Comparison between the Mix-Based Costing and the Activity-Based Costing Methods
in the Costing of Construction Projects
Journal of Cost Analysis and Parametrics
After bibliographic research on costing methods in civil construction, and a presentation of the mix-based costing method, as well as an application of the activity-based costing method in the costing of civil construction projects based on other authors, a possible application of the mix-based costing was sought. This method allows the distribution of costs and indirect expenses to products without the subjectivities and uncertainties typical of traditional apportionment, by means of analyses of different production scenarios. The main objective of this article is to compare the results obtained from activity-based costing and mix-based costing in the costing of civil construction works.
Leandro Torres Di Gregorio has graduated in Civil Engineering from Federal University of Rio de Janeiro (2003), Master in Civil Engineering from Fluminense Federal University (2009); specialist in Emergencies and Disaster Management from Integrated Faculty of Grande Fortaleza (2012), Ph.D. in Civil Engineering from Fluminense Federal University (2013). His research is related to the issues of cost management, logistics of donations in disaster response management, integrated management systems (quality, environment, occupational safety, and social accountability), disaster risk management, and recovery management after disasters and conflicts. As a manager, he has coordinated over 130 projects and worked as the general director of a private company for ten years. In the academic ﬁeld he worked at the Architecture and Urbanism College and at the Polytechnic School of the Federal University of Rio de Janeiro, and recently at the Souza Marques Engineering College.
Carlos Alberto Pereira Soares holds a Ph.D. in Production Engineering from the Federal University of Rio de Janeiro en COPPE, Master in Civil Engineering and Architect and Urbanist from Fluminense Federal University, having specialized in Projects, Policy and Strategy. He has extensive experience in management, acting as Financial and Administrative Chief at Euclides da Cunha Foundation and as Special Advisor to the Association of Graduates of the National War College. He is currently Associate Professor and Program Coordinator of Masters and Ph.D. in Civil Engineering from Fluminense Federal University, a member of the Advisory Committee in Engineering Research and Innovation from Fluminense Federal University, a Getúlio Vargas Foundation (FGV) Management developer and a research project coordinator funded by AGEVAP. He also acts as a consultant in business management systems and projects, cost management, information systems and information management, sustainable development and environmental management tools.