👉በሀገራችን ኢትዮጵያ በግንባታው ዘርፍ የሚታዩ ዋና ዋና ችግሮች:-

🚧በኮንስትራክሽንፈ ኢንዱስትሪ የማጭበርበር አመለካከትና ተግባር የሚስተዋልበት ነባራዊ ሁኔታ መኖሩ

🚧በኮንስትራክሽን ኢንዱስትሪ የሰለጠነና የሙያ ብቃቱ የተረጋገጠ የሰው ኃይል እጥረት ያለ መሆኑ

🚧የኮንስትራክሽን ፕሮጀክቶች ስራ አመራር እና የቴክኖሎጂ ሽግግር የተሳለጠ ያለመሆኑ

🚧በኮንስትራክሽን ኢንዱስትሪ የሚሠማሩ አማካሪዎችና ተቋራጮች መካከል ተወዳዳሪነት በሚፈለገው ደረጃ ማድረስ ያልተቻለ መሆኑ

🚧ለኮንስትክሽን ኢንዱስትሪ የሚያስፈልጉ ግብዓቶች ቀጣይነት ያለው የአቅርቦት ሠንሠለት ያልተዘረጋ መሆኑ

🌟ለኮንስትራክሽን ኢንዱስትሪ መስፋፋትና መጠናከር የተመቻቸ ሁኔታ የሚፈጥር የፋይናንስና የማሽነሪ አቅርቦት ሥርዓት የተጠናከረ ያለመሆን

🌟የኮንስትራክሽን ኢንዱስትሪ ዋና ዋና ባለሚናዎች በተቀናጀና በተደራጀ መንገድ ለዘርፉ የተፋጠነ ዕድገት በጋራ የሚሰሩበት ሁኔታ ያለመፈጠሩ

🌟የህንፃ ግንባታና መጠቀሚያ ፈቃድ አሰጣጥና ቁጥጥር አገልግሎት የተጠናከረ ያለመሆን

🌟ፈርጀ ብዙ ሥራዎች ከኮንስትራክሽን ኢንዱስትሪ ሥራዎች ጋር ተጣጥመው የሚታቀዱበትና የሚተገበሩበት ሥርዓት ያለመዘርጋቱ

🌟የኮንስትራክሽን ኢንዱስትሪ ልማት ፕሮግራም ወይም ፓኬጅ አዘጋጅቶ በተሟላና በቀጣይነት ያለመተግበር

🌟ለባለሞያዎችና ስራተቋራጮች የሚደረግ የአቅም ግንባታ ድጋፍ እጅግ አናሳ መሆን

@etconp

👉Earned Value Management (EVM) – A Key to Project Success

⏺Earned Value Analysis (EVA) allows project managers to measure actual project performance beyond basic cost and schedule tracking.

🔹 What is Earned Value Management (EVM)?

⏺EVM is a systematic approach to integrating cost, schedule, and scope to assess project performance and predict future outcomes.

💡 Why Use EVM?

⏺EVM helps determine if a project is on schedule and within budget by evaluating cost and schedule progress against actual accomplishments.

🔎 Performing EVM Analysis: Key Data Points

📌 Planned Value (PV) [Budgeted Cost of Work Scheduled – BCWS]
The authorized budget for scheduled work at a given time.

• Current PV: Budget allocated for work scheduled within a specific period (days, weeks, months).
• Cumulative PV: Total budget for all scheduled work up to a given date.

📌 Actual Cost (AC) [Actual Cost of Work Performed – ACWP]
The actual expenditure incurred to complete work.

📌 Earned Value (EV) [Budgeted Cost of Work Performed – BCWP]
The “worth” of work completed based on the original budget.

📈 Variance Analysis: Measuring Performance

📍 Schedule Variance (SV) = EV – PV
🔹 (+) On Schedule
🔹 (-) Behind Schedule

📍 Cost Variance (CV) = EV – AC
🔹 (+) Underrun (Cost Savings)
🔹 (-) Overrun (Over Budget)

📊 Performance Indicators: Efficiency Measures

📍 Schedule Performance Index (SPI) = EV / PV
🔹 SPI > 1.0 → Project is Ahead of Schedule
🔹 SPI < 1.0 → Project is Behind Schedule

📍 Cost Performance Index (CPI) = EV / AC
🔹 CPI > 1.0 → Project is Under Budget
🔹 CPI < 1.0 → Project is Over Budget

📌 Forecasting Project Cost at Completion

📍 Estimate at Completion (EAC) = AC + ETC
Provides an updated forecast of total project cost.

