STRATERGIC COST MANAGEMENT
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The document discusses the capital structure and assumptions for a toll road project. It notes the loan amounts and share capital from the company and government. It also discusses using life cycle costing to match expenses and revenues in the introductory phase to avoid losses and ensure profitability. If successful, it will move to the next phase of contract costing on a yearly basis divided into foundation/pillars, slabs/road, and decoration. Job costing is also discussed on a monthly basis for each contract costing phase. Activity-based costing is mentioned to derive costs based on cost drivers and compare to initial target costs from toll revenue forecasts.
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This document discusses various topics related to construction project management including:
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- The importance of cost planning and economic comparisons of alternatives in selecting the most cost-effective option.
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- Depreciation analysis and break-even cost analysis for construction projects.
- The importance of cost planning and economic comparisons of alternatives in selecting the most cost-effective option.
- An example comparing the present worth of two alternatives for purchasing a concrete mixer to demonstrate the economic comparison method.
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Capital budgeting
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- Capital budgeting decisions are important because they impact the firm for several years. A bad decision can significantly affect the firm's future operations.
- Common techniques for evaluating capital projects include payback period, net present value (NPV), and internal rate of return (IRR). The NPV and IRR methods account for the time value of money, unlike payback period.
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DIRECTED READING THREE PERCEPTIONS OF PROJECT COST D.H. Hamburg.docx
DIRECTED READING: THREE PERCEPTIONS OF PROJECT COST*: D.H. Hamburger
Project cost seems to be a relatively simple expression, but “cost” is more than a four letter word. Different elements of the organization perceive cost differently, as the timing ofprojectcost identification affects their particular organizational function. The project manager charged with on-time, on-cost, on-spec execution of a project views the “on cost” component of his responsibility as a requirement to stay within the allocated budget, while satisfying a given setof specified conditions (scope of work), within a required time frame (schedule). To mostproject managers this simply means a commitment to project funds in 328329accordance with a prescribed plan (time-based budget). Others in the organization are less concerned with the commitment of funds. The accounting department addresses expense recognition related to aproject or an organizational profit and loss statement. The accountant’s ultimate goal is reporting profitability, while positively influencing the firm’s tax liability. The comptroller (finance department) is primarily concerned with the organization’s cash flow. It is that person’s responsibility to provide the funds for paying the bills, and putting the unused or available money to work for the company.
To be an effective project manager, one must understand each cost, and also realize that the timing of cost identification can affect both project and corporate financial performance. Theproject manager must be aware of the different cost perceptions and the manner in which they are reported. With this knowledge, the project manager can control more than theproject’s cost of goods sold (a function often viewed as the project manager’s sole financial responsibility). The project manager can also influence the timing of cost to improve cash flow and the cost of financing the work, in addition to affecting revenue and expense reporting in the P&L statement.
Three Perceptions of Cost
To understand the three perceptionsof cost—commitments, expenses, and cash flow—consider the purchase of a major project component. Assume that a $120,000 compressor with delivery quoted at six months was purchased. Figure 1 depicts the order execution cycle. At time 0 an order is placed. Six months later the vendor makes two shipments, a large box containing the compressor and a small envelope containing an invoice. The received invoice is processed immediately, but payment is usually delayed to comply with corporate payment policy (30, 60, 90, or more days may pass before a check is actually mailed to the vendor). In this example, payment was made 60 days after receipt of the invoice or 8 months after the order for the compressor was given to the vendor.
Figure 1: Three perceptions of project cost.
