An empirical analysis of overhead cost management in the Czech construction industry
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26110%2F17%3APU126023" target="_blank" >RIV/00216305:26110/17:PU126023 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
An empirical analysis of overhead cost management in the Czech construction industry
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
An empirical analysis of overhead cost management in the Czech construction industry
Popis výsledku anglicky
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.
Klasifikace
Druh
J<sub>imp</sub> - Článek v periodiku v databázi Web of Science
CEP obor
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OECD FORD obor
20101 - Civil engineering
Návaznosti výsledku
Projekt
<a href="/cs/project/LO1408" target="_blank" >LO1408: AdMaS UP - Pokročilé stavební materiály, konstrukce a technologie</a><br>
Návaznosti
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Ostatní
Rok uplatnění
2017
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
TEHNIČKI GLASNIK
ISSN
1846-6168
e-ISSN
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Svazek periodika
11
Číslo periodika v rámci svazku
4
Stát vydavatele periodika
HR - Chorvatská republika
Počet stran výsledku
5
Strana od-do
216-220
Kód UT WoS článku
000418742900013
EID výsledku v databázi Scopus
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