Gestión de costos en desarrollos basados en el internet de las cosas: una revisión de la literatura


Palabras clave:

Costos inter-organizacionales, Costos de servicios, Productos inteligentes


El objetivo del trabajo es identificar las técnicas de gestión de costos que pueden resultar adecuadas para calcular costos de desarrollos de servicios basados en el Internet de las Cosas (IoT, Internet of Things en inglés). La metodología de la investigación se basa en una revisión de la literatura. Para sistematizar la búsqueda se define un marco conceptual que integra la gestión de costos inter-organizacionales y la gestión de servicios desde el enfoque de la cadena de suministros. Si bien no se han recopilado trabajos que abordan el problema específico de la gestión de costos para desarrollos de servicios basados en IoT, las contribuciones vinculadas con gestión de costos inter-organizacionales y de servicios brindan los fundamentos a partir de los cuales se pueden realizar adaptaciones o extensiones para IoT. El trabajo contribuye con una descripción de los aspectos relacionados con el desarrollo de servicios basados en IoT que son fuente de costos. Se describen cuáles propuestas pueden aplicarse para desarrollos IoT


Ahlemann, F., El Arbi, F., Kaiser, M. y Heck, A. (2013). A process framework for theoretically grounded prescriptive research in the project management field. International Journal of Project Management, 31, 43-56.

Amuda Yusuf, G. y Mohamed, F. (2014). Perceived benefits of adopting standard-based pricing mechanism for mechanical and electrical services installations. Australian Journal of Construction Economics and Building, 14(2), 104-119.

Amuda Yusuf, G. y Mohamed, S. (2015). Essential features of a building services standard method of measurement in Malaysia. Engineering. Construction and Architectural Management, 749-770.

Ashton, K. (2009). That "Internet of Things" thing. RFID Journal, 22, 97-114.

Ayach, L., Anouar, A. y Bouzziri, M. (2019). Quality cost management in Moroccan industrial companies: empirical study. Journal of Industrial Engineering and Management, 12(1), 97-114.

Becker, D. y Gaivoronski, A. (2017). Optimisation approach to target costing under uncertainty with application to ICT-service. International Journal of Production Research.

Bonfanti, F. y Cittadin, A. (2019). Management of costs in the production of irrigated rice in a rural property in the South of Santa Catarina. Custos e Agronegocio, 15(3), 165-188.

Calvo, F., de Oña, J., de Oña, R., López, G. y Garach, L. (2014). A proposal for cost-related and market-oriented train running charges. Transportation Planning and technology, 354-372.

Calvo, F., de Oña, J., López, G., Garach, L. y de Oña, R. (2013). Rail track costs management for efficient railway charges. Proceedings of the Institution of Civil Engineers: Transport, 325-335.

Camacho, R. (2010). Factores condicionantes de la gestión de costos interorganizacionales en la cadena. San Pablo, Brasil: Universidad de São Paulo.

Charlebois, S., Creedy, A. y von Massow, M. (2015). "Back of house" - focused study on food waste in fine dining: The case of Delish restaurants. International Journal of Culture, Tourism and Hospitality Research, 278-291.

Cho, C., Chiu, A. H. y Liu, S. (2018). Cost drivers for managing dialysis facilities in a large chain in Taiwan. Management decision, 2225-2238.

Cooper, R. y Slagmulder, R. (1999). Supply chain development for the lean enterprise: interorganizational cost management. New Jersey: IMA Foundation for Applied Research.

Craco, T., Biegelmeyer, U., Ganzer, P., Camargo, M., Olea, P. y Dorion, E. (2014). Cost management of physical distribution: Conceptual model for analysis and application in two industrial companies. Espacios, 1.

Daly, R. (2014). Innovations in cost management. Healthcare financial management: journal of the Healthcare Financial Management Association, 68(3), 50-56.

Davenport, T., Barth, P., y Bean, R. (2012). How "Big Data" Is Different. MIT Sloan Management Review, 22-24.

Dekker, H. C. (2010). Value chain analysis in interfirm relationships: a field study. Management accounting, 1-23.

DhaifAllah, B., Auzair, S., Maelah, R. y Ismail, M. (2019). Measuring inter-organizational cost management and open book accounting. Jurnal Pengurusan, 22.

