Work Division: Another cost object group, “work division,” indicates the scope of
work of the project such as earthwork, electrical, or HVAC. Through discussions with
key personnel, we created twenty-five (25) work divisions including one open division.
“Admin” in Table 3 is defined as a group of activities relating to work division of an
administration.
With Whom: We are concerned about the party with whom DPR resources (overhead)
are consumed. This cost object group is called “With Whom” and its costs are called
“dealing costs”. The list in Table 4 shows the names of subcontractors, architects, and
client.