文章基本信息

标题：A Prototype Master Code of Accounting Structure to Facilitate Accurate Measures of Construction Labor Productivity across Multiple Projects
本地全文：下载
作者：Gabriel B. Dadi ; Paul M. Goodrum ; David Bonham 等
期刊名称：Theoretical Economics Letters
印刷版ISSN：2162-2078
电子版ISSN：2162-2086
出版年度：2014
卷号：4
期号：1
页码：49-59
DOI：10.4236/tel.2014.41008
出版社：Scientific Research Publishing
摘要：The United States National Academies identified several recommendations for the construction industry in 2009 to improve industry performance. One of the key recommendations was the development of reliable productivity measures to improve the efficiency and support of developing new construction innovations. Difficulty in measuring real output in the industry is a challenge that has prevented reliable productivity metrics. An alternative approach would be to consistently measure activity productivity across multiple construction projects throughout the United States and develop an aggregate measure accordingly. However, activity measures are inconsistent across both construction projects and even projects within the same company. Identifying an industry standard code of accounting would be a critical first step towards improving industry performance. The authors collected code of accounts from six large construction firms to identify the impact that code structure has on the ability to accurately measure labor productivity on a current along with the ability to estimate it on future projects as well. This paper focuses on mechanical piping code structure and productivity comparisons to the widely used industry estimating manuals produced by RSMeans Building Construction Cost Data and Richardson’s Process Plan Construction Cost Estimating Standards (PPCES). The paper’s contribution to the overall body knowledge illustrates the significance and degree of the impact that piping and conduit code structures related to diameter size, material type, and installation location have on accurately measuring productivity rates. The methods can be applied to other trade activities to develop an industry-wide standard code structure.
关键词：Construction Industry; Material Tracking; Productivity