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Aibinu, A A, Ling, F Y Y and Ofori, G (2011) Structural equation modelling of organizational justice and cooperative behaviour in the construction project claims process: contractors' perspectives. Construction Management and Economics, 29(05), 463–81.

Cole, R J (2001) Lessons learned, future directions and issues for GBC. Building Research & Information, 29(05), 355–73.

Deal, B (2001) Ecological urban dynamics: the convergence of spatial modelling and sustainability. Building Research & Information, 29(05), 381–93.

Gambatese, J A and Hallowell, M (2011) Factors that influence the development and diffusion of technical innovations in the construction industry. Construction Management and Economics, 29(05), 507–17.

Jarkas, A and Horner, M (2011) Revisiting the applicability of learning curve theory to formwork labour productivity. Construction Management and Economics, 29(05), 483–93.

Kim, Y W, Han, S, Shin, S and Choi, K (2011) A case study of activity‐based costing in allocating rebar fabrication costs to projects. Construction Management and Economics, 29(05), 449–61.

  • Type: Journal Article
  • Keywords: rebar fabrication; activity-based costing; overhead cost allocation
  • ISBN/ISSN: 0144-6193
  • URL: https://doi.org/10.1080/01446193.2011.570354
  • Abstract:
    How to improve cost allocation for reinforced steel bar (rebar) is an ongoing topic of debate among construction manufacturers and contractors. Traditionally, many fabrication shops have used a single overhead?cost pool accounting system. However, a new costing method, activity?based costing (ABC), may provide more advantages than the traditional system. In this case study, a single overhead?cost pool system is compared with the ABC method to demonstrate how ABC improves cost allocation and provides other benefits. The case study findings indicate that ABC provides such benefits as (1) accurate manufacturing costs; (2) cost information on processes; and (3) information on cost drivers. This paper also bridges the construction and cost accounting literature. Our study contributes to the construction management literature by offering a different cost allocation method to refine fabrication costs assigned to projects. The findings are expected to serve as a reference for industry professionals who recognize the shortcomings of a traditional single overhead?cost pool system and are in need of a more accurate costing system.

Larsson, N K and Cole, R J (2001) Green building challenge: the development of an idea. Building Research & Information, 29(05), 45.

Liou, F m, Yang, C h, Chen, B and Chen, W (2011) Identifying the Pareto‐front approximation for negotiations of BOT contracts with a multi‐objective genetic algorithm. Construction Management and Economics, 29(05), 535–48.

Mackley, C J and Milonas, S (2001) Knowledge transfer and Green Building Challenge. Building Research & Information, 29(05), 54.

Pemsel, S and Widén, K (2011) Bridging boundaries between organizations in construction. Construction Management and Economics, 29(05), 495–506.

Plessis, C d (2001) Sustainability and sustainable construction: the African context. Building Research & Information, 29(05), 374–80.

Shah, R K and Dawood, N (2011) An innovative approach for generation of a time location plan in road construction projects. Construction Management and Economics, 29(05), 435–48.

Theaker, I G and Cole, R J (2001) The role of local governments in fostering 'green' buildings: a case study. Building Research & Information, 29(05), 394–408.

Thomas Ng, S, Fan, R Y C and Wong, J M W (2011) An econometric model for forecasting private construction investment in Hong Kong. Construction Management and Economics, 29(05), 519–34.

Todd, J A, Crawley, D, Geissler, S and Lindsey, G (2001) Comparative assessment of environmental performance tools and the role of the Green Building Challenge. Building Research & Information, 29(05), 324–35.