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Keywords: Activity-based costing (ABC)
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Journal Articles
Smart and Sustainable Built Environment (2025) 14 (3): 758–775.
Published: 02 February 2024
... in construction project management. Design/methodology/approach An innovative approach is proposed, employing the activity-based costing (ABC) accounting method combined with building information modelling (BIM) to assign real overhead costs to project activities. This study, distinguished by its...
