The Integrated Strategic Management, Management by Objectives and the use of Values in management is the basis for the development of Integrated Project Management (DIP) with the aim of guaranteeing continuity in the Management process and reaching man in the base that makes use of the resources to execute the actions. The project is where the man who executes the actions and tasks to guarantee the strategy has an impact, it is where performance and results are measured, where resources are allocated and their use and destination are controlled. The control of costs for cuts in the project, through an effective accounting system, constitutes the basis for achieving this objective, which constitutes a necessity and a challenge that the current competitive environment demands to guarantee the client's requirements and concerned parties.
The Integrated Project Management needs effective control over the use of the budget in order to provide the necessary information for strategic decision making on a solid basis.
The objective of the work is to develop a procedure in which a cost structure, budget and financing are established as the basis for decision-making in the courts, with the support of the information provided by the accounting.
computer-technologies-applied-to-accountingThe current development of the investment process, scientific-technical programs, maintenance, and negotiating companies need an effective project management system that guarantees budget planning and control. The use of advanced technologies, qualified personnel and modern computer technical means employed in these processes must be supported by competent accounting systems, with the aim of guaranteeing the correct use of resources. Man is the center of the management process and his values determine the use and destination of project resources.
1. Introduction.
The Integrated Project Management requires a process of control by cuts that allows to rely on an analysis of the behavior of real costs, the characterization of the cost in the current cut and a forecast for the next period in order to make the corresponding decisions. In this process, the integration of the DIP team with planning, finances, purchasing and accounting is decisive to carry out the evaluation in the cuts, make the decisions and proceed with the corresponding adjustments within the management process.
The project constitutes the basic organizational unit of the companies that have a decisive influence on the development of the country. The knowledge management associated with the projects allows the continuous improvement of the company in improvement. Business synergy, project management policy and knowledge management form the fundamental basis for the development of business intelligence for companies that aspire to excellence, supported by an effective economic control system.
In the design, execution and control of projects, cost plays an important role. From the initial stage of evaluation of investments, evaluations of alternatives, in the planning stage and during execution, economic control, budget, financing and their behavior, as well as economic evaluation in decision-making, constitute factors of great importance in its different stages of development, in which management takes into account for the comprehensive evaluation a set of technical economic indicators.
The project dashboard is part of an information system based on a set of key indicators in which cost plays an important role. The indicators are disaggregated according to the functional structure, which allow evaluating the status of the projects in each court. The evaluation of the indicators allows decision-making based on the objectives.
The work aims to develop a procedure that establishes a cost structure, budget and financing that is controlled by cuts in the project, with the support of accounting for decision-making.
In the content of the work the stages of planning and control of project execution are developed, the use of indexes and indicators of the accumulated values of costs and their impact on evaluation and decision-making, in an integrated process based on of its strategic projection. At the end the conclusions and recommendations are provided.
2. Background.
Project work is a process of great tradition in which the fundamental indicators have been cost, time, quality and logistics, with the main characteristic of responding to independent processes with evaluations that have not responded to comprehensive development strategies.. On the other hand, the lack of support from Information Technology and Communications has limited this objective.
Traditionally, a project budget is made that is not always used for control by cuts supported by an effective accounting system that allows decisions to be made in scheduled cuts. The proposed system allows the integration of economy and accounting to the control of execution by cuts of the project.
Current project execution control processes require comprehensive evaluation systems, in which the cost system and its control through the use of an effective accounting system, guarantee decision-making in the project management process.
Currently, with the support of Information Technology and Communications, it is feasible to make use of advanced cost systems, which, making use of an adequate accounting system, achieve integration for decision-making in project outages, evaluating the behavior of the budget.
3.-The cost in the project execution process.
During the execution of the project one of the most important factors is the behavior of the costs collected by an efficient accounting system, capable of faithfully reflecting the real costs, evaluating them and comparing them by cuts with the budget, with the aim of knowing the economic situation of the project, detect the difficulties, characterize and evaluate its situation to make a forecast of the behavior of the next period and proceed to make the corresponding decisions based on the objectives to be achieved. The project has basic information on costs and cut indicators that facilitate the analysis process.
The evaluation of a set of cuts allows analyzing the behavior of the project, providing a diagnosis and proceeding with a forecast with alternatives that facilitate decision-making.
According to the cost system established in the company for project control, cost centers must be established per project, in order to control it and provide the necessary information at the time of the cut. The cost structure should facilitate its control.
3.1.- Cost structure.