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Part ADiscount rate5CommentsPROJECT 1(Insulate OfficeYearTotal1.docx
Part ADiscount rate5%CommentsPROJECT 1
(Insulate OfficeYearTotal12345678910CostsDiscount factorDiscounted costsCumulative discounted costsBenefitsDiscount factorDiscounted benefitsCumulative discounted benefitsCash flowDiscounted benefits - costsCumulative benefits - costsNPVROIPROJECT 2
(Mortgage payment)YearTotal12345678910CostsDiscount factorDiscounted costsCumulative discounted costsBenefitsDiscount factorDiscounted benefitsCumulative discounted benefitsCash flowDiscounted benefits - costsCumulative benefits - costsNPVROIPROJECT 3
(Invest in business)YearTotal12345678910CostsDiscount factorDiscounted costsCumulative discounted costsBenefitsDiscount factorDiscounted benefitsCumulative discounted benefitsCash flowDiscounted benefits - costsCumulative benefits - costsNPVROIPROJECT 4
(Savings - no investment)YearTotal12345678910CostsDiscount factorDiscounted costsCumulative discounted costsBenefitsDiscount factorDiscounted benefitsCumulative discounted benefitsCash flowDiscounted benefits - costsCumulative benefits - costsNPVROI
Part A
Cumulative discounted costs
Cumulative discounted benefits
Mortgage benefitYearMortgage value without investmentMortgage value with investementBenefit based on investment12345678910
SIT374 AND SIT764
PROJECT MANAGEMENT
Net Present Value
Net Present Value
The text gives an example of two projects that have
common positive cash flows after 5 years.
The text also notes “everyone understand a dollar
earned today is worth more tomorrow”. Do we
understand?
Net Present Value
Rationale.
If I spend $1000 today as opposed to in 5 years, I lose
the interest I would have earned on that money over
the 5 years.
If I don’t get paid on time, I lose the interest I should
have earned on the money whilst it wasn’t in my bank
account.
In short…
Hang onto money for a long as you can so you earn the
interest
Get money in as quick as you can so you earn the
interest
Net Present Value
Start with a new spreadsheet, preparing for the
benefits, costs and calculated cashflow for the
anticipated lifecycle of the product.
The discount date in a ‘real’ calculation would likely
come from a finance expert, but could be as simple
as the interest rate of borrowed money. However,
both projects will apply the same rate.
Net Present Value
Add in the anticipated earnings of the product or
project over the anticipated lifespan.
Also, add in the startup costs, and ongoing costs
of the project over the anticipated lifespan of the
project, considering support, maintenance, new
development etc
Net Present Value
As NPV is an analysis of cash flow, calculate the
anticipated cash flow on a yearly basis. A simple
calculation of benefits less costs to indicate the
net benefit in that year.
Net Present Value
NPV can then be calculated using the simple ‘NPV’
function in excel, using the values from your
cashflow fields and your discount rate.
Capital Budgeting
Capital budgeting is the process of evaluating long-term investments to maximize shareholder wealth. It involves assessing projects that require fixed assets operating for over one year. The key evaluation techniques are payback period, net present value (NPV), and internal rate of return (IRR), with NPV preferred as it considers total cash flows over time. NPV accepts projects when the present value of inflows exceeds outflows, while IRR accepts projects when the rate of return exceeds the cost of capital.
ifs
Consumer credit is debt incurred to purchase goods and services for personal use. There are two main types: revolving credit like credit cards which can be used repeatedly up to a limit, and installment credit like loans which are paid back in fixed amounts over time. Consumer credit allows consumers to finance purchases even when funds are low and helps raise living standards, but it can also lead to overspending and long-term financial problems if not managed carefully. The consumer credit industry in India is growing as incomes rise, but more education is still needed about options and responsible use.
Cost accounting
Raj electrical manufactures and maintains transformers. They have been in industry for 2 years and can produce 200-300 units per month. For a order of 1000 units of 63KVA transformers, it will take a minimum of 3 months to manufacture and uninterrupted funding is required. The total cost of manufacturing 1000 units is Rs. 8,61,53,000 which breaks down to Rs. 86,153 per unit. This includes costs for materials, labor, overhead expenses like electricity, and a 20% profit margin.
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2) Examples are provided to illustrate work breakdown structure, method statements, bar charts, critical path method, cash flow diagrams and S-curves.
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This document discusses cost management and control techniques for construction projects. It defines different types of costs including direct, indirect, fixed, and variable costs. It then explains various project selection techniques such as return on investment, internal rate of return, net present value, benefit-cost ratio, opportunity cost, and payback period. The document provides examples of how to use each technique to select projects. It also discusses future value and present value calculations. Finally, it covers key aspects of project cost management including estimating costs, determining budgets, and controlling costs.
