<![CDATA[Safety and quality costs are often managed separately in construction projects, although both domains involve shared resources related to planning, training, inspection, supervision, and documentation. This separation may result in duplicated budgeting, overlooked cost components, and limited expenditure traceability. This study aimed to develop and validate a structural-relational taxonomy for integrating safety and quality cost components in Indonesian public apartment construction. A qualitative, instrument-based, and artifact-oriented research design was employed. An initial inventory of 70 cost components was evaluated by six experts with 15–30 years of professional experience using the item-level content validity index. The retained components were paired and classified based on shared resources, outputs, and functions. The validation process retained 30 components, consisting of 20 safety-cost components and 10 quality-cost components, which generated 200 cross-domain relationships. The mapping identified 185 independent, 10 complementary, and five partial relationships, with no full relationships identified. The overlapping relationships were primarily concentrated in planning and documentation, inspection and appraisal, and training activities. These relationships were subsequently transformed into a 32-component cost breakdown structure. The findings demonstrate that integration should be implemented selectively rather than universally. Partial relationships should integrate only shared resources, complementary relationships should be coordinated while maintaining separate budgets, and independent components should remain separate to prevent double counting and maintain accountability.]]>
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