Activity based costing for construction companies / (Record no. 68780)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04995cam a2200565Ki 4500 |
| 001 - CONTROL NUMBER | |
| control field | ocn968926359 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20220711203352.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170118s2017 enk ob 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9781119194682 |
| -- | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 1119194687 |
| -- | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9781119194705 |
| -- | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 1119194709 |
| -- | (electronic bk.) |
| 082 04 - CLASSIFICATION NUMBER | |
| Call Number | 657/.869042 |
| 100 1# - AUTHOR NAME | |
| Author | Kim, Yong-Woo, |
| 245 10 - TITLE STATEMENT | |
| Title | Activity based costing for construction companies / |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 1 online resource. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Remark 2 | Title Page ; Copyright Page; Contents; Preface; Chapter 1 Introduction; 1.1 What comprises costs in a construction company?; 1.1.1 Construction costs (project costs); 1.1.2 Overhead costs in a construction company; 1.1.3 The cost classification in use and the duality of overhead costs; 1.2 Overhead costs in new business environments; 1.3 Role of overhead cost management; 1.3.1 Overhead costing system should provide accurate costing on cost objects; 1.3.2 Overhead costing system should contribute to reducing total costs without sacrificing value; 1.4 Structure of this book; References |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Remark 2 | Chapter 2 What Is Activity-Based Costing? 2.1 Traditional accounting method: resource-based costing with volume-based allocation ; 2.1.1 Resource-based costing ; 2.1.2 Overhead costs allocation; 2.2 What are the problems with the current method?; 2.2.1 Is the current method contributing to reducing total costs?; 2.2.2 Does the current method provide accurate pricing?; 2.3 What is activity-based costing? ; 2.3.1 Definition; 2.3.2 Characteristics of ABC; 2.3.3 Objectives of ABC system; 2.4 Implementing activity-based costing ; 2.4.1 Develop an activity-based costing charter |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Remark 2 | 2.4.2 Define cost objects2.4.3 Identify activities; 2.4.4 Assign resource costs to activities; 2.4.5 Assign activity costs to cost objects; 2.5 Chapter summary; References; Chapter 3 Managing Overhead Costs in Construction Projects; 3.1 Project overhead costs as profit points; 3.2 Implementing ABC to manage project overhead costs; 3.3 Case study: xx Commercial Complex ; 3.3.1 Developing an activity-based costing charter ; 3.3.2 Workshop; 3.3.3 Defining cost objects; 3.3.4 Identifying activities; 3.3.5 Assigning resource costs to activities; 3.3.6 Assigning activity costs to cost objects |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Remark 2 | 3.4 Using ABC data for managerial purposes3.4.1 Evaluating management areas with activity analysis; 3.4.2 Evaluating subcontractors; 3.5 Chapter summary; References; Chapter 4 Managing Your General Overhead Costs; 4.1 General overhead costs; 4.2 Managing general overhead costs; 4.2.1 Accurate general overhead allocation; 4.2.2 Providing a process view for process improvements; 4.3 Does current practice for managing general overhead costs work?; 4.3.1 Resource-based costing ; 4.3.2 Volume-based assignment ; 4.4 How can ABC be implemented in managing general overhead costs? |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Remark 2 | 4.4.1 Case study: xx Construction (general contractor)4.5 How can ABC data be used in managing general overhead costs?; 4.5.1 Cost driver analysis; 4.5.2 Profitability analysis for each project; 4.5.3 Profitability analysis for each market sector; 4.5.4 Profitability analysis for each customer; 4.6 Chapter summary; References; Chapter 5 Managing Overhead Costs in a Fabrication Shop; 5.1 Rebar supply system; 5.2 Case study: PQR Construction Inc. ; 5.2.1 The rebar fabrication shop's cost structure; 5.2.2 Allocation of rebar fabrication shop's costs to projects |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| General subdivision | Accounting. |
| 650 #7 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| General subdivision | Accounting. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | https://doi.org/10.1002/9781119194705 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | eBooks |
| 264 #1 - | |
| -- | Chichester, UK ; |
| -- | Hoboken, NJ : |
| -- | John Wiley & Sons, |
| -- | 2017. |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 588 0# - | |
| -- | Print version record. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Construction industry |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Activity-based costing. |
| 650 #7 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | BUSINESS & ECONOMICS / Accounting / Financial |
| 650 #7 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Activity-based costing. |
| -- | (OCoLC)fst00796293 |
| 650 #7 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Construction industry |
| -- | (OCoLC)fst00875968 |
| 994 ## - | |
| -- | 92 |
| -- | DG1 |
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