Cost Accounting and Financial Management for Construction Project Managers
Len Holm
Preference :
Project engineers (PEs) and project managers (PMs) are not typically known as accountants. Their responsibilities as construction managers (CMs) generally revolve around the paperwork documentation performed at the Jobsite to support superintendents and subcontractors in the construction of a building. And, although much of the financial management activities performed at the Jobsite are not thought of as ‘accounting’ per se they do fall under the cost accounting umbrella, especially when we add and financial management in the title. In addition, everything that is done at the Jobsite is connected with the operations of the construction company in the home office, and it is important that Jobsite managers understand why they manage finances and how the management of finances relates to the operation of the home office accounting department. This book is not meant to be a repeat of standard business-school accounting textbooks or accounting courses, there are many good ones available, but the focus here is on the financial operations of the construction job site team and how they interface with the accounting needs of the home office.
- 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
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