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Change Management
For Entry-Level Cost Control Professionals
Gregory J. Whiteside
ABSTRACT Change management is a key skill for any cost control professional. The basics of
effective change management for an entry-level cost control professional are outlined in this
paper. The new cost control professional must understand that a proactive approach to change
management will help minimize project costs. Topics discussed will include budget viewpoints,
documentation, and change management. Change documents must be specific and concise, as
they affect not only budgets, but also scope. Project change documentation is important to
project success. Finally, understanding the differences between how the client and the
contractor view the project budget will be discussed along with the basic differences in
management approaches to the budget.

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Table of Contents
Abstract ........................................................................................................................................
List of Figures ...............................................................................................................................
Introduction .................................................................................................................................
Basics ............................................................................................................................................
The Cost Controllers Role ...........................................................................................................
Project Life Cycle ..........................................................................................................................
Setting up the WBS ......................................................................................................................
Cost Reporting .............................................................................................................................
Progress and Performance...........................................................................................................
Purchase Orders ...........................................................................................................................
Project Changes ...........................................................................................................................
Example 1 ........................................................................................................................
Example 1 Recommendations .........................................................................................
Cost Control Plans .......................................................................................................................
Documentation ............................................................................................................................
Change Order Revisions ...............................................................................................................
Example 2 ........................................................................................................................
Example 2 Recommendations .........................................................................................
Understanding Changes ..............................................................................................................
Example 3 .........................................................................................................................
Example 3 Recommendations ........................................................................................
Factors Driving Change ................................................................................................................
Client vs Contractor View Point ..................................................................................................
Conclusion ...................................................................................................................................
References ...................................................................................................................................

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List of Figures
Project Life Cycle and Approval Gates ........................................................................................

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Introduction
Not only didnt I know anything, I didnt even suspect anything. Vance Havner [2]
Generally, the first several months, if not years, of a cost engineers profession is mostly on-thejob training. Those who are quick learners survive to be selected for the next project. Those
who can multi-task are given more assignments to juggle. There is often limited budget to train
a cost engineer, and there are few courses to teach the cost engineer the basics of the
profession they may have voluntarily elected. Sometimes a professional arrives in the cost
engineering position through a series of unlikely events.
This paper is intended for entry-level cost professionals. The first part of this paper (Basics)
will introduce some of the basics of cost control, followed by a description of the overall role of
the cost controllers involvement in each project phase. The second part of this paper will
address a key skill for everyone in cost control: change management. It is a major part of a cost
professionals role, and it is important for project success. A few real life examples are included,
followed by recommendations to illustrate the application of the principles introduced in the
text. This paper is focused on conveying to the new cost control professional some basic
concepts so that they may better contribute to the success of their project and organization.

Basics
This first section will outline the cost controllers role, explain the lifecycle of a project, explore
work breakdown structure (WBS) setup, and discuss cost reporting. These concepts provide a
foundation for the change management discussion to follow. This section will provide an entrylevel cost professional with a working definition of their new role. Common terms will be
introduced throughout, and it will be explained how these ideas work together.

The Cost Controllers Role

Cost control is the managing of project funds in order to execute work during the life of a
project. Cost professionals are involved in the early stages of project setup to help plan the
budget breakdown and establish financial reporting requirements. Once the budgets are
broken out, it is the cost professionals role to understand how costs are collected and to track
these costs against the plan. It can be thought of in this way: estimating and planning set up
what should happen, accounting reports what did happen, and cost control reports what
is happening.
The cost professional owns the budget. They are responsible for the financial reporting on the
project. The project manager has final authority to approve/reject changes to the budget and
will direct the cost professional to make adjustments, but it is the cost professionals
responsibility to provide the financial analysis and make appropriate recommendations.
Their input is vital to the WBS set up and progress/performance reporting requirements as they
are the ones who will track against these structures, and they are the ones to reconcile final
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project costs. They must understand the original project scope and execution plan in order to
identify changes or potential changes. They will also follow changes from identification through
execution.

