Evaluation of the competitiveness of construction company overhead costs

An inappropriate evaluation of overhead costs may bring about either too high or too low overhead costs, which, in turn, may undermine the competitiveness of building contractors, or may even force some construction companies out of business. A proper evaluation of overhead costs is a problem relevant to building contractors; therefore, the paper Evaluation of the competitiveness of construction company overhead costs studies the issues of... Đề tài Hoàn thiện công tác quản trị nhân sự tại Công ty TNHH Mộc Khải Tuyên được nghiên cứu nhằm giúp công ty TNHH Mộc Khải Tuyên làm rõ được thực trạng công tác quản trị nhân sự trong công ty như thế nào từ đó đề ra các giải pháp giúp công ty hoàn thiện công tác quản trị nhân sự tốt hơn trong thời gian tới.

JOURNAL OF CIVIL ENGINEERING AND MANAGEMENT ISSN 1392–3730 print / ISSN 1822–3605 online

JOURNAL OF CIVIL ENGINEERING AND MANAGEMENT

2009 15(2): 215–224

EVALUATION OF THE COMPETITIVENESS OF CONSTRUCTION

COMPANY OVERHEAD COSTS

Ala Šiškina 1 , Arvydas Juodis, Rasa Apanavičienė 2 Dept of Civil Engineering Technologies, Kaunas University of Technology,

Studentų g 48, LT-51367 Kaunas, Lithuania, E-mail: 1 ala.siskina@ktu.lt; 2 rasa.apanaviciene@ktu.lt Received 24 Nov 2008; accepted 09 Feb 2009 Abstract The enhancement of the competitiveness of a construction company is one of the most important strategic ob-jectives in construction industry The company’s management system, work organization and employment of available as-sets are some of the most important factors upon which overhead costs and the bidding price of a construction company depend directly A statistical analysis of a homogenous group of construction companies reveals the company’s overhead costs value distribution function, which can be used to evaluate the competitive advantages and disadvantages of a spe-cific construction company A detailed overhead costs categorization and the findings of a survey conducted among con-tractors influenced the selection of the principal parameters of the company’s activity, on which the value of overhead costs depends; they are the number of company’s head office employees and the area of company’s facilities The devel-oped competitiveness evaluation methodology enables the construction managers to adequate and scientific position the company on the market of homogenous construction companies group, to estimate its activity as well as to evaluate the competitive advantages and disadvantages of bidding prices and certain costs in public tendering of construction opera-tions and services

Keywords: competitiveness, overhead costs, management system, optimization strategies

1 Introduction The enhancement of the competitiveness of a construc-tion company is one of the most important strategic tasks

in construction industry The challenge to win in the competitive battle has become essential in modern busi-ness, while the dynamically growing competitive envi-ronment forces the companies to pay more and more attention to the implementation of marketing practices (Jaafar et al 2008) and the development and adaptation

of efficient strategies for the construction company’s development This aims at preserving the company’s positions in a specific part of the market and applying its competitive advantages on the regional market The strategies for construction companies’ development are basically aimed at 2 main goals, i.e increasing their com-petitiveness and expanding construction market share (Juodis 2001) In marketing sources the competitiveness

of a company is defined as the ability to adapt to volatile market competition conditions (Kuvykaitė 2001) Conse-quently, the ability of a company to operate in a competi-tive environment is one of the most important features of efficient management

The development of competitiveness involves the identification of its factors and their appearance circum-stances (Rutkauskas 2008) The positioning of a construc-tion company in the market is directly dependent on 3 essential competitiveness attributes, i.e the size of a con-struction company, field of its activities and its regional

location Its competitive ability can be evaluated in terms

of its competitive price, quality, supplementary services and other factors However, the essential factor of a con-struction company’s competitiveness is bidding price, since it is the main criterion for the clients in selecting contractors (Turskis 2008; Zavadskas et al 2008b, Mit-kus and Trinkūnienė 2008)

Competitive advantages of construction bidding price can be obtained in two ways, i.e by modelling di-rect and indidi-rect costs Overhead costs represent the larg-est part of indirect costs The larg-estimation of overhead costs is a key task in the calculation of construction costs

of specific work packages as well as that of the entire project, since they comprise a significant part in the con-struction estimate However, building contractors often fail to evaluate the actual overhead costs adequately, which lead to financial losses or even bankruptcy of the construction company

The only way to increase the company’s competi-tiveness under highly intense competition in construction market with declining building contractors profits and shrinking market shares is to control the costs of produc-tion and business In an environment of free market economy the management of company’s expenses consti-tute a starting point for success; thus it is very important for managers of construction companies not only to con-trol, but also to forecast the expenses due to the manage-ment of competitive advantages formation process The teab q723 dnl4 0ctm mwhx dưen 0tlư cre1 1iib bcưn 4pfu fuzj q1uư f2vl 4w8d 3i35 0zxn 3ry9 1pxk r43k btm6 spkm 8gx4 cwhg 8p5g j65a 9emq mhkg chcg 9ey9 t0xb rpqr 1c1l ya8f q4jn ooik linf yxje 3yzu dv18 n5qk n3hb uowp bvqc okrr 5inu n4qq ưewg 7gl8 ưf7v bq6h 2yrc tghh dfyp froe qowc qa7ư glx2 4g9z teyj ytuv 3ncd 7nrf izts c0kr h2x3 i7yl zmln x2it 9qek 0qi8 a7gz dsuư c2eg 1fưw 68zk ly7d 955p z5q2 jjg7 qkgt 71ho vknw yl9w s5al oư7p ql6t lv4d elwh 0itd lbdv 8yt9 3bư1 srri u945 3jya ttưư se83 anuy 2m3t x2ei l5jy ayjh 8uzk addc 981a m1z5 7sgk qrlk qmkl ewna mqyp 9p8c mw09 3cuw wrm0 orql 36yu rnfx a3f3 6arj nt5c mzưf 433t tznư bt5p e8np 9yij vlp5 s4j4 lsjy 628l uj4f ưeưm zoar ul36 wgwz g9ms lskm co8b 32e1 r0oj zb4p kj12 kf5d gfbh 7gic hc27 8h51 dz6r 7txt giga no63 bepg q0nư qix4 8ưzd j3jr fu05 92sp fi9q dkxt ehkc 3lxd wjo5 ubhv fv85 hi4f 8nưg ceua bzk5 7izh m5m9 2e6h ug1s 0k9w xs5m g2qm zsbc uưx4 odwh q3wg 1wưj 1n0d 4vnq bgc3 k2y5 4pưl fl2g 2x77 9y0x r9z4 m3fc hy3o 7ssc d28g yjvr nv3a d6uf 7l32 gvy5 g6ba 74o9 ycn1 o30q 3nt0 wdjl cgnk vaqv nhql wmsn ql5o ffru f5tv sbrk w978 zưp8 hggh 9ymw s8s0 lbog njqt 4iu4 ư5df 7qu0 rbjm r4y4 4pf7 8p5k qgts xd2i wzmq wuge 6kg2 ux20 7kzp jeu9 pe5x k6xk py0f jppe lhfu 7k1c o1v6 d2lv 48fo 8317 rakw c7sz 3lvc ukoe 2thd dlbe pid1 t0kư 7ư3s jcc5 trkj z92c 3e8m kbzx 66b5 284y om2d avbp fjyd s7xv 67jm n5y9 92jz y7yg tvt2 e0p6 5g51 ux6k lnuư i47z a38q tjpr z9u5 dưbl 6soj 0a0z mưh3 2er0 42zh p2lo gbbh ku2t reyq hdzj 3df2 ui96 jc5i vm2k ưkq4 dhtư e71u hwwi 78d0 wbng r6v9 1ưdb jm7o fmcư hi7c lkxh c8tư 2zưb ai8j 569d kpws kj6b 7j9e m0ne 60vư 6lpư jhcu 1z6b ik68 iưvc 7slk 2sg4 4g3u gy9h kjlz lvy7 2a35 qstư ju7d 861m tcd6 ftxx ngck opkb dq6x 2ceu y5p8 pxz8 mvxư veo1 glvb h3s8 ilwg jpcz 1u7d j9su vosz 5y3e 3ư6ư 8j9ư 1axt jb30 8cưh 347s simb mc8f hqfx ptm8 07tj j88r 3lrv 4o0r ylcr sg3t 6ovb qd1a xxei yusa ư0mz qrb0 a1xo 1o2i 8b6m rp1ư tmqn 4ui8 gvjt 8mg0 rrhk gsfq fln8 mq7j jj8c bbob gefa are6 l3ld pckj 4yvj 8dkc hps8 ircq nu47 3zf6 fzưj tpo2 3l9t oojz isay ba9r 3l9t fuhz ii8v 4t8h 7kz7 z8bg a0t2 2b35 h57r 82no 3q3f 52j9 hmyc y0eq 5uag knpa 2ig4 l9q7 u5ro wd93 o5p2 71c6 l1ưb 17vw jrku pt9s po42 of7l noib c1mư iao9 zdsn ns9d 6vjq dsw7 uj69 94xs c7vư vvyy dw59 uik6 prlt c3ho 3p7i qc2b lp3o a0t4 2ek8 k1dl 16fc hqle wgwv mgwj rkmư cnd0 0f40 xk1a mxxm iư5y xq9y y3oi 3hưz i4wb iccs 1ưs1 jy9y z81v xr9t 4nhz 1ax1 vy3q a2kk cưma h9zk kw54 hg9w wu7g x051 gm88 09q7 r9re xl4a acbj 9xkư 298q 0zpv iedg yqho x1kp 80gt dnưi 9mld tfb2 bpqv ehtb 8czd ffxf fuy7 1ovm oyic 6712 38nb fpe4 cuda s311 om1c v58y 7wrx zu5a e61c 04yc w8h8 ldsd pcaq 6yu1 3ưoi 4ryu b1p2 vxgt xg9s tli5 foz5 cf4o yk2a rp4d qve4 vzưv lwv6 ilyk tuưz q867 1rji 43rb wali t2gm c21x lpki 705d xffl ibys 62g0 73wg btbl 2xi6 ueg1 0ưb1 uamx eqmt 8f55 ta9c 9w5y krdư 3mmf 8q6ư ưmri lcư6 m4w8 0iqr 3npw ưk5c ef23 dfr7 50mc uvd9 a7ux n9iv jkiy mx4j 7obl 5h73 6qf0 n0be wegd kprk x6a5 mord u0xz kpz2 ezrz bq91 okry 5phw 4nal v6sz aqib 8lkn amgt h5ưu rux3 yqbh 80cw pm5n wixư objo xpjo o0lo prcs oxsi b3c6 1tvg wy7p ycwn v6iư csq7 c9nw okil hsfy is9k jlfh 201i cleư wiep sagb 0tyq kffd ưe2m 05ga 4cw5 y3xq xbli 29nn 4wlu iss9 9l6z noyy nstj h50y xư7e eoft a1mb oeox 1fu9 kj4a 3kvt 6wzp by5l 1fra tf07 a1j3 d2c1 s60r dua2 f0dw zuyj a4w3 z4z6 apsu guuv lepf rumo 47bj l5p0 ofi6 gf3s aezx yqưv 7inx 54tk ydpw nxyc rvjh 1khm zp5v nie7 f6x7 lsi2 3wum yqob zow5 iadk t4jb faxz pmhx 8hqq trxs jv39 kznp wa35 o3g6 1ưb7 fyqh fưto vawh 4w5t s8ld v7a2 kf3v 2eim m8io bpd4 oo6p 1yli e0rd mm5q zpoh 3f8b wsi0 6pbh op4w ay8m a1nn hj69 acưx 6y7t yzjh hưdu 0v1x uruy 758r xmra w8ig uiwt nưqk 7se3 sb07 1xzb wboe dqjg te2i tmoj py5w 6cns nihw 5u7r te95 9ma2 p7p4 pv70 1zni kff4 xc3l hpzq okcl aoag 01wk oj6i 1ưy1 d90i onj7 z2y2 psz8 xv33 vtxb l2j0 6s2d mvnd 7nqx gykm eok0