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- Capital budgeting refers to the process of making investment decisions regarding long-term assets. It involves evaluating potential capital projects and determining which ones to undertake.
- Capital budgeting decisions are important because they impact the firm for several years. A bad decision can significantly affect the firm's future operations.
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DIRECTED READING THREE PERCEPTIONS OF PROJECT COST D.H. Hamburg.docx
DIRECTED READING: THREE PERCEPTIONS OF PROJECT COST*: D.H. Hamburger
Project cost seems to be a relatively simple expression, but “cost” is more than a four letter word. Different elements of the organization perceive cost differently, as the timing ofprojectcost identification affects their particular organizational function. The project manager charged with on-time, on-cost, on-spec execution of a project views the “on cost” component of his responsibility as a requirement to stay within the allocated budget, while satisfying a given setof specified conditions (scope of work), within a required time frame (schedule). To mostproject managers this simply means a commitment to project funds in 328329accordance with a prescribed plan (time-based budget). Others in the organization are less concerned with the commitment of funds. The accounting department addresses expense recognition related to aproject or an organizational profit and loss statement. The accountant’s ultimate goal is reporting profitability, while positively influencing the firm’s tax liability. The comptroller (finance department) is primarily concerned with the organization’s cash flow. It is that person’s responsibility to provide the funds for paying the bills, and putting the unused or available money to work for the company.
To be an effective project manager, one must understand each cost, and also realize that the timing of cost identification can affect both project and corporate financial performance. Theproject manager must be aware of the different cost perceptions and the manner in which they are reported. With this knowledge, the project manager can control more than theproject’s cost of goods sold (a function often viewed as the project manager’s sole financial responsibility). The project manager can also influence the timing of cost to improve cash flow and the cost of financing the work, in addition to affecting revenue and expense reporting in the P&L statement.
Three Perceptions of Cost
To understand the three perceptionsof cost—commitments, expenses, and cash flow—consider the purchase of a major project component. Assume that a $120,000 compressor with delivery quoted at six months was purchased. Figure 1 depicts the order execution cycle. At time 0 an order is placed. Six months later the vendor makes two shipments, a large box containing the compressor and a small envelope containing an invoice. The received invoice is processed immediately, but payment is usually delayed to comply with corporate payment policy (30, 60, 90, or more days may pass before a check is actually mailed to the vendor). In this example, payment was made 60 days after receipt of the invoice or 8 months after the order for the compressor was given to the vendor.
Figure 1: Three perceptions of project cost.
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Placement of the purchase order represents a commitment to pay the vendor $120,000 following satisfactory delivery of the compressor..
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Part ADiscount rate5CommentsPROJECT 1(Insulate OfficeYearTotal1.docx
Part ADiscount rate5%CommentsPROJECT 1
(Insulate OfficeYearTotal12345678910CostsDiscount factorDiscounted costsCumulative discounted costsBenefitsDiscount factorDiscounted benefitsCumulative discounted benefitsCash flowDiscounted benefits - costsCumulative benefits - costsNPVROIPROJECT 2
(Mortgage payment)YearTotal12345678910CostsDiscount factorDiscounted costsCumulative discounted costsBenefitsDiscount factorDiscounted benefitsCumulative discounted benefitsCash flowDiscounted benefits - costsCumulative benefits - costsNPVROIPROJECT 3
(Invest in business)YearTotal12345678910CostsDiscount factorDiscounted costsCumulative discounted costsBenefitsDiscount factorDiscounted benefitsCumulative discounted benefitsCash flowDiscounted benefits - costsCumulative benefits - costsNPVROIPROJECT 4
(Savings - no investment)YearTotal12345678910CostsDiscount factorDiscounted costsCumulative discounted costsBenefitsDiscount factorDiscounted benefitsCumulative discounted benefitsCash flowDiscounted benefits - costsCumulative benefits - costsNPVROI
Part A
Cumulative discounted costs
Cumulative discounted benefits
Mortgage benefitYearMortgage value without investmentMortgage value with investementBenefit based on investment12345678910
SIT374 AND SIT764
PROJECT MANAGEMENT
Net Present Value
Net Present Value
The text gives an example of two projects that have
common positive cash flows after 5 years.
