Cost Control Manual

7/31/2019 Cost Control Manual

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4/34


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TYVGLEWIHSRVIKYPEVFEWMW8LI]GEPPMRXLIGYVVIRXTVMGIW[LMGLEVIIZEPYEXIHF]XLI4YVGLEWMRK(ITEVXQIRX&EWIHSRGSWXHIPMZIV]XMQITEWXLMWXSV]SJVIPMEFMPMX]ERHGSRWMWXIRG]MRTVSHYGXUYEPMX]XLIWYTTPMIVMWGLSWIRERHXLISVHIVTPEGIHIMXLIVF]TLSRIJE\SV)QEMP

2SRTIVMWLEFPITVSHYGXTYVGLEWI%QMRMQYQQE\MQYQW]WXIQSJMRZIRXSV]QEREKIQIRXMWYWIHJSVHIXIVQMREXMSRSJUYERXMX]XSFITYVGLEWIHERH[LIRXSFITYVGLEWIH)WXEFPMWLMRKXLIGSVVIGXVISVHIVTSMRXVIUYMVIMHIRXMJ]MRKTEWXGSRWYQTXMSRVEXILMWXSV]ERXMGMTEXIHGSRWYQTXMSRVEXIERH

PIEHXMQI8LISVHIVTSMRXMWXLIRYQFIVSJTYVGLEWIYRMXWMRWXSGO[LIRXLISVHIVMWTPEGIH8LIUYERXMX]MWXLIRYQFIVSJTYVGLEWIYRMXWMRWXSGOTPYWXLIHIPMZIV]PIEHXMQI8LMWMWEPWSXLIQMRMQYQWXSGOPIZIP

7XSGOPIZIP!GEWIW 0IEHXMQISVWEJIX]PIZIP!GEWIW 3VHIVTSMRX!GEWIW


13/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

496',%7-2+%2(6)')-:-2+'3286307*36*33(&):)6%+)GSRXMRYIH

8LIQE\MQYQ783'/0):)0MWHIXIVQMRIHYWMRKJSPPS[MRKEWWYQTXMSR

4YVGLEWIYRMX!GEWI'SRWYQTXMSRVEXI!GEWIWTIVHE]3VHIVJVIUYIRG]!QSRXLP]1SRXLP]GSRWYQTXMSR!GEWIW

0IEHXMQI!HE]W0IEHXMQIGSRWYQTXMSR!GEWIW7EJIX]PIZIP!GEWIW6ISVHIVTSMRX!QSRXLP]GSRWYQTXMSRPIEHXMQIGSRWYQTXMSRWEJIX]PIZIP

8LIVIJSVIXLIGSRWYQTXMSRVEXISJGEWIWTPYWXLIPIEHXMQIGSRWYQTXMSRSJGEWIWTPYWXLIWEJIX]PIZIPSJGEWIWIUYEPWXLIQE\MQYQWXSGOPIZIPSJGEWIW


14/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

)


15/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

'328630'32')627%86)')-:-2+

9RXVEMRIHVIGIMZMRKWXEJJ7XEJJMKRSVERXSJTVSHYGXORS[PIHKIUYEPMX]WXERHEVHWVIGIMZMRKTVSGIHYVIWGERVIWYPXMRWYFWXERXMEPPSWWIW

4YVGLEWISVHIVSVGEPPSVHIVHMWGVITERGMIW-RGSQMRKTVSHYGXERHHSGYQIRXEXMSRQYWXGSRJSVQXSSVHIV

5YEPMX]GSRXVSP5YEPMX]QYWXGSRJMVQXSWTIGMJMGEXMSRWSRVIGSVH

5YERXMX]GSRXVSP&YPOMXIQWQYWXFIMRWTIGXIHMRXLIMVGSRXEMRIVMWXLIGSRXEMRIVJYPPXLITVSHYGXSRXLIPS[IVPE]IVWQYWXFISJWEQIUYEPMX]'EVXSRWRSXWIEPIHSVMKMREPP]QYWXFISTIRIHERHMRWTIGXIH4SYPXV]ERHJMWLQYWXFIMRWTIGXIHJSVMGISV[EXIVGSRXIRX

'EPMFVEXMSRSJWGEPIW;)-+,-2+7'%0)7EXXLIVIGIMZMRKHSGOQYWXFIJVIUYIRXP]

GLIGOIHVIGEPMFVEXIHMJRIGIWWEV]

-28)62%0'328630'32')627

(IPMZIVMIWXSWXSVIVSSQ8LI,IEH7XSVIOIITIVMWXSIRWYVILIVIGIMZIWGSQTPIXIGSRWMKRQIRXWF]GSQTEVMRKKSSHWXSVIGIMZMRKHSGYQIRXW

(IPMZIVMIWXSYWIVHITEVXQIRXW8LIYWIVHITEVXQIRXLEWXSEGORS[PIHKIVIGIMTXSJKSSHWF]GSYRXIVWMKRMRKVIUYMWMXMSRSVVIGIMZMRKHSGYQIRX


16/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

'328630'32')627(96-2+7836%+)

