The development of a conceptual framework on activity-based cost controlling for better management of project overheads during the construction stage

Jaya, N; Pathirage, CP; Sutrisna, M

Abstract

The conceptual framework of the research is investigated and established on the 'Activity-Based Cost Controlling (ABCC) model for better management of project overheads to increase profit during the construction stage in the construction industry', based on project requirement for cost controlling practices on monitoring the status of project: updating project expenses and managing changes to cost planning. This conceptual model develops deductively through a thorough reviewing the literature’ for a critical preposition and corroborating further research. It is created a comprehensive model on project cost controlling and management of project overheads, namely the ABCC model.

Citation

Jaya, N., Pathirage, C., & Sutrisna, M. The development of a conceptual framework on activity-based cost controlling for better management of project overheads during the construction stage. Presented at TIIMI 2010 International Scientific Conference, London, United Kingdom

• Presentation Conference Type: Other
• Conference Name: TIIMI 2010 International Scientific Conference
• Conference Location: London, United Kingdom
• End Date: Dec 5, 2010
• Deposit Date: Apr 7, 2011
• Keywords: activity-based costing, cost controlling, project overheads, construction stage, construction industry
• Additional Information: Event Type : Conference