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The construction industry contributes significantly to national economic growth and offers substantial opportunities for job creation; however, the industry has continually been plagued by workplace accidents. Moreover, employers may not realize the economic magnitude of workplace injury and ill health arising from construction activities. These accidents represent a considerable economic and social burden to employers, employees and to the society as a whole. Despite governments and organisations worldwide maintaining an ongoing commitment towards establishing a working environment free of injury and disease, a great deal of construction accidents continues to frequent our society. The purpose of this study is to conduct an analysis of a sample of 100 construction accident reports to establish, as far as practically reasonable, the total costs of limited types of construction accidents. Costs attributable to each of these accidents were classified either as direct or indirect costs. Through an exhaustive and time-consuming investigation of all available records from various sources and/or kept in various departments, the individual costs were correlated to the various direct and indirect categories.

This particular study is a combination of explanatory and collective case study approaches, whereby causal effects are determined or a course of events is examined from multiple cases. The preferred form of data collection is left to the researcher to decide (Yin, 2003). When a researcher is considering “how” or “why” questions, a contemporary set of events using primary and secondary documents, over which the researcher has little or no control, the case study approach is feasible (Yin, 2009).

The costs of construction accidents for the same sample of 100 construction analysed in this study has been estimated at a staggering R32,981,200. Of this total, R10,087,350 has been attributed to direct costs and R22,893,850 has been attributed to indirect costs. The costs of construction accidents are based on four cost components: sick pay, administrative costs, recruitment costs and compensation and insurance costs. It should be noted that the estimates of the costs to employers presented in this study are reflective of the activities and incidents of the reviewed organisation and may not necessarily represent another organisation. The costs of construction accidents values presented in this study reveal that construction accidents present a substantial cost to employers and to the society at large, inclusive of both the direct and indirect costs. It is therefore in the best interest of the employer to identify progressive and advanced approaches to more effectively manage construction health and safety, consequently society at large will benefit tremendously.

Given the high rate of construction accidents experienced, employers are not entirely mindful of the actual costs of construction accidents, especially when considering the hidden or indirect costs of accidents. Various safety research efforts have attempted to quantify the true costs of worker injuries; however, localised systematic information on cost of construction accidents at work is not readily available from administrative statistical data sources; therefore, this study was carried out to estimate the costs, like lost workdays or lost income, are clearly visible and can readily be expressed in monetary value; for a large part,0 however, economic consequences of accidents are somewhat hidden.

This study aims to evaluate the effects produced by a strategy aimed at neutralising one of the “disturbance factors” that may impede the focalisation on “real (in)efficiency” in relative efficiency assessments within the health‐care sector: the exclusion of indirect costs from these comparative analyses.

The empirical analysis is based on the statistical elaboration of data from a sample group of hospital sub‐units within Italian health‐care trusts. The analysis isolates the effect on efficiency indicator variability (dependent variable) of excluding indirect costs (independent variable).

The analysis conducted has uncovered the likely manipulation of indirect costs to create the impression of having achieved approximately average levels of efficiency performance. The case analysed in this study shows how a defensive orientation in public organizations may arise even without the application of some form of compulsory benchmarking.

The results observed highlight how the exclusion of indirect costs – potentially allocated to attain cross‐subsidization among cost objects – may help to uncover actual cases of (in)efficiency and thus aid in identifying “true” best practices.

Literature has presented a variety of strategies aimed at neutralising some of the “disturbance factors” that impede the focalisation on “real (in)efficiency” in inter‐trust efficiency comparisons. However, until now no studies have supplied evidence of the efficacy of the strategies in question in isolating “real (in)efficiency”.

