Discrepancy in the classification of costs in the construction industry: A comparative study of the “Regulation of the Public Works and Related Services with the same for the state and the municipalities of Guanajuato Act” and the norms of financial reporting
Vol. 1 No. 2 (2012), ARTICLES
Vol. 1 No. 2 (2012)

Discrepancy in the classification of costs in the construction industry: A comparative study of the “Regulation of the Public Works and Related Services with the same for the state and the municipalities of Guanajuato Act” and the norms of financial reporting

ARTICLES
https://doi.org/10.15174/cj.v1i2.64
Published 2013-02-01
Eva Lozano Montero
Universidad de Guanajuato
PDF (Español (España))

Keywords

Costs classification
Construction industry
Public works law
Financial information standards

How to Cite

Lozano Montero, E. (2013). Discrepancy in the classification of costs in the construction industry: A comparative study of the “Regulation of the Public Works and Related Services with the same for the state and the municipalities of Guanajuato Act” and the norms of financial reporting. Ciencia Jurídica, 1(2), 63–82. https://doi.org/10.15174/cj.v1i2.64
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Abstract

In the construction industry, the right classification of costs, including direct and indirect expenses, is of utmost importance to give certainty to the decision making process for tendering and expected profit of a given work proposal. In this paper, the process of classification of costs and direct and indirect expenses is analyzed from two view-points: while the technical one is carried out considering the Bylaw of the Public Works and Related Services Law for the State and Municipalities of Guanajuato, the accountable and financial one is done according to the Financial Information Standards. Based on found costs classification discrepancies, solutions to improve costs categorization for the construction industry are proposed.
https://doi.org/10.15174/cj.v1i2.64
PDF (Español (España))

References

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