Project Life Cycle

Projects are often funded through a series of gate reviews. Each project gate requires certain
deliverables to be developed and approved in order for the project to be funded to proceed. A
project may be cancelled at any stage if it is no longer deemed necessary by the client. Figure 1,
Project Life Cycle Approval Gates depicts a typical project life cycle.
FEL 1
Define Concept

FEL 2
Optimize

-Factored estimate
-Select 1 or 2 concepts
to optimize

-Optimize concepts
-Set scope
-Set up WBS

FEL 3
Finalize
-Prepare for execution
-Develop full estimate
-Cost control plan
-Procure long lead
items
-Set up contracts

Execution

-Change
management

Operation

-Project closeout
-Final invoices

Figure 1Project Life Cycle and Approval Gates

During Front End Loading (FEL) [3], the project is normally expensed and part of a business
units annual budget. This money is primarily used for determining project scope, developing
conceptual designs, and developing a preliminary project estimate of cost and schedule for
economic evaluations. Starting with FEL 2, most expansion and new facility projects are
capitalized. In FEL 2/3, procurement activities may include commitments for long lead
equipment items. These are specialized items, such as compressors and reactors, that can be
engineered early in FEL and set the scope of the project. Long lead equipment must be
commissioned on a specific date in order to meet the business units revenue generation date
requirements. From the time they are ordered to the time they arrive on site may be several
months, or in some cases, years. Thus, they are ordered as early as possible in order to shorten
the schedule.
A unique aspect of change management during FEL 2/3 is that current funds have to be
managed while the full project estimate is still being developed. The changes that occur during
FEL 2/3 are absorbed into the full project sanctioning estimate. The full estimate incorporates
any FEL 2/3 changes. Should the project be canceled during FEL 2/3, then the company
accountants must be able to determine which expenditures are capitalized and which are
expensed. Some items may fall into a business write-off.
During FEL 1, studies are being done to determine whether or not to pursue a project. These
studies may address optimization, expansion, or compliance issues. The cost controllers
involvement at this stage is minimal.
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During FEL 2, one or two concepts from FEL 1 are selected for optimization. The project team
begins bringing on the engineering contractor. This may be an EPC (engineering, procurement,
and construction) company. The cost controller begins to plan what kinds of contracts and work
breakdown structure (WBS) will be set up for project execution. The cost controller is involved
on a part-time basis during this effort.
During FEL 3, the cost controller is preparing bids for final execution. The cost controller also
works with procurement on determining the terms and conditions of the contracts to be issued.
These are the contracts to which the cost controller will manage the costs of the project, so it is
important for the cost controller to be familiar with them.
Detailed engineering starts in the project execution phase. At this point, the project has
received sanctioned full funds to complete detailed engineering, construction, and project
close-out. The WBS is finalized according to the approved estimate, and the schedule is baselined. It is important that the hours and quantities in the cost reports and in the schedule match
the funded estimate. The cost controller assumes a full-time role reporting on the project
according to the contracts and WBS set up in the FEL stages. The cost controller follows the
work when it transitions to the field and begins to report on construction cost and progress.
Separate reports may be generated for different project team members. The project manager
needs to see only a high level cost report, project engineers need more details on their area of
focus, and construction managers need a cost report for the portion of the work to be executed
in the field.
At mechanical completion, the project is turned over to operations. The cost controllers role is
also complete, although it might be able to provide data in a structure to support benchmarking
analysis, metrics, claims disputes, and final invoice processing. Basically, the cost controller is
the document controller of project invoicing.

Setting Up The WBS

The original budget is set up using the estimate and the project funding authorization as guides.
It gives the baseline from which every project change is measured. As changes are approved on
a project, they are added to the original budget to produce the control budget. The control
budget is constantly changing and gives a snapshot of the authorized funding at a point in time.
It shows the current breakdown of the overall budget.
The WBS breaks down the original budget into manageable categories. In setting up the WBS,
the level of detail, or complexity, should be considered. In setting the level of detail, there is a
trade-off between manageability and transparency. If the WBS is too detailed, managing
changes becomes too cumbersome. This causes the project to be very inflexible toward change,
as even the most minor changes may affect many parts. If it is not detailed enough, changes
may not be easily identified. In this case, overruns and underruns may mask each other if they
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are in the same WBS element. In the overall picture, it becomes unclear which group of
under/overruns is the cause for a change.
Engineering and construction are two separate major WBS categories. Engineering covers all
the tasks needed to develop a design. Construction covers all the tasks related to building what
has been designed. Under construction, there are direct field costs and indirect field costs.
Direct field costs include direct labor, materials, engineered equipment, and subcontracts.
Direct cost, according to RP10S-90 [1], is any labor and material that contribute to the asset
under construction. Direct costs form the tax base of the facility for depreciation and
replacement cost value for insurance purposes. Each of these WBS categories can be further
broken down into categories such as: site/civil work, concrete, structural steel, mechanical
equipment, pipe, electrical, and instrumentation. Each of these categories can be broken down
even further. For instance, there may be a significant amount of work around pipe, and it may
be split out between shop fabricated pipe, and field fabricated pipe. Piping fixtures (tees,
elbows, and valves) may be split out from straight run pipe. This may be helpful to split out if
there is a separate contractor supplying different portions of the pipe.
Along with direct costs, there are also indirect costs. These include all the costs that are
necessary to execute the work but are not directly associated with the finished product. For
instance, a crane may be needed to set a piece of equipment, but the crane itself is not part of
the final product. In this case, the cost of the crane will be an indirect cost. Other indirect costs
may include: field overhead and supervision, temporary facilities, construction equipment
rental, scaffolding, and consumables. All of these costs are necessary to complete the project,
but they are not part of the finished product. A common phrase to help distinguish between
indirect and direct labor is that direct labor is for workers who are on their tools. This means
they are physically constructing the project. They are turning wrenches, welding, painting,
placing concrete.