📍 Estimate to Complete (ETC)
The remaining cost required to complete the project.

📍 Budget at Completion (BAC)
The total authorized budget for the project.

📍 Variance at Completion (VAC) = BAC – EAC
🔹 (+) Project will finish under budget
🔹 (-) Project will finish over budget

✅ Best Practice: Regular EVM analysis ensures better cost control, schedule tracking, and improved decision-making throughout the project lifecycle.

Yonatan Tadesse (PMP)®

@etconp

👉Types of Planning Reports

💫Types of reports are one of the most important topics to be aware of, due to their great importance in the business.

⏺Reports are the primary means of presenting project data to senior management, managers, and engineers in various departments.

⏺And sometimes it requires a specific report from you for example Earned value report only

⏺Here is an explanation of a range of important types of reports:

🚧1. Progress Report:

This type describes the status of what has been implemented from the project since the last monthly report.

⏺It includes:

1- Outline Progression Details
2- Work Completed
3- Equipment Used
4- Workers On Site
5-Task Locations
6- Delays
7- Incidents
8- Compare Activity Progress With The Project Plan

🚧2. Status Report:

Describes the current status of the project at a specific time based on the planned performance measurement rates (Performance Measurement Baseline).

⏺It includes:

1- Overall Project State
2- Performance Measurement Baseline
3- Key Milestones
4- Deliverables Status
5- Project Overall Dates
6- Planned VS Actual VS Forecast
7- Risks / Issues

🚧3. Forecasting Report:

Describes what is expected for the future based on current and future performance.

⏺It includes:

1- Expected Status
2- Expected Dates
3- Predicting Future Performance

🚧4. Variance Report:

⏺Used to compare planned performance with actual performance both in terms of time and costs.

⏺It includes:

1- "Planned Progress" VS "Actual Progress".
2- Planned Vs Actual Volume of Work.
3- Variance Qty & %

🚧5. Trend Report:

This type is very important for senior management, as it compares the performance of the project over the life of the project.

It helps predict the expected performance in the remainder of the project.

⏺It includes:

1- Comparison between current performance & last performance of the project.
2- Project performance over time

🚧6. Earned Value Report:

It is concerned with project costs in terms of plan, actual, and earned value using earned value management equations.

⏺It includes:

1- Planned Value
2- Earned Value
3- Actual Value
4- Cost Variance
5- Schedule Variance
6- Cost Performance Index
7- Schedule Performance Index
8- Estimated Cost at Completion

@etconp

👉የኢትዮጵያ መንገዶች አስተዳደር ከአገር በቀል የስራ ተቋራጮች ጋር ውይይት አካሄደ

የኢትዮጵያ መንገዶች አስተዳደር በአገር በቀል ኮንስትራክሽን ኢንዱስትሪ ዘርፍ እያጋጠሙ ያሉ ተግዳሮቶችን እንዲሁም  የቀጣይ መፍትሄና አካሄዶችን አስመልክቶ ከአገር በቀል የስራ ተቋራጮች ጋር ውይይት አካሂዷል።

በውይይት መድረኩ የኢፌዲሪ ከተማና መሠረተ ልማት ሚኒስቴር ማኒስትር ድኤታ አቶ የትምጌታ አስራት ፣ የኢትዮጵያ መንገዶች አስተዳደር ዋና ዳይሬክተር ኢንጅነር መሐመድ አብዱራህማን  ፣ ሌሎች የፌዴራል ከፍተኛ የስራ ኃላፊዎች ፣ ሀገር በቀል የስራ ተቋራጭ ድርጅት ባለቤት እና ስራ አስኪያጆች እና ከኢትዮጵያ መሃንዲሶች ማህበር የተውጣጡ እንግዶች ተሳትፈዋል፡፡

በባለፋት ዓመታት ሲያጋጥሙ የነበሩ አለምአቀፍና  ሀገር አቀፍ ተፅዕኖዎች በመንገድ ግንባታ ዘርፉ ላይ ተፅዕኖ ሲያሳድሩ ስለመቆየታቸው በመድረኩ  ጥናታዊ ፅሁፍ ቀርቦ ውይይት ተደርጎበታል።