0MQMXIHEGGIWW3RP]EYXLSVM^IHWXEJJWLSYPHFITIVQMXXIHMRWXSVIVSSQW

0SGOMRKSJWXSVEKIEVIEW7XSVIWQYWXFIJMXXIH[MXLWIGYVIPSGOWERHQYWXFIPSGOIH[LIRRSXMRYWI

4IVTIXYEPMRZIRXSV]W]WXIQ&MRGEVHWQEMRXEMRIHIJJMGMIRXP][MPPWLS[GSVVIGXTVSHYGXPIZIPWEXEPPXMQIW

&EVWXSVEKI0MUYSVGEFMRIXWMRFEVWQYWXFIPSGOEFPI[LIRRSXMRSTIVEXMSR

3TIVEXMSREPOMXGLIRWXSVEKI/MXGLIRWXSVIWVIEGLMRERH[EPOMRVIJVMKIVEXSVWERHJVII^IVWQYWXFIPSGOEFPI[LIRRSXMRSTIVEXMSR

/I]GSRXVSPW7MKRMRzWMKRSYXTVSGIHYVIWXVMGXP]GSRXVSPWYWEKISJOI]W


17/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

59%0-8='32')627(96-2+7836%+)

-QTVSTIVWXSVEKITVEGXMGIWGERVIHYGIXLIUYEPMX]SJTVSHYGXWMRWXSVEKIIWTIGMEPP]TIVMWLEFPIKSSHWFYXEPWS[MRIWERHFIIVW8LIJSPPS[MRKTVSGIHYVIW[MPPIRWYVIXLEXUYEPMX]MWQEMRXEMRIHXLVSYKLSYXWXSVEKI

4VSHYGXVSXEXMSR*-*3JMVWXMRJMVWXSYX+SSHWMRWXSVEKIXLIPSRKIWXEVIMWWYIHJMVWX-RGSQMRKKSSHWEVI

WXSVIHFILMRHSVYRHIVTVIZMSYWHIPMZIVMIW(EXIWSRFMRGEVHW[MPPIRWYVIGSQTPMERGI

)RZMVSRQIRX)RWYVIXLEXTVSTIVXIQTIVEXYVILYQMHMX]PIZIPWERHGMVGYPEXMSRMWQEMRXEMRIH-RVIJVMKIVEXSVWERHJVIIÎVWMXMWMQTIVEXMZIRSXXSWXSGOXSXLIGIMPMRKSVXSSGPSWIXS[EPPW

(V]WXSVEKIXIQTIVEXYVI6IJVMKIVEXIHWXSVEKIXIQTIVEXYVIW*VIIÎVWXSVEKIXIQTIVEXYVIW

7TSMPEKI)RWYVIXLEXWTSMPIHMXIQWEVIHMWGEVHIHTVSQTXP]XSEZSMHGSRXEQMREXMSR4VSTIVTVSGIHYVIWEVIXSFIEHLIVIHXS

7ERMXEXMSR6IKYPEVGPIERMRKWGLIHYPIWEVIXSFIHIZIPSTIHERHEHLIVIHXSVMKMHP](IJVSWXMRKMJRSXEYXSQEXMGQYWXFIHSRIVIKYPEVP]MRVIJVMKIVEXSVWERHJVIIÎVW

4VSHYGXLERHPMRK)RWYVIXLEXKSSHWEVILERHPIHGSVVIGXP](SRSXWXSVIMXIQW

WIRWMXMZIXSSHSVW[MXLWXVSRKWQIPPMRKMXIQW(SRSXXSYGLMXIQWPMOIJVYMXWEZSGEHSTIEVWJVIWLJMWL[MXLI\GIWWMZIJSVGIFVYMWIQEVOW[MPPHEQEKIXLIKSSHW

7XSVEKIUYERXMXMIW%ZSMHSZIVTYVGLEWI*SPPS[XLIGSVVIGXGSRWYQTXMSRG]GPI


18/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

7836)6331-2:)2836=

%GXYEPWXSVIVSSQMRZIRXSV]-RZIRXSVMIWEVIVIUYMVIHF]XLI*MRERGIERH%GGSYRXW(ITEVXQIRXXSFIEFPIXSTVSNIGXELIEPXL]GEWLJPS[ERHF]XLI'SWX'SRXVSP(ITEVXQIRXXSHIXIVQMRIXLIJSSHERHFIZIVEKIGSWXJSVXLIQSRXL

8LIMRZIRXSV]XYVRSZIVVEXIQYWXFIQIEWYVEFPIXSHIXIVQMRILS[QYGLQSRI]MWXMIHYTMRWXSVIW8LIXYVRSZIVVEXIMWGEPGYPEXIHF]

HMZMHMRKXLIEGXYEPGSWXSJJSSHERHFIZIVEKIF]XLIEZIVEKIZEPYISJWXSGOMRWXSVIEXXLIFIKMRRMRKERHXLIIRHSJXLITIVMSH%LMKLXYVRSZIVVEXIIRWYVIWETSWMXMZIGEWLJPS[

4L]WMGEPMRZIRXSV]4L]WMGEPWXSVIVSSQMRZIRXSV]MWXLIEGXYEPGSYRXSJKSSHWMRYRMXQIEWYVIW'SRWMWXIRG]MRXLIQIXLSHSJXLIMRZIRXSV]GSYRXMWMQTIVEXMZI-JXLIHIGMWMSRMWQEHIXSI\GPYHIMXIQWMRTVSHYGXMSRJVSQXLIGSYRXMXLEWXSFIHSRIJSVEPPTIVMSHW8SMRGPYHIMXMRSRITIVMSHERHI\GPYHIMXMRXLIRI\X[SYPHHMWXSVXXLIVIWYPXERHER]GSQTEVMWSR[SYPHFIJVYMXPIWW

