Where does the money go? Economic flow analysis of construction projects

References

• Addis, B., & Talbot, R. (2001). Sustainable construction procurement – A guide to delivering environmentally responsible projects. London, UK: Construction Industry Research and Information Association (CIRIA), C571.
   Google Scholar
• Ahi, P., & Searcy, C. (2013). A comparative literature analysis of definitions for green and sustainable supply chain management. Journal of Cleaner Production, 52, 329–341. doi:10.1016/j.jclepro.2013.02.018.
   Web of Science ®Google Scholar
• Assaf, S. A., Bubshait, A. A., Atiyah, S., & Al-Shahri, M. (2001). The management of construction company overhead costs. International Journal of Project Management, 19(5), 295–303. doi:10.1016/S0263-7863(00)00011-9.
   Google Scholar
• Atsonios, K., Violidakis, I., Agraniotis, M., Grammelis, P., Nikolopoulos, N., & Kakaras, E. (2015). Thermodynamic analysis and comparison of retrofitting pre-drying concepts at existing lignite power plants. Applied Thermal Engineering, 74, 165–173. doi:10.1016/j.applthermaleng.2013.11.007.
   Web of Science ®Google Scholar
• Beske, P., & Seuring, S. (2014). Putting sustainability into supply chain management. Supply Chain Management: An International Journal, 19(3), 322–331. doi:10.1108/SCM-12-2013-0432.
   Web of Science ®Google Scholar
• Bierer, A., Götze, U., Meynerts, L., & Sygulla, R. (2014). Integrating life cycle costing and life cycle assessment using extended material flow cost accounting. Journal of Cleaner Production. doi:10.1016/j.jclepro.2014.08.036
   PubMed Web of Science ®Google Scholar
• Bogenstätter, U. (2000). Prediction and optimization of life-cycle costs in early design. Building Research & Information, 28(5-6), 376–386. doi:10.1080/096132100418528.
   Web of Science ®Google Scholar
• Callahan, K. R., Stetz, G. S., & Brooks, L. M. (2011). Project management accounting: Budgeting, tracking, and reporting costs and profitability. Hoboken, NJ: John Wiley & Sons. doi:10.1002/9781118269046
   Google Scholar
• CEN. (2012). EN 15804: Sustainability of construction works–Environmental product declarations–Core rules for the product category of construction products. Brussels: European Committee for Standardization.
   Google Scholar
• Chang, Y.-T., Shin, S.-H., & Lee, P. T.-W. (2014). Economic impact of port sectors on South African economy: An input–output analysis. Transport Policy, 35, 333–340. doi:10.1016/j.tranpol.2014.04.006.
   Web of Science ®Google Scholar
• Chen, G. Q., Chen, H., Chen, Z. M., Zhang, B., Shao, L., Guo, S., … Jiang, M. M. (2011). Low-carbon building assessment and multi-scale input–output analysis. Communications in Nonlinear Science and Numerical Simulation, 16(1), 583–595. doi:10.1016/j.cnsns.2010.02.026.
   Web of Science ®Google Scholar
• Colas, A.-S., Briere, R., Feraille, A., Habert, G., & Tardivel, Y. (2014). Holistic approach of a new masonry arch bridge on a Cevennes road. Proceedings of the 9th International Masonry Conference. July 7-9. Guimaraes, Portugal.
   Google Scholar
• Department of Commerce (DOC). (2005). 2002 economic census, industry summary: Construction. Subject series, EC02-23SG-1, Economics and Statistics Administration, U.S. Census Bureau, Washington, D.C.
   Google Scholar
• García de Soto, B., Adey, B. T., & Fernando, D. (2014). A process for the development and evaluation of preliminary construction material quantity estimation models using backward elimination regression and neural networks. Journal of Cost Analysis and Parametrics, 7(3), 180–218. doi:10.1080/1941658X.2014.984880.
   Google Scholar
• Goh, B. H., & Sun, Y. (2016). The development of life-cycle costing for buildings. Building Research & Information, 44(3), 319–333. doi:10.1080/09613218.2014.993566.
   Web of Science ®Google Scholar
• Govindan, K., Azevedo, S. G., Carvalho, H., & Cruz-Machado, V. (2014). Impact of supply chain management practices on sustainability. Journal of Cleaner Production, 85, 212–225. doi:10.1016/j.jclepro.2014.05.068.
