INTEGRACIÓN DE LAS ESTRUCTURAS DE DESGLOSE DEL COSTE Y TRABAJO EN EL SECTOR DE LA CONSTRUCCIÓN

Abstract

In the construction industry, this research tries to expose the advantages of using the structural system of decomposition of the cost, as a basis for the realization of the work breakdown structure -WBS-, given the achieved advances in standardization, harmonization and unification by cost classification systems. The WBS defines exhaustively and organizes hierarchically the project scope, representing all the specified work to achieve the set objectives and create the required deliverables, whose early development involves more accurate cost, time, resource and risk planning. The item of work, as a unitary element of division, result of the integration of the work package and cost account concepts, links main constraints of the project, allowing a correct estimation, scheduling and control. The lack of definition in the project, reflected in the omission of items, is one of the main sources of failure, leading to overruns, delays and/or quality losses. Thanks to the participation of technicians and project managers in the construction sector, and through structural equations, the criticality and influence of WBS is investigated and concluded to achieve the proposed objectives.