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Full Description
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.
Contents
Preface
Introduction
Accounting Methods
Introduction to Construction Management
Introduction to Estimating
Jobsite General Conditions
Home Office General Conditions
Financial Statements and Financial Ratios
Cost Control
Earned Value Analysis
Activity Based Accounting
Supply Chain Material Management
Equipment Use and Depreciation
Cash Flow
Pay Requests
Accounting for Change Orders
Financial Close-Out of the Construction Project
Lean Construction Practices and Cost Management
Taxes and Audits
Developer's Pro forma
Appendices:
Case Study Description and Exhibits
Abbreviations
Glossary
Index