As a result of the introduction of the project tasks, their duration and the corresponding rates in the planning process it is possible to obtain the Planned Cost of Planned Work (CPTP) that is made up of 3 fundamental elements, the cost of labor, equipment and materials. In the same way, the total cost is obtained, represented as the sum of the variable costs corresponding to the workforce and equipment, plus the fixed costs CF of the materials. In all cases they are direct costs.
CT = CV + CF = T x JT x (Σ R xt) + CF
The cost of labor is relatively complex since the same specialist may be assigned to several projects and its control by cost center requires an appropriate control system, depending on the characteristics of the entity in question. The payroll is generally associated with the departments, therefore to charge the project for labor costs that includes salary, vacations and social security, one way to proceed is to prorate the total expenditure on a distribution basis in%, which allows charge the actual cost of the project to the project cost center.
The part of the indirect salary, that is to say of the management and services personnel, can be done through a primary distribution by apportionment to determine their influence in the cost centers at the end of the project.
In the case of equipment, the cost is expressed by the rent or the depreciation that is reflected in its rate, which multiplied by the real time, allows obtaining the real cost. When teams serve multiple projects, one can proceed similarly to labor. Budgetary systems such as the PRESWIN used in construction, provide the resources with their rates for the tasks planned in the project.
The expense of the materials is the one that is easier to determine because they are charged to the project cost center, according to the delivery or return vouchers made in the warehouses, as output of the materials to said projects through the cost centers, prepared from the corresponding materials request. Unlike the cost of labor and equipment, the cost of materials is generally not a function of time and in the project in these cases they can be analyzed as a fixed cost (CF). Costs are assigned to tasks on the execution schedule, allowing cash flow to be obtained at a given frequency of time.
3.2.- Cash flow.
The project consumes resources by tasks, which according to the execution schedule distributes costs according to a given time frequency. This distribution is called the cost flow. When the project receives an entry or financing to satisfy its requirements, according to the programming, income is produced, which with the expected expenses or costs generates the cash flow. The programming of the project and the distribution of the costs play an important role in the control by stages with inputs and outputs that allow later, in the execution and control stage, to characterize the use of the budget by cuts, evaluate the project and make the decisions relevant.In full-cycle projects that generate sales, these are taken as income that, with costs, also allows cash flow to be developed. In these cases this is the source for the calculation of the IRR and the NPV. On the project CD you can see resolved examples of projects executed with this system.
In the computer system used, once the tasks and costs have been defined according to the schedule, it is relatively easy to obtain the analysis of the distribution of costs as often as desired and the location of income as a fixed cost on the dates corresponding.
The information of the project in the Project is exportable to Excel, where the tables and graphs are configured according to the information needs of the key processes, economy and stakeholders, with the aim of guaranteeing the flow of information necessary for integration.
3.3.- Accumulated cost against time.
After having defined the calculation of the time, the critical route and the cost, it is necessary to determine the total cost of the project and the variation of the accumulated cost in relation to time.
This variant allows the necessary information flow to be established between the planning department and the economy department, which facilitates its integration process in terms of costs. The controls are carried out in the outages on a cumulative basis and the accounting provides the real accumulated cost CR for them. Therefore, the costs accumulated in the project allow the integration of the rest of the dependencies with the accounting.
The cumulative cost vs. time curve is the basis for control of project execution in Excel based on cost data provided by MS Project 2003, this being the basis for control of project execution and decision making..
Integration at the company level is achieved to the extent that Information Technology and Communications Technologies guarantee the flow of information through the project structure according to their needs.
3.4.- The cost in the process of controlling the execution of the project by cuts. During the execution of the project, one of the most important factors is the behavior of the costs collected by a reliable accounting system, capable of faithfully reflecting the real costs and comparing them by cuts with the budget, with the aim of knowing the economic situation of the project., detect difficulties, characterize and evaluate their situation to make a forecast of behavior in the next period and proceed to make the corresponding strategic decisions based on the objectives to be achieved in the next cuts. The cost execution control is made on the basis of the budget, the financing, the cash flow and the accumulated cost curve against time, prepared based on the characteristics of each project.
The S curve and the accumulated cost values as shown in the graph, allow the evaluation of the project in the cuts, reconciling the real cost CR with the cost of Accounting. From this equality derive a set of possible effects.
The system allows evaluating the impact that may be induced by quality rejections, non-conformity, lack of assurance of the necessary resources, non-compliance with technical standards, change orders in the project, lack of financing or some contingency among other causes. The analysis of the same allows an evaluation with its respective characterization, preparing the conditions for decision-making, proceeding with the corresponding adjustments and informing the interested parties via email or publishing the adjustments on the server.
