Vision. Mission. Core Values
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- Herbert Barrett
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2 Vision To be the Preference in Value Optimization for Business Mission To develop Business Leaders through imparting quality education and training in financial and non-financial areas to bring value-addition in the economy Core Values
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5 Contents Foreword Preface About the Author Chapter 1 Chapter 2 Overview of Construction Industry...1 Understanding the Basics of Construction Project...5 Chapter 3 Preparing Project Proposal and Awarding Contract...11 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Planning and Scheduling...17 Risk Assessment and Assurance...21 Procurement, Sub-Contracting and Outsourcing...25 Management of Inventory, Plant and Machinery...29 Chapter 8 Human Resource Management...33 Chapter 9 Project Execution and Billing...37 Chapter 10 Project Accounting and Reporting...41 Chapter 11 Project Cost Management...51 Chapter 12 Quality, Health, Safety and Environment...55 Chapter 13 Chapter 14 Management Information System...59 Monitoring and Control, Demobilization and Close out.63 Annexure - Case Study Appendix - List of Documents
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10 Overview of Construction Industry This page is intentionally left blank 2 Institute of Cost and Management Accountants of Pakistan
11 Overview of Construction Industry 3
12 Overview of Construction Industry 4 Institute of Cost and Management Accountants of Pakistan
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14 Understanding the Basics of Construction Project This page is intentionally left blank 6 Institute of Cost and Management Accountants of Pakistan
15 Understanding the Basics of Construction Project 7
16 Understanding the Basics of Construction Project 8 Institute of Cost and Management Accountants of Pakistan
17 Understanding the Basics of Construction Project 9
18 Understanding the Basics of Construction Project This page is intentionally left blank 10 Institute of Cost and Management Accountants of Pakistan
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20 Preparing Project Proposal and Awarding Contract This page is intentionally left blank 12 Institute of Cost and Management Accountants of Pakistan
21 Preparing Project Proposal and Awarding Contract 13
22 Preparing Project Proposal and Awarding Contract 14 Institute of Cost and Management Accountants of Pakistan
23 Preparing Project Proposal and Awarding Contract 15
24 Preparing Project Proposal and Awarding Contract This page is intentionally left blank 16 Institute of Cost and Management Accountants of Pakistan
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26 Planning and Scheduling This page is intentionally left blank 18 Institute of Cost and Management Accountants of Pakistan
27 Planning and Scheduling 19
28 Planning and Scheduling 20 Institute of Cost and Management Accountants of Pakistan
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30 Risk Assessment and Assurance This page is intentionally left blank 22 Institute of Cost and Management Accountants of Pakistan
31 Risk Assessment and Assurance 23
32 Risk Assessment and Assurance This page is intentionally left blank 24 Institute of Cost and Management Accountants of Pakistan
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34 Procurement, Sub-Contracting and Outsourcing This page is intentionally left blank 26 Institute of Cost and Management Accountants of Pakistan
35 Procurement, Sub-Contracting and Outsourcing 27
36 Procurement, Sub-Contracting and Outsourcing 28 Institute of Cost and Management Accountants of Pakistan
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38 Management of Inventory, Plant and Machinery This page is intentionally left blank 30 Institute of Cost and Management Accountants of Pakistan
39 Management of Inventory, Plant and Machinery 31
40 Management of Inventory, Plant and Machinery This page is intentionally left blank 32 Institute of Cost and Management Accountants of Pakistan
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42 Human Resource Management This page is intentionally left blank 34 Institute of Cost and Management Accountants of Pakistan
43 Human Resource Management 35
44 Human Resource Management This page is intentionally left blank 36 Institute of Cost and Management Accountants of Pakistan
