TY  - CONF
TI  - Activity-Based Costing and Its Applicationto Lean Construction
C1  - Singapore, Singapore
C3  - 9th Annual Conference of the International Group for Lean Construction
PY  - 2001
AU  - Kim, Yong-Woo
AU  - Ballard, Glenn
AD  - Ph.D. Candidate, Constr. Engrg. And Mgmt. Program, Civil and Envir. Engrg. Dept., 215 McLaughlin Hall #1712, University of California at Berke ley, CA 94720, ywkim@uclink4.berkeley.edu
AD  - Director of Research, Lean Construction Institute, and Associate Adjunct Professor, Construction Engineering and Management Program, Civil and Envir. Engrg. Dept., University of California at Berkeley, 4536 Fieldbrook Road, Oakland, CA 94619, ballard@leanconstruction.org
ED  - Ballard, Glenn
ED  - Chua, David
AB  - Activity-Based Costing (ABC) has been popular since the 1980s because it prevents cost distortions and provides a process view which traditional cost accounting cannot provide. Activity-Based Costing is based on a “flow view” in production theory in that ABC adopts two-staged costing, i.e., resources are assigned to activities and activities are assigned to cost objects. Lean construction comes from recognizing the limitations of current project management and applying “lean production” to the construction industry. 

This paper presents an application of ABC and an example of applying ABC to construction, exploring the relationship between activity-based costing and lean construction. It shows that lean project control can encompass cost control by adopting an activity-based costing system.
KW  - Activity-based costing
KW  - resource-based costing
KW  - transformation view
KW  - flow view
KW  - and lean construction
PB  - 
T2  - 9th Annual Conference of the International Group for Lean Construction
DA  - 2001/08/06
CY  - Singapore, Singapore
L1  - http://iglc.net/Papers/Details/146/pdf
L2  - http://iglc.net/Papers/Details/146
N1  - Export Date: 25 April 2024
DB  - IGLC.net
DP  - IGLC
LA  - English
ER  -