IMPLEMENTATION OF THE ACTIVITY BASED COSTING METHOD IN CONSTRUCTION

This study examines the factors that influence application of activity-based costing (ABC) method in construction projects. research adopts a quantitative approach by developing case model. The tested model on sample 24 hydromechanical and gate works, weirs, irrigation networks, river protection, dams ponds, coastal swamp infrastructure, groundwater raw water infrastructure. Primary data collected from field surveys. found proportion indirect costs, competitive pressures price quality, product diversification significantly company's decision to apply ABC method. There were be implications for managerial practice public policy. It is hoped this will useful meeting planning needs are currently being addressed.