4VSHYGXWSRXLIGSYRXWLIIXWWLSYPHFIPMWXIHJSPPS[MRKXLIWEQIWIUYIRGIEWXLIWXSVEKIWLIPJ

8LIUYERXMX]MRWXSVEKIMWHIXIVQMRIHF]EGXYEPTL]WMGEPGSYRXSJIEGLMXIQ3RITIVWSRGSYRXWSRITIVWSROIITWVIGSVH

8SXEPMRZIRXSV]ZEPYIMWXLIGSWXSJMXIQWMRWXSGO8LIGSWXGSRXVSPHITEVXQIRXYWIWXLIMRZIRXSV]VIGSVHWXSGEPGYPEXIXLIJSSHERHFIZIVEKIGSWXJSVXLITIVMSH8LIHMWEHZERXEKISJETL]WMGEPMRZIRXSV]MWXLEXMXWLS[WSRP][LEXMWEGXYEPP]SRXLIWLIPJ

4IVTIXYEPMRZIRXSV]8LITIVTIXYEPMRZIRXSV]LS[IZIVTVSZMHIWMRJSVQEXMSRSR[LEXMWEZEMPEFPIERH[LEXWLSYPHFIEZEMPEFPI-XSTIVEXIWPMOIEGLIGOMRKEGGSYRXEWTVSHYGXWEVIMWWYIHXLIFEPERGIHIGVIEWIWERHRI[HIPMZIV]EVVMZIW#XLIFEPERGIMRGVIEWIW(EXEMWIRXIVIHSRFMRGEVHW


19/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

7836)6331-2:)2836=GSRXMRYIH

4VSHYGXMSRMRZIRXSV]8LITVSHYGXMSRMRZIRXSV]MWXSEKVIEXI\XIRXERIWXMQEXI-X[SYPHFIHMJJMGYPXXSHIXIVQMRII\EGXP][LEXEVIXLII\EGXUYERXMX]ERHGSRXIRXSJETSXSJFIIJWXI[MRXLIVIJVMKIVEXSVSVWXSGOTSXFSMPMRKSRXLIWXSZI4VSHYGXMSRMRZIRXSV]ZEPYIWFIGSQIQSVIVIPMEFPIEJXIVWIZIVEPTIVMSHWLEZIFIIRQIEWYVIHERHHEXEGERFIGSQTEVIH

&IZIVEKIMRZIRXSV]8LIFEWMGGSRXVSPTVSGIHYVIWETTP]XSFSXLJSSHERHFIZIVEKILS[IZIVPMUYSVERH[MRIWEVIVIPEXMZIP]I\TIRWMZIERHEVITSTYPEVXEVKIXWSJXLIJX7TIGMEPMRZIRXSV]TVSGIHYVIWEVIVIUYMVIH 8LIRYQFIVSJYRSTIRIHFSXXPIWMWGSYRXIH 8LIVIQEMRMRKUYERXMX]MRSTIRIHFSXXPIWMWHIXIVQMRIHIMXLIV

F]HMTWXMGOQIXLSHSVZMWYEPP]NYHKIHXSXLIRIEVIWXIMKLXSJXLIFSXXPI

%HHXLIRYQFIVSJYRSTIRIHFSXXPIWERHXLIRYQFIVSJWLSXWMRSTIRIHFSXXPIWXSJMRHXLIXSXEPFILMRHXLIFEVMRZIRXSV]

%HHXLIWXSVIVSSQMRZIRXSV]ERHXLIFILMRHXLIFEVMRZIRXSV]JSVXLIXSXEPFIZIVEKIMRZIRXSV]

'EPGYPEXIXLIGSWXSJMRZIRXSV]


20/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

*33(&):)6%+)7836)6331-779)7

%PPJSSHMWWYIWEVIWYFNIGXXSEHYP]IRHSVWIH6IUYMWMXMSR*SVQ%JXIVGSQTPIXMSRSJXLIXVERWEGXMSRXLISVMKMREPSJXLIJSVQ[MXLEPPTIVXMRIRXWMKREXYVIWEJJM\IHMWJSV[EVHIHXSXLI'SWX'SRXVSP(ITEVXQIRXJSVXEFYPEXMSRERHWYFWIUYIRXGSWXGEPGYPEXMSR

&IZIVEKIMWWYIWEVILERHPIHMHIRXMGEPP]JSVFIIVWSJXHVMROWQM\IVWERHGSVHMEPW;MRIERHPMUYSVMWLERHPIHSREJYPPJSVIQTX]FSXXPI

TVMRGMTEP8LMWQIXLSHIRWYVIWEFEPERGIHFEVWXSGOERHTVIZIRXWXLIJXXSEGIVXEMRI\XIRX%PPFSXXPIWEVIQEVOIH[MXLERSRVIQSZEFPIWIEPERHIQTX]FSXXPIWEVIFVSOIRSVWIZIVIP]HIJEGIHXSTVIZIRXVIYWI


21/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

463(9'8-32'328630

'SQTPMERGI[MXLTVSHYGXMSRWXERHEVHW 7XEJJQYWXFIJYPP]E[EVISJWXERHEVHW8VEMRMRKTVSKVEQWJSV

RI[WXEJJERHVIJVIWLIVWIWWMSRWJSVPSRKXMQIWXEJJQYWXFILIPHVIKYPEVP]

