Activity based costing for construction companies

Content: Title Page 
 Copyright Page
 Contents
 Preface
 Chapter 1 Introduction
 1.1 What comprises costs in a construction company?
 1.1.1 Construction costs (project costs)
 1.1.2 Overhead costs in a construction company
 1.1.3 The cost classification in use and the duality of overhead costs
 1.2 Overhead costs in new business environments
 1.3 Role of overhead cost management
 1.3.1 Overhead costing system should provide accurate costing on cost objects
 1.3.2 Overhead costing system should contribute to reducing total costs without sacrificing value
 1.4 Structure of this book
 References Chapter 2 What Is Activity-Based Costing? 2.1 Traditional accounting method: resource-based costing with volume-based allocation 
 2.1.1 Resource-based costing 
 2.1.2 Overhead costs allocation
 2.2 What are the problems with the current method?
 2.2.1 Is the current method contributing to reducing total costs?
 2.2.2 Does the current method provide accurate pricing?
 2.3 What is activity-based costing? 
 2.3.1 Definition
 2.3.2 Characteristics of ABC
 2.3.3 Objectives of ABC system
 2.4 Implementing activity-based costing 
 2.4.1 Develop an activity-based costing charter 2.4.2 Define cost objects2.4.3 Identify activities
 2.4.4 Assign resource costs to activities
 2.4.5 Assign activity costs to cost objects
 2.5 Chapter summary
 References
 Chapter 3 Managing Overhead Costs in Construction Projects
 3.1 Project overhead costs as profit points
 3.2 Implementing ABC to manage project overhead costs
 3.3 Case study: xx Commercial Complex 
 3.3.1 Developing an activity-based costing charter 
 3.3.2 Workshop
 3.3.3 Defining cost objects
 3.3.4 Identifying activities
 3.3.5 Assigning resource costs to activities
 3.3.6 Assigning activity costs to cost objects 3.4 Using ABC data for managerial purposes3.4.1 Evaluating management areas with activity analysis
 3.4.2 Evaluating subcontractors
 3.5 Chapter summary
 References
 Chapter 4 Managing Your General Overhead Costs
 4.1 General overhead costs
 4.2 Managing general overhead costs
 4.2.1 Accurate general overhead allocation
 4.2.2 Providing a process view for process improvements
 4.3 Does current practice for managing general overhead costs work?
 4.3.1 Resource-based costing 
 4.3.2 Volume-based assignment 
 4.4 How can ABC be implemented in managing general overhead costs? 4.4.1 Case study: xx Construction (general contractor)4.5 How can ABC data be used in managing general overhead costs?
 4.5.1 Cost driver analysis
 4.5.2 Profitability analysis for each project
 4.5.3 Profitability analysis for each market sector
 4.5.4 Profitability analysis for each customer
 4.6 Chapter summary
 References
 Chapter 5 Managing Overhead Costs in a Fabrication Shop
 5.1 Rebar supply system
 5.2 Case study: PQR Construction Inc. 
 5.2.1 The rebar fabrication shop\'s cost structure
 5.2.2 Allocation of rebar fabrication shop\'s costs to projects