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BL
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| Record Number
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842148
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| Main Entry
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Holm, Len
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| Title & Author
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Cost Accounting and Financial Management for Construction Project Managers /\ Len Holm.
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| Publication Statement
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Oxon :: Routledge,, 2018.
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| Page. NO
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1 online resource (301 pages)
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| ISBN
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1315147300
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: 1351376934
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: 1351376950
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: 9781315147307
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: 9781351376938
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: 9781351376952
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1351376942
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9781138550643
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9781138550650
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9781351376945
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| Notes
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Jobsite expenditures
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| Contents
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Cover; Half Title; Title Page; Copyright Page; Table of Contents; List of figures; List of tables; Preface; Abbreviations; 1 Introduction; Financial management overview; Accounting purposes; Introduction to the built environment; Accounting managers; Accounting cycle; Organization of the book; Case study; Review questions; Exercises; 2 Accounting methods; Introduction; Uniqueness of the construction industry as it relates to accounting; Construction firm ownership structures; Construction accounting methods; Internal accounting controls; Summary; Review questions; Exercises
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3 Introduction to construction managementIntroduction; Delivery and procurement methods; Pricing; Construction contracts; Project management; General contractor organizations; Risk analysis; Summary; Review questions; Exercises; 4 Introduction to estimating; Introduction; Work breakdown structure; Quantity take-off; Pricing; Estimate summary; Summary; Review questions; Exercises; 5 Jobsite general conditions; Introduction; Elements of jobsite general conditions; Development of jobsite general conditions estimates; Strategies; Accounting of jobsite general conditions
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Establishment of the cost base, including buyoutForeman work packages; Direct labor and material and subcontract cost coding; Monthly project management forecasting to the home office; Summary; Review questions; Exercises; 9 Earned value analysis; Introduction; Development of the third curve; Earned value as a cost control tool; Earned value indices; Earned value as a pay request tool; Summary; Review questions; Exercises; 10 Activity-based costing; Introduction; Foundation; Methodology of activity-based costing; Home office activity-based costing applications
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Impact of change orders, claims, and delays on general conditionsSummary; Review questions; Exercises; 6 Overhead and profit; Introduction; Creation of the general conditions estimate; Management of the home office general conditions budget; Breakeven analysis; Profits; Summary; Review questions; Exercises; 7 Financial statements; Introduction; Balance sheet; Income statement; Financial ratios; Journal entries; Job cost financial reports; Summary; Review questions; Exercises; 8 Cost control; Introduction; Cost control cycle and connection with accounting processes
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Jobsite activity-based costing applicationsThe future; Summary; Review questions; Exercises; 11 Lean construction techniques; Introduction; Lean construction; Value engineering; Subcontractors and suppliers; Supply chain material management; Jobsite laydown and material handling; Summary; Review questions; Exercises; 12 Equipment use and depreciation; Introduction; Equipment types; Equipment ownership; Equipment operation; Equipment allocation to job cost; Maintenance expense allocations; Depreciation; Summary; Review questions; Exercises; 13 Cash flow; Introduction; Cash flow curve process
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| Abstract
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Proper cost accounting and financial management are essential elements of any successful construction job, and therefore make up essential skills for construction project managers and project engineers. Many textbooks on the market focus on the theoretical principles of accounting and finance required for head office staff like the chief financial officer (CFO) of a construction firm. This book's unique practical approach focuses on the activities of the construction management team, including the project manager, superintendent, project engineer, and jobsite cost engineers and cost accountants. In short, this book provides a seamless connection between cost accounting and construction project management from the construction management practitioner's perspective. Following a complete accounting cycle, from the original estimate through cost controls to financial close-out, the book makes use of one commercial construction project case study throughout. It covers key topics like financial statements, ratios, cost control, earned value, equipment depreciation, cash flow, and pay requests. But unlike other texts, this book also covers additional financial responsibilities such as cost estimates, change orders, and project close-out. Also included are more advanced accounting and financial topics such as supply chain management, activity-based accounting, lean construction techniques, taxes, and the developer's pro forma. Each chapter contains review questions and applied exercises and the book is supplemented with an eResource with instructor manual, estimates and schedules, further cases and figures from the book. This textbook is ideal for use in all cost accounting and financial management classes on both undergraduate and graduate level construction management or construction engineering programs.
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| Subject
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Building-- Estimates.
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Construction industry-- Costs.
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Construction projects.
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Cost accounting.
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Project management.
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Building-- Estimates.
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Construction industry-- Costs.
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| Subject
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Construction projects.
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| Subject
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Cost accounting.
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| Subject
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Project management.
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| Subject
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TECHNOLOGY ENGINEERING-- Construction-- General.
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| Dewey Classification
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690.068/1
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| LC Classification
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TH435
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