The text also notes “everyone understand a dollar
earned today is worth more tomorrow”. Do we
understand?
Net Present Value
Rationale.
If I spend $1000 today as opposed to in 5 years, I lose
the interest I would have earned on that money over
the 5 years.
If I don’t get paid on time, I lose the interest I should
have earned on the money whilst it wasn’t in my bank
account.
In short…
Hang onto money for a long as you can so you earn the
interest
Get money in as quick as you can so you earn the
interest
Net Present Value
Start with a new spreadsheet, preparing for the
benefits, costs and calculated cashflow for the
anticipated lifecycle of the product.
The discount date in a ‘real’ calculation would likely
come from a finance expert, but could be as simple
as the interest rate of borrowed money. However,
both projects will apply the same rate.
Net Present Value
Add in the anticipated earnings of the product or
project over the anticipated lifespan.
Also, add in the startup costs, and ongoing costs
of the project over the anticipated lifespan of the
project, considering support, maintenance, new
development etc
Net Present Value
As NPV is an analysis of cash flow, calculate the
anticipated cash flow on a yearly basis. A simple
calculation of benefits less costs to indicate the
net benefit in that year.
Net Present Value
NPV can then be calculated using the simple ‘NPV’
function in excel, using the values from your
cashflow fields and your discount rate.
Capital Budgeting
Capital budgeting is the process of evaluating long-term investments to maximize shareholder wealth. It involves assessing projects that require fixed assets operating for over one year. The key evaluation techniques are payback period, net present value (NPV), and internal rate of return (IRR), with NPV preferred as it considers total cash flows over time. NPV accepts projects when the present value of inflows exceeds outflows, while IRR accepts projects when the rate of return exceeds the cost of capital.
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Introduction to cost management & control in construction projects
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Part ADiscount rate5CommentsPROJECT 1(Insulate OfficeYearTotal1.docx
Part ADiscount rate5CommentsPROJECT 1(Insulate OfficeYearTotal1.docx
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ifs
Consumer credit is debt incurred to purchase goods and services for personal use. There are two main types: revolving credit like credit cards which can be used repeatedly up to a limit, and installment credit like loans which are paid back in fixed amounts over time. Consumer credit allows consumers to finance purchases even when funds are low and helps raise living standards, but it can also lead to overspending and long-term financial problems if not managed carefully. The consumer credit industry in India is growing as incomes rise, but more education is still needed about options and responsible use.
Cost accounting
Raj electrical manufactures and maintains transformers. They have been in industry for 2 years and can produce 200-300 units per month. For a order of 1000 units of 63KVA transformers, it will take a minimum of 3 months to manufacture and uninterrupted funding is required. The total cost of manufacturing 1000 units is Rs. 8,61,53,000 which breaks down to Rs. 86,153 per unit. This includes costs for materials, labor, overhead expenses like electricity, and a 20% profit margin.
Cost accounting
This document outlines the process costing for a small textile industry. It describes the major processes of spinning, weaving, dyeing and printing, and finishing. For each process, normal and abnormal losses are calculated. The costs are then allocated to each process and overhead and normal losses are accounted for. Finally, the total production costs are calculated and compared to sales to determine net profit. Process costing allows tracking costs at each stage of production for a homogeneous product like textiles.
Corprate governace cia 1
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Business law
The document discusses key aspects of company law in India. It provides an introduction to companies and their legal status. It then outlines the development of company law in India, distinguishing between the pre-independence and post-independence eras when laws were based on and influenced by British statutes. Objectives of the Companies Act 2013 are described as facilitating business growth while protecting stakeholders. Finally, punishments for improperly using "Limited" or "Private Limited" in a company name are compared between the Companies Act 2013 and the previous Companies Act 1956.
Marketing
This document discusses the history and development of answering machines. It begins by describing the early invention of answering machines in the 1990s and their initial limited commercial use. It then outlines the key stages in the development of answering machines, from early magnetic tape models to modern devices using memory cards and advanced features like call forwarding. The document also examines the cultural impact of answering machines, how they influenced perceptions around phone calls, and how companies later used them. Finally, it gives an example of how hair wax was initially a male product but was later rebranded and marketed towards women through celebrity endorsements and free samples.
