ARCOM

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Alemu, S K (2022) Construction time prediction model for public building projects. Engineering, Construction and Architectural Management, 29(05), 2183-206.

Cole, R J (2001) Lessons learned, future directions and issues for GBC. Building Research & Information, 29(05), 355–73.

Elkabalawy, M and Moselhi, O (2022) Optimized resource-constrained method for project schedule compression. Engineering, Construction and Architectural Management, 29(05), 2106-29.

Garay, A, Ruiz, A and Guevara, J (2022) Dynamic evaluation of thermal comfort scenarios in a Colombian large-scale social housing project. Engineering, Construction and Architectural Management, 29(05), 1909-30.

Gunduz, M and Al-Naimi, N H (2022) Construction projects delay mitigation using integrated balanced scorecard and quality function deployment. Engineering, Construction and Architectural Management, 29(05), 2073-105.

Hon, C K H, Sun, C, Xia, B, Jimmieson, N L, Way, K A and Wu, P P Y (2022) Applications of Bayesian approaches in construction management research: a systematic review. Engineering, Construction and Architectural Management, 29(05), 2153-82.

Hou, W and Wang, L (2022) Research on the refinancing capital structure of highway PPP projects based on dynamic capital demand. Engineering, Construction and Architectural Management, 29(05), 2047-72.

Jarkas, A and Horner, M (2011) Revisiting the applicability of learning curve theory to formwork labour productivity. Construction Management and Economics, 29(05), 483–93.

John, S T, Mohan, A, Philip, M S, Sarkar, P and Davis, R (2022) An IoT device for striking of vertical concrete formwork. Engineering, Construction and Architectural Management, 29(05), 1991-2010.

Kim, Y W, Han, S, Shin, S and Choi, K (2011) A case study of activity‐based costing in allocating rebar fabrication costs to projects. Construction Management and Economics, 29(05), 449–61.

Type: Journal Article
Keywords: rebar fabrication; activity-based costing; overhead cost allocation
ISBN/ISSN: 0144-6193
URL: https://doi.org/10.1080/01446193.2011.570354
Abstract:
How to improve cost allocation for reinforced steel bar (rebar) is an ongoing topic of debate among construction manufacturers and contractors. Traditionally, many fabrication shops have used a single overhead?cost pool accounting system. However, a new costing method, activity?based costing (ABC), may provide more advantages than the traditional system. In this case study, a single overhead?cost pool system is compared with the ABC method to demonstrate how ABC improves cost allocation and provides other benefits. The case study findings indicate that ABC provides such benefits as (1) accurate manufacturing costs; (2) cost information on processes; and (3) information on cost drivers. This paper also bridges the construction and cost accounting literature. Our study contributes to the construction management literature by offering a different cost allocation method to refine fabrication costs assigned to projects. The findings are expected to serve as a reference for industry professionals who recognize the shortcomings of a traditional single overhead?cost pool system and are in need of a more accurate costing system.

Koc, K and Gurgun, A P (2022) Ambiguity factors in construction contracts entailing conflicts. Engineering, Construction and Architectural Management, 29(05), 1946-64.

Larsson, N K and Cole, R J (2001) Green building challenge: the development of an idea. Building Research & Information, 29(05), 45.

Luo, L, Zhang, L, Zheng, X and Wu, G (2022) A hybrid approach for investigating impacts of leadership dynamics on project performance. Engineering, Construction and Architectural Management, 29(05), 1965-90.

Mackley, C J and Milonas, S (2001) Knowledge transfer and Green Building Challenge. Building Research & Information, 29(05), 54.

Pemsel, S and Widén, K (2011) Bridging boundaries between organizations in construction. Construction Management and Economics, 29(05), 495–506.

Plessis, C d (2001) Sustainability and sustainable construction: the African context. Building Research & Information, 29(05), 374–80.

Rahmani, F, Scott-Young, C, Tadayon, A and van der Walt, J D (2022) Team composition in relational contracting (RC) in large infrastructure projects: a Belbin’s team roles model approach. Engineering, Construction and Architectural Management, 29(05), 2027-46.

Said, H, Mali, A and Deshmukh, A (2022) Identification and assessment of the unionization factors of the US electrical construction trade. Engineering, Construction and Architectural Management, 29(05), 2207-31.

Theaker, I G and Cole, R J (2001) The role of local governments in fostering 'green' buildings: a case study. Building Research & Information, 29(05), 394–408.

Thomas Ng, S, Fan, R Y C and Wong, J M W (2011) An econometric model for forecasting private construction investment in Hong Kong. Construction Management and Economics, 29(05), 519–34.

Todd, J A, Crawley, D, Geissler, S and Lindsey, G (2001) Comparative assessment of environmental performance tools and the role of the Green Building Challenge. Building Research & Information, 29(05), 324–35.

Wang, P, Fenn, P, Wang, K and Huang, Y (2022) A Bayesian belief network predictive model for construction delay avoidance in the UK. Engineering, Construction and Architectural Management, 29(05), 2011-26.

Zhang, N, Deng, X, Hwang, B G, Bi, M and Mahmoudi, A (2022) A novel approach to selecting the best partner for high-speed rail firms. Engineering, Construction and Architectural Management, 29(05), 2130-52.