新用户扫码下载
扫码下载APP
及时接收考试资讯及
备考信息
ACCA考试08年6月P1试题答案（6）
（e） Control and sub-contractors
Specifically in regard to the maintenance of internal controls when working with sub-contractors，the prominent difficulties are likely to be in the following areas：
Configuring and co-ordinating the many activities of sub-contractors so as to keep progress on track. This may involve taking the different cultures of sub-contractor organisations into account.
Loss of direct control over activities as tasks are performed by people outside R&M’s direct employment and hence its management structure.
Monitoring the quality of work produced by the sub-contractors. Monitoring costs will be incurred and any quality problems will be potentially costly.
Budget ‘creep’ and cost control. Keeping control of budgets can be a problem in any large civil engineering project （such the construction of the new Wembley Stadium in the UK）and problems are likely to be made worse when the principal contractor does not have direct control over all activities.
Time limit over-runs. Many projects（again such as the new Wembley Stadium，but others also）over-run significantly on time.
Tutorial note：only four difficulties need to be described.
【我要纠错】 责任编辑：肖肖
推荐阅读
新用户扫码下载
京公网安备 11010802044457号