Title Analysis of ABC Success Factors Affecting Construction Project Performance
Authors Shin, Young-Su ; Cho, jin-Ho ; Kim, Byung-Soo
DOI https://dx.doi.org/10.6106/KJCEM.2022.23.3.056
Page pp.56-65
ISSN 2005-6095
Keywords Activity Based Costing; Communication; Project Performance; Success Factors
Abstract This study tried to identify the key success factors of ABC by identifying the influence of ABC's success factors on project performance and analyzing the moderating effect of communication. For this purpose, factors applicable to construction projects were extracted through case studies related to the success factors of ABC, an activity-based financial management technique. The survey method was conducted as an online survey method using the Delphi method. For statistical analysis, frequency analysis and factor analysis were performed with SPSS Statistic 20, and hypothesis testing was performed with SmartPLS 2.0. As a result of the analysis, it was found that linkage with quality initiatives affects not only ABC's success factors on project performance, but also communication moderation effects. It was confirmed that linkage and communication with quality initiatives are the most important key success factors for ABC's success. Based on the results of this study, it is expected that if ABC and quality management are well linked, it will be effective in improving project performance.