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Civil-Comp Proceedings
ISSN 1759-3433
CCP: 49
INNOVATION IN CIVIL AND CONSTRUCTION ENGINEERING
Edited by: M.B. Leeming and B.H.V. Topping
Paper V.4

Process Costing - The Route to Construction Reengineering

G.N. Evans, M.M. Naim and D.R. Towill

Logistics Systems Dynamics Group, University of Wales, Cardiff, United Kingdom

Full Bibliographic Reference for this paper
G.N. Evans, M.M. Naim, D.R. Towill, "Process Costing - The Route to Construction Reengineering", in M.B. Leeming, B.H.V. Topping, (Editors), "Innovation in Civil and Construction Engineering", Civil-Comp Press, Edinburgh, UK, pp 153-162, 1997. doi:10.4203/ccp.49.5.4
Abstract
The paper argues the importance for the UK construction industry to realise that although many construction projects are "unique" the processes that drive the individual companies involved in a project are in fact generic and repeatable. The process view of a business provides a focused perspective on customer needs and ensures that tasks are integrated to meet customer requirements.

The paper draws on examples where process orientated, customer focused companies have successfully impacted on their business performance and in particular on reducing costs. The need to model processes as a pre-requisite to determining their activity based costs is presented via a case study of a SME civil engineering contractor.

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