Scope and Functions of Construction Management Accounting

At the outset, it should be emphasized that the accounting aspects and the personnel responsible therefor should work in total and absolute unison with other functional responsibility centers, e.g.'the construction implementation units,  the stores procurement units, the interface liaison units, data bank units, contracts administration units, equipment operations and maintenance units, planning and personnel administration units, etc. 

Control Function 

Paradoxically, control function of those in charge of management accounting is less of control per but, in reality comprises : effective communication; assistance to all concerned with good faith and confidence, reciprocally; being of help in promoting profitability;  and, at the same time, conforming to the organisation's well-deliberated and approved goals and objectives. Thus, control function is the evolving of strategies for effective attainment, within reasonable time and cost parameters, in an efficient manner, of the organisation's goals and objectives. 

Attending to the following at repeated intervals may be due in the context : 

1. communication of organisation's goals and objectives to responsibility centres along with correlated physical and financial progress projections, i.e. setting targets, 
2. interacting with the personnel in the responsibility centres and assisting them in due performance to achieve the progress projections - facilitating achieving targets, 
3. coordinating between the different responsibility centres for enabling balanced progress with system optimization proactively facilitating for achieving targets, 
4. evaluating performance against targets -monitoring (with added fallout on assessment of efficiency) and updating, and 
5. helping in realistic rescheduling for re-railing of the progress, together with corrective measures, more proactively rather than creatively - if need be, with resetting and revising the targets -both physically and financially well correlated. 

The control function must be effectuated in an integrated manner with resolving conflicts between the several responsibility units, and never in an ad-hoc fashion. The exercise of the control function should synergistic ally synchronize cohesion and compatibility among all responsibility centres.