Gestión de costos en desarrollos basados en el internet de las cosas: una revisión de la literatura
DOI:
https://doi.org/10.35305/s.v13i1.242Palabras clave:
Costos inter-organizacionales, Costos de servicios, Productos inteligentesResumen
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 IoTCitas
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