Costs

El título de este breve comentario habla de “hermosos autos sin motor”, una expresión tomada del reporte general presentado por Burbank, Farhang y Kritzer en el XIV Congreso Mundial de Derecho Procesal celebrado en Heidelberg en el año 2011.  Los autores la utilizaron para ilustrar el fracaso de los sistemas de derecho comparado que han introducido mecanismos de acciones de clase sin atender a la estructura de incentivos que debe acompañarlos (si se pretende que se usen y funcionen, claro está).

A variety of models for the prediction of effort costs in software projects have been developed, including some that are specific for Web applications. In this research we tried to determine if the use of specific models is justified by comparing the cost behavior of Web and no-Web projects. We focused on two aspects of the cost calculation: the diseconomies of scale in software development and the impact of some project features that are used as cost drivers. We hypothesized that for these kinds of projects, diseconomies of scale are higher but the cost-increasing effect of the cost drivers is mitigated. We tested such hypotheses using a set of real projects. Our results suggest that both hypotheses hold. Thus, the present research’s main contribution to the literature is that the development of specific models for the estimation of effort costs for the case of Web developments is justified.

RESUMO A partir de 2014 os municípios deverão implantar sistemas de custos em obediência às Normas Brasileiras de Contabilidade Aplicadas ao Setor Público e às normas da Secretaria do Tesouro Nacional. Em visita a um município de Rondônia verificou-se que não existe sistema custos. Desse modo, obteve-se a seguinte questão: para a administração municipal é mais viável o transporte escolar com veículos de frota própria ou a terceirização desses serviços? O objetivo é identificar a forma mais econômica ou vantajosa para a administração pública na execução dos serviços de transporte escolar. O estudo teve o delineamento de estudo de caso. Para tanto, procedeu-se a uma pesquisa de campo e documental. Os documentos utilizados foram os processos administrativos junto aos setores de Contadoria, Secretaria de Educação, Departamento de Recursos Humanos e Almoxarifado. Utilizou-se ainda a entrevista informal para dados complementares. Verificou-se que, no caso, não houve diferença significativa, pois R$ 0,63 não representa um valor para dizer o que seria mais vantajoso para o município. No entanto, se a gestão priorizar o uso do pregão eletrônico, como modalidade de licitação, e adquirir peças, serviços, combustíveis e outros custos mais acessíveis ou menos onerosos, afirma-se que seria mais vantajosa a manutenção da atividade do transporte escolar com recursos próprios. ABSTRACT From 2014 the municipalities should deploy cost systems in obedience to the Brazilian Norms Accounting Applied to the Public Sector and to the standards of the National Treasury. On a visit to a municipality of Rondonia it was found that there is no system costs. In this way, we obtained the following question: to the municipal administration is more viable school transport vehicles with own fleet or the outsourcing of these services? The objective is to identify the most cost-effective way or advantageous for the public administration in the implementation of services for school transport. The study had the outline of the case study. For both, there was a field survey and documentary. The documents used were the administrative processes in the sectors of Audit firm, the Department of Education, Department of Human Resources and storeroom. We also used the informal interview for additional data. It was found that, in this case, there was no significant difference, because R$ 0.63 does not represent a value to say that it would be more advantageous for the municipality. However, if the management prioritize the use of the electronic trading system, as a modality of bidding, and acquire parts, services, fuels and other costs more accessible or less costly, says that it would be more advantageous to maintain the activity of the school transport with own resources.