-RJSVQEXMSRMR[SVHERHTMGXYVIQYWXFIEZEMPEFPIGPIEVP]HMWTPE]IHEX[SVOWXEXMSRW

9XIRWMPWERHIUYMTQIRXVIUYMVIHXSTVSHYGIXLIVIUYMVIH

WXERHEVHWQYWXFIEZEMPEFPIEXXLI[SVOTPEGI 1EREKIQIRXQYWXWLS[MRXIVIWXERHTEVXMGMTEXMSRMRXLIXEWO

ERHMXWVIWYPXW 4SVXMSRGSRXVSPMWTEVXSJXLIIWXEFPMWLIHWXERHEVHWERHQYWXFI

EHLIVIHXS-XHIXIVQMRIWXLITVSHYGXMSRZSPYQIMRJPYIRGIWQERTS[IVHITPS]QIRXERHLEWEQSWXHMVIGXMQTEGXSRXLIGSWX

4VSHYGXMSRTPERRMRKWIWWMSRWEVIXSFIGSRHYGXIHF]XLIWIRMSVTVSHYGXMSRWXEJJSRVIKYPEVFEWMW

'SRXVSPHYVMRKJSSHTVSHYGXMSR

%PPEZEMPEFPIGSWXGSRXVSPXSSPWEVIXSFIYWIH 7XSVIVSSQMWWYIWWLSYPHVIJPIGXSRP]XLIEGXYEPUYERXMX]RIIHIH )RWYVIGSRXMRYSYWWYTIVZMWMSRJSVQE\MQYQGSQTPMERGI )RWYVI[EWXEKIHYVMRKTVSGIWWMRKSJVE[QEXIVMEPWMWQMRMQM IH )RWYVIVE[QEXIVMEPUYEPMX]WXERHEVHWEVIQIX 1SRMXSVWXEJJWFILEZMSVHYVMRKTVSHYGXMSR 1EMRXEMRTVSTIVVIGSVHWSJTVSGIWWIHMXIQHMWXVMFYXMSR 6IGSVHWTSMPEKIMQQIHMEXIP] )RWYVIWGEPIWERHQIEWYVMRKHIZMGIWEVIEGGYVEXI )RWYVIQEGLMRIWERHQEGLMRITEVXWJYRGXMSRTVSTIVP]ERHHSRvX

GVIEXIHIPE]WSVWLSVXGYXW

)RWYVIWERMXEV]TVMRGMTEPWEVIEHLIVIHXS 1EMRXEMRVIGSVHWSJTVSHYGXMSRHEXE 6IGSVHPIJXSZIVW


22/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

463(9'8-32'328630GSRXMRYIH

'SRXVSPHYVMRKFIZIVEKITVSHYGXMSR

1SWXGSRXVSPQIEWYVIWEVIWMQMPEVXSJSSHTVSHYGXMSR 9WIIWXEFPMWLIHWXERHEVHVIGMTIW 9WIIWXEFPMWLIHWXERHEVHKPEWW[EVI )RWYVIXLEXTSVXMSRGSRXVSPHIZMGIWEVIYWIH )RWYVIXLEXSZIVTSYVMRKMWOITXXSEQMRMQYQ

1SRMXSVWXEJJvWTIVJSVQERGIIWTIGMEPP]HYVMRKVYWLLSYVW 1SRMXSVTVITEVEXMSRERHYWEKISJKEVRMWLIW 1SRMXSVVIXYVRIHQM\HVMROW ,SPH&EVXIRHIVVIWTSRWMFPISJLMWFEVTEVWXSGO

'SRXVSPHYVMRKJSSHERHFIZIVEKIWIVZMGI

8MQIPMRIWW8SLEZIEWEXMWJMIHKYIWXJSSHQYWXFIWIVZIHGSVVIGXERHMRXLIXMQIERXMGMTEXIHF]XLIKYIWXWEQIETTPMIWXSFIZIVEKI

'SQQYRMGEXMSR'SQQYRMGEXMSRFIX[IIRTVSHYGXMSRWXEJJERHWIVZMGIWXEJJMWHIXVMQIRXEPGSRWMHIVMRKXLIRIGIWWMX]XSWIVZIEGSQTPIXISVHIVMRSRITIVMSH*EZSVMXMWQ%ZSMHJEZSVMXMWQTVSHYGXMSRQYWXJSPPS[XLISVHIVWIUYIRGIMRXLIOMXGLIRWEQIMRXLIQEMRWIVZMGIFEVERHFEV1-7))240%')1MWIIRTPEGIQYWXFIWYJJMGMIRXXSGSTI[MXLSRIWIVZMGITIVMSHVYRRMRKSYXSJWXSGOMWRSXERSTXMSRJSVIMXLIVJSSHSVFIZIVEKI8IQTIVEXYVI7IVZILSXJSSHLSXERHGSPHJSSHGSPHEWEPEHSRE[EVQTPEXIMWRSXEGGITXEFPI4SVXMSR)RWYVITSVXMSRWM^IWEVIEHLIVIHXSXLMWMWIWTIGMEPP]

MQTSVXERX[LIRHMWLIWEVIRSXGSRWMWXMRKSJTVITSVXMSRIHTMIGIW4VIWIRXEXMSR)RWYVIGSQTPMERGI[MXLTVIWIRXEXMSRWXERHEVHWEVITIEXKYIWXI\TIGXWEWTIGMJMGHMWLXSPSSOMHIRXMGEPEWHYVMRKXLITVIZMSYWZMWMX*SSHMWWYI-JERI\TIHMXIVSVEJSSHGLIGOIVMWYWIHMRXLIOMXGLIRXLIMVSZIVVMHMRKEYXLSVMX]HYVMRKWIVZMGIQYWXFIVIWTIGXIH


23/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

:%6-%2')*63178%2(%6(7

*VIUYIRXP]XLIEGXYEPGSWXZEVMIWJVSQXLITSXIRXMEPGSWX1MRSVZEVMERGIWYRPIWWXLI]EVIYRYWYEPP]VITIXMXMZIEVIEGGITXEFPI

%FEVXIRHIVTSYVMRKEPMXXPII\XVEJSVEVITIEXKYIWX %1EMXVIHvLSXIPWIVZMRKEWMHISVHIV[MXLSYXI\XVEGLEVKI %GLMPHFIMRKWIVZIHERSVQEPTSVXMSRFYXGLEVKIHEGLMPHvW