Cost Reporting
Once the WBS is set up, the cost controller begins tracking against each element. It is important
for the cost controller to understand how costs are collected. Labor is collected through
timesheets. Employees report how much time to allocate to a portion of the work. Sometimes
time is collected through a gate log system, and a timekeeper allocates time for the workers.
Material costs are collected through invoices. As the invoice is received, it settles to a specific
WBS element. Both labor and material costs go through an authorization process. They must be
validated before the recipient agrees to pay. For instance, the gate log may be used to validate
a workers time on site. Discrepancies are easily identified and must be addressed.
Cost reports communicate the financial state of the project. As stated previously, the budget is
set up using the estimate as a guide. Estimated costs are what a project would cost if approved.
Budgeted costs are funds that have been approved to be spent. Committed costs are
contractually obligated to be paid if the contractor to whom they are committed fulfills their
part of the contract. Expended costs are those that have been spent.
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Progress and Performance

Progress reflects what portion of the work has been completed. The schedule is broken down
into activities with an estimated number of hours for each activity. Rules of credit are agreed
upon by the client and contractor that outline how progress is to be earned. These rules of
credit are based not only on work complete, but they may also include other contractual items
to be monitored such as safety, invoice turnaround time, performance, etc. before invoices are
paid. Payment is governed by the terms and conditions of the contract, which are based on
progress and rules of credit.
Depending on the established rules of credit, partial progress may be earned against an activity.
The sum of earned hours across all activities gives the total number of earned hours for the
project. The ratio between earned hours and actual hours is the performance factor (PF). If
hours are earned at the same rate they are spent, PF will be 1.0. If hours are being earned
slower than they are being spent, PF is bad.

Purchase Orders
The budget sets out the authorized amount for each WBS element. These are the funds that
can be committed for that scope of work. Funds are committed when the client releases a
purchase order (PO) to a contractor or supplier. A purchase order is a contract between the
client and contractor. Terms and conditions vary, but if the contractor meets the terms of the
contract, the client agrees to pay the amount agreed upon, according to the terms. Each
purchase order should be written for a clearly defined scope. Purchase orders can be used to
further breakdown the WBS, as multiple POs may fall within the same WBS element. On the
other hand, a single purchase order may affect many WBS elements.

Project Changes
Any number of factors may cause a project not to proceed according to plan. Additional work
may be discovered, execution may change, or a cost saving alternative may be identified. For
example, purchase orders can be used to further breakdown the WBS, as multiple POs may fall
within the same WBS element. Thus, a change to a PO may or may not be a change to the WBS
element budget. In these cases, changes to the PO should be managed separate from the
overall project budget. On the other hand, a single PO may affect many WBS elements. To
further illustrate how POs may be utilized to provide control, consider the following example.

Example 1
Contractor A was awarded the construction portion of a project. They were responsible for
procuring all field material and supplying the field labor and overhead. The Client could have set
up just one PO with multiple line items for each portion; e.g. materials, equipment, labor,
overhead. Instead, the Client chose to split the work into two POs: one PO for material and
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equipment, the other for labor and overhead. As the project progressed, there were multiple
issues with Contractor A falling behind schedule and not being able to make real progress.
Eventually, the client decided to remove the field labor portion of the work from Contractor As
scope and award it to Contractor B. Contractor A would continue the procurement activities for
the materials and equipment. Contractor As labor and overhead PO was cancelled, and a new
PO was created for Contractor B.

