IMPACT OF CONTROLLING SYSTEMS ON DIRECT COSTS OF CONSTRUCTION PROJECTS

Abstract

Cost planning and cost management is one of the condition for successfully manage to construction project. Efforts to reduce direct costs is a priority for reaching and realization of the objectives. Implementation of controlling is one way to achieve these goals. Currently, there are several ways to automate and systematized these activities. One of them are Controlling systems. Several studies indicate that their use have a lot of benefits. Article discusses the issue of exploitation level of Controlling systems for cost management and reduce direct costs of construction projects. The main objective of this article is to confirm the hypothesis that verify to the following statement: Enterprise size has an impact on the use of Controlling systems for direct cost planning in construction projects and exploitation of Controlling systems have a significant impact on reducing the direct costs of construction projects in difference to the size of construction enterprises.

Keywords

• exploitation of economic controlling systems
• direct costs
• construction projects