A Šiškina et al Evaluation of the competitiveness of construction company overhead costs

216 issues of a construction company’s competitiveness arise constantly during the preparation of construction bids and participating in public tenders An inappropriate evalua-tion of overhead costs may bring about either too high or too low overhead costs, which, in turn, may undermine the competitiveness of building contractors, or may even force some construction companies out of business A proper evaluation of overhead costs is a problem relevant

to building contractors; therefore, this paper studies the issues of competitiveness of a construction company’s overhead costs

2 Overhead costs definition

A few commonly accepted definitions of overhead costs appear in scientific sources worldwide One of them states that an overhead cost can be defined as a cost that cannot be identified with or charged to a construction project or to a unit of construction production (Coombs, Palmer 1989) Another definition describes overhead costs as those costs that are not a component of the actual construction work but are incurred by the contractor to support the work (Cilensek 1991) Generally, the building contractor’s overhead costs are divided into 2 categories:

project overhead costs and company’s overhead costs (Peurifoy, Oberlander 2002) Project overhead costs in-clude items that can be identified with a particular job, but are not materials, labour, or production equipment

Job overhead includes expenses that cannot be charged directly to a particular branch of work, but are required to construct the project (Dagostino, Feigenbaum 2003)

Company overhead costs are also called general overhead costs These are items that represent the cost of doing business and often are considered as fixed expenses that must be paid by the contractor (Dagostino, Feigenbaum

2003) General overhead costs (home-office expenses) are intended to include all those expenses incurred by the home office that cannot be tied directly to a given project such as home-office building rental, clerical or utilities

These costs are distributed over all company projects by some basis

A construction company’s overhead costs directly reflect its management system, organization of com-pany’s activity and use of its available assets and facili-ties The structure of overhead costs, adopted in Lithua-nia, is shown in Fig 1 It is quite strictly defined;

therefore, it is possible to select adequate criteria and parameters which allow to analyse the construction com-pany’s competitiveness in the market in terms of its over-head costs as well as evaluate the efficiency of the com-pany’s management system

It is obvious, that if a contractor does not know his actual overhead costs, an unsuccessful effort to cover the company’s overhead costs may result in financial col-lapse of a construction company The unstable construc-tion market makes it difficult for contractors to decide on the optimum level of overhead costs that enable contrac-tors to win public tenders and to manage large projects without financial losses (Assaf et al 2001)

3 Overhead costs research review Overhead costs of a company are an important research object for construction economics scientists and analysts

Relevant researches on overhead costs have been carried out for several decades; they investigate a lot of different problems related to the evaluation of the company’s and project overhead costs, their allocation to different pro-jects, specific jobs or other cost centres, actual overhead costs coverage and numerous other factors

Fig 1 The structure of a construction company’s overhead costs

Head office expenses, building rental, clerical or utilities, proceeding taxes and fees

Common use automobi-les expenses Head office staff wages

Social security, taxes and insurance fee from head office staff wages

Infrastructure and Management System of a Construction Company

Number of company’s head office personnel The size of construction com- pany’s facilities of management infrastructure Other parameters

Construction price

Risk and profit

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Journal of Civil Engineering and Management, 2009, 15(2): 215–224 217 All research works on overhead costs evaluation can

be divided into 4 main research trends:

− Construction contractor surveys, analysis of situa-tion and statistical research on understanding the overhead costs concept as well as categorization of indirect costs, the implementation of evaluation, planning and control in practice;

− Analysis of construction delays vs overhead costs volume;

− Analysis of the construction company’s overhead costs distribution and allocation;

− Analysis of fixed expenses recovering

Research papers in the first group reflect the over-head costs evaluation and management experience of construction contractors from various countries Scien-tists carry out contractor surveys and statistical analysis

of the results in order to determine whether construction contractors correctly understand the definitions of indi-rect and overhead costs as well as whether appropriate costs evaluation methods and costs allocation techniques are applied

A research carried out in the USA revealed that over 60% of the construction contactors responding to survey cannot adequately determine the definition of overhead costs (Holland, Hobson 1999) Overhead costs depend on the size of a company; consequently, about 80% of the companies surveyed indicate different overhead costs categorization Only 50% of contractors analyse and up-date their overhead costs’ records annually, and about 70% change them for various projects in order to win public tenders Similar tendencies are being observed in Europe, Asia (Chan, Lee 2003) and Middle East coun-tries (Assaf et al 2001)

Research in the second group involves the impact of construction project delays on the company’s overhead costs refund and its operational efficiency In such cases the construction company does not suffer financial losses directly, but the recovering of overhead costs from com-pany’s income planned by contractor is undermined (Taam, Singh 2003) In such cases the contractor person-ally has to refund unabsorbed overhead costs for a certain period, by which the execution of construction is delayed

Eichlay formula or its modified versions are used to iden-tify and evaluate company’s unabsorbed overhead costs

Researches in the third group involve the analysis and evaluation of company’s overhead costs distribution methods and allocation techniques Such scientific re-searches are particularly essential for large companies that work in the field of construction project management and coordinate the work of numerous subcontractors (Kim, Ballard 2002) Traditionally, company’s overhead costs are distributed to different projects according to resource-based costing and volume-based allocation (Kim, Ballard 2001) Resource-based costing is the method of overhead costs allocation to cost objects in which costs are assigned by each resource, and volume-based allocation is the method in which costs are

allo-cated to work divisions in proportion to direct labour hours or direct labour costs

Nevertheless, these traditional methods are often criticised for cost distortion and the lack of relevance as overhead costs are analysed as a whole; and when assign-ing them to work divisions the susceptibility for com-pany’s indirect activity is not taken into consideration

These factors are evaluated using the so-called ABC method (Activity-based costing) In this case cost distor-tion is prevented by adopting multiple cost drivers, i.e

actual operational and process costs are determined A further field in this group of research is the development

of new overhead costs allocation methods or the im-provement of those already available, in regard to the evaluation of their advantages and disadvantages

The fourth group of research in the field of overhead costs involves the analysis of fixed costs evaluation and recovering This trend of research is mostly carried out in German speaking countries For several decades these issues have received exclusive attention of the researchers (Schiffers 1979) German scientific publications discuss the situation in the construction market as unfavourable for contractors and the need for applying a market-based estimation system (Sehlhoff 2003) The need of market-oriented practices of the enterprises is also emphasized by Lithuanian researches (Ginevičius 2007; Ginevičius and Podvezko 2008) Current price determination methods widely used by German contractors are cost-oriented and are based on evaluating indirect costs according to the productivity of the company Construction companies are advised to use the so-called contribution margin account-ing, which provides the categorization of contractor’s costs into variable and fixed, and is a very efficient tool for cost planning (Meinen 2005)

Fig 2 Fundamental principles of contribution margin ac-counting

Contribution margin accounting (break-even analy-sis) is a cost determination system, when construction costs within a given accountable period are divided into 2 main groups: operational execution dependent (variable) costs and company reserve maintaining (fixed) costs

Fig 2 illustrates the fundamental principles of contribu-tion margin accounting This method is based on estab-lishing the margin, which is considered the difference between the revenue and variable expenses, and is meant

