Comparison between the Mix-Based Costing and the Activity-Based Costing Methods in the Costing of Construction Projects

Abstract

After bibliographic research on costing methods in civil construction, and a presentation of the mix-based costing method, as well as an application of the activity-based costing method in the costing of civil construction projects based on other authors, a possible application of the mix-based costing was sought. This method allows the distribution of costs and indirect expenses to products without the subjectivities and uncertainties typical of traditional apportionment, by means of analyses of different production scenarios. The main objective of this article is to compare the results obtained from activity-based costing and mix-based costing in the costing of civil construction works.