10
C. Rivero-Camacho et al.
Fig. 4 Systematic
classification structure with
examples (self-made from
[73])
into subgroups with homogeneous characteristics. The divisions are called chapters, and each represents a construction process, such as demolition, earthworks,
foundations, water disposal, structure, partitioning, roofing, installation, insulation,
finishing, carpentry, glass and polyester, cladding, decoration, development, safety
and waste management [72]. The divisions and examples are listed in Fig. 4.
The classification system materializes the codification of each concept, which
means that each code corresponds to a concept and each concept to a unique
code, allowing precise identification. Among other advantages, it also facilitates
IT management and solves the location of concepts in the budget structure [19].
The reference cost database is most widely used in the region, which has been
published continuously since 1986. Its structure is created with clearly defined levels,
in which from the apex of the hierarchy one descends to the lower levels, dividing each
group into subgroups of homogeneous characteristics (see Fig. 5). Thus, the base of
the pyramid is formed by the supply costs (SUP), which connect the system directly to
the factor in the market, manpower, materials, machinery, subcontractors, etc. At the
top of the structure are the contract quantities or direct costs (DC), which connect
the economic information with the product markets (residential, offices, schools,
housing developments, etc.). The structure is completed by inserting between the
extremes, depending on the degree of detail sought, intermediate levels [73], such
as basic costs (BC) (distributed mainly according to the three natures mentioned,
materials, machinery and manpower), auxiliary costs (AC) formed by the union
of BC previously described with the quantities appropriate to their typology and
function; unit costs (UC) formed by the union of BC exclusively or in combination
with AC. This cost coding hierarchy is shown in Fig. 5. At the top of the pyramid
shown in Fig. 5 are exogenous costs such as industrial profit (IP), taxes (VAT) and
overheads or general expenses (GE) of the construction company.
All these characteristics facilitate the incorporation of the environmental cost
based on the same hypotheses and contours defined in the calculation of the economic
cost. Therefore, the ACCD will be the ideal one to use in the model to be developed,
as it is considered to be of proven strength and appropriate for the objectives set.
C. Rivero-Camacho et al.
Fig. 4 Systematic
classification structure with
examples (self-made from
[73])
into subgroups with homogeneous characteristics. The divisions are called chapters, and each represents a construction process, such as demolition, earthworks,
foundations, water disposal, structure, partitioning, roofing, installation, insulation,
finishing, carpentry, glass and polyester, cladding, decoration, development, safety
and waste management [72]. The divisions and examples are listed in Fig. 4.
The classification system materializes the codification of each concept, which
means that each code corresponds to a concept and each concept to a unique
code, allowing precise identification. Among other advantages, it also facilitates
IT management and solves the location of concepts in the budget structure [19].
The reference cost database is most widely used in the region, which has been
published continuously since 1986. Its structure is created with clearly defined levels,
in which from the apex of the hierarchy one descends to the lower levels, dividing each
group into subgroups of homogeneous characteristics (see Fig. 5). Thus, the base of
the pyramid is formed by the supply costs (SUP), which connect the system directly to
the factor in the market, manpower, materials, machinery, subcontractors, etc. At the
top of the structure are the contract quantities or direct costs (DC), which connect
the economic information with the product markets (residential, offices, schools,
housing developments, etc.). The structure is completed by inserting between the
extremes, depending on the degree of detail sought, intermediate levels [73], such
as basic costs (BC) (distributed mainly according to the three natures mentioned,
materials, machinery and manpower), auxiliary costs (AC) formed by the union
of BC previously described with the quantities appropriate to their typology and
function; unit costs (UC) formed by the union of BC exclusively or in combination
with AC. This cost coding hierarchy is shown in Fig. 5. At the top of the pyramid
shown in Fig. 5 are exogenous costs such as industrial profit (IP), taxes (VAT) and
overheads or general expenses (GE) of the construction company.
All these characteristics facilitate the incorporation of the environmental cost
based on the same hypotheses and contours defined in the calculation of the economic
cost. Therefore, the ACCD will be the ideal one to use in the model to be developed,
as it is considered to be of proven strength and appropriate for the objectives set.