International Journal of Accounting Research

School of Construction and Management, George Brown College, Canada

Publications

• Research   
  An Investigation of Construction Company Overhead Costs in Guyana
  Author(s): Ferzon Aziz* and Christopher Willis
  
  This study investigates construction company overhead (OH) on government projects in Guyana using a questionnaire survey. The survey examines contractors’ awareness of OH costs, perception of OH costs, and the methods adopted by contractors to allocate and control OH costs. The questionnaire consists of 12 questions developed from literature. A total of 47 contractors participated in this study. The results indicate that company OH costs have increased in the last five years and are generally high among contractors mainly because of cost inflation, payment delays and government regulations. Direct project cost is used as the principal allocation base for company OH costs and the type of contract; project complexity, size, and location affect the allocation of company OH costs to projects. The main contributors to company OH costs are automobile and equipment expenses, financing .. View more»
  

  DOI: 10.35248/2472-114X.21.9.216

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