Kim Activity Based Costing for Construction Companies

1. Auflage 2017
ISBN: 978-1-119-19469-9
Verlag: John Wiley & Sons
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 184 Seiten, E-Book

Activity Based Cotsting for Construction Companies provides guidelines on how overhead costs can be managed for using Activity Based Costing (ABC), providing gains in contractor competiveness. Illustrated with a range of case studies and examples it also presents a map that shows construction contractors how to implement ABC to calculate overhead costs accurately, identifying non or low-value added operations which can then be improved.

Autoren/Hrsg.

Kim, Yong-Woo

Inhaltsverzeichnis

Chapter One. Introduction
1.1. What Comprises Costs in a Construction Company?
1.2. Overhead Costs in New Business Environments
1.3. Role of Overhead Cost Management
1.4. Structure of this Book
Chapter Two. What is Activity-based Costing?
2.1. Traditional Accounting Method: Resource-Based Costing with Volume-Based Allocation
2.2. What are the problems with the Current Method?
2.3. What is Activity-Based Costing?
2.4. How Can You Implement Activity-Based Costing?
2.5. Chapter Summary
Chapter Three. Managing Overhead Costs in Construction Projects
3.1. Project Overhead Costs as Profit Points
3.2. How can ABC be Implemented in Managing Project Overhead Costs?
3.3. How can ABC Data be Used for Managerial Purpose?
3.4. Chapter Summary
Chapter Four. Managing Your General Overhead Costs
4.1. General Overhead Costs
4.2. Role of Managing General Overhead Costs
4.3. Does the Current Practice of Managing General Overhead Costs Work?
4.4. How can ABC be implemented in managing general overhead costs?
4.5. How can ABC Data be Used in Managing General Overhead Costs?
Chapter Five. Managing Overhead Costs in a Fabrication Shop
5.1. Rebar Supply System
5.2. Case Study: PQR Construction
5.3. Case Analysis using Traditional Rebar Costs Allocation
5.4. Case Analysis using Activity-Based Costing
5.5. How can ABC data be used for managaerial purpose?
5.6. Chapter Summary
Chapter Six. Activity-Based Costing in your Organization
6.1. The Benefits of ABC Journey
6.2. Implementation Roadmap for ABC
6.3. Common Mistakes in your Journey
Index