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SaberEs
versão impressa ISSN 1852-4418versão On-line ISSN 1852-4222
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SANCHEZ, Marisa A. e DE BATISTA, Marianela. Internet of things developments cost management: a literature review. SaberEs [online]. 2021, vol.13, n.1, pp.31-55. ISSN 1852-4418.
The work aims to identify cost management techniques that may be suitable for calculating costs of services development based on the Internet of Things (IoT). The research methodology is based on a literature review. A conceptual framework is defined that integrates inter-organizational cost management and service management from a supply chain approach to systematize the search. Although no work has been recovered that addresses the specific problem of cost management of IoT-based services, the contributions related to inter-organizational and services cost management provide the foundations from which can make adaptations or extensions for the case of IoT. The work contributes with a description of the cost drivers emerging in an IoT-based service. Relevant proposals to IoT service development cost management are described.
Palavras-chave : Inter-organizational costs; Service costs; Digital transformation.