过程管理
建筑信息建模
问责
项目管理
审计
可追溯性
成本会计
计算机科学
定制
成本估算
风险分析(工程)
系统工程
运营管理
业务
工程类
会计
软件工程
政治学
法学
调度(生产过程)
广告
作者
Heap‐Yih Chong,Yufan Zhang,Cen-Ying Lee,Fei Wang,Yubin Zhang
标识
DOI:10.1108/ecam-04-2024-0440
摘要
Purpose Audit trail cost management is crucial for ensuring accountability and enhancing quality assurance in construction management. Despite limited practical studies on audit trail management from a cost perspective; this study developed a lifecycle-based audit trail cost management framework. It used synchronized Building Information Modeling (BIM) cost models and Bills of Quantities (BoQs) to address the existing gap. Design/methodology/approach This study employed a descriptive case study approach of a real-life hospital project in China. Data triangulation was achieved through interviews, observations, documents, and relevant artifacts. Findings The study identified three key factors contributing to cost variances between BIM cost models and BoQs: differences in measurement rules, model precision, and professional errors, particularly evident during the preliminary estimate stage. Notably, significant cost savings of approximately RMB 5.811 million were achieved during the detailed estimate stage. During the construction phase, a synchronized approach was deployed to improve precise payment verification and modifications to the BIM model. In the post-construction phase, the synchronized as-built BIM models and BoQs served as primary references to facilitate the resolution of operational discrepancies. Practical implications The research contributes to the literature by proposing a synchronized approach of BIM cost models and BoQs. This approach enhances traceability and accountability of project information, catering to the digitalization needs of the construction industry. Originality/value This study unveils a pragmatic approach to enhancing transparency and accountability in audit-trail cost management by synchronizing BIM cost models and BoQs at various project stages. The synchronized approach offers a promising direction for future research and implementation of audit trail frameworks to enhance cost management in construction.
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