TY  - CONF
TI  - Case Study - Overhead Costs Analysis
AU  - Kim, Yong-Woo
AU  - Ballard, Glenn
AD  - Ph. D. Candidate at University of California at Berkeley, ywkim@uclink4.berkeley.edu
AD  - Research Director at Lean Construction Institute (LCI) and Associate Adjunct Professor at University of California at Berkeley, gballard@leanconstruction.org
ED  - Formoso, Carlos T.
ED  - Ballard, Glenn
PY  - 2002
DA  - 2002/08/06
T2  - 10th Annual Conference of the International Group for Lean Construction
C3  - 10th Annual Conference of the International Group for Lean Construction
CY  - Gramado, Brazil
AB  - Construction projects become complicated and fragmented so that many specialty contractors are involved. In such changed environments, a general contractor’s overhead costs are increasing comparable to direct costs. In addition to an increase of volume, activities consisting of overhead costs play an important role in coordinating different participants who include different specialty contractors and client. This paper reviews traditional overhead control and critiques problems thereof through literature review, interviews with professionals, and data collection. It proposes a new overhead cost control method, called profit-point analysis (PPA) applying activitybased costing (ABC). It is followed by a case study presented to exemplify the new method.
KW  - Construction overhead costs
KW  - activity-based costing (ABC)
KW  - profit point analysis (PPA)
KW  - nurturing relationship
L1  - https://www.iglc.net/papers/details/194/pdf
UR  - https://www.iglc.net/papers/details/194
DB  - IGLC.net
LA  - English
N1  - Export date: 04 October 2026
ER  -