There is little known about the indirect consequences of rework in construction projects, especially the financial costs. Therefore, this paper uses examples from a case study to demonstrate the potential indirect consequences and costs that are associated with undertaking rework in building construction projects. A novel taxonomy for categorising the indirect consequences at an individual level, organisational level and project level is presented. Based on the findings from examples derived from the case study, it is suggested that the incidence of rework can have a multiplier effect of up to six times the actual (direct) cost of rectification. To reduce these costs it is concluded that design and construction organisations must improve their quality management systems by including a quality system for continuously auditing, analysing and presenting direct as well as indirect rework costs.

The purpose of this paper is to utilize the existing theories and knowledge surrounding information systems (IS) evaluation and Green information technology (IT)/IS investments to develop a conceptual model for helping decision makers to overcome and reduce the impacts from Green IT/IS investment related to cost overruns or under-optimized budgets.

The paper is discursive, based on the analysis and synthesis of literature pertaining to IS evaluation, Green IT/IS adoption and Sustainable/Green/CSR within an aviation context. Gaps in the preceding research have been identified, and a conceptual model is proposed. Additionally, further research and a methodology are suggested.

The paper proposes a conceptual model that can identify factors including external factors derived from institutional theory, internal organizational factors, and a list of indirect costs associated with Green IT/IS investments for an aviation organization.

As a conceptual paper, the study is limited to literature, identifying gaps, and proposing a model. The paper recommends further empirical validation of the proposed conceptual model.

The conceptual model is helpful for decision makers within the aviation industry to enhance their understanding of the identification and management of indirect costs within the aviation context, which results in effective management of Green IT/IS indirect costs.

The paper fills gaps in the knowledge of IS evaluation, Green IT/IS adoption/evaluation within aviation context through helping decision makers to understand, identify, and manage the associated indirect costs.

This paper aims to investigate the overhead costs of construction contractors at the Gaza Strip, Palestine, specifically the level of contractors' awareness of the concept of overhead cost, their perception of main components of overhead cost, percentage of overhead to total project cost, method used to manage and control overhead cost, and reasons for increasing overhead cost.

In the research 40 contractors classified under the Palestinian Contractors Union (PCU) and United Nation Relief Works Agency (UNRWA) list were surveyed.

The findings indicate that the majority of contractors are aware of overhead costs in construction projects. The staff wages are the highest overhead costs component. The currency exchange rates, inflation, increase in financial costs among others lead to increase in overhead costs. The findings illustrate that the overhead costs are on average 11.1 percent of the total project cost. Controlling and managing overhead costs are considered the main tools to improve the companies' financial situation.

The trend in most companies is to adopt techniques to manage and control their cost components. Using activity based costing (ABCs) is one of the main techniques which the companies should take into consideration. The contractors' knowledge and awareness of the research finding will increase their chances of winning bids within an acceptable profit margin. Applied training courses are recommended for contractors to improve their awareness regarding the importance of overhead costs.

This study will extend contractors' awareness and knowledge through guidance on how to gear their financial resources carefully, and how to bid correctly in order to remain competitive in the market place.

Prior research has used computer-generated data to illustrate the benefits of the recently developed duration-based costing (DBC) and its affiliate modified duration-based costing (MDBC). The purpose of this paper is to use data from a Fortune 500 corporation to compare its traditional, or functional-based, cost allocation method with that of the recently developed DBC and MDBC models.

A Fortune 500 company provided one month of production data for a particular, key machine within its manufacturing process. The data were used to apply DBC and MDBC.

Variations arising from differences in the models’ cost allocation reveal the advantages of using time-based cost allocation over the traditional, mostly non-time-based allocation to estimate profit.

By using actual data, this case study enhances prior theoretical research concerning the benefits of utilizing DBC and MDBC over the traditional costing method.

This case study is of benefit to practitioners who use traditional costing since it will encourage them to explore DBC and/or MDBC that tend to be more accurate in situations where the old adage of “time is money” applies. Implementing DBC and MDBC was not difficult to do for the Fortune 500 company as all of the components to run the models were readily available.

This is the first study to utilize actual company data to illustrate DBC and MDBC, and thus, adding to the literature concerning DBC and MDBC.

