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Construction Cost Estimate Model Based on Process Costing System

종합원가계산서를 이용한 건설공사 계정과목별 비율 산출모델

  • 이규진 (한경대학교 토목안전환경공학과)
  • Received : 2015.02.14
  • Accepted : 2015.07.09
  • Published : 2015.07.30

Abstract

Previous researches related to the estimation of construction cost are mainly based on the cost of materials and direct labour, and researches on the relationship between material and other account items are not much. Due to the recent development of construction machinery, the trend is that the percentage of labour cost is decreasing. With this trend of labour cost reduction and the growing proportion of outsourcing cost, research on the relationship among cost account items is required to be renewed. This study conducts a regression analysis based on the process costing system between 1989 and 2013, and proposed a cost estimation model for general construction, civil construction, and building construction. A comparison of the actual values and model-estimated values proves the validity of the estimation model.

Keywords

References

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