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Cost Accounting and Financial Management for Construction Project Managers

Autor Len Holm
en Limba Engleză Paperback – 9 aug 2018
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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Specificații

ISBN-13: 9781138550650
ISBN-10: 1138550655
Pagini: 300
Ilustrații: 25 Line drawings, black and white; 1 Halftones, black and white; 38 Tables, black and white
Dimensiuni: 189 x 246 x 18 mm
Greutate: 0.6 kg
Ediția:1
Editura: CRC Press
Colecția Routledge

Public țintă

Undergraduate

Cuprins

Preface
  1. Introduction
  2. Accounting Methods
  3. Introduction to Construction Management
  4. Introduction to Estimating
  5. Jobsite General Conditions
  6. Home Office General Conditions
  7. Financial Statements and Financial Ratios
  8. Cost Control
  9. Earned Value Analysis
  10. Activity Based Accounting
  11. Supply Chain Material Management
  12. Equipment Use and Depreciation
  13. Cash Flow
  14. Pay Requests
  15. Accounting for Change Orders
  16. Financial Close-Out of the Construction Project
  17. Lean Construction Practices and Cost Management
  18. Taxes and Audits
  19. Developer’s Pro forma
Appendices:
  • Case Study Description and Exhibits
  • Abbreviations
  • Glossary
  • Index

Recenzii

"In Cost Accounting for Construction Management, Len Holm successfully peels back the norms of construction project management and weaves in a detailed recipe for better understanding the broader study of construction financial management. By using specific case studies and intuitive exercises, Holm provides a compelling and detailed understanding of the delicate balance between construction cost accounting and project management."
Robert Guymer, Chief Operations Officer – Foushée & Associates Company, Inc

Notă biografică

Len Holm is a senior lecturer in construction management at the University of Washington, USA, and a construction professional with over 40 years’ experience in various roles, including supervision of project managers, estimators, and jobsite cost accountants. He runs his own construction management firm, has developed and taught several new courses for construction management students at the University of Washington, and is the author of numerous textbooks, including Management of Construction Projects, second edition, with John Schaufelberger, and Introduction to Construction Project Engineering, with Giovanni Migliaccio, also published by Routledge.

Descriere

Provides a seamless connection between cost accounting and construction project management from the construction management practitioner’s perspective.