አሁን ላይ ዘርፉን እየፈተኑ ይገኛሉ ተብለው በጥናታዊ ፅሁፉ ከቀረቡ ተፅዕኖዎች መካከል የፀጥታ ችግር ፣ የወሰን ማስከበር ፣ የኮንስትራክሽን ቁሳቁሶች እና ማሽነሪዎች ዋጋ መጨመር ፣ የአንዳንድ የስራ ተቋራጮች ደካማ ፕሮጀክት አስተዳደር ችግር እና የክፍያ እጥረት  በዋንነኛነት የሚጠቀሱ መሆናቸው ተገልጿል፡፡

በእነዚህ ጫናዎች ምክንያት የግንባታ ሂደት መዘግየት ፣ የዋጋ ልዩነት መፈጠር ፣ የጥራት ችግሮች መስተዋል ፣ በኮንትራት ሂደት ላይ የሚያተኩሩ የህግ ክርክሮች መፈጠር እና የፕሮጀክት መቋረጥ ሂደቶች እየተስተዋሉ ስለመሆናቸው ታውቋል።

የኢትዮጵያ መንገዶች አስተዳደር ከተለያዩ የመስተዳድር ከሌሎች ባለድርሻ አካላት ጋር በመተባበር በርካታ ስራዎችን እየሰራ የሚገኝ በመሆኑ ከዚህ ቀደም ይስተዋሉ የነበሩ  ችግሮች አሁን ላይ በከፊል እየተቀረፉ ስለመሆናቸው በሰነዱ ቀርቧል።

ኢመአ በስራ ተቋራጮች ላይ የሚስተዋሉ ችግሮችን በአግባቡ ፈትሾ ለውይይት ማቅረቡ የሚያስመሰግነው ስለመሆኑ አስተያየታቸውን የሰጡ የስራ ተቋራጮች ተጨማሪ ያሏቸውን አስተያየቶችም ገልፀዋል።

በዘርፉ ከዋጋ ግሽበት ፣ የፀጥታ ፣ የክፍያ ፣ የታክስ ፣ የወሰን ማስከበርና የመሳሰሉ ዘርፈ ብዙ ተግዳሮቶች እየፈተኑን በመሆኑ የሚመለከተው የመንግስት አካላት አፋጣኝ መፍትሄ ሊሰጠን ይገባል ሲሉ የስራ ተቋራጮቹ ጠይቀዋል ።

በወቅቱ በከተማ እና መሰረተ ልማት ሚኒስቴር ሚኒስትር ድኤታ ክቡር አቶ የትምጌታ አስራት እና  በኢመአ ዋና ዳይሬክተር ኢንጅነር መሐመድ አብዱራህማን የማጠቃለያ ሃሳቦች ተሰጥተዋል።

አሁን ላይ እየተስተዋሉ ያሉ ችግሮች የአንድ ወገን ብቻ አለመሆናቸውን በመገንዘብና ሁላችንም ራሳችንን በመፈተሽ እየተስተዋሉ ያሉ ችግሮችን በጋራ ልንቀርፍ ይገባል ሲሉ የኢመአ ዋና ዳይሬክተር ኢንጅነር መሐመድ አብዱራህማን ገልፀዋል፡፡

የከተማ እና መሰረተ ልማት ሚኒስቴር ሚኒስትር ድኤታ ክቡር አቶ የትምጌታ አስራት በበኩላቸው በከተማ እና መሰረተ ልማት ሚኒስቴር እና በኢትዮጵያ መንገዶች አስተዳደር  ደረጃ ሊቀረፉ የሚችሉ ጉዳዮችን  ለመቅረፍ ከዛሬ ጀምሮ እንቅስቃሴ ይደረጋል ያሉ ሲሆን ፣ መንግስት ዘርፉን ለማጠናከር በርካታ ስራዎች እየሰራ እንደሚገኝም  ገልፀዋል፡፡

