Detail publikačního výsledku

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

HANÁK, T.; HERMANOVÁ, L.

Originální název

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

Anglický název

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

Druh

Článek WoS

Originální abstrakt

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.

Anglický abstrakt

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.

Klíčová slova

company; construction; management; overhead costs; survey

Klíčová slova v angličtině

company; construction; management; overhead costs; survey

Autoři

HANÁK, T.; HERMANOVÁ, L.

Rok RIV

2018

Vydáno

01.12.2017

Nakladatel

University North , Varaždin, Croatia

Místo

Croatia

ISSN

1846-6168

Periodikum

TEHNICKI GLASNIK-TECHNICAL JOURNAL

Svazek

11

Číslo

4

Stát

Chorvatská republika

Strany od

216

Strany do

220

Strany počet

5

BibTex

@article{BUT143021,
  author="Tomáš {Hanák} and Lucie {Hermanová}",
  title="An empirical analysis of overhead cost management in the Czech construction industry",
  journal="TEHNICKI GLASNIK-TECHNICAL JOURNAL",
  year="2017",
  volume="11",
  number="4",
  pages="216--220",
  issn="1846-6168"
}