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Record W2014969605 · doi:10.1139/l05-021

Profit-point analysis: A tool for general contractors to measure and compare costs of management time expended on different subcontractors

2005· article· en· W2014969605 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueCanadian Journal of Civil Engineering · 2005
Typearticle
Languageen
FieldDecision Sciences
TopicOperations Management Techniques
Canadian institutionsnot available
Fundersnot available
KeywordsActivity-based costingJob costingProfit (economics)Operations managementOperations researchConstruction managementPoint (geometry)Process costingCost accountingCost controlComputer scienceBusinessEngineeringCost engineeringEconomicsMarketingProduct cost managementCivil engineeringAccountingMathematics

Abstract

fetched live from OpenAlex

One of the trends in construction today is the increasing use of specialty contractors. As a result, projects are becoming more complicated and fragmented, more coordination is required, and overhead costs of the general contractors are increasing relative to the direct costs. Better ways of controlling job-site overhead costs are needed. This paper presents profit-point analysis (PPA), a method for analyzing how indirect staff time of a general contractor is actually spent on a project. Profit points are imaginary points where a general contractor and subcontractors are interfaced. The PPA is a method of analysis on these points, which adapts activity-based costing from manufacturing to construction. This new method, illustrated through a case study, yields valuable information for managerial control; for example, the different amount of supplemental support from the general contractor required by different subcontractors.Key words: overhead costs, cost analysis, profit points, activity-based costing (ABC), management efficiency, evaluating specialty contractors.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Simulation or modeling · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.596
Threshold uncertainty score0.992

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0020.001
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.029
GPT teacher head0.282
Teacher spread0.253 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it