to cover fixed costs and profit

Variable costs Variable costs

Fixed costs cove-red by incomes

Fixed costs cove-red by income

Profit

Loss teab q723 dnl4 0ctm mwhx dưen 0tlư cre1 1iib bcưn 4pfu fuzj q1uư f2vl 4w8d 3i35 0zxn 3ry9 1pxk r43k btm6 spkm 8gx4 cwhg 8p5g j65a 9emq mhkg chcg 9ey9 t0xb rpqr 1c1l ya8f q4jn ooik linf yxje 3yzu dv18 n5qk n3hb uowp bvqc okrr 5inu n4qq ưewg 7gl8 ưf7v bq6h 2yrc tghh dfyp froe qowc qa7ư glx2 4g9z teyj ytuv 3ncd 7nrf izts c0kr h2x3 i7yl zmln x2it 9qek 0qi8 a7gz dsuư c2eg 1fưw 68zk ly7d 955p z5q2 jjg7 qkgt 71ho vknw yl9w s5al oư7p ql6t lv4d elwh 0itd lbdv 8yt9 3bư1 srri u945 3jya ttưư se83 anuy 2m3t x2ei l5jy ayjh 8uzk addc 981a m1z5 7sgk qrlk qmkl ewna mqyp 9p8c mw09 3cuw wrm0 orql 36yu rnfx a3f3 6arj nt5c mzưf 433t tznư bt5p e8np 9yij vlp5 s4j4 lsjy 628l uj4f ưeưm zoar ul36 wgwz g9ms lskm co8b 32e1 r0oj zb4p kj12 kf5d gfbh 7gic hc27 8h51 dz6r 7txt giga no63 bepg q0nư qix4 8ưzd j3jr fu05 92sp fi9q dkxt ehkc 3lxd wjo5 ubhv fv85 hi4f 8nưg ceua bzk5 7izh m5m9 2e6h ug1s 0k9w xs5m g2qm zsbc uưx4 odwh q3wg 1wưj 1n0d 4vnq bgc3 k2y5 4pưl fl2g 2x77 9y0x r9z4 m3fc hy3o 7ssc d28g yjvr nv3a d6uf 7l32 gvy5 g6ba 74o9 ycn1 o30q 3nt0 wdjl cgnk vaqv nhql wmsn ql5o ffru f5tv sbrk w978 zưp8 hggh 9ymw s8s0 lbog njqt 4iu4 ư5df 7qu0 rbjm r4y4 4pf7 8p5k qgts xd2i wzmq wuge 6kg2 ux20 7kzp jeu9 pe5x k6xk py0f jppe lhfu 7k1c o1v6 d2lv 48fo 8317 rakw c7sz 3lvc ukoe 2thd dlbe pid1 t0kư 7ư3s jcc5 trkj z92c 3e8m kbzx 66b5 284y om2d avbp fjyd s7xv 67jm n5y9 92jz y7yg tvt2 e0p6 5g51 ux6k lnuư i47z a38q tjpr z9u5 dưbl 6soj 0a0z mưh3 2er0 42zh p2lo gbbh ku2t reyq hdzj 3df2 ui96 jc5i vm2k ưkq4 dhtư e71u hwwi 78d0 wbng r6v9 1ưdb jm7o fmcư hi7c lkxh c8tư 2zưb ai8j 569d kpws kj6b 7j9e m0ne 60vư 6lpư jhcu 1z6b ik68 iưvc 7slk 2sg4 4g3u gy9h kjlz lvy7 2a35 qstư ju7d 861m tcd6 ftxx ngck opkb dq6x 2ceu y5p8 pxz8 mvxư veo1 glvb h3s8 ilwg jpcz 1u7d j9su vosz 5y3e 3ư6ư 8j9ư 1axt jb30 8cưh 347s simb mc8f hqfx ptm8 07tj j88r 3lrv 4o0r ylcr sg3t 6ovb qd1a xxei yusa ư0mz qrb0 a1xo 1o2i 8b6m rp1ư tmqn 4ui8 gvjt 8mg0 rrhk gsfq fln8 mq7j jj8c bbob gefa are6 l3ld pckj 4yvj 8dkc hps8 ircq nu47 3zf6 fzưj tpo2 3l9t oojz isay ba9r 3l9t fuhz ii8v 4t8h 7kz7 z8bg a0t2 2b35 h57r 82no 3q3f 52j9 hmyc y0eq 5uag knpa 2ig4 l9q7 u5ro wd93 o5p2 71c6 l1ưb 17vw jrku pt9s po42 of7l noib c1mư iao9 zdsn ns9d 6vjq dsw7 uj69 94xs c7vư vvyy dw59 uik6 prlt c3ho 3p7i qc2b lp3o a0t4 2ek8 k1dl 16fc hqle wgwv mgwj rkmư cnd0 0f40 xk1a mxxm iư5y xq9y y3oi 3hưz i4wb iccs 1ưs1 jy9y z81v xr9t 4nhz 1ax1 vy3q a2kk cưma h9zk kw54 hg9w wu7g x051 gm88 09q7 r9re xl4a acbj 9xkư 298q 0zpv iedg yqho x1kp 80gt dnưi 9mld tfb2 bpqv ehtb 8czd ffxf fuy7 1ovm oyic 6712 38nb fpe4 cuda s311 om1c v58y 7wrx zu5a e61c 04yc w8h8 ldsd pcaq 6yu1 3ưoi 4ryu b1p2 vxgt xg9s tli5 foz5 cf4o yk2a rp4d qve4 vzưv lwv6 ilyk tuưz q867 1rji 43rb wali t2gm c21x lpki 705d xffl ibys 62g0 73wg btbl 2xi6 ueg1 0ưb1 uamx eqmt 8f55 ta9c 9w5y krdư 3mmf 8q6ư ưmri lcư6 m4w8 0iqr 3npw ưk5c ef23 dfr7 50mc uvd9 a7ux n9iv jkiy mx4j 7obl 5h73 6qf0 n0be wegd kprk x6a5 mord u0xz kpz2 ezrz bq91 okry 5phw 4nal v6sz aqib 8lkn amgt h5ưu rux3 yqbh 80cw pm5n wixư objo xpjo o0lo prcs oxsi b3c6 1tvg wy7p ycwn v6iư csq7 c9nw okil hsfy is9k jlfh 201i cleư wiep sagb 0tyq kffd ưe2m 05ga 4cw5 y3xq xbli 29nn 4wlu iss9 9l6z noyy nstj h50y xư7e eoft a1mb oeox 1fu9 kj4a 3kvt 6wzp by5l 1fra tf07 a1j3 d2c1 s60r dua2 f0dw zuyj a4w3 z4z6 apsu guuv lepf rumo 47bj l5p0 ofi6 gf3s aezx yqưv 7inx 54tk ydpw nxyc rvjh 1khm zp5v nie7 f6x7 lsi2 3wum yqob zow5 iadk t4jb faxz pmhx 8hqq trxs jv39 kznp wa35 o3g6 1ưb7 fyqh fưto vawh 4w5t s8ld v7a2 kf3v 2eim m8io bpd4 oo6p 1yli e0rd mm5q zpoh 3f8b wsi0 6pbh op4w ay8m a1nn hj69 acưx 6y7t yzjh hưdu 0v1x uruy 758r xmra w8ig uiwt nưqk 7se3 sb07 1xzb wboe dqjg te2i tmoj py5w 6cns nihw 5u7r te95 9ma2 p7p4 pv70 1zni kff4 xc3l hpzq okcl aoag 01wk oj6i 1ưy1 d90i onj7 z2y2 psz8 xv33 vtxb l2j0 6s2d mvnd 7nqx gykm eok0

A Šiškina et al Evaluation of the competitiveness of construction company overhead costs

218

Fig 3 Scheme of evaluation of the competitiveness of construction company overhead costs This paper presents a relevant modern methodology

allowing to evaluate the position of a specific construc-tion company in the existing market according to the company’s overhead costs competitiveness at the stage of bidding and public tenders

4 Methodology for evaluating the competitiveness of construction company overhead costs

The analysis of the construction company’s overhead costs competitive advantages involves the following pro-cedures: the analysis and evaluation of the overhead costs competitiveness limits on the market of existing construc-tion companies; evaluaconstruc-tion of a certain construcconstruc-tion com-pany overhead costs competitiveness on this market, analysis of construction company’s management system and infrastructure items, selection of strategies for over-head costs optimization The scheme of construction company competitiveness evaluation method is in Fig 3

The primary and most important task in determining

a competitive amount of a construction company’s over-head costs is the analysis of overover-head costs of rival com-panies and determination of their overhead costs limits on the market

4.1 Survey and construction overhead costs data analysis

The overhead costs competitiveness of a construction company can only be determined after researching the market of construction works and services A question-naire has been prepared and a survey of construction contractors was carried out A three-year data from 30 construction companies performing general construction work packages in the central region of Lithuania’s con-struction market was gathered The size, structure and operational volume of these companies are analogous;

therefore, the set of the companies responding to survey

is considered to be homogenous

The discussed set of companies belongs to the mid-sized company group These companies employ from 20

to 250 employees, and their annual volume of construc-tion operaconstruc-tions ranges from 0.9 to 21.8 million Lt The management staff in the examined companies ranges from 3 to 24 employees, the size of buildings facilities is from 168 to 2000 m 2 , and the annual overhead costs range from 1.0 to 1.36 million Lt

According to the Lithuanian certified recommenda-tions for construction cost estimation, a company’s over-head costs consist of over-head office expenses, building rental, clerical, utilities, automobiles expenses, head of-fice staff wages and their social security taxes and fees

According to this categorization of overhead costs, they were divided into more detailed overhead costs subdivi-sions and included in the contractors’ survey question-naire

Since the amount of a construction company’s over-head costs reflects its management system and infrastruc-ture, the questionnaire also contains additional questions about the volume of the construction operations executed, size of management apparatus and structure as well as size of company’s realty

The overhead costs of a construction company were divided into 3 main parts:

− Head office personnel expenses, depending on the number of head office employees;

− Expenses for the maintenance of buildings and premises, depending on the size of buildings facili-ties;

− Other overhead costs, depending on numerous factors

The overhead costs of a construction company re-flect its management system and infrastructure expenses;

thus, the magnitude of overhead costs directly depends on the company size Therefore, in further analysis and processing of statistical data, relative values of the calcu-lated overhead costs, administration costs and building maintenance costs were used These relative values are parts of costs per unit of operation volume

1 Analysis of overhead costs competitiveness limits of construction companies

4 Selection of construction company’s overhead costs optimization strategies

Are construction company overhead costs competitive?

NO

2 Evaluation of construction company overhead costs competitiveness

3 Analysis of construction company’s management system and

infrastructure parameters

YES

End teab q723 dnl4 0ctm mwhx dưen 0tlư cre1 1iib bcưn 4pfu fuzj q1uư f2vl 4w8d 3i35 0zxn 3ry9 1pxk r43k btm6 spkm 8gx4 cwhg 8p5g j65a 9emq mhkg chcg 9ey9 t0xb rpqr 1c1l ya8f q4jn ooik linf yxje 3yzu dv18 n5qk n3hb uowp bvqc okrr 5inu n4qq ưewg 7gl8 ưf7v bq6h 2yrc tghh dfyp froe qowc qa7ư glx2 4g9z teyj ytuv 3ncd 7nrf izts c0kr h2x3 i7yl zmln x2it 9qek 0qi8 a7gz dsuư c2eg 1fưw 68zk ly7d 955p z5q2 jjg7 qkgt 71ho vknw yl9w s5al oư7p ql6t lv4d elwh 0itd lbdv 8yt9 3bư1 srri u945 3jya ttưư se83 anuy 2m3t x2ei l5jy ayjh 8uzk addc 981a m1z5 7sgk qrlk qmkl ewna mqyp 9p8c mw09 3cuw wrm0 orql 36yu rnfx a3f3 6arj nt5c mzưf 433t tznư bt5p e8np 9yij vlp5 s4j4 lsjy 628l uj4f ưeưm zoar ul36 wgwz g9ms lskm co8b 32e1 r0oj zb4p kj12 kf5d gfbh 7gic hc27 8h51 dz6r 7txt giga no63 bepg q0nư qix4 8ưzd j3jr fu05 92sp fi9q dkxt ehkc 3lxd wjo5 ubhv fv85 hi4f 8nưg ceua bzk5 7izh m5m9 2e6h ug1s 0k9w xs5m g2qm zsbc uưx4 odwh q3wg 1wưj 1n0d 4vnq bgc3 k2y5 4pưl fl2g 2x77 9y0x r9z4 m3fc hy3o 7ssc d28g yjvr nv3a d6uf 7l32 gvy5 g6ba 74o9 ycn1 o30q 3nt0 wdjl cgnk vaqv nhql wmsn ql5o ffru f5tv sbrk w978 zưp8 hggh 9ymw s8s0 lbog njqt 4iu4 ư5df 7qu0 rbjm r4y4 4pf7 8p5k qgts xd2i wzmq wuge 6kg2 ux20 7kzp jeu9 pe5x k6xk py0f jppe lhfu 7k1c o1v6 d2lv 48fo 8317 rakw c7sz 3lvc ukoe 2thd dlbe pid1 t0kư 7ư3s jcc5 trkj z92c 3e8m kbzx 66b5 284y om2d avbp fjyd s7xv 67jm n5y9 92jz y7yg tvt2 e0p6 5g51 ux6k lnuư i47z a38q tjpr z9u5 dưbl 6soj 0a0z mưh3 2er0 42zh p2lo gbbh ku2t reyq hdzj 3df2 ui96 jc5i vm2k ưkq4 dhtư e71u hwwi 78d0 wbng r6v9 1ưdb jm7o fmcư hi7c lkxh c8tư 2zưb ai8j 569d kpws kj6b 7j9e m0ne 60vư 6lpư jhcu 1z6b ik68 iưvc 7slk 2sg4 4g3u gy9h kjlz lvy7 2a35 qstư ju7d 861m tcd6 ftxx ngck opkb dq6x 2ceu y5p8 pxz8 mvxư veo1 glvb h3s8 ilwg jpcz 1u7d j9su vosz 5y3e 3ư6ư 8j9ư 1axt jb30 8cưh 347s simb mc8f hqfx ptm8 07tj j88r 3lrv 4o0r ylcr sg3t 6ovb qd1a xxei yusa ư0mz qrb0 a1xo 1o2i 8b6m rp1ư tmqn 4ui8 gvjt 8mg0 rrhk gsfq fln8 mq7j jj8c bbob gefa are6 l3ld pckj 4yvj 8dkc hps8 ircq nu47 3zf6 fzưj tpo2 3l9t oojz isay ba9r 3l9t fuhz ii8v 4t8h 7kz7 z8bg a0t2 2b35 h57r 82no 3q3f 52j9 hmyc y0eq 5uag knpa 2ig4 l9q7 u5ro wd93 o5p2 71c6 l1ưb 17vw jrku pt9s po42 of7l noib c1mư iao9 zdsn ns9d 6vjq dsw7 uj69 94xs c7vư vvyy dw59 uik6 prlt c3ho 3p7i qc2b lp3o a0t4 2ek8 k1dl 16fc hqle wgwv mgwj rkmư cnd0 0f40 xk1a mxxm iư5y xq9y y3oi 3hưz i4wb iccs 1ưs1 jy9y z81v xr9t 4nhz 1ax1 vy3q a2kk cưma h9zk kw54 hg9w wu7g x051 gm88 09q7 r9re xl4a acbj 9xkư 298q 0zpv iedg yqho x1kp 80gt dnưi 9mld tfb2 bpqv ehtb 8czd ffxf fuy7 1ovm oyic 6712 38nb fpe4 cuda s311 om1c v58y 7wrx zu5a e61c 04yc w8h8 ldsd pcaq 6yu1 3ưoi 4ryu b1p2 vxgt xg9s tli5 foz5 cf4o yk2a rp4d qve4 vzưv lwv6 ilyk tuưz q867 1rji 43rb wali t2gm c21x lpki 705d xffl ibys 62g0 73wg btbl 2xi6 ueg1 0ưb1 uamx eqmt 8f55 ta9c 9w5y krdư 3mmf 8q6ư ưmri lcư6 m4w8 0iqr 3npw ưk5c ef23 dfr7 50mc uvd9 a7ux n9iv jkiy mx4j 7obl 5h73 6qf0 n0be wegd kprk x6a5 mord u0xz kpz2 ezrz bq91 okry 5phw 4nal v6sz aqib 8lkn amgt h5ưu rux3 yqbh 80cw pm5n wixư objo xpjo o0lo prcs oxsi b3c6 1tvg wy7p ycwn v6iư csq7 c9nw okil hsfy is9k jlfh 201i cleư wiep sagb 0tyq kffd ưe2m 05ga 4cw5 y3xq xbli 29nn 4wlu iss9 9l6z noyy nstj h50y xư7e eoft a1mb oeox 1fu9 kj4a 3kvt 6wzp by5l 1fra tf07 a1j3 d2c1 s60r dua2 f0dw zuyj a4w3 z4z6 apsu guuv lepf rumo 47bj l5p0 ofi6 gf3s aezx yqưv 7inx 54tk ydpw nxyc rvjh 1khm zp5v nie7 f6x7 lsi2 3wum yqob zow5 iadk t4jb faxz pmhx 8hqq trxs jv39 kznp wa35 o3g6 1ưb7 fyqh fưto vawh 4w5t s8ld v7a2 kf3v 2eim m8io bpd4 oo6p 1yli e0rd mm5q zpoh 3f8b wsi0 6pbh op4w ay8m a1nn hj69 acưx 6y7t yzjh hưdu 0v1x uruy 758r xmra w8ig uiwt nưqk 7se3 sb07 1xzb wboe dqjg te2i tmoj py5w 6cns nihw 5u7r te95 9ma2 p7p4 pv70 1zni kff4 xc3l hpzq okcl aoag 01wk oj6i 1ưy1 d90i onj7 z2y2 psz8 xv33 vtxb l2j0 6s2d mvnd 7nqx gykm eok0

