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Detail publikačního výsledku
HANÁK, T.; HERMANOVÁ, L.
Originální název
An empirical analysis of overhead cost management in the Czech construction industry
Anglický název
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
Klíčová slova
company; construction; management; overhead costs; survey
Klíčová slova v angličtině
Autoři
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
Plný text v Digitální knihovně
http://hdl.handle.net/
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" }