Prethodno priopćenje

An empirical analysis of overhead cost management in the Czech construction industry

Lucie Hermanová ; Faculty of Civil Engineering, Brno University of Technology, Brno, Czech Republic
Tomáš Hanák orcid.org/0000-0002-7820-6848 ; Faculty of Civil Engineering, Brno University of Technology, Brno, Czech Republic

Sažetak

Overhead costs are considered to be an important part of cost management in companies. This research aims to address the ways in which overhead costs are managed in the specific environment of construction. The Czech Republic is selected as the study area in order to give answers to several research questions. Data collected through a web-based survey among 112 respondents are evaluated e.g. in relation to the use of various costing methods, frequency of costing updates or in relation to the companies’ competitiveness. The results presented in this paper have an ambition to serve not just as a contribution to the current body of knowledge, but the managerial implications resulting from the analysis performed and the ensuing discussion could be helpful especially for practitioners, i.e. the cost managers responsible for estimating the products/works/services properly, and they could also contribute to maintaining and improving companies’ position on the market.

Ključne riječi

company; construction; management; overhead costs; survey

Hrčak ID:

191006

URI

https://hrcak.srce.hr/191006

Datum izdavanja:

15.12.2017.

Posjeta: 2.332 *