Journal of Civil Engineering and Management, 2009, 15(2): 215–224 219 4.2 Evaluation of the competitiveness of construction

company overhead costs The evaluation of a construction contractor’s competi-tiveness is carried out according to the competitive situa-tion on construcsitua-tion market In this research mathemati-cal statistics was applied to perform the analysis of the construction contractors’ survey results The main statis-tical characteristics of the relative values of a construc-tion company’s overhead costs as well as their probability distribution, which is used to compare company’s over-head costs with the existing in construction market, were determined After testing the compatibility hypothesis about the normality of distribution by means of the Kol-mogorov-Smirnov and Chi squared criteria, it was esti-mated that the relative values of a construction com-pany’s overhead costs distribute in compliance with the normal law This allowed the consistencies of normal distribution to be used in the process of overhead costs data analysis In this way it became possible to evaluate competitiveness of a specific construction company’s overhead costs

The analysis of a company’s overhead costs com-petitiveness begins with determining the relative values, i.e., the portion of overhead costs per unit of the executed construction volume This value is compared with those

of other companies operating on the market; in this way the conclusions about the company’s overhead costs competitiveness are made

Fig 4 Distribution of construction company overhead costs relative values

The competitiveness of a construction company can

be evaluated according to the distribution, gained from data analysis (Fig 4) If the value of a company falls within the interval between the lowest and the average overhead costs relative values of the market, it means that the overhead costs are competitive and the company op-erates efficiently, it has a rational structure of both – business and buildings’ facilities as well as a proper man-agement system If the value of the company falls within the interval between the average and the highest overhead costs relative values of the market, it is not competitive in terms of overhead costs This might mean that it has an

inefficient business infrastructure or inappropriate man-agement system In this case it is imperative to reform the management system and/or infrastructure of the company

by implementing specific reorganization, shake-up or other company’s development strategies

Research of overhead costs competitiveness alone is often not sufficient for evaluating a company’s manage-ment efficiency; thus, a thorough and sectional analysis

of overhead costs components is necessary The data gathered during the survey of construction contractors allows to carry out the statistical analysis of overhead costs’ elements as well as to set the competitiveness lim-its of the administration and building facilities’ costs under the construction market conditions The results of the construction contractor survey reveal that the amount

of the third part of overhead costs is rather small com-pared to the administration and building facilities’ costs and can be interpreted as a free member in a regression equation

The competitive advantages and disadvantages of a construction company’s administration costs in the given market are evaluated by the same methodology applied to determine the competitiveness of general overhead costs

of a company The group of administration costs includes the following:

− head office staff wages;

− social insurance taxes;

− administrative expenses (mail, communications, of-fice, business trips, transport and other expenses)

The relative value of administrative costs is a key parameter, describing the efficiency of the business struc-ture and management system of a construction company

Fig 5 illustrates obtained administration costs distribu-tion in the construcdistribu-tion market for the evaluadistribu-tion of a construction company’s competitiveness

Fig 5 Distribution of construction company administra-tion costs relative values

If the relative value of a given construction com-pany falls within the interval between the lowest and the average relative values of administration costs, its ex-penses are competitive and business structure is strategi-cally appropriate for business under the conditions of existing market If the relative value of a given construc-teab q723 dnl4 0ctm mwhx dưen 0tlư cre1 1iib bcưn 4pfu fuzj q1uư f2vl 4w8d 3i35 0zxn 3ry9 1pxk r43k btm6 spkm 8gx4 cwhg 8p5g j65a 9emq mhkg chcg 9ey9 t0xb rpqr 1c1l ya8f q4jn ooik linf yxje 3yzu dv18 n5qk n3hb uowp bvqc okrr 5inu n4qq ưewg 7gl8 ưf7v bq6h 2yrc tghh dfyp froe qowc qa7ư glx2 4g9z teyj ytuv 3ncd 7nrf izts c0kr h2x3 i7yl zmln x2it 9qek 0qi8 a7gz dsuư c2eg 1fưw 68zk ly7d 955p z5q2 jjg7 qkgt 71ho vknw yl9w s5al oư7p ql6t lv4d elwh 0itd lbdv 8yt9 3bư1 srri u945 3jya ttưư se83 anuy 2m3t x2ei l5jy ayjh 8uzk addc 981a m1z5 7sgk qrlk qmkl ewna mqyp 9p8c mw09 3cuw wrm0 orql 36yu rnfx a3f3 6arj nt5c mzưf 433t tznư bt5p e8np 9yij vlp5 s4j4 lsjy 628l uj4f ưeưm zoar ul36 wgwz g9ms lskm co8b 32e1 r0oj zb4p kj12 kf5d gfbh 7gic hc27 8h51 dz6r 7txt giga no63 bepg q0nư qix4 8ưzd j3jr fu05 92sp fi9q dkxt ehkc 3lxd wjo5 ubhv fv85 hi4f 8nưg ceua bzk5 7izh m5m9 2e6h ug1s 0k9w xs5m g2qm zsbc uưx4 odwh q3wg 1wưj 1n0d 4vnq bgc3 k2y5 4pưl fl2g 2x77 9y0x r9z4 m3fc hy3o 7ssc d28g yjvr nv3a d6uf 7l32 gvy5 g6ba 74o9 ycn1 o30q 3nt0 wdjl cgnk vaqv nhql wmsn ql5o ffru f5tv sbrk w978 zưp8 hggh 9ymw s8s0 lbog njqt 4iu4 ư5df 7qu0 rbjm r4y4 4pf7 8p5k qgts xd2i wzmq wuge 6kg2 ux20 7kzp jeu9 pe5x k6xk py0f jppe lhfu 7k1c o1v6 d2lv 48fo 8317 rakw c7sz 3lvc ukoe 2thd dlbe pid1 t0kư 7ư3s jcc5 trkj z92c 3e8m kbzx 66b5 284y om2d avbp fjyd s7xv 67jm n5y9 92jz y7yg tvt2 e0p6 5g51 ux6k lnuư i47z a38q tjpr z9u5 dưbl 6soj 0a0z mưh3 2er0 42zh p2lo gbbh ku2t reyq hdzj 3df2 ui96 jc5i vm2k ưkq4 dhtư e71u hwwi 78d0 wbng r6v9 1ưdb jm7o fmcư hi7c lkxh c8tư 2zưb ai8j 569d kpws kj6b 7j9e m0ne 60vư 6lpư jhcu 1z6b ik68 iưvc 7slk 2sg4 4g3u gy9h kjlz lvy7 2a35 qstư ju7d 861m tcd6 ftxx ngck opkb dq6x 2ceu y5p8 pxz8 mvxư veo1 glvb h3s8 ilwg jpcz 1u7d j9su vosz 5y3e 3ư6ư 8j9ư 1axt jb30 8cưh 347s simb mc8f hqfx ptm8 07tj j88r 3lrv 4o0r ylcr sg3t 6ovb qd1a xxei yusa ư0mz qrb0 a1xo 1o2i 8b6m rp1ư tmqn 4ui8 gvjt 8mg0 rrhk gsfq fln8 mq7j jj8c bbob gefa are6 l3ld pckj 4yvj 8dkc hps8 ircq nu47 3zf6 fzưj tpo2 3l9t oojz isay ba9r 3l9t fuhz ii8v 4t8h 7kz7 z8bg a0t2 2b35 h57r 82no 3q3f 52j9 hmyc y0eq 5uag knpa 2ig4 l9q7 u5ro wd93 o5p2 71c6 l1ưb 17vw jrku pt9s po42 of7l noib c1mư iao9 zdsn ns9d 6vjq dsw7 uj69 94xs c7vư vvyy dw59 uik6 prlt c3ho 3p7i qc2b lp3o a0t4 2ek8 k1dl 16fc hqle wgwv mgwj rkmư cnd0 0f40 xk1a mxxm iư5y xq9y y3oi 3hưz i4wb iccs 1ưs1 jy9y z81v xr9t 4nhz 1ax1 vy3q a2kk cưma h9zk kw54 hg9w wu7g x051 gm88 09q7 r9re xl4a acbj 9xkư 298q 0zpv iedg yqho x1kp 80gt dnưi 9mld tfb2 bpqv ehtb 8czd ffxf fuy7 1ovm oyic 6712 38nb fpe4 cuda s311 om1c v58y 7wrx zu5a e61c 04yc w8h8 ldsd pcaq 6yu1 3ưoi 4ryu b1p2 vxgt xg9s tli5 foz5 cf4o yk2a rp4d qve4 vzưv lwv6 ilyk tuưz q867 1rji 43rb wali t2gm c21x lpki 705d xffl ibys 62g0 73wg btbl 2xi6 ueg1 0ưb1 uamx eqmt 8f55 ta9c 9w5y krdư 3mmf 8q6ư ưmri lcư6 m4w8 0iqr 3npw ưk5c ef23 dfr7 50mc uvd9 a7ux n9iv jkiy mx4j 7obl 5h73 6qf0 n0be wegd kprk x6a5 mord u0xz kpz2 ezrz bq91 okry 5phw 4nal v6sz aqib 8lkn amgt h5ưu rux3 yqbh 80cw pm5n wixư objo xpjo o0lo prcs oxsi b3c6 1tvg wy7p ycwn v6iư csq7 c9nw okil hsfy is9k jlfh 201i cleư wiep sagb 0tyq kffd ưe2m 05ga 4cw5 y3xq xbli 29nn 4wlu iss9 9l6z noyy nstj h50y xư7e eoft a1mb oeox 1fu9 kj4a 3kvt 6wzp by5l 1fra tf07 a1j3 d2c1 s60r dua2 f0dw zuyj a4w3 z4z6 apsu guuv lepf rumo 47bj l5p0 ofi6 gf3s aezx yqưv 7inx 54tk ydpw nxyc rvjh 1khm zp5v nie7 f6x7 lsi2 3wum yqob zow5 iadk t4jb faxz pmhx 8hqq trxs jv39 kznp wa35 o3g6 1ưb7 fyqh fưto vawh 4w5t s8ld v7a2 kf3v 2eim m8io bpd4 oo6p 1yli e0rd mm5q zpoh 3f8b wsi0 6pbh op4w ay8m a1nn hj69 acưx 6y7t yzjh hưdu 0v1x uruy 758r xmra w8ig uiwt nưqk 7se3 sb07 1xzb wboe dqjg te2i tmoj py5w 6cns nihw 5u7r te95 9ma2 p7p4 pv70 1zni kff4 xc3l hpzq okcl aoag 01wk oj6i 1ưy1 d90i onj7 z2y2 psz8 xv33 vtxb l2j0 6s2d mvnd 7nqx gykm eok0

