Optimización del Control de Costos en Proyectos de Construcción en Ecuador: Un Enfoque Comparativo de las Metodologías AACE, PMI y Análisis de Precios Unitarios : Control de Costos usando los lineamientos de la Association for the Advancement of Cost Engineering (AACE), aplicados a la realidad ecuatoriana.

Abstract

The study is based on the guidelines of the Association for the Advancement of Cost Engineering (AACE), applied to a specific project of short duration and small scale, assuming a sample of Ecuadorian projects of small and medium-sized companies. AACE offers a complete framework for project cost management and control, providing tools and techniques to ensure efficient planning and execution. Among these tools are Earned Value Management (EVM) and Activity Based Costing (ABC), which were implemented in the project to evaluate their effectiveness. The analysis compared the advantages and disadvantages of using these methodologies versus not using them. Although the project lasted about one month, the implementation of EVM and ABC showed a marked improvement in cost management, and measurable cost benefits. These results suggest that, even in small projects, AACE-supported methodologies can offer significant benefits. Furthermore, the study is contextualized in the Ecuadorian reality, where the lack of effective cost control has put many builders at risk. They contribute to stronger cost management and sustainability of projects in Ecuador. Furthermore, these tools can increase companies' profits by optimizing resources and reducing unnecessary costs, thus improving competitiveness in the market.