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46 Project Execution and Billing This page is intentionally left blank 38 Institute of Cost and Management Accountants of Pakistan
47 Project Execution and Billing 39
48 Project Execution and Billing 40 Institute of Cost and Management Accountants of Pakistan
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50 Project Accounting and Reporting This page is intentionally left blank 42 Institute of Cost and Management Accountants of Pakistan
51 Project Accounting and Reporting 43
52 Project Accounting and Reporting 44 Institute of Cost and Management Accountants of Pakistan
53 Project Accounting and Reporting 45
54 Project Accounting and Reporting 46 Institute of Cost and Management Accountants of Pakistan
55 Project Accounting and Reporting 47
56 Project Accounting and Reporting 48 Institute of Cost and Management Accountants of Pakistan
57 Project Accounting and Reporting 49
58 Project Accounting and Reporting This page is intentionally left blank 50 Institute of Cost and Management Accountants of Pakistan
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60 Project Cost Management This page is intentionally left blank 52 Institute of Cost and Management Accountants of Pakistan
61 Project Cost Management 53
62 Project Cost Management This page is intentionally left blank 54 Institute of Cost and Management Accountants of Pakistan
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64 Quality, Health, Safety and Environment This page is intentionally left blank 56 Institute of Cost and Management Accountants of Pakistan
65 Quality, Health, Safety and Environment 57
66 Quality, Health, Safety and Environment This page is intentionally left blank 58 Institute of Cost and Management Accountants of Pakistan
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68 Management Information System This page is intentionally left blank 60 Institute of Cost and Management Accountants of Pakistan
69 Management Information System Finance Balance Sheet Cash Flow Project Plan vs. Progress Procurement Quality Headcount Report Frequency Monthly Basis Revised on project plan revision Monthly Monthly Monthly Monthly Daily, Weekly, Monthly Weekly, Monthly Daily, Weekly, Monthly Monthly 61
70 Management Information System This page is intentionally left blank 62 Institute of Cost and Management Accountants of Pakistan
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72 Monitoring and Control, Demobilization and Close out This page is intentionally left blank 64 Institute of Cost and Management Accountants of Pakistan
73 Monitoring and Control, Demobilization and Close out 65
74 Monitoring and Control, Demobilization and Close out 66 Institute of Cost and Management Accountants of Pakistan
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76 This page is intentionally left blank 68 Institute of Cost and Management Accountants of Pakistan
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78 70 Institute of Cost and Management Accountants of Pakistan
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80 72 Institute of Cost and Management Accountants of Pakistan
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82 This page is intentionally left blank 74 Institute of Cost and Management Accountants of Pakistan
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84 Project Proposal Approval Form Proposal No: Date: ABC Company Limited Project Proposal Approval Form Proposal Name Client: Validity: Material X Man Power Sub Contracting Supervision Equipment Site Facilities Risk X Financial Cost Other Total Project Margin X Proposed Price: X Less Sales Tax X Net Price XXXXXX XXXXXXX XXXXXXX XXXXXXX XXXXXXX XXXXXXX XXXXXX XXXXXXX XXXXXXX Rs XXXXXXX XXXXXX XXXXXX XXXXXX XXXXXXX Prepared By Checked By Approved By 76 Institute of Cost and Management Accountants of Pakistan
85 Estimated Bid Material Cost Proposal No: ABC Company Limited Estimated Material Cost S. No Description Unit Rate Qty Amount Remarks 77
86 Estimated Bid Labour Cost Proposal No: ABC Company Limited Estimated Labour Cost S. No Description Unit Rate Qty Amount Remarks 78 Institute of Cost and Management Accountants of Pakistan
87 Estimated Sub Contracting Cost Proposal No: ABC Company Limited Estimated Sub Contracting Cost S. No Description Unit Rate Qty Amount Remarks 79
88 Proposal No: Estimated Bid Equipment Cost ABC Company Limited Estimated Bid Equipment Cost This cost may be divided into three parts i-e Equipments purchased and charged to project, received from head office and rented. S. No Description Unit Rate Qty Amount Remarks 80 Institute of Cost and Management Accountants of Pakistan
