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ABSTRACT
Construction, like other industries, has been experiencing profound changes involving
both the business environment and internal organization. In this context, new cost
management information that provides better understanding and helps managing
increasingly turbulent and complex production processes is needed. Activity-based
costing (ABC) has been suggested as the leading contender method to replace traditional
cost accounting systems, due to its capability to make the processes and activities
performed in the organization more transparent and observable.
This paper reports the main results of a research project which aimed to develop a
cost accounting system capable of providing useful information to manage production
processes in construction and devise a model that integrates this system to the Production
Planning and Control process, based on the new operations management paradigm and on
the ABC ideas. The study involved three case studies, a series of interviews with
construction managers and the development of prototype software.
The main conclusions of this research work are that the cost information provided by
the proposed management accounting system (a) makes the production processes more
transparent; (b) helps to identify production inefficiencies; (c) encourages managers to
introduce corrective actions; and (d) allows the evaluation of corrective actions to be
undertaken. The study also indicated that the proposed model has contributed无忧论文 【http://www.uklunwen.com】 to establish
systematic procedures for production control concerned not only with time management
but also with cost management.
KEY WORDS
Cost management, activity-based costing, lean construction, production control. |
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