Resumo

GONZALEZ DELGADO, Nora de las Mercedes  e  MAS LOPEZ, Carlos Javier. Determination of the Cost of a Dredging Project: Procedure for Recording Expenses and Calculating Costs: Case Study. Cofin [online]. 2018, vol.12, n.2, pp.214-225. ISSN 2073-6061.

The main objective of the work consists on the elaboration of a procedure for the recording of the expenses and calculation of the costs in the Maritime Construction Company, for which the investigation is oriented towards the identification of the costs that are part of the service of a dredging work, considered as the fundamental activity of the entity. To achieve this purpose, expenses were classified and cost centers and areas of responsibility were created, as well as models and records to quantify the cost of this type of works.

Palavras-chave : costs; dredging; expenses; procedure.

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