89 Proposal No: Estimated Site Facilities Cost ABC Company Limited Estimated Site Facilities Cost S. No Description Unit Rate Qty Amount Remarks 81
90 Budget Revision 0 ABC Company Limited Budget Revision 0 Project: Client: Validity: Proposed Price: X Less Sales Tax X Net Price X Material X Man Power Sub Contracting Supervision Equipment X Site Facilities Financial Cost X Other Total Project Margin XXXXXX XXXXXXX XXXXXXX XXXXXXX XXXXXX XXXXXXX XXXXXX XXXXXXX Rs XXXXXX XXXXXX XXXXXX XXXXXXX XXXXXXX Prepared By Checked By Approved By 82 Institute of Cost and Management Accountants of Pakistan
91 Project Plan ABC Company Limited Activity Code Description Time 1 Time 2 Time 3 Time 4 Time 5 Time 6 Time 7 Time 8 Time 9 Time 10 xxxxxx A Planned Actual xxxxxx B Planned Actual xxxxxx C Planned Actual xxxxxx D Planned Actual xxxxxx E Planned Actual xxxxxx F Planned Actual xxxxxx G Planned Actual xxxxxx H Planned Actual Prepared By Checked By 83
92 Invoice ABC Company Limited Invoice No:.. Date:.. To No Description Unit Rate Qty Amount Total Sales Tax Grand Total 84 Institute of Cost and Management Accountants of Pakistan
93 Invoice No:.. Date:.. To Debit Note ABC Company Limited No Description Unit Rate Qty Amount Total Sales Tax Grand Total 85
94 Invoice No:.. Date:.. To Credit Note ABC Company Limited No Description Unit Rate Qty Amount Total Sales Tax Grand Total 86 Institute of Cost and Management Accountants of Pakistan
95 Request for Purchase RFP No: Date: ABC Company Limited Request For Purchase Code Description Unit Budgeted Unit Cost Qty Required Budgeted Cost Date Required Suggested Supplier 87
96 RFP No: Date: Request for Quote ABC Company Limited Request For Quote Code Description Unit Budgeted Unit Cost Qty Required Budgeted Cost Date Required Suggested Supplier 88 Institute of Cost and Management Accountants of Pakistan
97 Comparative Statement ABC Company Limited Comparative Statement 89
98 Purchase Order ABC Company Limited Purchase Order P.O. No:. Date:. To S. No Description Unit Rate Qty Amount Total Sales Tax Grand Total 90 Institute of Cost and Management Accountants of Pakistan
99 Good Received Note From: No: Date: Goods Received Note ABC Company Limited Goods Received Note S. No Code Description Unit Qty Received Qty Accepted Qty Rejected Remarks 91
100 Store Issue Requisition ABC Company Limited Store Issue Requisition From: No: Date: S. No Code Unit Qty Required Qty Issued Remarks Required By: Issued By: 92 Institute of Cost and Management Accountants of Pakistan
101 Profit and Loss Account ABC Company Limited Monthly Profit and Loss Account Activity Code Description Time 1 Time 2 Time 3 Time 4 Time 5 Time 6 Time 7 Time 8 Time 9 Time 10 Total Billing Revenue Project Cost: Material Manpower Sub Contracting Supervision Machinery Other Total Cost Project Margin 93
102 Balance Sheet ABC Company Limited Project ABC As at xx/xx/xxxx Description Fixed Assets Land Building Plant and Machinery Office Equipments Furniture and Fixture Motor Vehicles Total Fixed Assets Current Assets Cash and Bank Accounts Receivables Stock Total Current Assets Total Assets Long Term Liabilities Long Term Loan Other Long Term Liabilities Total Long Term Liabilities Short Term Liabilities Accounts and Notes Payable Short Term Loans Total Short Term Loans Head Office Investments Total Liabilities and Investment xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx 94 Institute of Cost and Management Accountants of Pakistan
103 Cash Flow ABC Company Limited Project ABC Monthly Cash Flow Description Time 1 Time 2 Time 3 Time 4 Time 5 Time 6 Time 7 Time 8 Time 9 Time 10 Total Opening Balance Receipts Project Billing Other Total Receipts Payments Suppliers Payroll Others Total Payments Net Change Balance C/F 95
104 Analytical Study ABC Company Limited Project ABC Analytical Study Activity Code Description Budget Actual Billing Revenue Balance Cost to Complete Cost at Completion Variance Project To date Month To date Month PTD Month At Completion Completion Project Cost Material Manpower Sub Contracting Supervision Machinery Other Total Cost Project Margin 96 Institute of Cost and Management Accountants of Pakistan
105 Non-Conformity Report ABC Company Limited Project ABC Non-Conformity Report S. No Date Reported Status Remarks 97
106 Risk Analysis ABC Company Limited Project ABC Non-Conformity Report S. No H M L Remarks 98 Institute of Cost and Management Accountants of Pakistan
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