Cost Management Practices and Strategic Perspectives: a study in the construction industry of the State of Parana

The purpose of this paper is to investigate the cost management practices of building industry companies of Parana that follow the typology of Porter's strategies. The sample comprises member companies of the Association of Construction Industries of the State of Parana (PR-SINDUSCON) operating in the segment of residential buildings. The data were collected by means of questionnaires sent to 317 SINDUSCON members. 69 were returned and 54 used for our research. Exploratory Factorial Analysis of the data allowed us to identify two groups of cost management practices. Analyses suggest equality between the adopted cost management practices and the Cost Control Planning (CCP) practices among the companies of the Group 1, regardless of the generic strategy adopted. The companies of the Group 2 that adopted the differentiation strategy seem to use mainly the ACR cost management practice. Our findings differ from those obtained by Chenhall insofar as companies that adopt low cost strategies tend to use managerial controls focused on cost control and rigid budgetary controls.

Methodology of CO2 emission evaluation in the life cycle of office building facades

The construction industry is one of the greatest sources of pollution because of the high level of energy consumption during its life cycle. In addition to using energy while constructing a building, several systems also use power while the building is operating, especially the air-conditioning system. Energy consumption for this system is related, among other issues, to external air temperature and the required internal temperature of the building. The facades are elements which present the highest level of ambient heat transfer from the outside to the inside of tall buildings. Thus, the type of facade has an influence on energy consumption during the building life cycle and, consequently, contributes to buildings' CO2 emissions, because these emissions are directly connected to energy consumption. Therefore, the aim is to help develop a methodology for evaluating CO2 emissions generated during the life cycle of office building facades. The results, based on the parameters used in this study, show that facades using structural glazing and uncolored glass emit the most CO2 throughout their life cycle, followed by brick facades covered with compound aluminum panels or ACM (Aluminum Composite Material), facades using structural glazing and reflective glass and brick facades with plaster coating. On the other hand, the typology of facade that emits less CO2 is brickwork and mortar because its thermal barrier is better than structural glazing facade and materials used to produce this facade are better than brickwork and ACM. Finally, an uncertainty analysis was conducted to verify the accuracy of the results attained. (C) 2011 Elsevier Inc. All rights reserved.