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Activity-based costing model for construction projects

By: Series: Building Economist ; December 2003, 4-10(7)Publication details: 2003Subject(s): Summary: Proposes a generic model to assign overhead costs not only to projects but also to activities and project elements, making it useful in various decision-making situations in building construction projects. Argues that the traditional method of allocating overhead costs to projects is inadequate in providing sufficiently accurate cost distribution. Tables and references.

Proposes a generic model to assign overhead costs not only to projects but also to activities and project elements, making it useful in various decision-making situations in building construction projects. Argues that the traditional method of allocating overhead costs to projects is inadequate in providing sufficiently accurate cost distribution. Tables and references.