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- Title
ATUALIZAÇÃO DOS CUSTOS A VALOR PRESENTE EM PROJETOS DE PESQUISA: ESTUDO DE CASO EM UMA INSTITUIÇÃO CIENTÍFICA, TECNOLÓGICA E DE INOVAÇÃO.
- Authors
Rodrigues Ferreira, Luis Fernando; Perozzo Noll, Rodrigo; Yanzer Cabral, Anderson Ricardo
- Abstract
This study aimed to demonstrate the application of the monetary correction technique to the costs of a research project with in financial management tools, in order to proceed with the valuation of Intellectual Property. Among the challenges in valuation, the absence of methodologies and information for analyzing costs and marketprices stands out. This work encompassed bibliographic research and the development of a qualitative case study, involving the analysis of secondary data from a research project made public ly available in a Scientific, Technological, and Innovation Institution. Management tools such as budgeting, managerial chart of accounts, costs preadsheet, income statement, and methodology for cost monetary correction were examined. The results indicated that not applying monetary correction could lead to financial loss by failing to bring the incurred costs to present value. As a contribution of this study to research project management, it was found that employing monetary correction provides significant supportt o the Intellectual Property valuation process by bringing the incurred costs to present value adjusted for inflation.
- Subjects
INDEXATION (Economics); BUDGET; INTELLECTUAL property; COST
- Publication
Revista Inovação, Projetos e Tecnologia, 2023, Vol 11, Issue 2, p1
- ISSN
2318-9851
- Publication type
Article
- DOI
10.5585/iptec.v11i2.25104