   Web of Science ®Google Scholar
• Graedel, T. E. (1996). On the concept of industrial ecology. Annual Review of Energy and the Environment, 21(1), 69–98. doi: 10.1146/annurev.energy.21.1.69
   Google Scholar
• Guo, S., & Shen, G. Q. (2015). Multiregional input–output model for China’s farm land and water use. Environmental Science & Technology, 49(1), 403–414. doi:10.1021/es503637f.
   PubMed Web of Science ®Google Scholar
• Hassini, E., Surti, C., & Searcy, C. (2012). A literature review and a case study of sustainable supply chains with a focus on metrics. International Journal of Production Economics, 140(1), 69–82. doi:10.1016/j.ijpe.2012.01.042.
   Web of Science ®Google Scholar
• IFU Institut für Umweltinformatik Hamburg GmbH. (2013). e!Sankey v3.2. User Manual, Hamburg 2013.
   Google Scholar
• Ioannidou, D., Zerbi, S., & Habert, G. (2014). When more is better – Comparative LCA of wall systems with stone. Building and Environment, 82, 628–639. doi:10.1016/j.buildenv.2014.10.004.
   Web of Science ®Google Scholar
• ISO 14051. (2011). Environmental Management – Material flow cost accounting – General Framework (ISO 14051:2011); German and English version EN ISO 14051:2011.
   Google Scholar
• Ive, G. (2006). Re-examining the costs and value ratios of owning and occupying buildings. Building Research & Information, 34(3), 230–245. doi: 10.1080/09613210600635192
   Web of Science ®Google Scholar
• de Koning, A., Bruckner, M., Lutter, S., Wood, R., Stadler, K., & Tukker, A. (2015). Effect of aggregation and disaggregation on embodied material use of products in input–output analysis. Ecological Economics, 116, 289–299. doi:10.1016/j.ecolecon.2015.05.008.
   Web of Science ®Google Scholar
• Lev, B., Radhakrishnan, S., & Zhang, W. (2009). Organization capital. Abacus, 45(2), 275–298. doi: 10.1111/j.1467-6281.2009.00289.x
   Web of Science ®Google Scholar
• Leontief, W. (1966). Input–Output economics. Oxford: Oxford University Press.
   Google Scholar
• London, K. A., & Kenley, R. (2001). An industrial organization economic supply chain approach for the construction industry: a review. Construction Management and Economics, 19(8), 777–788. doi:10.1080/01446190110081699.
   Google Scholar
• Miller, R. E., & Blair, P. D. (1985). Input–Output analysis. Foundations and extensions. Englewood Cliffs, NJ: Prentice-Hall.
   Google Scholar
• Moffatt, S., & Kohler, N. (2008). Conceptualizing the built environment as a social–ecological system. Building Research & Information, 36(3), 248–268. doi:10.1080/09613210801928131.
   Web of Science ®Google Scholar
• Nathani, C., Wickart, M., Oleschak, R., & van Nieuwkoop, R. (2006). Estimation of a Swiss input-output table for 2001. CEPE Report (6).
   Google Scholar
• Ochoa, L., Hendrickson, C., & Matthews, H. (2002). Economic input-output life-cycle assessment of U.S. residential buildings. Journal of Infrastructure Systems, 8(4), 132–138. doi:10.1061/(ASCE)1076-0342(2002)8:4(132).
   Google Scholar
• Penman, S. H. (2009). Accounting for intangible assets: There is also an income statement. Abacus, 45(3), 358–371. doi: 10.1111/j.1467-6281.2009.00293.x
   Web of Science ®Google Scholar
• Peterson, S. J., & Dagostino, F. R. (2015). Estimating in building construction. Boston: Pearson.
   Google Scholar
• Plebankiewicz, E., & Leśniak, A. (2013). Overhead costs and profit calculation by Polish contractors. Technological and Economic Development of Economy, 19(1), 141–161. doi:10.3846/20294913.2012.763008.
   Web of Science ®Google Scholar
• Pryke, S. (2012). Social network analysis in construction. Oxford, UK: John Wiley & Sons. doi:10.1002/9781118443132
   Google Scholar
• Rieckhof, R., Bergmann, A., & Guenther, E. (2014). Interrelating material flow cost accounting with management control systems to introduce resource efficiency into strategy. Journal of Cleaner Production. doi:10.1016/j.jclepro.2014.10.040
   PubMed Web of Science ®Google Scholar
• Rockwool. (2014). Annual Report. Released 21 February.