Example 1 Recommendations
Because the material and equipment PO had been separated from the labor and overhead PO
from the onset, the transition to the new contractor was successful. To have taken the
materials and equipment procurement scope away from Contractor A would have been to reset
the lead on the long lead items back to zero, which may have put the project well behind
schedule. Having two separate POs allowed one to be cancelled and the other to continue
unhindered.

Cost Control Plans

A cost control plan may be established at the onset of a project that outlines how the project
team plans to handle changes to the project. It outlines the process to be followed, identifying
key personnel involved and describing how the changes are to be implemented and
communicated. It may also include standard forms that are required to document changes. It
communicates to the project team what requirements must be met in order to effect changes.
Without that, a contractor may perform work that they were not asked, nor authorized, to do.
The cost control plan sets the change management requirements.

Documentation
Proper documentation is essential to maintaining a project budget. Changes must be
documented. An entry-level cost control professional should be able to trace back to the
document or form that authorized them to alter the budget. When they increase the amount of
a PO, they need to be able to prove that they were authorized to do so. The cost control plan
should identify the official change form to be used on the project along with the responsible
team member who must authorize changes or payment. Ultimately, these decisions rest with
the project manager, although at times they can be delegated to the construction manager or
another contract administrator. If any other team member were allowed to approve
commitments to a contractor, there is a risk of double-payment, inaccurate forecasts, and overcommitment of project funds.
A change log also helps keep track of changes. The log includes basic information for each
change. It is a summary of all the project changes. It may include a change number or unique
identifier, a short description, originator, basic dates, approval status, and a high-level
breakdown of the cost impacts.
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As changes are identified, they are given a unique identifier, part of which is usually a
sequential number. This makes it very clear when discussing changes with other team
members. Change Order number 17 is much more precise than that one about piping.
There may be several changes dealing with piping. However, most people are not going to be
able to remember which number corresponds to which issue. So, the log will include a brief
description of the change. It is simply a reminder of the issue causing the change. If more
details are needed, one may refer to the actual change form.
The originator is the person who has sufficient knowledge to indentify a change and is able to
explain the cause. Many people may be able to explain that something has changed, but they
may not be able to explain why or how. The originator can be thought of as a go-to person for
more information.

Change Orders Revisions

Change orders are living documents and may need to be revised. Better information comes in,
new portions of the work are affected, and updated quotes or proposals are received. It is not
possible to look at the change form itself and know if there has been a later revision, but the
change log will show which revision is the most current.
On change orders, there is a trade-off between timing and accuracy. Often the excuse is that
the party that identifies a change does not want to formally document the change yet because
the costs are not fully known. They want to wait for an accurate number. Changes should be
documented as soon as they are identified. Costs may not be known right away, but perhaps
the project team can decide on an alternative cost-saving method before the change occurs. If
the change is hidden until accurate costs are determined, the team has had no chance to
avoid the outcome. The team can not proactively pursue mitigation planning. Thus, clients and
contractors need to work together on identifying and responding to changes. As a cost
controller it is necessary to foster a proactive attitude to change rather than a reactive stance
not only for the cost control group, but for the entire project team. Remember, changes are
living documents, and they can be updated.
Once a change has been processed, work proceeds, but the cost professional knows that it is
not entirely over. Tracking progress against changes may be necessary especially for added
project scope. For this reason, a change orders cost may be collected into a separate WBS
element in order to keep it separate from the original scope. This is likely to happen if the
change order is to cover rework caused by another contractor, the client may use these costs as
a basis to seek reimbursement from the contractor at fault.
Occasionally a change form may be filled out For Documentation Only (FDO). This means that
the cost impacts are either minimal or unclear. In either case, these changes must not be
disregarded and should be revisited from time to time. Several minimal cost changes may
eventually be combined into a single, significant change, whereas each one processed
individually would not be worth the effort. It is especially important to revisit changes where
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the cost impact was unclear. If a change is truly FDO, then no one would waste the time
writing it. It may be FDO now because the cost impact is unclear, but it will be revisited in the
future. Consider the following example.

Example 2
Early in the job, the Contractor submitted several change requests for additional materials to be
purchased. It was thought that their original budget would have plenty of money left over in
other categories to be able to cover the amount requested. So, the requests were logged as
For Documentation Only. Nearer to job completion, the contractor found they were
significantly short in several categories. Since there was not extra money in the budget, let
alone enough to cover the FDO changes, the project ran over.