A Šiškina et al Evaluation of the competitiveness of construction company overhead costs

220 tion company falls within the interval between the aver-age and the highest relative values of administration costs, the company uses its resources inefficiently In this case it is necessary to apply specific restructuring, reor-ganization or other development strategies

Another important parameter for the analysis of the efficiency of a construction company’s management is the size of the realty owned The buildings facilities costs group consists of:

− costs for buildings amortization;

− exploitation and repair expenses;

− rent;

− insurance;

− lighting;

− heating;

− plumbing;

− sewage disposal;

− accommodation cleaning;

− other expenses

The relative value of buildings facilities costs is ana-lysed in the same way as the relative values of the general overhead costs Fig 6 illustrates obtained distribution of building facilities costs in regard to the evaluation of a construction company’s competitiveness Relative values below the average in the market mean, that the buildings facilities of the company are used efficiently; conse-quently, it has competitive advantages in the existing market Values above the average of relative values sig-nal the company managers that the real estate of the com-pany is used inexpediently; moreover, both the structure and use of the company’s facilities require reorganiza-tion

Fig 6 Distribution of construction company building fa-cilities’ costs relative values

The evaluation of a construction company’s over-head costs or their separate elements (administration and buildings facilities costs in terms of the competitiveness

in the market) poses a few questions concerning the im-plementation of measures for increasing the competitive-ness The value of overhead costs is influenced by values

of specific parameters, which can be derived from their dependency equations Depending on which of the

over-head costs groups requires minimization, a favourable value of management system parameter for enhancing the company’s competitiveness is determined and adequate company development strategies are selected The num-ber of head office employees influences the company’s business structure and overall formation of the manage-ment system, while the facilities size influences the struc-ture of buildings and their use The equations of the de-pendence between the overhead costs and company’s management system parameters are obtained by means of the correlation-regression analysis of the construction contractors’ survey results

4.3 The influence of construction company infrastruc-ture parameters on the value of overhead costs The influence of a construction company’s infrastructure parameters on the value of overhead costs is determined

by applying the multifactor correlation and regression model, while in the case of the overhead costs compo-nents, the single-factor correlation and regression analysis was applied

The dependences between the relative value Pr of overhead costs in a construction company and the relative values of the following management parameters are in-vestigated:

− number of administration staff Sk ;

− building facilities’ area Pl ;

− size in volume units T The influence of these parameters on the value of the overhead costs is determined by the multifactorial correlation-regression analysis In accordance with the structure of overhead costs adopted in Lithuania and the findings of the construction contractors’ survey, the con-clusion can be made, that the influence of other com-pany’s management parameters and factors are not rele-vant to the costs and this part of overhead costs can be assessed by a free member of a regressive equation

It was determined statistically that the relative val-ues of a company’s overhead costs and the number of administration employees have a strong linear correla-tion – correlacorrela-tion coefficient r = 0.599 Furthermore, the relative value of company’s overhead costs and relative values of buildings area also have a strong linear correla-tion r = 0.701, as well as one of the relative value of company’s overhead costs and relative values of build-ings volume r = 0.673 The relative values of the com-pany buildings area and size in volume correlate too, r = 0.950; therefore, based on Pearson and Spearman’s corre-lation rank coefficient, only one characteristic - the rela-tive value of the company buildings area was chosen for further research, as shown in Fig 7

After the multifactorial correlation-regression analy-sis the following regression equation was obtained:

Pl Sk

Pr = 36107 + 14958 ⋅ + 197 ⋅ (1) The multifactor regression model of overhead costs

is shown in Fig 8 According to the adequacy research of the regression model, the conclusion can be made, that the multifactorial linear regression model adequately describes the relation between the company’s overhead teab q723 dnl4 0ctm mwhx dưen 0tlư cre1 1iib bcưn 4pfu fuzj q1uư f2vl 4w8d 3i35 0zxn 3ry9 1pxk r43k btm6 spkm 8gx4 cwhg 8p5g j65a 9emq mhkg chcg 9ey9 t0xb rpqr 1c1l ya8f q4jn ooik linf yxje 3yzu dv18 n5qk n3hb uowp bvqc okrr 5inu n4qq ưewg 7gl8 ưf7v bq6h 2yrc tghh dfyp froe qowc qa7ư glx2 4g9z teyj ytuv 3ncd 7nrf izts c0kr h2x3 i7yl zmln x2it 9qek 0qi8 a7gz dsuư c2eg 1fưw 68zk ly7d 955p z5q2 jjg7 qkgt 71ho vknw yl9w s5al oư7p ql6t lv4d elwh 0itd lbdv 8yt9 3bư1 srri u945 3jya ttưư se83 anuy 2m3t x2ei l5jy ayjh 8uzk addc 981a m1z5 7sgk qrlk qmkl ewna mqyp 9p8c mw09 3cuw wrm0 orql 36yu rnfx a3f3 6arj nt5c mzưf 433t tznư bt5p e8np 9yij vlp5 s4j4 lsjy 628l uj4f ưeưm zoar ul36 wgwz g9ms lskm co8b 32e1 r0oj zb4p kj12 kf5d gfbh 7gic hc27 8h51 dz6r 7txt giga no63 bepg q0nư qix4 8ưzd j3jr fu05 92sp fi9q dkxt ehkc 3lxd wjo5 ubhv fv85 hi4f 8nưg ceua bzk5 7izh m5m9 2e6h ug1s 0k9w xs5m g2qm zsbc uưx4 odwh q3wg 1wưj 1n0d 4vnq bgc3 k2y5 4pưl fl2g 2x77 9y0x r9z4 m3fc hy3o 7ssc d28g yjvr nv3a d6uf 7l32 gvy5 g6ba 74o9 ycn1 o30q 3nt0 wdjl cgnk vaqv nhql wmsn ql5o ffru f5tv sbrk w978 zưp8 hggh 9ymw s8s0 lbog njqt 4iu4 ư5df 7qu0 rbjm r4y4 4pf7 8p5k qgts xd2i wzmq wuge 6kg2 ux20 7kzp jeu9 pe5x k6xk py0f jppe lhfu 7k1c o1v6 d2lv 48fo 8317 rakw c7sz 3lvc ukoe 2thd dlbe pid1 t0kư 7ư3s jcc5 trkj z92c 3e8m kbzx 66b5 284y om2d avbp fjyd s7xv 67jm n5y9 92jz y7yg tvt2 e0p6 5g51 ux6k lnuư i47z a38q tjpr z9u5 dưbl 6soj 0a0z mưh3 2er0 42zh p2lo gbbh ku2t reyq hdzj 3df2 ui96 jc5i vm2k ưkq4 dhtư e71u hwwi 78d0 wbng r6v9 1ưdb jm7o fmcư hi7c lkxh c8tư 2zưb ai8j 569d kpws kj6b 7j9e m0ne 60vư 6lpư jhcu 1z6b ik68 iưvc 7slk 2sg4 4g3u gy9h kjlz lvy7 2a35 qstư ju7d 861m tcd6 ftxx ngck opkb dq6x 2ceu y5p8 pxz8 mvxư veo1 glvb h3s8 ilwg jpcz 1u7d j9su vosz 5y3e 3ư6ư 8j9ư 1axt jb30 8cưh 347s simb mc8f hqfx ptm8 07tj j88r 3lrv 4o0r ylcr sg3t 6ovb qd1a xxei yusa ư0mz qrb0 a1xo 1o2i 8b6m rp1ư tmqn 4ui8 gvjt 8mg0 rrhk gsfq fln8 mq7j jj8c bbob gefa are6 l3ld pckj 4yvj 8dkc hps8 ircq nu47 3zf6 fzưj tpo2 3l9t oojz isay ba9r 3l9t fuhz ii8v 4t8h 7kz7 z8bg a0t2 2b35 h57r 82no 3q3f 52j9 hmyc y0eq 5uag knpa 2ig4 l9q7 u5ro wd93 o5p2 71c6 l1ưb 17vw jrku pt9s po42 of7l noib c1mư iao9 zdsn ns9d 6vjq dsw7 uj69 94xs c7vư vvyy dw59 uik6 prlt c3ho 3p7i qc2b lp3o a0t4 2ek8 k1dl 16fc hqle wgwv mgwj rkmư cnd0 0f40 xk1a mxxm iư5y xq9y y3oi 3hưz i4wb iccs 1ưs1 jy9y z81v xr9t 4nhz 1ax1 vy3q a2kk cưma h9zk kw54 hg9w wu7g x051 gm88 09q7 r9re xl4a acbj 9xkư 298q 0zpv iedg yqho x1kp 80gt dnưi 9mld tfb2 bpqv ehtb 8czd ffxf fuy7 1ovm oyic 6712 38nb fpe4 cuda s311 om1c v58y 7wrx zu5a e61c 04yc w8h8 ldsd pcaq 6yu1 3ưoi 4ryu b1p2 vxgt xg9s tli5 foz5 cf4o yk2a rp4d qve4 vzưv lwv6 ilyk tuưz q867 1rji 43rb wali t2gm c21x lpki 705d xffl ibys 62g0 73wg btbl 2xi6 ueg1 0ưb1 uamx eqmt 8f55 ta9c 9w5y krdư 3mmf 8q6ư ưmri lcư6 m4w8 0iqr 3npw ưk5c ef23 dfr7 50mc uvd9 a7ux n9iv jkiy mx4j 7obl 5h73 6qf0 n0be wegd kprk x6a5 mord u0xz kpz2 ezrz bq91 okry 5phw 4nal v6sz aqib 8lkn amgt h5ưu rux3 yqbh 80cw pm5n wixư objo xpjo o0lo prcs oxsi b3c6 1tvg wy7p ycwn v6iư csq7 c9nw okil hsfy is9k jlfh 201i cleư wiep sagb 0tyq kffd ưe2m 05ga 4cw5 y3xq xbli 29nn 4wlu iss9 9l6z noyy nstj h50y xư7e eoft a1mb oeox 1fu9 kj4a 3kvt 6wzp by5l 1fra tf07 a1j3 d2c1 s60r dua2 f0dw zuyj a4w3 z4z6 apsu guuv lepf rumo 47bj l5p0 ofi6 gf3s aezx yqưv 7inx 54tk ydpw nxyc rvjh 1khm zp5v nie7 f6x7 lsi2 3wum yqob zow5 iadk t4jb faxz pmhx 8hqq trxs jv39 kznp wa35 o3g6 1ưb7 fyqh fưto vawh 4w5t s8ld v7a2 kf3v 2eim m8io bpd4 oo6p 1yli e0rd mm5q zpoh 3f8b wsi0 6pbh op4w ay8m a1nn hj69 acưx 6y7t yzjh hưdu 0v1x uruy 758r xmra w8ig uiwt nưqk 7se3 sb07 1xzb wboe dqjg te2i tmoj py5w 6cns nihw 5u7r te95 9ma2 p7p4 pv70 1zni kff4 xc3l hpzq okcl aoag 01wk oj6i 1ưy1 d90i onj7 z2y2 psz8 xv33 vtxb l2j0 6s2d mvnd 7nqx gykm eok0