   Google Scholar
• Schaltegger, S., & Zvezdov, D. (2014). Expanding material flow cost accounting. Framework, review and potentials. Journal of Cleaner Production. doi:10.1016/j.jclepro.2014.08.040
   PubMed Web of Science ®Google Scholar
• Schiemann, F., & Guenther, T. (2013). Earnings predictability, value relevance, and employee expenses. The International Journal of Accounting, 48(2), 149–172. doi: 10.1016/j.intacc.2013.04.001
   Google Scholar
• Schmidt, A., Götze, U., & Sygulla, R. (2014). Extending the scope of Material Flow Cost Accounting – methodical refinements and use case. Journal of Cleaner Production. doi:10.1016/j.jclepro.2014.10.039
   PubMed Web of Science ®Google Scholar
• Schmidt, A., Hache, B., Herold, F., & Götze, U. (2013). Material flow cost accounting with Umberto®. Energy-related and economic balancing and evaluation of technical systems–insights of the Cluster of Excellence eniPROD, Auerbach.
   Google Scholar
• Schmidt, M. (2008). The Sankey diagram in energy and material flow management. Journal of Industrial Ecology, 12(1), 82–94. doi:10.1111/j.1530-9290.2008.00004.x.
   Web of Science ®Google Scholar
• Soundararajan, K., Ho, H. K., & Su, B. (2014). Sankey diagram framework for energy and exergy flows. Applied Energy, 136, 1035–1042. doi:10.1016/j.apenergy.2014.08.070.
   Web of Science ®Google Scholar
• Stock, J., Boyer, S., & Harmon, T. (2010). Research opportunities in supply chain management. Journal of the Academy of Marketing Science, 38(1), 32–41. doi:10.1007/s11747-009-0136-2.
   Web of Science ®Google Scholar
• Stock, J. R., & Boyer, S. L. (2009). Developing a consensus definition of supply chain management: a qualitative study. International Journal of Physical Distribution & Logistics Management, 39(8), 690–711. doi:10.1108/09600030910996323.
   Web of Science ®Google Scholar
• Suh, S. (2011). The structure of life-cycle environmental impact of the US economy. Paper submitted for the 2011 Leontieff prize Prize by IIOA.
   Google Scholar
• Suzuki, H., Dastur, A., Moffatt, S., Yabuki, N., & Maruyama, H. (2010). Eco2 cities: Ecological cities as economic cities. Washington, DC: World Bank Publications.
   Google Scholar
• Sygulla, R., Götze, U., & Bierer, A. (2014). Material flow cost accounting: A tool for designing economically and ecologically sustainable production processes. In E. Henriques, P. Pecas, & A. Silva (Eds.), Technology and manufacturing process selection (pp. 105–130). London: Springer.
   Google Scholar
• Tran, V. H., Vincens, E., Morel, J. C., Dedecker, F., & Le, H. H. (2014). 2D-DEM modelling of the formwork removal of a rubble stone masonry bridge. Engineering Structures, 75, 448–456. doi:10.1016/j.engstruct.2014.05.048.
   Web of Science ®Google Scholar
• Tsai, W.-H., Tsaur, T.-S., Chou, Y.-W., Liu, J.-Y., Hsu, J.-L., & Hsieh, C.-L. (2015). Integrating the activity-based costing system and life-cycle assessment into green decision-making. International Journal of Production Research, 53(2), 451–465. doi:10.1080/00207543.2014.951089.
   Web of Science ®Google Scholar
• Winter, M., & Knemeyer, A. M. (2013). Exploring the integration of sustainability and supply chain management. International Journal of Physical Distribution & Logistics Management, 43(1), 18–38. doi:10.1108/09600031311293237.
   Web of Science ®Google Scholar
• Xiao, H., & Proverbs, D. (2002). The performance of contractors in Japan, the UK and the USA: A comparative evaluation of construction cost. Construction Management and Economics, 20(5), 425–435. doi:10.1080/01446190210145859.
   Google Scholar
• Zea Escamilla, E., & Habert, G. (2014). Environmental impacts of bamboo-based construction materials representing global production diversity. Journal of Cleaner Production, 69, 117–127. doi:10.1016/j.jclepro.2014.01.067.
   Web of Science ®Google Scholar