Publication detail

An empirical analysis of overhead cost management in the Czech construction industry

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"
}