includes the conclusions and considerations.