Example 2 Recommendations
There are several issues at work in this example. Poor forecasting did not take into account the
FDO change requests, and poor documentation caused these changes to be overlooked.
Changes should be evaluated as they affect the project forecast at the time that they are
identified. If the change orders create a change to the forecast, they should be logged and
reflected in the cost reports. Logging a change as FDO, and wishfully thinking it will be made up
later on is not recommended. The initial impact should be logged, and if a mitigation plan is
developed later, it should be logged as either a new change or a revision to the original. This
situation could have been avoided if the team had followed a disciplined approach to change
management.
Changes are sometimes written to a contractor in order to bring purchasing documents in line
with what will be invoiced on a time and material (T&M) contract. Care should be taken to
insure that changes are not being requested in a way that will skew performance numbers.
Sometimes changes are written because the productivity factor (PF) is poor. PF is an
assumption or scope element in the basis of estimate. If productivity is noticeably different
than the basis of estimate, it could due to reasons such as out-of-sequence work, weather
conditions, change in scope, change in design, rework due to inspection, quality or errors, etc.
As stated before, this may be an indication that something changed or that something was
not documented or implemented correctly but it is not a reason for a change order. The
purchasing documents may be updated to ensure the contractor is paid even though there is
not a determining root cause. In any event, a change order or trend will probably be issued to
recover the cost due to a change in performance. Any unresolved issues are normally addressed
in the contracts conflict resolution section or in arbitration if necessary.

Understanding Changes
The cost professional must have a clear understanding of changes taking place and the impact
of the changes on the project. To do this, they must first have a clear understanding of the
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original plan. This includes the original budget, baseline schedule, original scope, and execution
plan. Any deviation from these is a change.
When presented with a change request from another team member, it is important to
understand how the data is presented. In some cases, the team member may present an
incremental change, e.g. a budget element needs X number more dollars. In other cases, the
data may represent a cumulative number, e.g. a budget element will have X as a new total. In
both cases, helpful questions to ask are: what was the value before this change, and what will
the value be after this change? For scheduling changes, what was the duration before and after
this change, or what was the completion date before and after the change?
A successful cost professional should be able not only to understand and implement the
changes, but also to communicate the changes to other team members. Project managers rely
heavily on project controls to provide financial data in order to make execution decisions on
projects. Thus, they must also be able to clearly understand the change taking place, even if
they do not get down into the details of the matter.

Example 3
The case is given where a Contractor was awarded the procurement of major equipment for
the project. The Client released the PO to the Contractor with a separate line for each type of
equipment. In the Contractors reporting, the equipment was referenced by the description and
not by the PO line item. Some of the original vendors selected by the Contractor were not able
to meet their obligations and new vendors were selected. This changed the descriptions that
were used by the Contractor they no longer matched the line items on the PO from the Client.
This made it very difficult to identify changes, and especially root causes to the changes. The
granularity set up in the original PO was lost, and eventually the Client had to rely on balancing
to the overall PO value.

Example 3 Recommendations
In this example, neither the contractor nor the client did well to prevent the issue. The client
failed to set reporting requirements, and as such, the contractor did not provide useful reports.
The cost controller for the client should have insisted that the invoice be itemized as per the
contract and returned the invoice for correction and contract compliance.

Factors Driving Change

There are several factors that may drive project changes. These are labor rate change, material
quantity change, productivity change, and scope change. The key word in each of these is
change. It must not be assumed that an increase or decrease is good or bad. Either
direction has an impact on the budget and must be reported. If there is a decrease in a rate, the
project manager may review the Total Installed Cost (TIC) at the time of project sanctioning and
decide to spend the surplus money elsewhere. If this is not truly surplus money and was just
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a temporary trend, this windfall money has now been spent on new scope. Therefore, the
project forecast has increased. Changes must stay within an acceptable variation allowance, say
+/- 0.50 USD on the rate. Deviations within an acceptable variation should not be tagged as
surplus money during the project because they are covered by contingency. Cost deviations
outside of the allowance are deemed a change and not covered by contingency. Instead, they
should only be part of the forecast. The difference between the forecast at completion and the
sanctioning estimate should be identified early to alert the project team of a possible funding
supplement requirement. If the project is going to underrun, then the project may be asked to
return money to the business unit for use on other projects.
Again, productivity change can give an indication of where a change order may have been
needed, but it is not necessarily a reason for a change. A contractor may note a variation in
productivity and issue a change request, but the cost controller should investigate the reason
for the productivity. Change orders are not written so that the contractor can maintain a 1.0
performance factor. They are only for real causes.
Scope change is perhaps the most obvious factor driving change. If a contractor is asked to do
additional work to what they had been previously awarded, a change order is warranted.
However, project scope needs to be clear. Otherwise, there will be disagreement between what
the contractor says is added scope and what the client says. To be conservative, some
contractors will include a disclaimer in their proposal which specifically excludes certain
portions of scope. Later, if they are asked to do the work they had excluded from their
proposal, it is very clearly a change.