The baseline is the way to save the initial information against which progress and deviations are measured. The progress line allows providing graphic information on the status of the project. In this process of informing interested parties, web pages play an important role.
In the progress line several factors are combined, among which are the milestones to define the cut-off dates, the physical progress according to the% of completion and the volume of work defined for the tasks in the monitoring table.
The% completion in the monitoring table allows to determine, according to the progress line, if the activity is behind in relation to the cut-off date and to determine in which% it is necessary to increase the amount of work of the tasks, to achieve that the project ends in the next cut in the scheduled time, always taking into account the budget, financing and availability of resources. This analysis at certain times implies increases in resources, balances and other measures that can affect costs.
The progress line on the cut-off date provides graphic information on the status of the project, characterizing the tasks and problems.
The project has basic information on cut cost indices, as shown in the table of accumulated values, which facilitate the analysis process. It shows the Planned Cost of CPTP Planned Work, the Planned Cost of Real CPTR Work and the Real Cost of Real CRTR Work.
The indicator that collects this variation is the CPI = CPTR / CRTR and when the Planned Cost of the Real Work is above the Real Cost of the Real Work CPTR> CRTR the CPI> 1. This is the most favorable condition in terms of use of cost. This evaluation is valid for the accumulated values until the cut-off date, as foreseen in the MS Project 2003.
- Organization of accounting for cost control.
In accordance with the cost system established for the control, the cost centers per project are formed, in order to provide the necessary information to the project manager at the time of the cut.
A more detailed control for projects of great scope can be carried out by defining an area of responsibility per project and cost center for work objects or summary tasks. The Task Disaggregation Structure (EDT) code provided by the system can be used based on this objective.
The cost center is the minimum unit where the accumulated real costs are accounted for. An area of responsibility is one where it is possible to determine a person who is materially responsible for all the operations that occur there and is or may be formed by more than one cost center.
The opening in the control system in a cost center implies the existence of a sheet of authorized signatures, made with the name, position and signature of the project director, which the person responsible for the area of responsibility authorizes to carry out the operations corresponding to the execution of the expenses in the same, making explicit that it is authorized to carry out, request of materials to the warehouses, request of checks and authorization of advances among other operations of anticipated and approved expenses.
After this approval, the cost center corresponding to the project will enter all the expenses incurred as long as the cost center in which the transaction is made is specified.
Revenues can be identified with the project cost center, when deposited in the cash register and identified with the corresponding cost center, charging the same amount of money deposited. Income can be from services, contracts, stage financing and sales, among others. In the Project they are identified with an entry task on the corresponding date, with its value as fixed cost and differentiated sign.
The checks requested for payments for the purchase of materials may be discounted from the submajor of the project availability, but at real costs it only enters if the delivery or return voucher is made from the warehouse or in case of services when charging the payment to expenses identifying the corresponding cost center. Not every time a payment is made an expense is incurred. The expense is accounted for after it is removed from the warehouse to be consumed by the project task. The certification of the expense is carried out in the project task with the resource consumed according to the ethics and moral values of the man who executes it.
The control of the projects through the cost center, allows to know and individualize the real behavior of the costs associated with it, so that it is possible to evaluate the behavior of the real cost in relation to the budget in the project execution process. financing and cash flow developed in the planning process.
Accounting processing can be carried out on a computer medium such as Assets, Exact, SisCont, SAGE, Money, or the like to establish the link with the Project in the process of updating actual CR costs based on outages.
Each entity has its characteristics and peculiarities, so for each one it is necessary to evaluate the cost system to be implemented and the control of real costs, applying a competent accounting system consistent with the system, which allows for the different cuts in the project. have the information of the real accumulated costs, necessary to evaluate the behavior of the budget, prepare a forecast with different alternatives and make the decisions that allow reaching the objectives by shortening the time frames, within the budget and with the required quality. The DIP by cuts requires an organization of the cost centers in accounting. Automated systems facilitate this process.
3.4.1.- Organization of accounting in maintenance projects. In the projects of maintenance of facilities, repair of ships, aircraft, equipment and plant shutdown, it is recommended to open a cost center with work orders for each of the scheduled maintenance in order to make a statistical analysis of the behavior of the Real Costs CR. In all cases, it is necessary to have the information on the actual costs collected by the accounting from a cost structure that allows the analysis of the behavior of the costs of the completed projects. This organizational structure of the accounting allows to develop a statistic of the behavior of the costs and to make a diagnosis and the forecast of the next maintenance, with the objective of guaranteeing the reduction of the same ones applying the suitable techniques.The application of the DIP in maintenance projects allows evaluating its behavior. The database of maintenance projects facilitates the management of knowledge and its use in raising the quality of new projects.