TSVXMSR

8LIWIEVIZIV]GSQQSRERHEGGITXEFPISGGYVVIRGIWERHEVIEFWSPYXIP]EXXLIHMWGVIXMSRSJXLIWIRMSVWXEJJLS[IZIVTVSTIVVIGSVHWQYWXFIOITXXSWYFWXERXMEXIZEVMERGIW

1ENSVERHVITIEXZEVMERGIWQYWXFIMRZIWXMKEXIHMQQIHMEXIP]ERHGSVVIGXMZIEGXMSRXEOIR


24/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

',)'/0-78*36%463*-8%&0)*&34)6%8-32

8LIJSPPS[MRKTSMRXW[MPPLIPTXSIRWYVIXLEXXLIEGXYEPJSSHGSWXHSIWRSXI\GIIHTPERRIHPIZIPW

4YVGLEWMRK 4YVGLEWIWTIGMJMGEXMSRWXSFIYWIH 7IEWSREPERHWTIGMEPZEPYISTXMSRWEVIXEOIREHZERXEKISJ 3FXEMRGSQTIXMXMZITVMGIW

0S[IWXTVMGIHWYTTPMIVGSQTP]MRK[MXLWTIGMJMGEXMSRWKIXWSVHIV w(IEPWxEVIXSFIEZSMHIH (SRvXFY]JSVMRZIRXSV]FY]JSVTVSHYGXMSR -RWMWXMRTVSQTXTE]QIRXSJFMPPWF]XLI*MRERGI%GGSYRXW

(ITEVXQIRX 8V]XSSFXEMRJSSHTVMGIWWITEVEXIJVSQHIPMZIV]GLEVKIW -JMXMWRSXSRXLIQIRYMXMWRSXTYVGLEWIH

6IGIMZMRK %PPMRGSQMRKJSSHMWGLIGOIH -RZSMGII\XIRWMSRWEVIZIVMJMIH

*SSHVIGSVHWEVIQEVOIH[MXLHEXIERHGSWX 6IGIMZMRKIUYMTQIRXMWMRTVMQIGSRHMXMSR (IPMZIVMIWEVISRP]EGGITXIHEXTYFPMWLIHXMQIW 6IGIMZMRKWXEJJMWXLSVSYKLP]XVEMRIH +SSHWEVIJSV[EVHIHXSWXSVISVYWIVTVSQTXP] 7YFWXERHEVHKSSHWEVIVINIGXIHEXEPPXMQIW 7TSXGSYRXSJTSVXMSRGSRXVSPPIHMXIQWMWHSRI 1IEXTSYPXV]ERHJMWLMWYRGVEXIHFIJSVIMRWTIGXMSR 'EVXSRWSVFEWOIXWSJJVYMXWERHZIKIXEFPIWEVIMRWTIGXIHHS[R

XSXLIFSXXSQPE]IV

7XSVEKI *-*3MWTVEGXMGIHEXEPPXMQIW +SSHWEVIWXSVIHE[E]JVSQ[EPPWERHSJJXLIJPSSV 3TIRIHGSRXEMRIVWEVIVIWIEPIH 7IRWMXMZIMXIQWEVIWXSVIHE[E]JVSQMXIQWIQMXXMRKEWXVSRK

SHSV 7TSMPIHJSSHMWVIQSZIHTVSQTXP] 4VSTIVWXSVEKIGSRHMXMSRWEVIQEMRXEMRIHEXEPPXMQIW +SSHWMRJVII^IVWEVIXMKLXP][VETTIHXSEZSMHJVII^IVFYVR


25/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

',)'/0-78*36%463*-8%&0)*&34)6%8-32GSRXMRYIH

7XSVEKI 8LE[IHJSSHMWRSXVIJVS^IR 7XSVEKIEVIEWEVIPSGOIH[LIRRSXMRYWI 7XSVIVSSQEGGIWWMWPMQMXIH )QTPS]IITEGOEKIWEVIGLIGOIH 7EJIKYEVHWEVIWIXYTJSVI\TIRWMZIMXIQWPMOI'EZMEVERH*SMI

+VEW -RZIRXSV]ZEPYEXMSRWERHMQQEGYPEXIVIGSVHWEVIQEMRXEMRIH 4VSHYGXMSRWXSVIWEVIPSGOIH[LIRRSXMRYWI 1SRXLP]MRZIRXSVMIWEVIHSRIF]QSVIXLERSRITIVWSR

-WWYMRK 3RP]MXIQWEGGSQTERMIHF]WMKRIHVIUYMWMXMSRJSVQEVIMWWYIH *-*3MWTVEGXMGIH (MVIGXMWWYIWEVIVIGSVHIHPMOIEPPSXLIVMWWYIW -WWYMRKEXTYFPMWLIHXMQIWSRP] %PPMWWYIWEVIVIGSVHIHERHHEXEJSV[EVHIHXSGSWXGSRXVSPXLI

WEQIHE]

*SSH4VSHYGXMSR 7XEJJMWXVEMRIHXSTIVJSVQVIUYMVIHXEWOW 7XERHEVHVIGMTIWEVIJSPPS[IH 4VSTIVWYTIVZMWMSRMWTVEGXMGIH 4VSHYGXMSRIUYMTQIRXMWQEMRXEMRIHMRTVMQIGSRHMXMSR *SSHTVSHYGXMSRMWWGLIHYPIHMRPMRI[MXLERXMGMTEXIHFYWMRIWW 6IYWISJPIJXSZIVWMWTPERRIH 1MWIIRTPEGITVSGIHYVIWEVITVEGXMGIHEXEPPXMQIW 'LSMGISJQIRYMXIQWMWOITXEWPS[EWXLIQEVOIXEPPS[W

