Nhiệm vụ của hệ thống kiểm soát dự án là cung cấp cho một chỉ dẫn hợp lý của sự tồn tại và mức độ của vấn đề như vậy. | 12. Cost Control Monitoring and Accounting The Cost Control Problem During the execution of a project procedures for project control and record keeping become indispensable tools to managers and other participants in the construction process. These tools serve the dual purpose of recording the financial transactions that occur as well as giving managers an indication of the progress and problems associated with a project. The problems of project control are aptly summed up in an old definition of a project as any collection of vaguely related activities that are ninety percent complete over budget and late. 1 The task of project control systems is to give a fair indication of the existence and the extent of such problems. In this chapter we consider the problems associated with resource utilization accounting monitoring and control during a project. In this discussion we emphasize the project management uses of accounting information. Interpretation of project accounts is generally not straightforward until a project is completed and then it is too late to influence project management. Even after completion of a project the accounting results may be confusing. Hence managers need to know how to interpret accounting information for the purpose of project management. In the process of considering management problems however we shall discuss some of the common accounting systems and conventions although our purpose is not to provide a comprehensive survey of accounting procedures. The limited objective of project control deserves emphasis. Project control procedures are primarily intended to identify deviations from the project plan rather than to suggest possible areas for cost savings. This characteristic reflects the advanced stage at which project control becomes important. The time at which major cost savings can be achieved is during planning and design for the project. During the actual construction changes are likely to delay the project and lead to .