The behavior of maintenance costs and their frequency provide the necessary elements to assess their quality and make decisions based on a defined strategy.
The accounting department plays an important role in the processing of actual costs per project, ensuring continuous control of the inputs and outputs of warehouse material resources, human resources and equipment.
The resource distribution curve
Materials elaborated in the Project allow to develop the logistics of the project and provide the information to the purchasing department in Excel, making use of the financing provided by the economy to guarantee the assurance of material resources according to the programming that the project needs. The material resources enter the warehouse and leave the warehouse destined for the projects and are loaded in the work orders of the cost centers according to the type of planned maintenance.
The project in its final stage of closure must take into account the use of the obtained product, in which the maintenance costs are an important reflection of the final quality of the elaborated project.
If you have a good project cost structure and an organized accounting system, the analysis of the behavior of the real costs of the executed projects allows you to make appropriate use of the information provided by accounting for decision-making and adjustments. in the next projects.
The project manager is responsible for requesting the opening of work orders in the cost center, which is accounted for through the computer system that runs accounting, logistics and production make use of work orders and in the courts verify the accumulated real cost values reported in the accounting system. The warehouse receives the Work Orders and makes the dispatch for the exit vouchers provided by the system, which automatically receives in the accounting department and at the same time is loaded in the issued work order, thus existing a direct reconciliation between issuers of work orders and accounting. In the Project during the execution process, the% of completion or physical progress is reported, which allows generating the Real Cost, CPTP,CPTR and CRTR in the corresponding cost items. This procedure is valid in ship maintenance companies such as ASTICAR, in the maintenance of aircraft such as Aerocaribbean, in the stops of thermoelectric plants, cement factories and construction maintenance and conservation companies, among many others.
4.- The control of project execution.
The actual% of execution is considered as the physical progress and corresponds to the% of completion.
| Go | Tar name | CPTP | CPTR | CRTR | Cost re | % complete | ||
| one | DRAFT | 1,200 | $ 888 | 1,080 | 1,176 | fifty% | ||
| two | TO | 480 | $ | $ 240 | 240 | $ 240 $ | fifty% | |
| 3 | B | 504 | $ | $ 432 | 576 | $ 576 $ | 60% | |
| 4 | C | 120 | $ | $ 120 | 120 | $ 144 $ | 60% | |
| 5 | D | $ 96 | $ 96 | 144 | $ 216 $ | 30% |
For running tasks the CPTP, CPTR and CRTR are taken up to the FC. For the real cost they are taken complete.
CRTR = T x JT x Σ (R xt) x% actual execution.
The Final Planned Cost coincides with the initial planned cost and corresponds to the baseline.
CPF = T x JT x Σ (R xt)
Real cost. CR = Cost x% real execution. Includes tasks in advance. The actual% execution after the Cut Date (FC) and the cost with the increments are taken into account.
The accounting cost for the FC corresponds to the Real Cost.
accumulated against time with the current FA and FC cut-off dates.
By the cut-off date FC the actual cost CR must be equal to the cost provided by the accounting for the planned cut, including all tasks with arrears and advances. The FC is foreseen in the projects and corresponds to the milestones in which the most important moments are represented where it is necessary to make the main strategic decisions. The accounting system must be prepared to provide the Real Cost (CR) of the project for the FC. This analysis is carried out the day after the CF to give possibilities to the functional structure to prepare for it, depositing in the network the problems and possible solutions that allow making the corresponding decisions.
In the illustrated example, the CPTR <CRTR for the FA and therefore indicates that a greater amount than expected, the CPI <1, has been spent for resource increases in tasks B and D. If the project is behind schedule SPI = CPTR / CPTP <1 and has spent more than anticipated in the FA, the project is rated poorly on the command board.
The following graph proposes a general scheme to evaluate the projects in the cuts according to the accumulated values provided by the Project.