@etconp

👉 INTERCON Construction Chemicals 

● Concrete Admixtures
● Bonding Agents
● Waterproofings
● Wall Putty, Prime Coat
● Concrete Repair Mortar
● Floor hardener, Epoxy
● Grout, Self-level mortar
● Quartz paint, Contextra
● Tile Adhesive & Tile Joint Fillers 
● Geotextiles and other construction chemicals and materials

Tel: 0961955555
Address: Signal, around signal mall

ታምራት  ፕሌት እና ጄቦልት አቅራቢ

📍ኢትዮጵያ ዉስጥ የትም እንልክሎታለን

0904040477
0911016833

👉Construction Accounting Formulas

1. Gross Profit = Sales – Cost of Goods Sold

2. Gross Profit Margin = (Gross Profit / Sales) x 100

3. Operating Profit = Gross Profit – Operating Expenses

4. Operating Profit Margin = (Operating Profit / Sales) x 100

5. Net Profit Margin = (Net Profit / Sales) x 100

6. Return on Investment (ROI) = (Gain/Cost) x 100

7. Return on Equity (ROE) = (Net Profit / Shareholder Equity) x 100

8. Asset Turnover = Sales / Total Assets

9. Inventory Turnover = Cost of Goods Sold / Average Inventory

10. Days Sales Outstanding (DSO) = Accounts Receivable /Sales x Number of Days

11. Days Inventory Outstanding (DIO)= Inventory / Cost of Goods Sold x 365

12. Current Ratio = Current Assets / Current Liabilities

13. Quick Ratio = (Current Assets – Inventory) / Current Liabilities

14. Debt-to-Equity Ratio = Total Debt / Shareholder Equity

15. Earnings Per Share (EPS) = Net Profit/Number of Shares

16. Price-Earnings Ratio (P/E Ratio) Stock Price / EPS

17. Break-Even Point (BEP) = Fixed Costs/ (Selling Price -Variable Costs)

18. Margin of Safety = (Sales – BEP) / Sales

19. Cost of Goods Sold (COGS) = Direct Materials + Direct Labor Overheads

20. Operating Leverage = (Operating Profit/Sales) x (Sales /Fixed Costs)

21. Financial Leverage = (Net Profit/Operating Profit) x (Operating Profit / Sales)

22. Return on Assets (ROA) = Net Profit/Total Assets

23. Return on Capital Employed (ROCE) EBIT / (Total Assets – Current Liabilities)

24. Residual Income (RI) = Net Profit (Total Assets x Cost of Capital)

25. Economic Value Added (EVA) = Net Profit – (Total Assets x Cost of Capital)

26. Cash Conversion Cycle = DIO + DSO-Days Payable Outstanding (DPO)

27. Asset Utilization Sales / Total Assets

28. Profitability Index (PI) = Present Value of Future Cash Flows/Initial Investment

29. Accounting Rate of Return (ARR) = Average Annual Profit/Average Investment

30. Payback Period = Initial Investment / Annual Cash Inflows

31. Discounted Payback Period = Initial Investment/Discounted Cash Inflows

32. Net Present Value (NPV) = Present Value of Future Cash Flows Initial Investment

33. Internal Rate of Return (IRR) = Discount Rate that sets NPV to zero

34. Cost of Capital = Weighted Average of Debt and Equity Costs

35. Weighted Average Cost of Capital (WACC) = (Cost of Debt x Debt) + (Cost of Equity x Equity)

36. Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) = Net Profit + Interest + Taxes + Depreciation + Amortization

37. Interest Coverage Ratio = EBIT/Interest Expenses

38. Cash Flow Margin = (Operating Cash Flow / Sales) x 100

39. Cash Flow Return on Investment (CFROI) = Operating Cash Flow/Total Assets

40. Free Cash Flow (FCF) = Operating Cash Flow – Capital Expenditures

@etconp

👉Procedure for rebound hammer test:

💫It is essential to calibrate the rebound hammer tool before using it to test a concrete section.

⏺The hammer is tested against a test anvil made from steel to calibrate the rebound hammer.

⏺The steel anvil has a Brinell hardness number approximately equal to 5000N/mm2.

⏺After successful calibration against the test anvil, the rebound hammer is pressed against the concrete surface orthogonally to take the readings from the graduated scale in the hammer itself.

🚧The hammer is kept horizontal against vertical surfaces. When we align the hammer at any alternative angle other than 90o against any surface gives a different value for the same concrete.