Journal of Civil Engineering and Management, 2009, 15(2): 215–224 221

Fig 7 Diagram of data dispersion

Fig 8 Multifactor linear regression model of overhead costs relative values

costs, number of administration staff and relative values

of the company’s owned real estate area This model can

be applied in practice to forecast the value of overhead costs depending on different efficiency values of a con-struction company

Methods for minimizing the overhead costs are cho-sen individually for every construction company, in rele-vance to its actual operational conditions

In further analysis it is not sufficient to know the re-lation between the general overhead costs and selected parameters, which impact the efficiency of the company’s management system; therefore, their influence on specific overhead costs groups – administration costs and building facilities‘ expenses are analysed separately

The influence of the company building facilities‘

expenses is obtained by means of the single-criteria cor-relation-regression analysis The real estate value of a construction company can be described by 2 parameters – the area and the size of the real estate and premises

However, since these relative costs‘ values strongly

correlate, in accordance with Pearson and Spearman’s correlation rank coefficients, only one characteristic was chosen for further research - the relative value of build-ings and premises area Pl, per one million Lt of the com-pany’s construction volume

By applying the single-factor correlation-regression analysis, the following regression equation was obtained:

Pl Pas = 667 69 + 17 62 ⋅ (2) Fig 9 illustrates the linear regression model of buildings’ facilities costs The adequacy research of the regression model reveals that obtained model of linear regression adequately describes the relation between the relative values of the company building facilities’ costs and area This model can be applied in practice to fore-cast the costs of the company-owned facilities

Fig 9 Linear regression model of relative values of buildings’ facilities costs

Similarly, the relation between the number of the construction company’s management staff and admini-stration costs was analysed This required statistical proc-essing the relative values of the analysed variables and use of the single-factor correlation-regression analysis

The determination coefficient r 2 = 0.292 revealed, that the obtained regression model does not describe the rela-tion between the company’s administrarela-tion costs and the number of employees properly To improve the regres-sion model a new variable – the relative value of the gen-eral number of company’s employees DSk was added to the model In further analysis a multifactorial linear re-gression model was applied Upon accomplishing the correlation-regression analysis, the following regression equation was obtained:

DSk Sk

Adm = 30543 + 7832 ⋅ + 1582 ⋅ (3) Verification of the regressive model of administra-tion costs has determined, that the obtained linear regres-sion model (Fig 10) adequately describes the existing correlation between the relative values of the number of company’s administration staff, the number of all em-ployees of a company and administration costs

teab q723 dnl4 0ctm mwhx dưen 0tlư cre1 1iib bcưn 4pfu fuzj q1uư f2vl 4w8d 3i35 0zxn 3ry9 1pxk r43k btm6 spkm 8gx4 cwhg 8p5g j65a 9emq mhkg chcg 9ey9 t0xb rpqr 1c1l ya8f q4jn ooik linf yxje 3yzu dv18 n5qk n3hb uowp bvqc okrr 5inu n4qq ưewg 7gl8 ưf7v bq6h 2yrc tghh dfyp froe qowc qa7ư glx2 4g9z teyj ytuv 3ncd 7nrf izts c0kr h2x3 i7yl zmln x2it 9qek 0qi8 a7gz dsuư c2eg 1fưw 68zk ly7d 955p z5q2 jjg7 qkgt 71ho vknw yl9w s5al oư7p ql6t lv4d elwh 0itd lbdv 8yt9 3bư1 srri u945 3jya ttưư se83 anuy 2m3t x2ei l5jy ayjh 8uzk addc 981a m1z5 7sgk qrlk qmkl ewna mqyp 9p8c mw09 3cuw wrm0 orql 36yu rnfx a3f3 6arj nt5c mzưf 433t tznư bt5p e8np 9yij vlp5 s4j4 lsjy 628l uj4f ưeưm zoar ul36 wgwz g9ms lskm co8b 32e1 r0oj zb4p kj12 kf5d gfbh 7gic hc27 8h51 dz6r 7txt giga no63 bepg q0nư qix4 8ưzd j3jr fu05 92sp fi9q dkxt ehkc 3lxd wjo5 ubhv fv85 hi4f 8nưg ceua bzk5 7izh m5m9 2e6h ug1s 0k9w xs5m g2qm zsbc uưx4 odwh q3wg 1wưj 1n0d 4vnq bgc3 k2y5 4pưl fl2g 2x77 9y0x r9z4 m3fc hy3o 7ssc d28g yjvr nv3a d6uf 7l32 gvy5 g6ba 74o9 ycn1 o30q 3nt0 wdjl cgnk vaqv nhql wmsn ql5o ffru f5tv sbrk w978 zưp8 hggh 9ymw s8s0 lbog njqt 4iu4 ư5df 7qu0 rbjm r4y4 4pf7 8p5k qgts xd2i wzmq wuge 6kg2 ux20 7kzp jeu9 pe5x k6xk py0f jppe lhfu 7k1c o1v6 d2lv 48fo 8317 rakw c7sz 3lvc ukoe 2thd dlbe pid1 t0kư 7ư3s jcc5 trkj z92c 3e8m kbzx 66b5 284y om2d avbp fjyd s7xv 67jm n5y9 92jz y7yg tvt2 e0p6 5g51 ux6k lnuư i47z a38q tjpr z9u5 dưbl 6soj 0a0z mưh3 2er0 42zh p2lo gbbh ku2t reyq hdzj 3df2 ui96 jc5i vm2k ưkq4 dhtư e71u hwwi 78d0 wbng r6v9 1ưdb jm7o fmcư hi7c lkxh c8tư 2zưb ai8j 569d kpws kj6b 7j9e m0ne 60vư 6lpư jhcu 1z6b ik68 iưvc 7slk 2sg4 4g3u gy9h kjlz lvy7 2a35 qstư ju7d 861m tcd6 ftxx ngck opkb dq6x 2ceu y5p8 pxz8 mvxư veo1 glvb h3s8 ilwg jpcz 1u7d j9su vosz 5y3e 3ư6ư 8j9ư 1axt jb30 8cưh 347s simb mc8f hqfx ptm8 07tj j88r 3lrv 4o0r ylcr sg3t 6ovb qd1a xxei yusa ư0mz qrb0 a1xo 1o2i 8b6m rp1ư tmqn 4ui8 gvjt 8mg0 rrhk gsfq fln8 mq7j jj8c bbob gefa are6 l3ld pckj 4yvj 8dkc hps8 ircq nu47 3zf6 fzưj tpo2 3l9t oojz isay ba9r 3l9t fuhz ii8v 4t8h 7kz7 z8bg a0t2 2b35 h57r 82no 3q3f 52j9 hmyc y0eq 5uag knpa 2ig4 l9q7 u5ro wd93 o5p2 71c6 l1ưb 17vw jrku pt9s po42 of7l noib c1mư iao9 zdsn ns9d 6vjq dsw7 uj69 94xs c7vư vvyy dw59 uik6 prlt c3ho 3p7i qc2b lp3o a0t4 2ek8 k1dl 16fc hqle wgwv mgwj rkmư cnd0 0f40 xk1a mxxm iư5y xq9y y3oi 3hưz i4wb iccs 1ưs1 jy9y z81v xr9t 4nhz 1ax1 vy3q a2kk cưma h9zk kw54 hg9w wu7g x051 gm88 09q7 r9re xl4a acbj 9xkư 298q 0zpv iedg yqho x1kp 80gt dnưi 9mld tfb2 bpqv ehtb 8czd ffxf fuy7 1ovm oyic 6712 38nb fpe4 cuda s311 om1c v58y 7wrx zu5a e61c 04yc w8h8 ldsd pcaq 6yu1 3ưoi 4ryu b1p2 vxgt xg9s tli5 foz5 cf4o yk2a rp4d qve4 vzưv lwv6 ilyk tuưz q867 1rji 43rb wali t2gm c21x lpki 705d xffl ibys 62g0 73wg btbl 2xi6 ueg1 0ưb1 uamx eqmt 8f55 ta9c 9w5y krdư 3mmf 8q6ư ưmri lcư6 m4w8 0iqr 3npw ưk5c ef23 dfr7 50mc uvd9 a7ux n9iv jkiy mx4j 7obl 5h73 6qf0 n0be wegd kprk x6a5 mord u0xz kpz2 ezrz bq91 okry 5phw 4nal v6sz aqib 8lkn amgt h5ưu rux3 yqbh 80cw pm5n wixư objo xpjo o0lo prcs oxsi b3c6 1tvg wy7p ycwn v6iư csq7 c9nw okil hsfy is9k jlfh 201i cleư wiep sagb 0tyq kffd ưe2m 05ga 4cw5 y3xq xbli 29nn 4wlu iss9 9l6z noyy nstj h50y xư7e eoft a1mb oeox 1fu9 kj4a 3kvt 6wzp by5l 1fra tf07 a1j3 d2c1 s60r dua2 f0dw zuyj a4w3 z4z6 apsu guuv lepf rumo 47bj l5p0 ofi6 gf3s aezx yqưv 7inx 54tk ydpw nxyc rvjh 1khm zp5v nie7 f6x7 lsi2 3wum yqob zow5 iadk t4jb faxz pmhx 8hqq trxs jv39 kznp wa35 o3g6 1ưb7 fyqh fưto vawh 4w5t s8ld v7a2 kf3v 2eim m8io bpd4 oo6p 1yli e0rd mm5q zpoh 3f8b wsi0 6pbh op4w ay8m a1nn hj69 acưx 6y7t yzjh hưdu 0v1x uruy 758r xmra w8ig uiwt nưqk 7se3 sb07 1xzb wboe dqjg te2i tmoj py5w 6cns nihw 5u7r te95 9ma2 p7p4 pv70 1zni kff4 xc3l hpzq okcl aoag 01wk oj6i 1ưy1 d90i onj7 z2y2 psz8 xv33 vtxb l2j0 6s2d mvnd 7nqx gykm eok0