7TSMPEKIHYVMRKTVSHYGXMSRMWOITXXSEQMRMQYQ (EMP]VIGSRGMPMEXMSRFIX[IIRJSSHTVITEVIHERHJSSHWSPHMWHSRI


26/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

',)'/0-78*36%463*-8%&0)*&34)6%8-32GSRXMRYIH

*SSHWIVZMGI 'SVVIGXSVHIVMRKTVSGIHYVIWEVIJSPPS[IH 4PEXI[EWXIMWEREP]^IH 4SVXMSRWM IWXERHEVHWEVIEHLIVIHXS 5YEPMX]WXERHEVHWEVIQIX %HIUYEXIWIVZMGIIUYMTQIRXMWEZEMPEFPI

'LIGOMRKFMPPMRKTVSGIHYVIWEVIEHLIVIHXS (MRMRKVSSQWXEJJGSRXVSPWWOMTTIVW *&XVERWJIVWEVITVSTIVP]VIGSVHIH 1IRYEREP]WMWMWQEHIJVIUYIRXP] 1IRYGLERKIMWMRMXMEXIHFIJSVIXLIWGLIHYPIHXMQIMJRIGIWWEV]


27/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

',)'/0-78*36463*-8%&0)&):)6%+)34)6%8-32

4YVGLEWMRK 5YERXMX]TYVGLEWIMWRIGIWWEV]XSFYMPHYTTVIHIXIVQMRIHTEV

WXSGOPIZIPW 9XMPMÎWTIGMEPHIEPWERHHMWGSYRXSJJIVWXSTYVGLEWITSYVMRK

FVERHWSVLSYWIFVERHW 1EMRXEMREZEVMIX]SJLSYWIFVERHWKMZIKYIWXWEGLSMGI 4EVWXSGOPIZIPWEVIJVIUYIRXP]VIZMI[IHXSHIXIVQMRIRIGIWWEV]

GLERKIVIUYMVIHF]WLMJXMRWEPIWQM\ -RZIRXSV]XYVRSZIVWLSYPHRSXFIPIWWXLERHSYFPI 4YVGLEWIFIZIVEKIF]FVERHREQIWERHWXEXIVIUYMVIHFSXXPI

WMÎW &MPPWXSFITEMHTVSQTXP] &IZIVEKI1EREKIVQYWXFIMRZSPZIHMRTVSHYGXWIPIGXMSR

TVSGIWW 4YVGLEWIWEVIQEHIMRPEVKIWXTVEGXMGEPFSXXPIWMÎJSVLSYWI

FVERHWERHFERUYIXWIVZMGI

6IGIMZMRK

-RGSQMRKFIZIVEKIMWGLIGOIHEKEMRWXTYVGLEWISVHIVW -RZSMGII\XIRWMSRWEVIZIVMJMIH (IPMZIVMIWEVISRP]EGGITXIHHYVMRKTYFPMWLIHLSYVW &SXXPITVMGIWEVIQEVOIHSRFSXXPIWYTSRVIGIMZMRK &IZIVEKIMWVIQSZIHTVSQTXP]XSWXSVEKI (IJEGIHERHHEQEKIHFSXXPIWEVIVINIGXIH ;IXERHTYRGXYVIHGEWIWEVIMRWTIGXIHXLSVSYKLP] 4YVGLEWMRKHSIWRSXKIXMRZSPZIHMRVIGIMZMRK

7XSVEKI 8LITIVTIXYEPMRZIRXSV]W]WXIQMWYWIH

7XSVEKIEVIEWEVIPSGOIH[LIRRSXMRYWI %GGIWWMWPMQMXIH -XIQWEVIWLIPZIHEGGSVHMRKXSMRZIRXSV]VIGSVHW 4L]WMGEPMRZIRXSV]MWYWIHSRGIEQSRXLXSEWWIWWZEPMHMX]SJ

TIVTIXYEPMRZIRXSV] &MRGEVHW]WXIQMWYWIHXSGSRXVSPMRERHSYX 0SGOWEVIGLERKIHMRVERHSQMRXIVZEPW 2SRVIQSZEFPIFSXXPIWXMGOIVWEVIYWIH 4EVWXSGOPIZIPWEVIQEMRXEMRIH


28/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

',)'/0-78*36463*-8%&0)&):)6%+)34)6%8-32GSRXMRYIH

7XSVEKI 7XSVEKIXIQTIVEXYVIWEVIQEMRXEMRIH 7TSXGLIGOWEVIQEHIJVIUYIRXP]F]WIRMSVQEREKIQIRXWXEJJ

-WWYMRK -WWYIWEVIQEHIXSQEMRXEMRFEVTEVWXSGOPIZIPW

7XSVIVSSQVIUYMWMXMSRWEVIGSQTPIXIH -WWYIWEVIQEHISRP]HYVMRKTYFPMWLIHLSYVW -WWYIWEVIQEHISRP]F]WXSVIVSSQTIVWSRRIP

&IZIVEKIWIVZMGI 7XERHEVHVIGMTIWEVIYWIH 7XERHEVHKPEWW[EVIMWYWIH 7XERHEVHTSVXMSRWM IWEVIYWIH 4SVXMSRGSRXVSPXSSPWNMKKIVWWLSXKPEWWIWEVIYWIH 7XEJJMWTVSTIVP]WYTIVZMWIH &IZIVEKIWIVZIHQIIXWUYEPMX]WXERHEVHWSRVIGSVH