⏺The rebound value varies with the type of application. Approximate impact energies are different for different surface applications.

🌟Some average impact energy levels are given below for various applications:

1. Normal Weight Concrete - 2.25

2. Light Weight Concrete - 0.75

3. Mass Concrete Testing - 30.00

@etconp

👉Youtube ላይ ከኛ መስራት የምትፈልጉ በ @Philemona7 ይፃፉልን

💫Subscribe እና Share በማረግም አግዙን👇

https://youtube.com/@ethiopianconstruction?si=i3B2u9LyWBNjqAAO

👉𝑬𝒗𝒐𝒍𝒖𝒕𝒊𝒐𝒏 𝑶𝒇 𝑪𝒐𝒔𝒕 𝑪𝒐𝒏𝒕𝒓𝒐𝒍 𝑺𝒚𝒔𝒕𝒆𝒎

💫Evolutionary diagram of cost control system & certain activities involved in cost control process based on IFAC’s (1998) framework.

⏺Changes in certain activities & tools involved in cost control system, reflect changes in management accounting role in different periods.

🏷𝐓𝐚𝐫𝐠𝐞𝐭 𝐂𝐨𝐬𝐭𝐢𝐧𝐠 (𝐓𝐂) is seen to be a shift from traditional control system focusing on standard costs analyzed after production process toward strategic cost control system focusing on cost control in earlier stages of production process. However, through cost control system development stages, recent management accounting techniques have great advantages coming from its close linkages with company profit planning strategy.

⏺Cost improvement activities linkage with overall strategic planning processes ensure achievement of long-term profit goals without being concerned with meeting standard costs & analyzing variances being used in traditional cost control system.

⏺Monden & Hamadah (1991) claim that TC must be closely connected with company profit planning.

⏺They report that a company focused only on costs may be biased against high cost/high profit products, means TC link with company strategic profit planning would put in personnel minds that company ultimate goal is highest profit, not cost reduction.

⏺Based on Daihatsu experience presented by Monden & Lee (1993), Kaizen Costing practiced by using actual production costs of previous year as cost base of current year. However, this is functioning in a similar way as a budgetary control system in standard costing process.
Then, cost reductions will be determined from this cost base figure & ratio of cost reduction amount to cost base is called 𝐂𝐨𝐬𝐭 𝐑𝐞𝐝𝐮𝐜𝐭𝐢𝐨𝐧 𝐑𝐚𝐭𝐞 (𝐂𝐑𝐑).

🏷CRR is established for each element of cost base at each year-end for following year. Hence, total 𝐊𝐚𝐢𝐳𝐞𝐧 𝐂𝐨𝐬𝐭𝐬 would reflect integrated target reduction rates of all cost base elements. Certain changes might happen in mid-year due to design change of model & mixed model production alteration.

⏺In this case, 𝐕𝐚𝐥𝐮𝐞 𝐄𝐧𝐠𝐢𝐧𝐞𝐞𝐫𝐢𝐧𝐠 (𝐕𝐄) comes into practice in design stage & TC is also applied in this stage. As VE is cost reduction activity involves functional changes in new product development stage, it differs from 𝐕𝐚𝐥𝐮𝐞 𝐀𝐧𝐚𝐥𝐲𝐬𝐢𝐬 (𝐕𝐀) technique where the last focuses only on cost reduction activities involved in design stages of existing products (Monden & Hamadah, 1991).

⏺This supports active integration between Kaizen Costing & TC to attain company total cost management goal.

🏷𝐓𝐨𝐭𝐚𝐥 𝐂𝐨𝐬𝐭 𝐌𝐚𝐧𝐚𝐠𝐞𝐦𝐞𝐧𝐭 (𝐓𝐂𝐌) role is being severe in product design & development stage & production stage. This contrasts with traditional cost management role limited in production stage for cost control purpose.