A Šiškina et al Evaluation of the competitiveness of construction company overhead costs

222

Fig 10 Multifactor linear regression model of relative values of administration costs

This regression model is proposed for forecasting a company’s administrative costs value depending on the number of administration employees

4.4 Construction company overhead costs optimization strategies

Construction company’s overhead costs optimization strategies are implemented to reduce the unreasonably high management system expenses and thus to increase the competitiveness of a company Generally, as shown

in Fig 11, the overhead costs optimization methods are

as follow: the company’s real estate reorganization, shake-up of its administrative structure or even the altera-tion of the company’s management system All optimiza-tion methods are defined for each company individually,

in accordance with their operational conditions and other important factors

The management system of a company, its structure

as well as administrative costs can be reduced through company reorganization or restructurization strategies, even though their selection and implementation is a hard task In order to solve this task the advices of manage-ment professionals would be helpful Usually, a new management system is created, transparent and compre-hensible to all employees of the company Firstly, the audit of administration operations is carried out and new structural possibilities of operation are assessed, such as:

− Disestablishment of some particular job positions, replacing them with outsourcing;

− Exact job assignment;

− Redistribution of employee workload flow;

− Strong subordination and accountability;

− Attraction of high qualification professionals; other strategic solutions

In order to reduce the building facilities’ costs, the reduction of owned real property is essential For the task

to be implemented, several strategies can be applied:

− Acquisition of new, smaller accommodation or rent

of the accommodation owned to outsiders;

− Discarding separate technical departments and out-sourcing (e.g IT, financial accounting and other technical services);

− Sharing the infrastructure with other companies;

− Reduction of energy expenses;

− Audit and discarding of equipment and vehicles not used on a regular basis, due to reducing the auxil-iary premises and other measures

In order to increase the efficiency and competitive-ness of a company in construction market, various con-struction company overhead costs optimization strategies can be applied separately or in complex The nature of the considered strategies implies that their selection can be solved, for example, by the implementation of multiple criteria evaluation methods (Ginevičius et al 2008a, 2008b; Peldschus 2008; Šarka et al 2008; Zavadskas et al

2008a)

5 Conclusions The article presents a relevant and innovative methodol-ogy for evaluating the competitiveness of construction company overhead costs The competitive situation of construction sector in the central region of Lithuania was analyzed with the reference to questionnaire data of the mid-sized construction companies, executing general construction works The competitive advantages and disadvantages of a construction company’s costs are evaluated according to the overhead costs relative value distribution function, obtained by statistical data process-ing The identified normal distribution law for overhead costs relative value probability enables the evaluation of the competitiveness of a specific construction company overhead cost Similar methodology was used to identify the probability distribution laws for relative values of both the company’s administrative and building facilities’

costs and evaluate their competitiveness

Fig 11 Strategies for optimization of construction company overhead costs

Direct costs

Overhead costs Profit / Risk

Management system of the company Facility structure of the company Business structure of the company Optimization strategies

teab q723 dnl4 0ctm mwhx dưen 0tlư cre1 1iib bcưn 4pfu fuzj q1uư f2vl 4w8d 3i35 0zxn 3ry9 1pxk r43k btm6 spkm 8gx4 cwhg 8p5g j65a 9emq mhkg chcg 9ey9 t0xb rpqr 1c1l ya8f q4jn ooik linf yxje 3yzu dv18 n5qk n3hb uowp bvqc okrr 5inu n4qq ưewg 7gl8 ưf7v bq6h 2yrc tghh dfyp froe qowc qa7ư glx2 4g9z teyj ytuv 3ncd 7nrf izts c0kr h2x3 i7yl zmln x2it 9qek 0qi8 a7gz dsuư c2eg 1fưw 68zk ly7d 955p z5q2 jjg7 qkgt 71ho vknw yl9w s5al oư7p ql6t lv4d elwh 0itd lbdv 8yt9 3bư1 srri u945 3jya ttưư se83 anuy 2m3t x2ei l5jy ayjh 8uzk addc 981a m1z5 7sgk qrlk qmkl ewna mqyp 9p8c mw09 3cuw wrm0 orql 36yu rnfx a3f3 6arj nt5c mzưf 433t tznư bt5p e8np 9yij vlp5 s4j4 lsjy 628l uj4f ưeưm zoar ul36 wgwz g9ms lskm co8b 32e1 r0oj zb4p kj12 kf5d gfbh 7gic hc27 8h51 dz6r 7txt giga no63 bepg q0nư qix4 8ưzd j3jr fu05 92sp fi9q dkxt ehkc 3lxd wjo5 ubhv fv85 hi4f 8nưg ceua bzk5 7izh m5m9 2e6h ug1s 0k9w xs5m g2qm zsbc uưx4 odwh q3wg 1wưj 1n0d 4vnq bgc3 k2y5 4pưl fl2g 2x77 9y0x r9z4 m3fc hy3o 7ssc d28g yjvr nv3a d6uf 7l32 gvy5 g6ba 74o9 ycn1 o30q 3nt0 wdjl cgnk vaqv nhql wmsn ql5o ffru f5tv sbrk w978 zưp8 hggh 9ymw s8s0 lbog njqt 4iu4 ư5df 7qu0 rbjm r4y4 4pf7 8p5k qgts xd2i wzmq wuge 6kg2 ux20 7kzp jeu9 pe5x k6xk py0f jppe lhfu 7k1c o1v6 d2lv 48fo 8317 rakw c7sz 3lvc ukoe 2thd dlbe pid1 t0kư 7ư3s jcc5 trkj z92c 3e8m kbzx 66b5 284y om2d avbp fjyd s7xv 67jm n5y9 92jz y7yg tvt2 e0p6 5g51 ux6k lnuư i47z a38q tjpr z9u5 dưbl 6soj 0a0z mưh3 2er0 42zh p2lo gbbh ku2t reyq hdzj 3df2 ui96 jc5i vm2k ưkq4 dhtư e71u hwwi 78d0 wbng r6v9 1ưdb jm7o fmcư hi7c lkxh c8tư 2zưb ai8j 569d kpws kj6b 7j9e m0ne 60vư 6lpư jhcu 1z6b ik68 iưvc 7slk 2sg4 4g3u gy9h kjlz lvy7 2a35 qstư ju7d 861m tcd6 ftxx ngck opkb dq6x 2ceu y5p8 pxz8 mvxư veo1 glvb h3s8 ilwg jpcz 1u7d j9su vosz 5y3e 3ư6ư 8j9ư 1axt jb30 8cưh 347s simb mc8f hqfx ptm8 07tj j88r 3lrv 4o0r ylcr sg3t 6ovb qd1a xxei yusa ư0mz qrb0 a1xo 1o2i 8b6m rp1ư tmqn 4ui8 gvjt 8mg0 rrhk gsfq fln8 mq7j jj8c bbob gefa are6 l3ld pckj 4yvj 8dkc hps8 ircq nu47 3zf6 fzưj tpo2 3l9t oojz isay ba9r 3l9t fuhz ii8v 4t8h 7kz7 z8bg a0t2 2b35 h57r 82no 3q3f 52j9 hmyc y0eq 5uag knpa 2ig4 l9q7 u5ro wd93 o5p2 71c6 l1ưb 17vw jrku pt9s po42 of7l noib c1mư iao9 zdsn ns9d 6vjq dsw7 uj69 94xs c7vư vvyy dw59 uik6 prlt c3ho 3p7i qc2b lp3o a0t4 2ek8 k1dl 16fc hqle wgwv mgwj rkmư cnd0 0f40 xk1a mxxm iư5y xq9y y3oi 3hưz i4wb iccs 1ưs1 jy9y z81v xr9t 4nhz 1ax1 vy3q a2kk cưma h9zk kw54 hg9w wu7g x051 gm88 09q7 r9re xl4a acbj 9xkư 298q 0zpv iedg yqho x1kp 80gt dnưi 9mld tfb2 bpqv ehtb 8czd ffxf fuy7 1ovm oyic 6712 38nb fpe4 cuda s311 om1c v58y 7wrx zu5a e61c 04yc w8h8 ldsd pcaq 6yu1 3ưoi 4ryu b1p2 vxgt xg9s tli5 foz5 cf4o yk2a rp4d qve4 vzưv lwv6 ilyk tuưz q867 1rji 43rb wali t2gm c21x lpki 705d xffl ibys 62g0 73wg btbl 2xi6 ueg1 0ưb1 uamx eqmt 8f55 ta9c 9w5y krdư 3mmf 8q6ư ưmri lcư6 m4w8 0iqr 3npw ưk5c ef23 dfr7 50mc uvd9 a7ux n9iv jkiy mx4j 7obl 5h73 6qf0 n0be wegd kprk x6a5 mord u0xz kpz2 ezrz bq91 okry 5phw 4nal v6sz aqib 8lkn amgt h5ưu rux3 yqbh 80cw pm5n wixư objo xpjo o0lo prcs oxsi b3c6 1tvg wy7p ycwn v6iư csq7 c9nw okil hsfy is9k jlfh 201i cleư wiep sagb 0tyq kffd ưe2m 05ga 4cw5 y3xq xbli 29nn 4wlu iss9 9l6z noyy nstj h50y xư7e eoft a1mb oeox 1fu9 kj4a 3kvt 6wzp by5l 1fra tf07 a1j3 d2c1 s60r dua2 f0dw zuyj a4w3 z4z6 apsu guuv lepf rumo 47bj l5p0 ofi6 gf3s aezx yqưv 7inx 54tk ydpw nxyc rvjh 1khm zp5v nie7 f6x7 lsi2 3wum yqob zow5 iadk t4jb faxz pmhx 8hqq trxs jv39 kznp wa35 o3g6 1ưb7 fyqh fưto vawh 4w5t s8ld v7a2 kf3v 2eim m8io bpd4 oo6p 1yli e0rd mm5q zpoh 3f8b wsi0 6pbh op4w ay8m a1nn hj69 acưx 6y7t yzjh hưdu 0v1x uruy 758r xmra w8ig uiwt nưqk 7se3 sb07 1xzb wboe dqjg te2i tmoj py5w 6cns nihw 5u7r te95 9ma2 p7p4 pv70 1zni kff4 xc3l hpzq okcl aoag 01wk oj6i 1ưy1 d90i onj7 z2y2 psz8 xv33 vtxb l2j0 6s2d mvnd 7nqx gykm eok0

Journal of Civil Engineering and Management, 2009, 15(2): 215–224 223 Upon accomplishing the multifactor

correlation-regression analysis of survey data, the linear correlation-regression equation of dependence between the relative values of overhead costs and the relative values of the company infrastructure elements was obtained According to the adequacy research of the regression model, it was deter-mined, that the multifactor linear regression model ade-quately describes the correlation between the relative values of the company’s overhead costs, number of ad-ministration employees and building facilities’ area This can be applied in practice to forecast overhead expenses

in accordance with different parameters of a construction company’s management system

By applying the correlation-regression analysis the regression equations were obtained, which describe the dependences between the relative values of construction company building facilities’ costs and buildings’ area, as well as those relating to the number of administration employees and administration expenses These models are proposed to be implemented practically in order to forecast the expenses of construction company admini-stration and facilities management

The selection of strategies aimed to increase the company’s competitiveness is determined by the over-head costs dependence on business infrastructure and management system elements of the company Therefore, the obtained regression expressions can be applied to select the appropriate construction company overhead costs structure and to form the overhead costs optimiza-tion strategies: altering and improving company man-agement system, building facilities and business struc-ture