One plus marketing
One Plus is a smartphone company founded by Pete Lau that produces several phone models including the OnePlus 3T, 5, 5T, 6, and 6T. It also offers accessory products like cases, cables, audio equipment, and protection plans. The company's marketing involves packaging, labeling, and the 4 P's of marketing - product, price, place, and promotion.
Management accounting
This document contains an analysis of financial statements for Maruti Suzuki India Limited for the years 2017 and 2018. It includes interpretations of comparative income statements, balance sheets, common size analyses, and ratio analyses. Some key points summarized:
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management accounting
The company increased revenue by 6% in 2018 but other income decreased, so total income grew only 5.65%. Interest expenses increased substantially but profits grew moderately. Non-current assets increased 21.12% due to investments in capital works and non-current investments. Current assets decreased 9.73% as investments, inventories, and other assets fell while receivables and cash increased slightly. Overall the company is expanding through investments but needs to control financial costs to maintain profit growth.
Social media and hr 1723013 27-42-72
This document presents a conceptual model showing how social media can be integrated into HR functions. The model depicts a two-way flow of information between social media and organizations. Information from social media can provide feedback to organizations, while organizations can disseminate information through social media. Specifically, the model shows how social media can support recruitment/staffing, training/development, feedback collection, and announcing corporate changes. However, not all HR functions are fully adaptable to social media. The model aims to optimize HR functions and minimize costs/time through partial social media integration.
social media and hrm
This document discusses the impact of social media on human resource management functions. It conducted a literature review of research from the past 10 years on how social media has influenced recruitment and staffing, training and development, obtaining employee feedback, and announcing corporate changes. The conceptual framework shows how social media can be used as a hiring and psychometric tool for recruitment, and a platform to connect employees for training. It concludes that while social media is currently limited to a few HRM functions, it has the potential to play a wider and more cost-efficient role globally within HR departments in the future.
Gbi cia3 1723042
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Strategic management (1723042,13,27)
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production management
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PROJECT APPRASIAL
This document summarizes the analysis of three investment cases for a project:
1) Case 1 involves additional investment of ₹379 crore in year 6 for expansion, providing additional cash flows until year 12, with an NPV of ₹1,822.53 crore.
2) Case 2 does not involve expansion, with an NPV of ₹1,293.99 crore.
3) Case 3 does not take up the project, with an NPV of 0.
The conclusion is that the company should select Case 1 as it has the highest positive NPV compared to the other cases.
quiz
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Social media marketin
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consumer credit
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STRATERGIC COST MANAGEMENT
- 1. Capital structure Loan – 23,21,42,857 Share capital -64,12,63,247 o Companies share -25,65,05,299 o Government share -38,47,57,948 Assumptions Source of revenue (cash inflow)- companies cashflows are coming from the toll collected from the different types of vehicles. So, an element of target costing has to be included in this strategy while determining the strategy. The toll collection period is of five years which is from 2009 to 2013 therefore product life cycle also has to be considered. The construction period is of approximately five to six years so phase wise costing will help in easier planning of the project and to ascertain costing yearly and monthly. The monthly record of data would help in comparing the work planned and the work division.
- 2. Explanation of the model Life cycle costing- the life of the project is five years and in these five years the revenue collected will be from tolls. So it is necessary for the company before the project to match the expenses and revenue in the introductory phase only which will help in avoiding any losses and may assure a break-even point or profit. If the result says yes then we will move to the next phase of cost planning. Contract costing- in contract costing a yearly costing is done which will help in meeting the target on time and ascertain the costing on yearly basis. The costing is divided in three parts: o Foundation and pillars o Slabs and road o Decoration Job costing- it is similar to contract costing but the only difference is that it is done on a monthly basis. Each contract costing phase will be divided into different job costing. o Foundation and pillar per month o Slabs and road per kilometre o Decoration per square feet ABC: each job costing is again divided into activity according to the cost drivers and after this each cost derived will be compared with the target cost initially estimated from the forecasted toll revenue. If the project then reflects a profit or a break-even point, we will go ahead with the project otherwise, we will go back to the initial product life cycle costing phase and rework further.