4SPMGMIWVIKEVHMRKWXEJJHVMROMRKEXFEVWEVIWXVMGXP]IRJSVGIH 'SQTPMQIRXEV]HVMROWEVISRP]IRHSVWIHF]EYXLSVM^IHWXEJJ 6IGSVHWJSVGSQTPMQIRXEV]HVMROWEVIQEMRXEMRIH %XVERWJIVW]WXIQJSVFIZIVEKIXSOMXGLIRERHSXLIVSYXPIXWMW

IWXEFPMWLIH (VMROTVMGIWEVIIWXEFPMWLIHF]XLI(MVIGXSVSJ*&SRP] &SXXPIWXSTTIVWEVIYWIH


29/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

0%&36'378'328630

;L]GSRXVSPPEFSVGSWX

(MVIGXPEFSVGSWXWLEZIEWXVSRKXIRHIRG]XSVMWISYXSJTVSTSVXMSRERHIEXMRXSXLITVSJMXQEVKMR9RGSRXVSPPIHVMWMRKPEFSVGSWXEJJIGXWTVSJMXEFMPMX]SJXLISTIVEXMSREHZIVWIP]8LIJEGXSVWXLEXMRJPYIRGIPEFSVGSWXQYWXFIMHIRXMJMIHERHGSRXVSPPIH

1MRMQYQ[EKIWGEPIWMRGVIEWITIVMSHMGEPP] 'SQTIXMXMSRMRXLIWOMPPIHPEFSVQEVOIXVEMWIWPEFSVGSWXW +IRIVSYW[IPPJEVITVSKVEQWMRJPYIRGIPEFSVGSWXW /IITMRKYT[MXLTVSHYGXMZMX]MREGSQTIXMXMZIQEVOIXQIERW

LMKLIVPEFSVGSWXW 1EMRXEMRMRKRSVQEPSTIVEXMSRWFIGSQIWKVEHYEPP]QSVI

I\TIRWMZI &IRIJMXTEGOEKIWMRGIRXMZIWRIIHIHXSEXXVEGXWOMPPIHPEFSVEVI

I\TIRWMZI 'YXXMRKPEFSVGSWXF]LMVMRKMRI\TIVMIRGIHWXEJJ[MPPVIWYPXMRPSWW

SJUYEPMX]


30/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

)1403=))):%09%8-32',)'/0-78

&IKMRW[SVOEWWGLIHYPIH 4IVJSVQW[SVOEWWMKRQIRXWIJJIGXMZIP] ;SVOWMRGPIERWEJIERHWERMXEV]QERRIV ,EWERIZIRXIQTIVEQIRX 'ER[SVO[IPPYRHIVTVIWWYVI 'ERQEOIHIGMWMSRWMJVIUYMVIH -WGVIEXMZIMRETTVSEGLXS[SVO

;SVOW[IPPSRLMWS[R 2IIHWGSRWXERXWYTIVZMWMSR 1IIXWWIXUYEPMX]WXERHEVHW *SPPS[WTVSGIHYVIW 4IVWSREPKVSSQMRKMWRIEX -WHITIRHEFPIVIPMEFPIERHGSRWMWXIRX *SPPS[WMRWXVYGXMSRW 'SSTIVEXIW[MXLJIPPS[[SVOIVWERHWYTIVMSVW 7LSYPHFIGSRWMHIVIHJSVTVSQSXMSR -WEJEWXPIEVRIV -WLSRIWX

%GGITXWVIWTSRWMFMPMX] 4IVJSVQW[SVOMRWMHIEWWMKRIHXMQI 1EOIWGSRXVMFYXMSRWXSMQTVSZIQIRX 3XLIVGSQQIRXW

(IZIPSTQIRXSJPEFSVTIVJSVQERGIWXERHEVHW 5YEPMX]VIUYMVIQIRXW 4VSHYGXMZMX]PIZIPW 4IVJSVQERGIWXERHEVHW 4IVJSVQERGIEREP]WMWHYVMRKXVMEPTIVMSH 7GLIHYPIMWRSXGLERKIHHYVMRKXVMEPTIVMSH

5YIWXMSRWHYVMRKEREP]WMW (SIWWXEJJTVSZMHIXLIUYEPMX]VIUYMVIH (SIWWXEJJTVSZMHIXLIUYERXMX]VIUYMVIH (SIWXLIWXEJJWIIQSZIV[SVOIH -WXLITIVJSVQERGIEFSZIEZIVEKI


31/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

)1403=))):%09%8-32',)'/0-78GSRXMRYIH

-QTPIQIRXMRKPEFSVGSWXGSRXVSPW )WXEFPMWLWXERHEVHWSJTIVJSVQERGI )WXEFPMWLWXERHEVHWSJUYERXMX] )WXEFPMWLWXERHEVHWSJUYEPMX] 1SRMXSVSTIVEXMSRVIWYPXW 'SQTEVISTIVEXMSRWVIWYPXWXSTIVJSVQERGI 8EOIGSVVIGXMZIEGXMSRMJZEVMERGIMWXSSFMK