Dos Santos, J. y Da Silva, M. (2015). Mapping critical success factors for IT outsourcing: The provider´s perspective. International Journal of Enterprise Information System, 62-84.

Durán, O., Alonso, P. y Durán, P. (2019). Spare parts cost management for long-term economic sustainability: using fuzzy activity-based LCC. Sustainability, 11, 1-14.

Erkoyuncu, J., Roy, R., Shehab, E. y Kutshu, E. (2014). An innovative uncertainty management framework to support contracting for product-service availability. Journal of Service Management, 603-638.

Estevez, E. y Janowski, T. (2013). Electronic Governance for Sustainable Development -Conceptual Framework and State of Research. Government Information Quarterly, 30(1), S94-S109.

Favarin, R., Boligon, J., Medeiros, F. y Dias, A. (2014). Cost analysis: A study on the strategies for the formation of the selling price in a microenterprise. Espacios, 35(8), 1-6.

Fehr, L. y Rocha, W. (2018). Open-book accounting and trust: influence on buyer-supplier relationship. RAUSP Management Journal, 597-621.

Fitzgerald, M. (2016). Data-Driven City Management: A Close Look at Amsterdam's Smart City Initiative. Boston: MIT Sloan Management Review.

Furquim, A., Dalla Nora, L., Medeiros, F. y Bolsson, D. (2014). Contribution margin: The case of a net of pharmacies rio grande do sul-Brasil. Espacios, 35(9).

Glogovac, M. y Filipovic, J. (2016). Quality costs in practice and an analysis of the factors affecting quality cost management. Total Quality Management and Business Excellence, 1-24.

Gomes, C., De Liberal, M. y Rached, C. (2019). Cost management in a multi-professional small-scale clinic of popular health services. International Journal of Entrepreneurship, 23(2), 1-13.

Gosselin, M., Henri, J. y Laurin, C. (2015). Costing governmental services in a reformed environment: Unreachable goal or unfinished business. Canadian Public Administration, 384-405.

Gough, H. (2012). Activity based funding of assets. Proceeding of the International Conference on Value Engineering and Management: innovation in the Value Methodology, 50-53.

Gritsenko, O. y Skorba, O. (2015). Internal business control of service quality costs: managerial aspect. Actual Problems of Economics, 165, 365-372.

Gubbi, J., Buyya, R., Marusic, S. y Palaniswami, M. (2013). Internet of Things (IoT): a vision, architectural elements, and future directions. Future Generation Computer Systems, 29(7), 1645-1660.

Hammed, R., Mohamad, O., y Hamid, O. y Tapus, N. (2015). Design of e-Healthcare management system based on cloud and service oriented architecture. 2015 E-Health and Bioengineering Conference. Rumania: Grigore T. Popa University of Medicine and Pharmacy.

Henry, A., Erowele, G., Ndefo, U., Milton-Brown, J., Anassi, E., Green, W., . . . Okpara, A. (2011). From A to Z: Medication cost-management strategies for disproportionate share hospitals. American Health and Drug Benefits, 4(3), 172-180.

Hsu, C., y Peng, C. (2012). A case study of using 7S framework to improve business process for call centre reforming. International Journal of Enterprise Network Management, 17-32.

Hsu, S., y Qu, S. (2012). Strategic Cost Management and Institutional Changes in Hospitals. European Accounting Review, 5(1), 499-531.

Ishii, H., Kimino, K., Aljehani, M., Ohe, N. y Inoue, M. (2016). An Early Detection System for Dementia using the M2M/IoT Platform. Procedia Computer Science, 96, 1332-1340.

Jáč, I., Sedlář, J., Zaytsev, A. y Zaytsev, A. (2013). Principles of creating a cost-cutting strategy at an enterprise by means of the Lean production Concept. E a M: Ekonomie a Management, 75-84.

Jansik, C. y Irz, X. (2015). Competitiveness Makes a Difference in the European Dairy Sector. EuroChoices, 12-19.

Jernigan, S., Ransbotham, S. y Kiron, D. (2016). Data Sharing and Analytics Drive Success with IoT. Boston: MIT Sloan Management Review.