Equality between the Real Cost and the cost provided by Accounting on the cut-off date is a necessary condition for evaluating the project in terms of cost and time. When this is not fulfilled, it is necessary to determine the causes, which may sometimes be due to price changes, non-inclusion of financing and income, apportions, differences in prices in materials, requests for materials from the warehouse located in other cost centers, errors in the assignment of work orders in the exit vouchers and extra assignments of resources not accounted for in the project, among other causes. In all cases, it is necessary to seek and find discrepancies to ensure that decision-making in the courts is carried out on a real basis.
Based on the sequence shown in the graph, the project can be evaluated from B, R and M depending on the values taken by the indices and indicators.
Equality between the real cost and the accounting cost is an indispensable condition to proceed to evaluate the project. When the condition is met, the correspondence between the planned cost of planned work (CPTP), the planned cost of actual work (CPTR) and the real cost of actual work (CRTR) can be evaluated to evaluate the project and make decisions. corresponding. Decisions made without this condition being met put their reliability at risk. The support of accounting is essential for decision-making in an Integrated Project Management process.
It is based on N cuts to be evaluated during the execution of the project. In each section, the indices provided by the Project are available in the table of accumulated values, and from this, the set of indicators is evaluated, with their corresponding disaggregation according to the structure of the project and the key processes involved in the same from the complement of information provided by the accounting in the cost center.
This is the initial analysis carried out in the outages and when cost is the prioritized objective function, it is the one that provides the most elements for decision-making. This information can be provided to the top level and interested parties on Web pages and from there look for the causes of problems entering the system. Linking with the dashboard makes it easy to analyze the indicators.
5.- Information flow.
The integration at the company level is achieved to the extent that the contents of the key processes, their inputs and outputs in relation to the projects are defined and an adequate flow of information is established, in which the interfaces between the Project, the Excel and Access with the support of a computerized accounting system such as ASSETS, facilitate the use of this information by planning, commercial, purchasing, accounting and interested parties.
An adequate flow of information in which each key process receives the information in the required format and processes it according to the strategic objectives of the system, guarantees the integrated management process.
The combination of the information flow between the key processes and the project through the server allows the integration of the system since each process has the necessary information for behavioral analysis, diagnosis, prognosis and decision-making.
The system has to be flexible enough to represent the tables and graphs, both for analysis and decision making and for informing interested parties of the content and adjustments. The link between the Project and its complementary systems provide great flexibility to adapt both the information processing and the output to the needs of the project's integrated control.
Conclusions.
The Integrated Project Management is part of a management system that has its beginning in the strategies and reaches the man who executes the actions where the resources that cause expenses are consumed and that are controlled by effective accounting systems. The moral values of man as the center of the management process play a determining role in their good control.
A cost system designed so that you can obtain at each cut-off date the cost actually executed in the project through the accounting information, is essential for the control of the project's execution and its budget.
The cumulative cost vs. time curve, cash flow, budget, and financing form the basis of the project's cost system. The accounting provides information on expenses by cuts for your control.
The information obtained from the accounting allows evaluating the behavior of the real cost CR in the cuts of the projects. The actual cost CR given by the Project equal to the cost recorded in accounting for the cut-off date is a necessary but not sufficient condition for evaluation and decision-making. It is necessary to analyze the set of key project indicators collected on the command board based on the indicators provided by the Project in the table of accumulated values and their relation to the S curve.
Integration at the company level is guaranteed to the extent that information flows in the format required by key processes according to your needs. Not all key processes have to know the Project. Exporting information from the Project to Excel and Access with the help of the web pages allows establishing the flow of information between the project manager, commercial, planning, economics, accounting, purchasing, warehouses, workshops and interested parties with the objective to guarantee the management integrated by projects. The Shared Resources Fund of the set of projects that are carried out in companies requires the DIP to guarantee effective management in business improvement.
Cost is the prioritized objective function in most projects and provides elements for decision-making. This information can be provided to the higher level and interested parties on Web pages and from there, assess the causes of the problems and proceed to decision-making.
The analysis of the behavior of the costs of the projects allows a diagnosis and a forecast to be made with the evaluation of weighted alternatives for decision making. Reliable accounting guarantees the quality of decision making. An unsuccessful decision without the required level of information jeopardizes the quality of work of an important group of workers.
The quality of the information that man provides in the accounting process of the resources assigned and executed in the project, attending to the development of their values in the environment that unfolds, influence decision-making. The certification of the resource put into the project requires the necessary reliability of man and his values.
Accounting is a fundamental tool for the project manager in making decisions in project cuts to achieve results by shortening deadlines, within the budget and with the required quality.
