PDF Free Download | Cost Accounting and Financial Management for Construction Project Managers by Len Holm

Contents of Construction Cost Accounting

• Introduction
• Financial management overview
• Accounting purposes
• Introduction to the built environment
• Accounting managers
• Accounting cycle
• Organization of the book
• Case study
• Review questions
• Exercises
• 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
• Introduction to construction management
• Introduction
• Delivery and procurement methods
• Pricing
• Construction contracts
• Project management
• General contractor organizations
• Risk analysis
• Summary
• Review questions
• Exercises
• Introduction to estimating
• Introduction
• Work breakdown structure
• Quantity take-off
• Pricing
• Estimate summary
• Summary
• Review questions
• Exercises
• Jobsite general conditions
• Introduction
• Elements of jobsite general conditions
• Development of jobsite general conditions estimates
• Strategies
• Accounting of jobsite general conditions
• Impact of change orders, claims, and delays on general conditions
• Summary
• Review questions
• Exercises
• 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
• Financial statements
• Introduction
• Balance sheet
• Income statement
• Financial ratios
• Journal entries
• Job cost financial reports
• Summary
• Review questions
• Exercises
• Cost control
• Introduction
• Cost control cycle and connection with accounting processes
• Establishment of the cost base, including buyout
• Foreman work packages
• Direct labor and material and subcontract cost coding
• Monthly project management forecasting to the home office
• Summary
• Review questions
• Exercises
• 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
• Activity-based costing
• Introduction
• Foundation
• Methodology of activity-based costing
• Home office activity-based costing applications
• Jobsite activity-based costing applications
• The future
• Summary
• Review questions
• Exercises
• Lean construction techniques
• Introduction
• Lean construction
• Value engineering
• Subcontractors and suppliers
• Supply chain material management
• Jobsite laydown and material handling
• Summary
• Review questions
• Exercises
• Equipment use and depreciation
• Introduction
• Equipment types
• Equipment ownership
• Equipment operation
• Equipment allocation to job cost
• Maintenance expense allocations
• Depreciation
• Summary
• Review questions
• Exercises
• Cash flow
• Introduction
• Cash flow curve process
• Jobsite expenditures
• Jobsite revenue
• Net cash flow and impacts to home office
• Methods to improve cash flow
• Summary
• Review questions
• Exercises
• Payment requests
• Introduction
• Contract types
• Schedule of values
• Payment request process
• Retention
• Lien management
• Summary
• Review questions
• Exercises
• Accounting for change orders
• Introduction
• Change order proposal process
• Change order proposal pricing
• Negotiations and approvals
• Incorporation into cost control and accounting control systems
• Unresolved change orders
• Summary
• Review questions
• Exercises
• Financial close-out of the construction project
• Introduction
• Construction close-out
• Project management close-out
• Financial close-out
• As-built estimate development and database input
• Summary
• Review questions
• Exercises
• Time value of money
• Introduction
• Present value
• Future value
• Interest
• Inflation
• Other value considerations
• Summary
• Review questions
• Exercises
• Taxes and audits
• Introduction
• Income tax: Federal, state, and local
• Business, property, and sales taxes
• Labor taxes
• Audits
• Summary
• Review questions
• Exercises
• Developer’s pro forma
• Introduction
• Real estate development as a business
• The development process
• Pro forma
• Construction loan
• Investment ratios
• Summary
• Review questions
• Exercises

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