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Supply chain cost model for prefabricated building material based on time-driven activity-based costing

Title
Supply chain cost model for prefabricated building material based on time-driven activity-based costing
Authors
Kim, Yong-WooHan, Seung-HeonYi, June-SeongChang, SooWon
Ewha Authors
이준성
SCOPUS Author ID
이준성scopus
Issue Date
2016
Journal Title
CANADIAN JOURNAL OF CIVIL ENGINEERING
ISSN
0315-1468JCR Link1208-6029JCR Link
Citation
vol. 43, no. 4, pp. 287 - 293
Keywords
supply chain cost modeltime-driven activity-based costing (TDABC)supply chain management
Publisher
CANADIAN SCIENCE PUBLISHING, NRC RESEARCH PRESS
Indexed
SCI; SCIE; SCOPUS WOS scopus
Abstract
The effect of 'supply chain management' can be leveraged when benefits of collaboration within and beyond the capacities of individual organizations are witnessed. One of the primary tasks in reducing total supply chain costs is to understand where the costs occur in a supply chain and how each activity impacts the total supply chain costs. Most supply chains in construction usually involve multiple entities, each one in a different process. A rebar supply chain is one example where many entities are involved in different processes. The supply chain coordinator needs a supply chain cost model, which shows how each activity impacts all supply chain costs to reduce the total costs. The research suggests a supply chain cost model using time-driven activity-based costing. The proposed cost model was applied to a building construction project, followed by sensitivity analysis identifying critical activities. This method can be adapted to analyze other fragmented material supply chains in the construction industry.
DOI
10.1139/cjce-2015-0010
Appears in Collections:
엘텍공과대학 > 건축공학전공 > Journal papers
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