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PROJECT ACCOUNTING II
This is part 2 in a series of articles on the project accountant by authors George Nel, Senior Lecturer, Department of Accounting, University of Stellenbosch & Chris Brown, Associate Professor in Project Management, University of Stellenbosch Business School.
Keeping an Eye on the Project Budget

In practice the project accounting function would either be absorbed between the project manager and the accounting department or a management accountant would be appointed.

PROJECT ACCOUNTING
*Prof Chris Brown and George Nel, University of Stellenbosch.
Introduction
According to Wideman (2002: 4) project accounting is the process of identifying, measuring, recording and communicating actual project cost data. To which can be added, “to compare with the planned data”, so as to enable the project manager to benchmark the progress on the project against the planned. In practice the project accounting function would either be absorbed between the project manager and the accounting department or a dedicated project accountant would be appointed.

Cost estimation
By Ad Sparrius
How could one haruspex look another in the face without laughing? [An Etruscan haruspex divined the future from the entrails of a sacrificial animal.] Cicero; De Diviniatione, ii 24, 50 BC

In the previous article (published in Vol 10 No 1 of ProjectPro magazine) we described the various cost estimation classes. Which estimation methods can be used to obtain these estimate classes? The three fundamentally different cost estimation methods will now be described.

Revitalise cost engineering with systems thinking
By Nick Duursema
How can you revitalise your cost engineering department in a changing environment?

PRICE MODELLING IN PROJECT PROCUREMENT SYSTEMS
By Prof GK le Roux and Prof PA Bowden
This article examines the worldwide operation of current, traditional price-modelling systems and analyses the extent to which they incorporate the production process in terms of the characteristics of realistic price models.

 

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