Bezeroen Bidez's Procedure of Contextualization in Cuban Construction Enterprises

Abstract

A Bezeroen Bidez's procedure of contextualization, technique for functional analysis of costs based on the customer's opinion, was designed. This management tool does not simply pursue to reduce costs in a determined product or service, but to achieve a distribution according to the customer's desires and expectations. The implementation of this method in ECOAI No. 8 decreased deviations detected between cost distribution in that enterprise and the Municipal Department of Housing Investment (UMIV, Spanish acronym) in Santiago de Cuba. Bezeroen Bidez neither replaces costs analysis nor decreases finance needs and its accounting; in fact, contributes to understand costs behaviour taking into account the costumer's perspectives. Discrepancies detected between cost's functional distribution regarding construction price system in Cuba (PRECONS II), along with the criteria on significance level in identified functions by selected experts and the client's preferences, in connection with the significance of functions that characterize a building process of ground leveling, was determined in this research.