{"id":6144,"date":"2026-10-30T08:34:42","date_gmt":"2026-10-30T08:34:42","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=6144"},"modified":"2026-11-02T08:37:23","modified_gmt":"2026-11-02T08:37:23","slug":"a-comparative-analysis-of-the-costs-of-separate-and-integrated-implementation-of-management-systems-in-a-construction-company","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=6144","title":{"rendered":"A COMPARATIVE ANALYSIS OF THE COSTS OF SEPARATE AND INTEGRATED IMPLEMENTATION OF MANAGEMENT SYSTEMS IN A CONSTRUCTION COMPANY"},"content":{"rendered":"

U\u011fur S\u00fcleyman Yilmaz<\/em><\/strong><\/p>\n

Independent Researcher, Tashkent University of Architecture and Civil Engineering,<\/em><\/p>\n

\u00a0Tashkent, Uzbekistan<\/em><\/p>\n

Email: <\/em>usyilmaz@yahoo.com<\/em><\/a><\/p>\n

ORCID: <\/em>0009-0001-5586-9112<\/em><\/a><\/p>\n

Abstract.<\/em><\/strong> The adoption of a common High-Level Structure (HLS) in management system standards has enabled organizations to implement multiple standards within a single integrated management system. However, the cost advantages of integration are often described qualitatively rather than demonstrated through precise calculations. The aim of this study is to compare the costs of implementing ISO 14001, ISO 45001, ISO\/IEC 27001, and ISO 50001 separately and in an integrated manner in a construction company already certified to ISO 9001. Implementation and operational costs are classified by their respective components, and the three-year total cost of ownership (TCO) and its impact on the cost of quality are calculated. The results show that integrated implementation reduces implementation costs by 25% and annual operational costs by 28%, resulting in a difference of TRY 1.52 million in the three-year total cost of ownership. As the integrated structure also achieves a greater reduction in failure costs, the payback period decreases from 18.5 months to 8.9 months. The largest savings are achieved through consulting services, documentation, and management time, whereas the advantages of integration in technical components, such as measurement infrastructure, remain limited.<\/em><\/p>\n

Keywords.<\/em><\/strong> integrated management system, total cost of ownership, Annex SL, cost of quality, construction industry.<\/em><\/p>\n\n","protected":false},"excerpt":{"rendered":"

U\u011fur S\u00fcleyman Yilmaz Independent Researcher, Tashkent University of Architecture and Civil Engineering, \u00a0Tashkent, Uzbekistan Email: usyilmaz@yahoo.com ORCID: 0009-0001-5586-9112 Abstract. The adoption of a common High-Level Structure (HLS) in management system standards has enabled organizations to implement multiple standards within a Read More …<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"class_list":["post-6144","post","type-post","status-publish","format-standard","hentry","category-2026-5-issue-1-6"],"yoast_head":"\nA COMPARATIVE ANALYSIS OF THE COSTS OF SEPARATE AND INTEGRATED IMPLEMENTATION OF MANAGEMENT SYSTEMS IN A CONSTRUCTION COMPANY - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=6144\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A COMPARATIVE ANALYSIS OF THE COSTS OF SEPARATE AND INTEGRATED IMPLEMENTATION OF MANAGEMENT SYSTEMS IN A CONSTRUCTION COMPANY - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"U\u011fur S\u00fcleyman Yilmaz Independent Researcher, Tashkent University of Architecture and Civil Engineering, \u00a0Tashkent, Uzbekistan Email: usyilmaz@yahoo.com ORCID: 0009-0001-5586-9112 Abstract. 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