Framework for implementing a costing system in off-site integrated modular construction

Abstract

I ntegrated Modular Construction (MiC) off-site has been consolidated as an alternative to increase productivity, quality, and predictability in the construction industry through the industrialization of production processes. However, cost management in this context still presents significant challenges, since traditional costing methods do not adequately address the complexity, demand variability, product customization, and cross-functional integration that characterize this production environment. In view of this scenario, this study aimed to develop a framework for the implementation of costing systems in off-site Integrated Modular Construction factories. Design Science Research (DSR) was adopted as the research strategy and was conducted through problem identification, literature review, artifact development, and conceptual validation with managers from a company in the sector. As a result, a framework structured into strategic, tactical, and operational levels was proposed, integrating criteria for costing method selection, customer interface definition, cost drivers, and information management mechanisms. The main contribution of this research lies in the proposition of an adaptive systematic approach for implementing costing systems aligned with the particular characteristics of Integrated Modular Construction.