Client vs Contractor View Point

When discussing changes, it is important to understand the differences in the point of view of
the client and the contractor. The contractor sees only the portion of the budget pertaining to
their scope of work. The client sees the entire budget as it relates to the project. A change to
the contractors scope may or may not be an increase to the scope of the project. The client
may award scope in several releases. Cases exist where several changes may be submitted by
the contractor before their portion of the budget is depleted and the client chooses to draw
down from contingency.
The capital budget is reviewed and managed differently between the client and contractor. The
client and contractor ideally need an agreement of cost and schedule that provides the client a
product that will meet the project specification and provide the contractor a reasonable profit
for the services provided.
The project manager, for most clients, is focused on the forecast of cost and schedule. The
project control personnel are collecting, reviewing, and challenging invoices and progress
reports submitted by the contractors. They are not focused on the actual control of materials
and schedule updates because their function is reporting. Exceptions or deviations from the
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budget are highlighted and sent up the line of command for resolution. Regularly scheduled
review meetings with the contractor are held to understand and explore resolutions.
Contractors review capital budgets in detail because they are responsible for scheduling the
resources of people and material to meet the cost budget and schedule. In order to manage
their budgeted profit, contractors must manage the cost of labor and materials. There are
various types of contracts available that are selected to manage a project, and all have a direct
correlation to the profit line. The contractor will have a cost and schedule forecast that they
review for maximizing their profit. Whenever a resource can be locked in for a lower price, it
will allow the cost savings to be accrued into the profit margin. This accrual is also used in
events when a budgeted item cannot be covered by the normal project contingency.
The clients first revenue generation date is critical. That is the date the project starts-up, and it
marks the beginning of the payout period. The clients economics to budget the project is based
on the time it takes to payout a project once it is in operation (production). If the project is
delayed or the budget is exceeded, then the promised rate of return on the project promised to
shareholders is diminished. This can affect funding in some cases. Contractors have a similar
scenario. They will analyze projects and determine when their profit has been maximized and
after that point, their return on investment goes into decline. In most cases, the contractors
maximum profit is realized before the project deliverable is finished. A contractor has a point
where they reach maximum profit, which means they have accrued enough savings on pricing
of labor and materials to finish the job with reasonable and customary scope changes while still
meeting their profit requirements. After the maximum profit date comes the profit break-even
point. This is a point where the contractor can finish the project and cover expenses, but there
may be little or no profit remaining. In this scenario, the contractor is trying to meet the
customers budget but there may have been extenuating circumstances that increased
budgeted cost. The third scenario is where the contractor has determined that the costs of the
project has grown due to circumstances that they are unwilling to accept and there is no
contractual remedy to reclaim the cost overruns. In this scenario, the internal business risk
exercise the contractor has performed before accepting the contract is revisited. This business
risk scenario tells the contractor when to stop work and pay out damages that may result. This
event is solely designed to keep the contractor viable and not have to file for bankruptcy.

Conclusion
Change management is a major part of the cost controllers role. Good planning in early project
stages will allow changes to be identified easily and executed successfully in project execution.
Projects can be complicated, and the cost controller should be familiar with each piece and how
the pieces work together.

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References
1. Association for the Advancement of Cost Engineering (AACE International), No. 10S-90: Cost
Engineering Terminology, AACE International Recommended Practices, January 29, 2012.
2. Connell, Lynn V. Getting Used to the Dark. Audio recording of a sermon presented by Pastor
Vance Havner in Glendale, South Carolina, May 10, 1981. 30 min.
3. National Research Council, 2002, Proceedings of Government/Industry Forum,
The Owners Role in Project Management and Preproject Planning, First Edition, National
Academy Press, Washington, D.C.

Gregory J. Whiteside
Fircraft, contracted to Chevron Pipeline
Gregw07@gmail.com

CSC.990.14