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【正文】 and cross refer to the relevant earlier reports): ? development of budget ? original authorised budget ? new budget authorisations (giving justification for changes) ? current authorised budget ? expenditure to date (Each section on budgets and expenditure should address the original base estimates and risk allowances for each element) ? mitments ? agreed variations (giving justification for variations) ? potential/expected claims or disputes awaiting resolution (if the project is going well, this area should be small) ? mitments required to plete ? orders yet to be placed ? variations pending ? future changes anticipated. Each of the following cost elements should be covered: ? inhouse costs and expenses (including all central support services, administration, overheads etc) ? consultancy fees and expenses (design, feasibility, client advice, legal, construction management, site supervision etc) ? land costs ? way leaves and pensation ? demolition and diversion of existing facilities ? new construction or refurbishment costs ? operating costs ? maintenance costs ? disposal costs ? insurance costs ? all other costs relating to the project not listed above. ? All prices need to be discounted to a mon base. ? Example of a cost summary report Financial Control Financial Control is a major contributory factor to business survival. For many managers, exercising effective financial control is, at best, seen as a mystery and, at worst, not even considered. Yet monitoring a small number of important figures can ensure that you retain plete and effective financial control. Objectives This section is intended to help you put in place that financial control: to ensure that you are estimating costs accurately and then keeping them under control。 to ensure that you are charging and/or paying the right price。 and to ensure that you can collect money owed to you and can pay your bills as they fall due. Its objectives are: ? to demonstrate how effective financial control assists in the management of the anisation in which you work。 ? to show that control can be achieved through simple documentation。 and, ? to suggest financial indicators for inclusion in your strategic objectives. 1 Achieving Control Good financial results will not arise by happy accident! They will arise by realistic planning and tight control over expenses. Remember that profit is the paratively small difference between two large numbers: sales and costs. A relatively small change in either costs or sales, therefore, has a disproportionate effect on profit. You must watch your costs/prices and margins very carefully at all times since small changes in any of these areas can lead to substantial changes in profit. Control can then be exercised by paring actual performance with budget. To do this, you will need to produce: ? a financial plan, agreed as being achievable by all concerned。 and, ? some means of monitoring performance against the plan. Since there will always be differences between the actual and the plan, you need some form of control. Beyond a certain anisational size, control can only be exercised by delegation。 the human aspect of control is, therefore, important. Why keep records? Accurate record keeping is required if you are to be effective in monitoring performance against budget. Other reasons why you will need to keep a
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