Ji, H. y Sun, Q. (2011). Research on the engineering cost estimation and its design. Proceeding of the 16 th International Symposium on Advancement of Construction Management and Real Estate, CRIOCM, 472-474.

Johnson, T. y Borgos, S. (2012). Envolve and integrate: a new imperative for ambulatory care. Healthcare financial management: Journal of the Healthcare Financial Management Association, 68-73.

Kabanov, V. (2018). Linear representation of the CVP model. 32 Internacional Business Information Management Association Conference, 224-230.

Kajüter, P. y Kulmala, K. (2005). Open-book accounting in networks: Potential achievements. Management Accounting Research, 179-204.

Kranz, M. (2017). Building the Internet of Things. Hoboken, EEUU: John Wiley y Sons, Inc.

Kros, J., Scott Nadler, S. y Chen, H. (2011). The adoption and utilization of online auctions by supply chain managers. Transportation Research Part E: Logistics and Transportation Review, 47(2), 105-114.

Ku, E. (2013). Putting forth marketing competencies strength with collaborating partners in the hotel industry. Service Business, 679-697.

Kullawong, T. y Butdee, S. (2015). Integrating reliability-centered maintenance with cost optimization and application in plant of hard chrome plating. International Journal of Industrial Engineering and Management, 85-92.

Lelkes, A. (2019). Weighted average consumption of cost drivers. Journal of Applied Accounting Research, In press.

Lukic, R., Hanic, A. y Hanic, A. (2012). Target costs as a factor in retail price. Technics Technologies Education Management, 1822-1830.

Mashau, P. y Makhunga, M. (2018). The effects of cost cutting measures to staff performance. African Renaissance, 119-137.

Mbachu, A. y Frei, M. (2011). Diagnosing the strategic health of an organization from SWOT analysis results: Case study of the Australasian cost management profession. Construction Management and Economics, 287-303.

McAfee, A. y Brynjolfsson, E. (2012). Big Data: The Management Revolution. Harvard Business Review, 10, 60-79.

Mihǎilǎ, M. (2011). Cost management - impact in decision making. Journal of Applied Economic Sciences, 6(4), 304-307.

Mishra, A. y Mishra, D. (2011). A legal business information system: Implementation process context. Acta Polytechnica Hungarica, 8(2), 45-59.

Mouritsen, J., Hansen, A. y Hansen, C. (2001). Inter-organizational controls and organizational competencies. Management Accounting, 221-244.

Muha, R. (2019). An overview of the problematic issues in logistics cost management. Pomorstvo, 33(1), 102-109.

Mun, S. y Jang, S. (2018). Restaurant operating expenses and their effects on profitability enhancement. International Journal of Hospitality Management, 68-76.

Munjal, S. y Sharma, S. (2012). Applying innovative food cost management practices in inflationary times: Indian budget restaurant segment experiences. Worldwide Hospitality and Tourism Themes, 4(5), 463-477.

Muñoz Colomina, C. I. (1993). La Contabilidad de Gestión y las Empresas de Servicios. En E. C. Taliani, Nuevas Tendencias en Contabilidad de Gestión: "Implantación en la empresa española, 431. Madrid: Ediciones AECA.

Naoui, F. (2014). Customer service in supply chain management: A case study. Journal of Enterprise Information Management, 27(6), 786-801.

Nathaphan, S. y Chunhachinda, P. (2012). Determinants of growth for Thai mutual fund industry. International Research Journal of Finance and Economics, 120-131.

Nechaeva, P., Natalia, V. A. y Sdriev, D. (2016). Transaction costs in the integration of logistics and marketing in the procurement. Academy of Strategic Management Journal, 59-66.

Nel, H. y Pretorius, J. (2016). The design of Qtrac: An automated quality and cost management system for projects. Proceeding of the International Conference on Industrial Engineering and Operations Management, 169.

Ntshonga, O. y Kamala, P. (2019). Suitability of conventional management accounting practices to small and medium enterprises operating in the hotel sector of the Cape Metropole. African Journal of Hospitality, Tourism and Leisure, 8(5), 1-14.