The construction industry can be characterised as a sector of the economy that uses planning, design, construction, maintenance and repair, and operation to transform various resources into physical facilities in both developed and developing countries. Residential and non-residential structures, as well as heavy construction, are among the types of public and private facilities built, and these physical facilities play an important and visible part in the development process. Major participants in the construction industry include the design team (architects, engineers and quantity surveyors), management consultants, general contractors, heavy construction contractors, special trade contractors or subcontractors, and construction workers, as well as the owners, managers and users of the built facility. Building financing and insurance businesses, land developers, real estate agents and material and machinery suppliers and distributors, to name a few, are all involved in construction, yet they are categorised as independent but connected industries. Cost is a major factor that affects and determine the choice and engagement of these processes and stakeholders, and the same has been a measure of project success from the time immemorial.

Costs estimation is essential and important to resource allocation and prioritizing different interventions in the health system. The purpose of this paper is to estimate the costs of lung cancer in Iran, in 2017.

This was a prevalence-based cost of illness study with a bottom-up approach costing conducted from October 2016 to April 2017. The sample included 645 patients who referred to Imam Reza hospital, Tabriz, Iran, in 2017. Follow-up interviews were every two months. Hospitalization costs extracted from the patient’s record and outpatient costs, nondirect medical costs and indirect costs collected using questionnaire. SPSS software version 22 was used for the data analysis.

Mean direct medical costs, nondirect medical costs and indirect costs amounted to 36,637.02 ± 23,515.13 PPP (2016) (251,313,217.83 Rials), 2,025.25 ± 3,303.72 PPP (2016) (16,613,202.53 Rials) and 48,348.55 ± 34,371.84 PPP (2016) (396,599,494.56 Rials), respectively. There was a significant and negative correlation between direct medical costs, direct nonmedical costs, indirect costs and age at diagnosis, and there was a significant and positive correlation between the length of hospital stay and direct medical cost.

As the cost of lung cancer is substantial and there have been little studies in this area, the objective of this study is to investigate the cost of lung cancer and present ways to tackle this.

Companies are increasingly reporting their inability to justify their investment in IT/IS because of the nature of costs and benefits associated with its adoption. The reason for this is that many capital budgeting procedures rely on financially orientated appraisal techniques as an integral part of the decision‐making process. The use of traditional appraisal techniques is considered to be no longer appropriate in appraising investments in IT/IS because of the nature of non‐financial and intangible benefits, together with the complexity of direct and indirect cost factors. The authors of this paper identify the range of cost implications associated with the adoption of IT/IS, with a particular focus on the manufacturing industry. These costs are then developed into a taxonomy of direct and indirect factors, which clearly need consideration during the investment decision‐making process.

The purpose of the study is to systematically review the literature of indirect cost of financial distress to understand its scope, measurements, impact size and determinants to synthesis with future research agenda.

Five-step process of systematic literature review (SLR) as applied by Opoku et al. (2015) is used. SLR extracted 47 studies of indirect cost after applying specified search criteria. Data regarding measurement, impact size and determinants are presented and summarised in specified tables.

SLR showed that the study of indirect cost in developing countries is a literature gap. It is also found that opportunity loss, operating profit loss, market loss and risk premium are most studied indirect costs using legal definition or ex ante proxy of financial distress. However, future studies are recommended to use both non-linear leverage and ex ante proxy of financial distress. Future studies are also suggested to use the moderation technique while studying the determinants of indirect cost.

Literature selection is based on specific search criteria that can miss some of the other related literature.

The indirect cost of financial distress is more costly and difficult to measure due to its complex concealed effects. A detailed literature of indirect cost is needed to understand the construct that eventually will help to define the future research agenda. To the best of the authors’ knowledge, no SLR of indirect cost is provided yet. Therefore, the outcome of this research will be valuable for both academicians and practitioners.