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A Case Study of Activity-Based Costing in Allocating Rebar Fabrication Costs to Projects

Kim, Yong-Woo; Han, Seungheon; Shin, Sungwon; Choi, Kunhee. (2011). A Case Study of Activity-Based Costing in Allocating Rebar Fabrication Costs to Projects. Construction Management And Economics, 29(5), 449 – 461.

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Abstract

How to improve cost allocation for reinforced steel bar (rebar) is an ongoing topic of debate among construction manufacturers and contractors. Traditionally, many fabrication shops have used a single overhead-cost pool accounting system. However, a new costing method, activity-based costing (ABC), may provide more advantages than the traditional system. In this case study, a single overhead-cost pool system is compared with the ABC method to demonstrate how ABC improves cost allocation and provides other benefits. The case study findings indicate that ABC provides such benefits as (1) accurate manufacturing costs; (2) cost information on processes; and (3) information on cost drivers. This paper also bridges the construction and cost accounting literature. Our study contributes to the construction management literature by offering a different cost allocation method to refine fabrication costs assigned to projects. The findings are expected to serve as a reference for industry professionals who recognize the shortcomings of a traditional single overheadcost pool system and are in need of a more accurate costing system. © 2011 Taylor & Francis.

Keywords

Bridges; Costs; Fabrication; Lakes; Project Management; Rebar; Accounting System; Activity Based Costing; Construction Management; Fabrication Shops; Industry Professionals; Manufacturing Cost; Overhead Costs; Traditional Systems

Periurbanization and the Politics of Development-as-City-Building in China

Abramson, Daniel Benjamin. (2016). Periurbanization and the Politics of Development-as-City-Building in China. Cities, 53, 156 – 162.

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Abstract

China stands out among recently urbanized societies for the planned physicality of its rural-urban transformation the extensive marshaling of labor, capital and material resources to remake its cities and to transform rural land and communities into new, formal urban space. In China, the rural and the urban are distinguished in deeply dichotomous institutions of government, and peri-urbanization, defined as the disorderly spaces, processes and conditions of becoming urban, would appear to be a temporary stage of transition between an old rural socio-spatial order to a new urban socio-spatial order. The actual contested politics of development as-urbanization suggests otherwise, however, both on a national scale and on a community scale. The definition of development itself is at stake, and emerges unpredictably from peri-urban experience. A view of periurbanization as a process of socio-ecological adaptation is better suited to societies that have evolved in long settled, densely populated anthropogenic agrarian landscapes. (C) 2015 Published by Elsevier Ltd.

Keywords

Urban-growth; Chengdu; Urbanization; Adaptation; Resilience; Alternative Development; Socialist New Countryside Construction; New Rural Reconstruction

The Consuming Mob: Bargain Shopping in the City

Iarocci, Louisa. (2019). The Consuming Mob: Bargain Shopping in the City. Architectural Theory Review, 23(2), 195 – 213.

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Abstract

This paper examines the representation of the crowd as the consuming mob in the American department store in the early twentieth century. In store promotions and popular accounts, urban retail spaces provide the setting for the materialization of the crowd as the driving engine and mutated body of mass consumption. Store owners and their backers employed the image of shopping hordes on their premises as an advertisement for the success of modern trade. The department store served as a model of a rational utopian order in its operations and spaces. But in popular representations the growing assemblies of bodies and goods often appeared as a potentially unruly force that threatened the constraints of their surroundings. This paper will trace the path of the urban crowd as it flowed from the city streets into the inner recesses of the store, mapping narratives of shopping through the lenses of gender and class.

Keywords

Crowds; Department Stores; Shopping; City; Consumption

Small Increments in Diet Cost Can Improve Compliance with the Dietary Guidelines for Americans

Rose, Chelsea M.; Gupta, Shilpi; Buszkiewicz, James; Ko, Linda K.; Mou, Jin; Cook, Andrea; Moudon, Anne Vernez; Aggarwal, Anju; Drewnowski, Adam. (2020). Small Increments in Diet Cost Can Improve Compliance with the Dietary Guidelines for Americans. Social Science & Medicine, 266.

