TY  - CONF
TI  - Activity-Based Costing for Process Improvements
AU  - Kim, Taehoon
AU  - Kim, Yong-Woo
AD  - Assistant Professor, School of Architecture, Chosun Univ., Seosuk-dong, Dong-gu, Gwangju 501-759, Republic of Korea. +82-62-230-7145, thoonkim@chosun.ac.kr
AD  - Associate Professor, Department of Construction Management, College of Built Environments, Univ. of Washington, Seattle, WA 98195, United States (corresponding author), yongkim@u.washington.edu
PY  - 2016
DA  - 2016/07/20
T2  - 24th Annual Conference of the  International Group for Lean Construction
C3  - 24th Annual Conference of the  International Group for Lean Construction
CY  - Boston, Massachusetts, USA
SN  - 2309-0979 (ISSN)
AB  - Current construction industry requires effective process improvement to enhance the productivity and managerial capability. However, construction projects are found to have a limited number of tools for process management on construction sites. Activity-based costing (ABC) technique can provide insightful information on areas for process improvement to minimize waste or non-value-adding activities. However, the ABC has the limitations in reflecting complicated and interactive nature of construction processes. This paper explores how ABC can be practically used for construction process improvement with the support of discrete event simulation (DES) technique. Activity hierarchy is presented as a way to allow sustainable activity cost tracking. The proposed approach can contribute to facilitating easy and practical process control on a basis of more accurate cost information
KW  - Activity-based costing
KW  - discrete event simulation
KW  - process improvement.
L1  - https://www.iglc.net/papers/details/1250/pdf
UR  - https://www.iglc.net/papers/details/1250
DB  - IGLC.net
LA  - English
N1  - Export date: 04 October 2026
ER  -