Costs of compliance with the law in personnel management

Mortikov, Vitalii

doi:10.22394/2304-3369-2020-5-87-97

Cited by 2 publications

(1 citation statement)

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“…This includes, but is not limited to, direct labor, materials, equipment, services and facilities, information technology and special categories such as financing costs (including interest rates), inflation allowance, foreign exchange rates or a contingency reserve for costs (PMI, 2017). Indirect costs are costs that depend on the company's administrative activity (Lesnikov, 2009;Mortikov, 2020). If these are entered into the project estimate, they can be included at the activity level or at higher levels (PMI, 2017).…”

Section: Resultsmentioning

confidence: 99%

Main cost estimation models in projects used by banks and fintechs in Brazil

Pedroza,

Fortes

2024

JASCS

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Project cost management has become fundamental in banks and "fintechs" that operate in the Brazilian market, offering greater competitive advantage and greater operational efficiency. This study aims to identify which methods can be used to make preliminary estimates of projects, such as: Expert opinion, analogous estimation, parametric estimation, bottom-up estimation, three-point estimation and data analysis. The intention is to improve the accuracy of cost estimates in financial institutions' project planning. Furthermore, it analyzes the relationship between investments in technology projects and the profitability of a bank and a "fintech" in the period from 2019 to 2021. From the results found, a negative and statistically significant correlation was found between IT project investments in relation to the ROA variable. It has been proven that investment in projects improves the performance of banks and "fintechs", but its impact is negative on profitability. Another aspect that deserves to be commented on is that in Bank and "fintech" projects, the "bottom-up" estimate is the most suitable because a budget is established and the costs are detailed in the development of the project.

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Section: Resultsmentioning

confidence: 99%