METHOD FOR MEASURING THE COST OF WASTE IN THE CONSTRUCTION INDUSTRY
Keywords:
waste, management, cost, control, costing, administrationAbstract
This paper addresses the development of a method for measuring the cost of waste in the construction industry, and discusses its application in two case studies undertaken in the City of Salvador, State of Bahia, Brazil. This study, which aims at introducing a broader view in what respects
the problem, adopted the concept of waste used in the New Production Philosophy (Lean Production), which is strongly related to the incidence of non value-adding activities. The proposed method is based on the Activity Based Costing (ABC) method and provides feedback for the production process, both in terms of the financial impact of waste and the production system’s efficiency and quality. The paper presents a conceptual discussion of the subject, the key elements of the proposed method and the main results of the case studies.