Results 4. Time Consumed for New Cost Analysis Tool
Five participants answered the question on required time for this new tool. The average
duration was 10.8 min. Discussion with participants revealed that the new tool (activity
analysis) did not give additional burden on employees psychologically.
Results 5. Positives of New Cost Analysis Tool
For identifying the positives of this tool, a researcher explained the output data (Table 5
to Table 12). Then a meeting was held for discussing the advantages and limitations of
this tool, the results of which are discussed in this and the following section. The
positives are as follows:
[1] Data will be used for evaluation of subcontractors who are providing similar
services for a general contractor under similar project conditions. The data can be used for
future subcontractor selection.
Under similar project condition, the ratio of subcontract amount to the overhead costs
can be an indicator. However, analysis of components consisting of overhead costs
compared with others provides more meaningful indicators than the ratio comparison.
Suppose that one electrical subcontractor working with DPR under similar project has
PPA results as below.