@etconl

👉ውድ ቤተሰቦቻችን ዛሬ ምርጥ ቲቶርያል ሰርተንላቹዋል ይህም በ SAP ሶፍትዌር ተጠቅመን Retaining Wall ዲዛይን እንደምናረግ ነው

🙏ለ YOUTUBE ቻናላችን አዲስ ከሆኑ SUBSCRIBE በማረግ ቤተሰብ ይሁኑ እንዲሁም ለወዳጅዎ ያጋሩ

https://youtube.com/@ethiopianconstruction?si=i3B2u9LyWBNjqAAO

🖱How We Design Retaining Wall Using SAP👇

https://youtu.be/_riE2nK87O4

👉𝑳𝒊𝒒𝒖𝒊𝒅𝒂𝒕𝒆𝒅 𝑫𝒂𝒎𝒂𝒈𝒆𝒔/𝑼𝒏𝒍𝒊𝒒𝒖𝒊𝒅𝒂𝒕𝒆𝒅 𝑫𝒂𝒎𝒂𝒈𝒆𝒔
/𝑷𝒆𝒏𝒂𝒍𝒕𝒚

🌟Liquidated damages indicate compensation agreed upon by parties entering into contract & is payable by party who breaches contract to a non-breaching party.
Also, it has fixed amount contractually defined as a reasonable estimate of actual damages to recovered by one party in case the other party breaking the contract.

⏺If parties in contract have properly settled number of LDs, sum fixed, measure of damages for violation of contract.
It doesn't matter if actual damages are more than or less than fixed damage amount.
Distinction between a penalty & substantial liquidated damages is complex to apply.

⚡️𝐂𝐨𝐧𝐬𝐞𝐪𝐮𝐞𝐧𝐜𝐞𝐬 𝐨𝐟 𝐋𝐃𝐬:

⏺Main essence of contract is performance.

▶️Parties in contract generally involve their expectation in terms of damage, which is caused by failure of either party to perform its duty.

▶️LDs specify number of damages to be compensated by breaching party if it fails to perform specified obligations & otherwise in event of certain types of breaches under contract.
Also, amount agreed as liquidated damages describe estimate of parties regarding actual damages suffered by non-breaching party in event of a specified breach of contract by other (breaching) party.
By this, parties can save on a lot of time, money & energy on potential conflicts in Liquidated damages.

🎲𝐃𝐢𝐬𝐬𝐢𝐦𝐢𝐥𝐚𝐫𝐢𝐭𝐲 𝐛𝐞𝐭𝐰𝐞𝐞𝐧 𝐋𝐢𝐪𝐮𝐢𝐝𝐚𝐭𝐞𝐝 𝐃𝐚𝐦𝐚𝐠𝐞𝐬 & 𝐔𝐧𝐥𝐢𝐪𝐮𝐢𝐝𝐚𝐭𝐞𝐝 𝐃𝐚𝐦𝐚𝐠𝐞𝐬

⏺LDs referred to as ascertained damages of which cost has fixed by parties during contract formation.
Wounded party in contract can accumulate compensation upon a specific breach.
It also aids in recovery of amount breached by avoiding necessity of proof of loss.

⏺LDs clarify procedure relating to any types of conflicts & may persuade performance of a contract.
LD clause directs right of parties after breach of contract.

⏹Unliquidated damages are not a pre-fixed or restricted amount.

⏺Damages that claimed for 𝐔𝐧𝐟𝐨𝐫𝐞𝐬𝐞𝐞𝐚𝐛𝐥𝐞 𝐃𝐚𝐦𝐚𝐠𝐞 are known as unliquidated damages.

⏺Ascertaining exact amount for compensation has a bit difficult in this case since amount is unliquidated.

⏺It's extremely necessary for including a provision for unliquidated damages in a contract.

⏺As it assists parties to recover those losses which aren't possible to estimate.

📜𝐂𝐨𝐧𝐜𝐥𝐮𝐬𝐢𝐨𝐧:

🏷𝗟𝗶𝗾𝘂𝗶𝗱𝗮𝘁𝗲𝗱 𝗗𝗮𝗺𝗮𝗴𝗲𝘀

Damages pre estimated & specified in contract (either % or an amount).

🏷𝗨𝗻𝗹𝗶𝗾𝘂𝗶𝗱𝗮𝘁𝗲𝗱 𝗗𝗮𝗺𝗮𝗴𝗲𝘀

Damages not specified in contract & shall be determined by court in case of dispute.

⏺𝗣𝗲𝗻𝗮𝗹𝘁𝘆

Word penalty considered to be void & null in contracts governed by common law

@etconp