Well-organized accounting allows the costs of executed projects to be stored in the databases of completed projects, with the objective of evaluating the behavior of costs in executed projects and making forecasts for new projects. This is the basis of the project knowledge management system in which cost plays an important role and contributes to the development of business intelligence.
The current environment requires high-quality competitive projects, developed and executed with the support of a computer support capable of satisfying the necessary information requirements that integration requires, depending on the fulfillment of the project's objectives.
- Bakert. B. Senior R&D management. National Aeronautics and Space Administration. US.1997.Delgado, R. Vérez, M. An information system for project management. Project Management. University 98. ISPJAE. 1998. Economic resolution of the V Congress of the Communist Party of Cuba, 1997. Project Management Institute. A guide to the project management. Body of knowledge. PMBOCK Guide 2000 Edition.R. Thin. M Vérez. The Integrated Project Management. Administration and finance. http: //www.monographies.com. October 2 002.R. Thin; M. Vérez; Dr. K Roehric, U. Humboldt. The Integrated Project Management (Project Management) making use of the New Information Technology and communications applied to the CGLALE. Kologische Hefte der wirstschaft. Helf 1 b / 2 001. pag. 99 –108. ISBN-No 392603-95-0.Delgado, R.Application of Project Management to the technological innovation process supported by professional computer systems. Publication of the memories of the event Technological innovation. CITMA. CD. Feb / 2 000. Slim. R. Maria. A. Vérez. The support of New Technologies of informatics and communications to the Integrated Project Management in the framework of Business Improvement. BETSIME. Magazine edited in August 2001. ISNN 1029-5178. http://webdisaic.colombus.cu/betsime.Delgado. The Integrated Project Management making use of the New Technologies of Computing and Communications. Text book. Edited by CETA. ISPJAE. Cuba. 2 003. Slim. The Integrated Project Management making use of the New Technologies of Computing and Communications. www.ilustrados.com 2005com 2005com 2005com 2005com 2005Publication of the memories of the event Technological innovation. CITMA. CD. Feb / 2 000. Slim. R. Maria. A. Vérez. The support of New Technologies of informatics and communications to the Integrated Project Management in the framework of Business Improvement. BETSIME. Magazine edited in August 2001. ISNN 1029-5178. http://webdisaic.colombus.cu/betsime.Delgado. The Integrated Project Management making use of the New Technologies of Computing and Communications. Text book. Edited by CETA. ISPJAE. Cuba. 2 003. Slim. The Integrated Project Management making use of the New Technologies of Computing and Communications. www.ilustrados.com 2005Publication of the memories of the event Technological innovation. CITMA. CD. Feb / 2 000. Slim. R. Maria. A. Vérez. The support of New Technologies of informatics and communications to the Integrated Project Management in the framework of Business Improvement. BETSIME. Magazine edited in August 2001. ISNN 1029-5178. http://webdisaic.colombus.cu/betsime.Delgado. The Integrated Project Management making use of the New Technologies of Computing and Communications. Text book. Edited by CETA. ISPJAE. Cuba. 2 003. Slim. The Integrated Project Management making use of the New Technologies of Computing and Communications. www.ilustrados.com 2005The support of New Technologies of informatics and communications to the Integrated Project Management in the framework of Business Improvement. BETSIME. Magazine published in August 2001. ISNN 1029-5178. http://webdisaic.colombus.cu/betsime.Delgado. The Integrated Project Management making use of the New Technologies of Computing and Communications. Text book. Edited by CETA. ISPJAE. Cuba. 2 003. Slim. The Integrated Project Management making use of the New Technologies of Computing and Communications. www.ilustrados.com 2005The support of New Technologies of informatics and communications to the Integrated Project Management in the framework of Business Improvement. BETSIME. Magazine edited in August 2001. ISNN 1029-5178. http://webdisaic.colombus.cu/betsime.Delgado. The Integrated Project Management making use of the New Technologies of Computing and Communications. Text book. Edited by CETA. ISPJAE. Cuba. 2 003. Slim. The Integrated Project Management making use of the New Technologies of Computing and Communications. www.ilustrados.com 2005The Integrated Project Management making use of the New Technologies of Computing and Communications. Text book. Edited by CETA. ISPJAE. Cuba. 2 003. Slim. The Integrated Project Management making use of the New Technologies of Computing and Communications. www.ilustrados.com 2005The Integrated Project Management making use of the New Technologies of Computing and Communications. Text book. Edited by CETA. ISPJAE. Cuba. 2 003. Slim. The Integrated Project Management making use of the New Technologies of Computing and Communications. www.ilustrados.com 2005