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Abstract

Adherence to the Dietary Guidelines for Americans (DGA) may involve higher diet costs. This study assessed the relation between two measures of food spending and diet quality among adult participants (N = 768) in the Seattle Obesity Study (SOS III). All participants completed socio-demographic and food expenditure surveys and the Fred Hutch food frequency questionnaire. Dietary intakes were joined with local supermarket prices to estimate individual-level diet costs. Healthy Eating Index (HEI-2015) scores measured compliance with DGA. Multiple linear regressions using Generalized Estimating Equations with robust standard errors showed that lower food spending was associated with younger age, Hispanic ethnicity, and lower socioeconomic status. Even though higher HEI-2015 scores were associated with higher diet costs per 2000 kcal, much individual variability was observed. A positive curvilinear relationship was observed in adjusted models. At lower cost diets, a $100/ month increase in cost (from $150 to $250) was associated with a 20.6% increase in HEI-2015. For higher levels of diet cost (from $350 to $450) there were diminishing returns (2.8% increase in HEI2015). These findings indicate that increases in food spending at the lower end of the range have the most potential to improve diet quality.

Keywords

Healthy Eating Index; Income Inequality; Quality; Obesity; Adults; Expenditure; Disparities; Strategy; Outcomes; Scores; Food Expenditures; Diet Costs; Food Shopping; Diet Quality; Hei-2015; Ses

Bayesian Estimation of the Hierarchical SLX Model with an Application to Housing Markets

Hall, Joshua C.; Lacombe, Donald J.; Neto, Amir; Young, James. (2022). Bayesian Estimation of the Hierarchical SLX Model with an Application to Housing Markets. Journal Of Economics & Finance, 46(2), 360 – 373.

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Abstract

Hierarchical or multilevel models have long been used in hedonic models to delineate housing submarket boundaries in order to improve model accuracy. School districts are one important delineator of housing submarkets in an MSA. Spatial hedonic models have been extensively employed to deal with unobserved spatial heterogeneity and spatial spillovers. In this paper, we develop the spatially lagged X (or SLX) hierarchical model to integrate these two approaches to better understanding local housing markets. We apply the SLX hierarchical model to housing and school district test score data from Cincinnati Ohio. Our results highlight the importance of accounting for spatial spillovers and the fact that houses are embedded in school districts which vary in quality. [ABSTRACT FROM AUTHOR]; Copyright of Journal of Economics & Finance is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Keywords

Housing Market; Multilevel Models; Test Scoring; Cincinnati (ohio); Ohio; Bayesian Methods; Slx Model; Spatial Econometrics; Spatial Hierarchical Models

The need for more equitable fare enforcement: An examination by Isis Moon Gamble, recent graduate of CBE’s Master of Urban Planning program

Though Transit Equity Day is just one day, the issue of equity on Seattle’s public transit is an ongoing and important conversation to Seattle and King County residents. Neighborhoods across the county have unequal access to transit lines; bus stops are often located in inconvenient or dangerous places due to oncoming traffic and lack of sidewalks; and bus schedules are irregular or sparse, with long wait times. These are just a few of the challenges folks might experience before getting…

Arthur Acolin awarded Tier 2 Seed Grant

Congratulations to Assistant Professor of Real Estate and CSDE Affiliate Arthur Acolin for being awarded a $10,000 Tier 2 seed grant for his project, “Accessory Dwelling Units as Potential Source of Affordable Housing Across Generations”. This grant is part of CSDE’s quarterly call for seed grant applications and is intended to help faculty initiate new research endeavors that have high relevance to population science and a strong chance of building towards extramural funding. Acolin will be conducting a joint project…

From Crisis to Community: Homeownership Access with Assistant Professor Arthur Acolin

College is a time of exploration and discovery for all students. It is a time that often shapes how we view the world. Going through this transition during a moment of turbulence in the world can shape that experience significantly, which is exactly what happened for Assistant Professor of Real Estate, Arthur Acolin. As an undergraduate, international student in the US in 2008, the housing bubble and subsequent recession shaped Acolin’s future as a researcher and professor. “The subprime crisis…

Qing Shen’s proposal among those selected for funding by PacTrans

The Pacific Northwest Transportation Consortium (PacTrans) announced in January 2021 the project proposals selected for funding. Qing Shen, Professor of Urban Design and Planning and Chair of the Interdisciplinary PhD Program in Urban Design and Planning is among those selected for project funding. Shen is working alongside Co-Principal Investigator Catherine (Casey) Gifford–Innovative Mobility Senior Planner–on the applied research project titled “Supplementing fixed-route transit with dynamic shared mobility services: a marginal cost comparison approach”. The project goal is to address a…

Siman Ning

Climate change, smart cities, urban economics and the interaction between human behavior and built environment