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HANÁK, T. HERMANOVÁ, L.
Original Title
An empirical analysis of overhead cost management in the Czech construction industry
Type
journal article in Web of Science
Language
English
Original Abstract
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.
Keywords
company; construction; management; overhead costs; survey
Authors
HANÁK, T.; HERMANOVÁ, L.
Released
1. 12. 2017
Publisher
University North , Varaždin, Croatia
Location
Croatia
ISBN
1846-6168
Periodical
TEHNIČKI GLASNIK
Year of study
11
Number
4
State
Republic of Croatia
Pages from
216
Pages to
220
Pages count
5
BibTex
@article{BUT143021, author="Tomáš {Hanák} and Lucie {Hermanová}", title="An empirical analysis of overhead cost management in the Czech construction industry", journal="TEHNIČKI GLASNIK", year="2017", volume="11", number="4", pages="216--220", issn="1846-6168" }