7SPZITVSFPIQW (SRvXEPPS[WTMRSJJXSHIZIPST

238) 8LIYRMXSJQIEWYVIGERFII\TVIWWIHMRHSPPEVW 7IZIVEPFIRGLQEVOWGERFIGVIEXIHFYXSRIERHXLIWEQIYWIH

JSVER]SRITIVMSH 0EFSVGSWXGSRXVSPWLSYPHFIHIZIPSTIHJSVEPPHITEVXQIRXW )ZEPYEXMSRWLSYPHFIFVSOIRHS[RF]WYFHITEVXQIRX

TVSHYGXMZMX]WXERHEVHWMRFEVERHOMXGLIREVIHMJJIVIRX 'SQTEVMWSRWWLSYPHFIWITEVEXIHF]WLMJXEW[IPP

*MRERGMEPVIWYPXWEVII\TVIWWIHMRHSPPEVWRSXLSYVWGSRZIVWMSRQYWXFI[SVOIHSYX

-REGEWIPMOIRYQFIVSJQIEPWTVSHYGIHTIVGSSOEHSPPEVZEPYIQE]RSXFIETTPMGEFPI


32/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

)1403=))):%09%8-32',)'/0-78GSRXMRYIH

'LIGOPMWXJSVPEFSVGSRXVSP (MVIGXNSFMRWXVYGXMSRWEVIQEHIEZEMPEFPI .SFHIWGVMTXMSRWEVIQEHIEZEMPEFPI .SFWTIGMJMGEXMSRWEVIQEHIEZEMPEFPI 3VKERM^EXMSRGLEVXWEVIQEHIEZEMPEFPI 2I[IQTPS]IIWEVIXLSVSYKLP]FVMIJIH 7YTIVZMWSV]WXEJJMWMRZSPZIHMRXLIVIGVYMXQIRXTVSGIWW

2I[LMVIWERHVITPEGIQIRXWEVIMRMXMEXIHJVSQ[MXLMR 8VERWJIVWERHTVSQSXMSRWJMVWXRI[LMVIPEWX 7YTIVZMWSVWOIITXVEGOSJIQTPS]IIWSGMEPEGXMZMXMIW &EGOKVSYRHGLIGOMWQERHEXSV] *MREPMRXIVZMI[MW[MXLXLI(MZMWMSR,IEH 8IWXWHYVMRKMRXIVZMI[EVIIRGSYVEKIH -RXIVZMI[QIXLSHWEVIXSFIXVEMRIH 3VMIRXEXMSRTVSKVEQWJSVRI[LMVIWERHXVERWJIVIIWEVI

QERHEXSV] 2I[LMVIWWTIRHXLIJMVWXHE]W[MXLHMVIGXWYTIVZMWSV &YHH]W]WXIQMWMRMXMEXIH

8VEMRMRKTVSKVEQWEVIWIXYTGSRXMRYSYWERHSRKSMRK 8VEMRMRKRIIHWEVIGSRWXERXP]IZEPYEXIH )ZEPYEXMSRTVSGIHYVIWEVIWXVMGXP]EHLIVIHXS 7XEJJMWXSPHEFSYXIZEPYEXMSRGVMXIVME

'SRXVSPWXEJJRYQFIVW 1ERRMRKKYMHIWEVIEZEMPEFPI 7EPEV]WGEPIWEVIKMZIREWKYMHIPMRIW 1ERRMRKPIZIPWEVIFEWIHSRTVSHYGXMZMX]VIUYMVIQIRXW YWISJGEWYEPPEFSVMWIRGSYVEKIH 7YTIVZMWSVWYWITVSHYGXMZMX]VIWYPXWMRWGLIHYPMRK

7YTIVZMWSVWYWIWTPMXWLMJXTEVXXMQIERHGEWYEPJSVWGLIHYPMRK 7YTIVZMWSVWEVII\TIGXIHXSWMQTPMJ]XEWOW[LIRTSWWMFPI


33/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

;6-8-2+8,)1)29

8LI)\IGYXMZI'LIJMWKMZIREQIRYFVMIJF]XLIQEREKIQIRX

8LIFVMIJMRJSVQW[LEXHMVIGXMSRXLIQEREKIQIRX[ERXWXSXEOI

1EVOIXVIWIEVGLGSQIWRI\X

1EVOIXXVIRHWEVIGSRWMHIVIH

8LI)\IGYXMZI'LIJ[VMXIWEQIRYHVEJX

8LI(MVIGXSVSJ*&ETTVSZIWMX

8LI)\IGYXMZI'LIJ[VMXIWXLIVIGMTIGEVHW

8LI)\IGYXMZI'LIJXIWXGSSOWIEGLMXIQ

1SHMJMGEXMSRWEVISRKSMRKHYVMRKXLITVSGIWW

-XIQWEVITVIWIRXIHXSXLI(MVIGXSVSJ*&

*MREPEHNYWXQIRX

-XIQWEVITVIWIRXIHXSXLI+IRIVEP1EREKIV

'SWXMWGEPGYPEXIH

4VMGMRKWXVEXIKMIWEVIHMWGYWWIH

'LERKIWSRXLIFEWMWSJGSWXEVIQEHI

8LITSXIRXMEPGSWXMWGEPGYPEXIH

&EWIHSRERXMGMTEXIHQEVOIXQM\

&YHKIXIHJSSHGSWXQYWXFIEGLMIZIH

4SVXMSRWM IWEVIIWXEFPMWLIH


34/34


7)'8-32 8[S -779)

/4

794)67)()7-779) 2SRI (%8)(4%+)

%4463:)( (%8) .ER 3*

;6-8-2+8,)1)29GSRXMRYIH

4YVGLEWMRKWTIGWEVIHIZIPSTIH

*SSHMXIQWRIIHIHQYWXFIMRGSVTSVEXIHMRXLIQEVOIXPMWXW

6IGMTIWEVIYTHEXIHEWJMREPTVMGIWERHQEXIVMEPFIGSQIEZEMPEFPI

1IRYKSIWXSTVMRX

4VMRXUYERXMXMIWWLSYPHVIJPIGXLS[PSRKXLIQIRYMWMRYWI

-RXVSHYGXMSRXSWIVZMGIWXEJJTVMSVXSMQTPIQIRXEXMSR

Documents

Cost Control Manual