Kim, Y W and Kim, S C (2011) Cost analysis of information technology-assisted quality inspection using activity-based costing. Construction Management and Economics, 29(2), pp. 163-172. ISSN 1466433X
Abstract
One of the critical factors in quality control is the efficient management of quality field inspections. A method was developed to assess the cost impact of process improvements in construction jobsite management. Through the development of a prototype quality inspection system together with project database and mobile technology, the efficiency of a quality inspection system as a pilot study is examined. A time-driven activity-based costing (ABC) is used in evaluating the quantifying process costs attributable to the implementation of a new field inspection system. Inspection costs were reduced when the current inspection process is replaced by a new inspection prototype process using a project database and mobile technology. The cost analysis results also show that a new approach (1) identifies the inspection activities before and after the re-engineering process; (2) computes the cost driver rate before and after the re-engineering process; and (3) enables the performance of the scenario analysis by manipulating the volume of cost drivers under different scenarios.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | activity-based costing; cost analysis; personal digital assistant; quality inspection |
| Index terms: | costing, mobile technology, efficiency, critical factor, database, process improvement, scenario analysis, information technology, implementation, cost analysis, quality control, inspection, prototype, quality inspection |
| Subjects: | risk assessment, accounting and finance, contractual arrangements, quality assurance, project delivery, modelling and simulation, data management, computing systems, management, performance management, financial and cost management, digital technology, policy studies |
| Topics: | Risk Management, Digital Applications, Business Strategy, Quality Management, Governance, Cost Management, Procurement, Engineering Principles |
| Descriptive scope: | 3 PCA |
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