Oliveira, J., Nunes, M. y Afonso, P. (2018). Managing costs in software development. 9th International Conference on Intelligent System 2018: Theory, Research and Innovation in Applications, 365-370.

Olson, N., Nolin, J. y Nelhans, G. (2015). Semantic web, ubiquitous computing, or internet of things? A macro-analysis of scholarly publications. Journal of Documentation, 71(5), 884-916.

Otekunrin, a., Nwainji, T., Agba, D., Olowookere, J., Fakile, S., Ajayi, S., . . . Oladiran, T. (2018). Outsourcing of accounting services and strategic cost management method: A case study of dangote flour Plc and Doyin Investment Nig. Ltd. Proceeding of the 32 nd International Business Information Management Association Conference, IBIMA 2018, 8452-8465.

Palkina, E., Zhuravleva, N. y Panychev, A. (2015). New approach to transportation service pricing based on the stakeholder model of corporate governance. Mediterranean Journal of Social Sciences, 299-308.

Papagiannis, F., Gazzola, P., Burak, O. y Pokutsa, I. (2018). Overhauls in water supply system in Ukraine: A hydro-economic model of socially responsible planning and cost management. Journal of Cleaner Production, 358-369.

Parker, L. (2016). From scientific to activity based office management: A mirage of change. Journal of Accounting and Organizational Change, 177-202.

Pavlatos, O. (2012). The impact of CFOs` characteristics and information technology on cost management system. Journal of Applied Accounting Research, 242-254.

Perevozova, I., Mohnenko, A., Mykhailyshyn, L., Stalinska, O. y Vivchar, O. (2019). Formation of account for reservoir expenses model. Academy of Accounting and Financial Studies Journal, 23, 1-6.

Porter, M. y Heppelmann, J. (2014). How Smart, Connected Products Are Transforming Competition. Harvard Business Review, 4-23.

Roopsing, T. y Artsri, T. (2019). Factors affecting the management success of small and medium enterprises in the electrical and electrical and electronic industry in Thailand. Academy of Strategic Management Journal, 18(2), 1-17.

Rubin, G. (2017). Costing in radiology and health care: Rationale, relativity, rudiments, and realities. Radiology, 282(2), 333-347.

Sánchez, M. y Schneider, D. (2014). Project Management, Strategic Management and Sustainable Development: A Review of the Literature. Revista Metropolitana de Sustentabilidade, 4(3), 28-49.

Sanjeev, G., Jauhari, V., Sanjeev, G. y Jauhari, V. (2012). The emerging strategic and financial issues in the Indian hospitality industry: An overview. Worldwide Hospitality and Tourism Themes, 403-409.

Sheikhzadeh, A. y Heidari, H. (2011). Improving a model for new service development. IEEE International Conference on Industrial Engineering and Engineering Management, 674-678.

Siguenza-Guzman, L., Van den Abbeele, A., Vandewalle, J., Verhaaren, H. y Cattrysse, D. (2014). Using time-driven activity-based costing to support library management decisions: A case study for lending and returning processes. Library Quarterly, 84(1), 76-98.

Sinkkonen, T., Marttonen, S., Tynninen, L. y Kärri, T. (2013). Modeling costs in maintenance networks. Journal of Quality in Maintenance Engineering, 330-344.

Slagmulder, R. (2002). Managing costs across the supply chain. En S. Seuring, y M. Goldbach, Cost management in supply chains (págs. 75-88). Heidelberg: Physica-Verlag.

Souza, B. (2008). Factores condicionantes de la gestión de costos interorganizacionales. São Paulo: Universidad de São Paulo.

Souza, B., y Rocha, W. (2008). Fatores condicionantes da gestão de custos interorganizacionais. Congresso USP de Controladoria e Contabilidade (pág. 8). San Pablo, Brasil: ABC.

Souza, B. y Rocha, W. (2009). GCI Gestão de Custos Interorganizacionais: Gerenciamento de resultados entre organizações distintas por meio de ações coordenadas. San Pablo, Brasil: Atlas.

Souza, M. A., Braga, A. y Krombauer, C. (2014). Mapeamento da gestao de custos interorganizacionais: uma meta-análise envolvendo pesquisadores, método e discussoes. ConTexto, 41-52.

