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Keywords: Activity based costs
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Journal Articles
Journal:
Construction Innovation
Construction Innovation: Information Process Management (2011) 11 (3): 259–281.
Published: 12 July 2011
... components from the supplier's yard to the construction site are first identified through the activity‐based costing (ABC) approach. Under each element, the resources necessary to fulfil the specific element are analysed. By representing those cost components through the cost functions, simulations can...