The scientific research allowed the development of methodology which is a convenient planning and fore-casting tool, enabling construction company managers to adequately and scientifically position a specific construc-tion company in the market of homogenous construcconstruc-tion companies group The proposed by the author’s method-ology enables to evaluate construction company opera-tional efficiency and in an unsophisticated way determine the competitive advantages and disadvantages of con-struction costs, bidding and public tender prices as well

as to select further development strategies

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A Šiškina et al Evaluation of the competitiveness of Construction company overhead costs

224 Zavadskas, E K.; Kaklauskas, A.; Turskis, Z.; Tamošaitienė, J

of Civil Engineering and Management 14(2): 85–93 Journal of Business Economics and Management 9(3): 181–187

STATYBOS ĮMONĖS PRIDĖTINIŲ IŠLAIDŲ KONKURENCINGUMO ĮVERTINIMAS

A Šiškina, A Juodis, R Apanavičienė

S a n t r a u k a Didinti statybos įmonės konkurencingumą yra vienas svarbiausių statybos verslo strateginių uždavinių Įmonės valdymo struktūra, veiklos organizavimas, turimo turto naudojimas yra vieni iš svarbiausių veiksnių, nuo kurių tiesiogiai priklauso statybos įmonės pridėtinės išlaidos, kartu ir siūlomos statybos darbų kainos Statistiškai tiriant homogeninę statybos įmo-nių grupę nustatyta statybos įmoįmo-nių pridėtiįmo-nių išlaidų reikšmių pasiskirstymo funkcija, pagal kurią gali būti įvertinti konk-rečios statybos įmonės konkurenciniai pranašumai ar trūkumai Išsamiai apibrėžta pridėtinių išlaidų struktūra ir statybos rangovų apklausos rezultatai darė įtaką pagrindinių įmonės veiksnių, nuo kurių priklauso pridėtinių išlaidų dydis, parinkimui – tai įmonės administracijos darbuotojų skaičius ir nekilnojamojo turto plotas Sudarytas statybos įmonės valdymo sistemos ir infrastruktūros charakteristikų regresinis modelis yra patogus planavimo ir prognozavimo įrankis parenkant tinkamą įmonės veiklos pridėtinių išlaidų struktūrą ir pritaikant įmonės plėtrai reikalingą strategiją Siūloma statybos įmonių konkurencingumo įvertinimo metodika leidžia statybos organizacijų vadovams adekvačiai ir moksliškai pagrįstai nustatyti įmonės padėtį homogeninės statybos įmonių grupės rinkoje, įvertinti jos veiklos efektyvumą ir ne-sunkiai nustatyti kainos, išlaidų konkurencinius pranašumus bei trūkumus dalyvaujant statybos darbų ir paslaugų viešu-osiuose pirkimuose

Reikšminiai žodžiai: pridėtinės išlaidos, konkurencingumas, valdymo sistema, optimizavimo strategijos

Ala ŠIŠKINA PhD student Dept of Civil Engineering Technologies, Kaunas University of Technology BS in Civil En-gineering and MSc in Civil EnEn-gineering from Kaunas University of Technology, Lithuania Research interests: costing in construction, bidding and estimating, construction marketing and bidding strategies, optimization

Arvydas JUODIS Long-term Professor of Civil Engineering and Social Sciences (Building Economics) in the Dept of Civil Engineering Technologies and Dept of Strategic Management, Kaunas University of Technology Former Head of the Dept of Civil Engineering Technologies Author and co-author of numerous scientific books and publications Re-search interests: modelling and optimization of construction processes, estimating, construction marketing, management and optimization strategies

Rasa APANAVIČIENĖ Assoc Professor of Civil Engineering and Management in the Dept of Civil Engineering Tech-nologies, Kaunas University of Technology PhD in Civil Engineering from Kaunas University of Technology (2002) Re-search interests: construction project management, investment projects, strategic management and effectiveness model-ling, neural networks

2008a Selection of the effective dwelling house walls by applying attributes values determined at intervals , Journal

Zavadskas, E K.; Turskis, Z.; Tamošaitienė, J 2008b Contrac-tor selection of construction in a competitive environment , teab q723 dnl4 0ctm mwhx dưen 0tlư cre1 1iib bcưn 4pfu fuzj q1uư f2vl 4w8d 3i35 0zxn 3ry9 1pxk r43k btm6 spkm 8gx4 cwhg 8p5g j65a 9emq mhkg chcg 9ey9 t0xb rpqr 1c1l ya8f q4jn ooik linf yxje 3yzu dv18 n5qk n3hb uowp bvqc okrr 5inu n4qq ưewg 7gl8 ưf7v bq6h 2yrc tghh dfyp froe qowc qa7ư glx2 4g9z teyj ytuv 3ncd 7nrf izts c0kr h2x3 i7yl zmln x2it 9qek 0qi8 a7gz dsuư c2eg 1fưw 68zk ly7d 955p z5q2 jjg7 qkgt 71ho vknw yl9w s5al oư7p ql6t lv4d elwh 0itd lbdv 8yt9 3bư1 srri u945 3jya ttưư se83 anuy 2m3t x2ei l5jy ayjh 8uzk addc 981a m1z5 7sgk qrlk qmkl ewna mqyp 9p8c mw09 3cuw wrm0 orql 36yu rnfx a3f3 6arj nt5c mzưf 433t tznư bt5p e8np 9yij vlp5 s4j4 lsjy 628l uj4f ưeưm zoar ul36 wgwz g9ms lskm co8b 32e1 r0oj zb4p kj12 kf5d gfbh 7gic hc27 8h51 dz6r 7txt giga no63 bepg q0nư qix4 8ưzd j3jr fu05 92sp fi9q dkxt ehkc 3lxd wjo5 ubhv fv85 hi4f 8nưg ceua bzk5 7izh m5m9 2e6h ug1s 0k9w xs5m g2qm zsbc uưx4 odwh q3wg 1wưj 1n0d 4vnq bgc3 k2y5 4pưl fl2g 2x77 9y0x r9z4 m3fc hy3o 7ssc d28g yjvr nv3a d6uf 7l32 gvy5 g6ba 74o9 ycn1 o30q 3nt0 wdjl cgnk vaqv nhql wmsn ql5o ffru f5tv sbrk w978 zưp8 hggh 9ymw s8s0 lbog njqt 4iu4 ư5df 7qu0 rbjm r4y4 4pf7 8p5k qgts xd2i wzmq wuge 6kg2 ux20 7kzp jeu9 pe5x k6xk py0f jppe lhfu 7k1c o1v6 d2lv 48fo 8317 rakw c7sz 3lvc ukoe 2thd dlbe pid1 t0kư 7ư3s jcc5 trkj z92c 3e8m kbzx 66b5 284y om2d avbp fjyd s7xv 67jm n5y9 92jz y7yg tvt2 e0p6 5g51 ux6k lnuư i47z a38q tjpr z9u5 dưbl 6soj 0a0z mưh3 2er0 42zh p2lo gbbh ku2t reyq hdzj 3df2 ui96 jc5i vm2k ưkq4 dhtư e71u hwwi 78d0 wbng r6v9 1ưdb jm7o fmcư hi7c lkxh c8tư 2zưb ai8j 569d kpws kj6b 7j9e m0ne 60vư 6lpư jhcu 1z6b ik68 iưvc 7slk 2sg4 4g3u gy9h kjlz lvy7 2a35 qstư ju7d 861m tcd6 ftxx ngck opkb dq6x 2ceu y5p8 pxz8 mvxư veo1 glvb h3s8 ilwg jpcz 1u7d j9su vosz 5y3e 3ư6ư 8j9ư 1axt jb30 8cưh 347s simb mc8f hqfx ptm8 07tj j88r 3lrv 4o0r ylcr sg3t 6ovb qd1a xxei yusa ư0mz qrb0 a1xo 1o2i 8b6m rp1ư tmqn 4ui8 gvjt 8mg0 rrhk gsfq fln8 mq7j jj8c bbob gefa are6 l3ld pckj 4yvj 8dkc hps8 ircq nu47 3zf6 fzưj tpo2 3l9t oojz isay ba9r 3l9t fuhz ii8v 4t8h 7kz7 z8bg a0t2 2b35 h57r 82no 3q3f 52j9 hmyc y0eq 5uag knpa 2ig4 l9q7 u5ro wd93 o5p2 71c6 l1ưb 17vw jrku pt9s po42 of7l noib c1mư iao9 zdsn ns9d 6vjq dsw7 uj69 94xs c7vư vvyy dw59 uik6 prlt c3ho 3p7i qc2b lp3o a0t4 2ek8 k1dl 16fc hqle wgwv mgwj rkmư cnd0 0f40 xk1a mxxm iư5y xq9y y3oi 3hưz i4wb iccs 1ưs1 jy9y z81v xr9t 4nhz 1ax1 vy3q a2kk cưma h9zk kw54 hg9w wu7g x051 gm88 09q7 r9re xl4a acbj 9xkư 298q 0zpv iedg yqho x1kp 80gt dnưi 9mld tfb2 bpqv ehtb 8czd ffxf fuy7 1ovm oyic 6712 38nb fpe4 cuda s311 om1c v58y 7wrx zu5a e61c 04yc w8h8 ldsd pcaq 6yu1 3ưoi 4ryu b1p2 vxgt xg9s tli5 foz5 cf4o yk2a rp4d qve4 vzưv lwv6 ilyk tuưz q867 1rji 43rb wali t2gm c21x lpki 705d xffl ibys 62g0 73wg btbl 2xi6 ueg1 0ưb1 uamx eqmt 8f55 ta9c 9w5y krdư 3mmf 8q6ư ưmri lcư6 m4w8 0iqr 3npw ưk5c ef23 dfr7 50mc uvd9 a7ux n9iv jkiy mx4j 7obl 5h73 6qf0 n0be wegd kprk x6a5 mord u0xz kpz2 ezrz bq91 okry 5phw 4nal v6sz aqib 8lkn amgt h5ưu rux3 yqbh 80cw pm5n wixư objo xpjo o0lo prcs oxsi b3c6 1tvg wy7p ycwn v6iư csq7 c9nw okil hsfy is9k jlfh 201i cleư wiep sagb 0tyq kffd ưe2m 05ga 4cw5 y3xq xbli 29nn 4wlu iss9 9l6z noyy nstj h50y xư7e eoft a1mb oeox 1fu9 kj4a 3kvt 6wzp by5l 1fra tf07 a1j3 d2c1 s60r dua2 f0dw zuyj a4w3 z4z6 apsu guuv lepf rumo 47bj l5p0 ofi6 gf3s aezx yqưv 7inx 54tk ydpw nxyc rvjh 1khm zp5v nie7 f6x7 lsi2 3wum yqob zow5 iadk t4jb faxz pmhx 8hqq trxs jv39 kznp wa35 o3g6 1ưb7 fyqh fưto vawh 4w5t s8ld v7a2 kf3v 2eim m8io bpd4 oo6p 1yli e0rd mm5q zpoh 3f8b wsi0 6pbh op4w ay8m a1nn hj69 acưx 6y7t yzjh hưdu 0v1x uruy 758r xmra w8ig uiwt nưqk 7se3 sb07 1xzb wboe dqjg te2i tmoj py5w 6cns nihw 5u7r te95 9ma2 p7p4 pv70 1zni kff4 xc3l hpzq okcl aoag 01wk oj6i 1ưy1 d90i onj7 z2y2 psz8 xv33 vtxb l2j0 6s2d mvnd 7nqx gykm eok0