The following is comments and suggestions to improve the paper:

Introduction:
- Novelty or academic contribution is highly unclear because cost overrun is a very common theme in project management and the paper is based on only one company.
- As the case is only one company, it seems that this paper's contribution is very limited to the practical side for one company only. There is no strong justification as to why the company was chosen for this kind of analysis.

Literature review:
-	The dominant literature reviewed is published before 2010 so it does not indicate the up-to-dateness of this research.

Methods:
-Conceptual framework (page 6) involves 3 factors: project management, cost estimation, TPM. Why those three factors? Why not consider other many factors?
-Qualitative data (page 6) is unclear because of there no sufficient explanation on:
oWhat was asked during the interview?
oWhy ask those questions?
oWhat is the duration of the interview?
oHow is the data analyzed?
-Qualitative data using questionnaire survey (page 7) is also unclear because of no adequate explanation on:
oWhy questionnaire survey called qualitative data? The survey is usually categorized as quantitative data.
oWhere the questionnaire can be read? How was the questionnaire developed?
oHow data is analyzed?

Results and discussion
-In general, the relationship between data, findings and analysis is not clear, so this section looks speculative because of no sufficient explanation on:
oIt’s jumping, where do the results in table 9 come from?
oAlso jumping where does figure 10 come from?
oSolution alternatives (page 9) or alternative solutions?
oIt is again jumping, where 3 proposed solutions are come from? 
- Where is the AHP? In the abstract, it’s promised that this research is using AHP, but the AHP data collection and analysis process does not appear in this section
-In term discussion with existing literature, this section is very weak because hardly any or none at all literature cited in this section

Conclusion
-There is no clear thread between research objectives, methods used, data, results and conclusions

Other:
- Need to carefully check the typing error throughout the document

Thank you.