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The Specific Costing Problems of Project Form - How those can be managed with activity based costing

Author

Listed:
  • Macheridis, Nikos

    (Department of Business Administration, School of Economics and Management, Lund University)

Abstract

Project costing is an area where more research is needed. Beginning from typical project characteristics we discuss in this article the specific costing problems of the project. The focused is on how the specific problems of the project can be managed with help of activity-based costing. It’s discussed in the article how activity-based costing can be involved in projects to, in an effective way, manage the specific costing problems of the project. A framework where the projects requirements on costing and the approach of activity-based costing are connected is presented. By this it can grow new understanding for how costing can contribute to effective project management by handle the specific costing problems of the project in an effective and appropriate way. The article also takes up a short discussion about the critical moments of the project costing. In the end of the article the contributions of the study is discussed and it’s given propositions to continue research in the area.

Suggested Citation

  • Macheridis, Nikos, 2004. "The Specific Costing Problems of Project Form - How those can be managed with activity based costing," Working Paper Series 2004/2, Lund University, Institute of Economic Research.
    • Handle: RePEc:hhb:lufewp:2004_002
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