International conference on construction engineering and project management (국제학술발표논문집)
- 2009.05a
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- Pages.1100-1106
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- 2009
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- 2508-9048(eISSN)
Database Program for Managing Management Resources: General Contractor's Perspectives
- Yong-Woo Kim (College of Built Environments, University of Washington) ;
- Sungwon Shin (Project Innovation Team, GS Engineering and Construction)
- Published : 2009.05.27
Abstract
General contractors' overhead costs are increasing relative to direct costs. However, it is difficult to apply the traditional activity-based costing directly to the construction site overhead costing because the resource consumption rate per each activity is varied depending on the attributes of activities. The research develops a methodology of hybrid cost allocation system when resources are assigned to cost objects unlike the traditional activity-based costing. The study also develops a database program and demonstrates how it can be applied to the construction projects using a case study.