Consulting engineering industry has been developed progressively, establishing companies that work in a very competitive market. These companies have their own production function (based on personnel expenses and capital), and they are subject to the economic laws that govern the markets and the agents that work in them.; The growth of the industry is manifested by the existence of economic scales, since the law of diminishing marginal utility is not yet operational. However, the industry needs to establish a specific management control in order to improve its competitiveness and exceed the real limitations of the accounting (financial, managerial,...).; This thesis presents, theoretically, the management control in the consulting engineering industry, fixing its range and contents. Cost control is a central part of management control. An activity-based costing method is used. A general principle considered is the total cost absorption. This means that the expenses are assigned to end products. The carrier of cost is the variable hour-technician, so cost can be input to activities. The standard cost per unit time is computed by adding fixed and administrative expenses using four distributions of five expense levels so defined.; After a theoretical formulation, a model of management control (COGEST) is designed, developed and tested. It is then implemented into a database system and a multi-user computer application in real time and remote access. A relational model is used as a database management system based on a distributed computer architecture supported by Microsoft Access.
展开▼
