000			04995cam a2200565Ki 4500
001			ocn968926359
003			OCoLC
005			20220711203352.0
006			m o d
007			cr cnu---unuuu
008			170118s2017 enk ob 001 0 eng d
040			_aN$T _beng _erda _epn _cN$T _dEBLCP _dDG1 _dOCLCF _dIDEBK _dUPM _dMERUC _dYDX
020			_a9781119194682 _q(electronic bk.)
020			_a1119194687 _q(electronic bk.)
020			_a9781119194705 _q(electronic bk.)
020			_a1119194709 _q(electronic bk.)
020			_z9781119194675
020			_z1119194679
020			_z9781119194699
020			_z1119194695
035			_a(OCoLC)968926359
050		4	_aHF5686.B7 _b.K56 2017eb
072		7	_aBUS _x001010 _2bisacsh
082	0	4	_a657/.869042 _223
049			_aMAIN
100	1		_aKim, Yong-Woo, _d1972- _eauthor. _96974
245	1	0	_aActivity based costing for construction companies / _cYong-Woo Kim.
264		1	_aChichester, UK ; _aHoboken, NJ : _bJohn Wiley & Sons, _c2017.
300			_a1 online resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
504			_aIncludes bibliographical references and index.
588	0		_aPrint version record.
505	0		_aTitle 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		_aChapter 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		_a2.4.2 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		_a3.4 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		_a4.4.1 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	_aConstruction industry _xAccounting. _96975
650		0	_aActivity-based costing. _96976
650		7	_aBUSINESS & ECONOMICS / Accounting / Financial _2bisacsh _96977
650		7	_aActivity-based costing. _2fast _0(OCoLC)fst00796293 _96976
650		7	_aConstruction industry _xAccounting. _2fast _0(OCoLC)fst00875968 _96975
655		4	_aElectronic books. _93294
776	0	8	_iPrint version: _aKim, Yong-Woo, 1972- _tActivity based costing for construction companies. _dChichester, UK ; Hoboken, NJ : John Wiley & Sons, 2017 _z9781119194675 _w(DLC) 2016044998 _w(OCoLC)967337286
856	4	0	_uhttps://doi.org/10.1002/9781119194705 _zWiley Online Library
942			_cEBK
994			_a92 _bDG1
999			_c68780 _d68780