Srimuk, N. y Choibamroong, T. (2015). Business investment strategy of SME restaurants. Research Journal of Business Management, 9, 457-469.

Stoshikj, M., Kryvinska, N. y Strauss, C. (2014). Efficient managing of complex programs with project management services. Global Journal of Flexible Systems Management, 15(1), 25-38.

Şuiu, I. y Diaconu, E. (2012). The role of the cost information system for the economic efficiency in crisis conditions. Quality - Acess to Sucess, 675-681.

Suvittawat, A. (2017). Strategic procurement in supply chain management: 7 New expectation skills for effective procurement. International Journal of Applied Business and Economic Research, 15(3), 69-74.

Tanoto, Y. y Setiabudi, D. (2016). Development of autonomous demand response system for electric load management. 2016 Asian Conference on Energy, Power and Transportation Electrification, ACEPT 2016, 1-6. Marina Bay Sands, Singapur: IEEE.

Tóth, S., Ettl, G., Könnyu, N., Rabotyagov, S., Rogers, L. y Comnick, J. (2013). ECOSEL: Multi-objetive optimization to sell forest ecosystem services. Forest Policy and economics, 73-82.

Van Alstyne, M., Parker, G. y Choudary, P. (April de 2016). Pipelines, Platforms, and the New Rules of Strategy. Harvard Business Review, 54-60,62.

Vasylieva, T., Radchenko, O. y Kryvych, Y. (2014). Effect from Bank´s marketing communication instruments usage estimation. Economics Annals XXI, 7-8, 65-68.

Vieira, E., Sausen, J. y Kelm, M. (2018). strategic cost management: A model proposal for the agricultural machinery and implements industry. Custos e agronegocio, 332-360.

Voselman, E. y Meer-Kooistra, J. (2009). Accounting for control and trust building in interfirm transactional. Accounting, Organizations and Society, 263-283.

Wakefield, J. y Thambar, P. (2019). Applying target costing to the service sector: Sunline auto insurance case. Issues in Accounting Education, 34(3), 1-19.

Wang, W., He, Z., Huang, D. y Zhang, X. (2014). Research on Service Platform of Internet of Things for Smart City. In J. Jiang, & H. Zhang (Ed.), ISPRS Technical Commission IV Symposium. XL-4, 301-303. Suzhou, China: Int. Arch. Photogramm. Remote Sens. Spatial Inf. Sci.

Williams, J. (2012). Finding your organization`s sweet spots for cost management. Healthcare financial management: journal of the Healthcare Financial Management Association, 84-90.

Woo, C., Jung, J., Euitack, J., Lee, J., Kwon, J. y Kim, D. (2016). Internet of Things Platform and Services for Connected Cars. In M. Ramachandran, G. Wills, R. Walters, V. Mendez Muñoz, & V. Chang (Ed.), Proceedings of the International Conference on Internet of Things and Big Data, 469-478. Roma, Italia: Science and Technology Publications, Lda.

Yang, S., Pan, L. y Liu, S. (2019). An online algorithm for selling your reserved IaaS Instances in Amazon EC2 marketplace. IEEE International Conference on Web Services, 296-303. Milán, Italia: IEEE Press.

Zhang, J., y Feng, D. (2014). Research on collaborative management mode of engineering cost based on BIM technology in construction stage. Proceeding of 2013 4th Intenational Asia Conference on Industrial Engineering and Management Innovation, 331-341.

Zhou, C., Fan, H. y Jiang, W. (2011). A model for supply chain logistics cost management based on analytic hierarchy process. Proceedings 2011 International Conference on Business Management and Electronic Information, 269-273. Pekín, China.

Zunino, A., Borgert, A. y Schultz, C. (2012). The integration of benefit-cost ratio and strategic cost management: The use on a public institution. Espacios, 1-2.



2021-06-28 — Actualizado el 2021-06-29


Cómo citar

Sanchez, M. A., & De Batista, M. (2021). Gestión de costos en desarrollos basados en el internet de las cosas: una revisión de la literatura. SaberEs, 13(1), 31–55. Recuperado a partir de (Original work published 28 de junio de 2021)




Artículos más leídos del mismo autor/a