Bicol University

College of Engineering
Legazpi City
AY 2017-2018

CONTROLLING

JUSTIN DAVID MIÑA

FRANCES CATHERINE A. ORENSE

BSCE 3C

Engr. ANALIZA GRATIL

Instructor
 TABLE OF CONTENTS

Chapter 1

INTRODUCTION

Background of the Study

Objectives

Statement of the Problem

Scope and Limitations

Hypotheses

Significance of the Study

Chapter 2

REVIEW OF RELATED LITERATURE AND STUDIES

Chapter 3

METHODOLOGY

Chapter 4

RESULTS AND DISCUSSION

Chapter 5

Summary of Findings

Conclusions

Recommendations

APPENDICES

Bibliography
 Chapter 1

INTRODUCTION

The researchers’ purpose for conducting the study was stated on this chapter. Here you

will find the background of the study as well as its scope and delimitations.

Background of the Study

The scope of the construction industry is very wide. The most common activity is general

building work which is domestic, commercial or industrial in nature. This work may be new

building work, such as building extension or more commonly, the refurbishment, maintenance or

repair of existing buildings. Larger civil engineering projects involving road and bridge, water

supply and sewage schemes and river and canal work all come within the scope of construction.

Because of the fast growth of populations has created new needs for mobility and

increased the demands for constructing efficient bridge.

Based on an article entitled “Bridge Construction Management” (RK Dhiman,

Superintending Engineer (Civil), BRO, HQ Deepak, Shimla), building a bridge is a complex

undertaking requiring knowledge and expertise. Success of any project depends upon how best

the activities are managed from conception till completion. In case of a bridge, also final

completion depends upon how best the critical issues are managed/ decided during the process of

construction. The management should be fully conversant with the growth of activities in a

bridge project in advance.

The construction industry experienced a wide variety of risks which may occur in

financing, designing, constructing and managing facilities of a project. Control activities are
actions taken to minimize risk. The need for a control activity is established in the risk

assessment process. Risk is defined as the possibility that an event will occur and adversely

affect the achievement of objectives. When the assessment identifies a significant risk to the

achievement of an agency’s objective, a corresponding control activity or activities is determined

and implemented.

Thus, the researchers decided to determine the control activities that may be useful in the

construction of a bridge.

OBJECTIVES

Specifically, this study aimed to:

 Know the importance of control activities and therefore determine the control

activities that may be useful in the construction of a bridge;

 Further understand what is controlling; and to

 Know the risks that may be encountered before, during and after the

construction of a bridge.

STATEMENT OF THE PROBLEM

Main Problem

 What are the control activities that may be useful in the construction of a

bridge?
 Sub Problem

 How are these control activities beneficial to the management?

SCOPE AND LIMITATIONS

This study aimed to determine the control activities that are useful in the construction of a

bridge. Only Civil Engineer(s) who had already experienced a bridge construction project will be

subjected for the conduct of the interview.

SIGNIFICANCE OF THE STUDY

The results of this study will benefit the students. This will serve as reference for future

studies.

ALTERNATIVE HYPOTHESES

 The allocation of resources among control activities should be based on the likelihood

and impact of the risk.

 Excessive use of controls may impede productivity.

 Chapter 2

REVIEW OF RELATED LITERATURE AND STUDIES

This section includes the literature and studies which are taken from various websites

and researches. The researchers believe that these articles are helpful in this study.

REVIEW OF RELATED LITERATURE

This study focuses on determining the control activities that may be usefull in the

construction of a bridge. To its enhancement, the researchers browse the internet and turned the

pages of some books that would greatly help in the study.

Construction projects are initiated in complex and dynamic environments resulting in

circumstances of high uncertainty and risk, which are compounded demanding time constraints.

Construction industry changed significantly over the past several years. It is an industry driven

primarily by private investors; the presence of securitized real estate has

increased considerably. It is vulnerable to the numerous technical and business risks that often

represent greater exposures than those that are traditional.

The meaning of risk changes when time goes on and the meanings differ when they are at the

specific socio-cultural and historical contexts which we are located in. (Deborah Lupton, 1999)

Risk is exposure to the possibility of economic or financial loss or gain, physical damage or

injury, or delay, as a consequence of the uncertainty associated with pursuing a particular course

of action (Cooper, Chapman, 1987). According to Cornelius Keating, risk is not the present

problem which should be immediately addressed, but it is considered as future issues that can be

avoided or mitigated. Risk is considered as a situation which may lead to negative consequences.
 According to the Roberto G. Medina, controlling is one of the main functions of

management. It comes after planning, organizing and directing. Controlling is aimed at

determining whether objectives were realized or not, and if not, by providing means for

achievement. It sees to it that the right things happen, in the right way, and at the right time.

Controlling is important because it complements other management functions.

Controlling is consist of various steps, namely; (1) establishing performance and objectives and

standards; (2) measuring actual performance; (3) comparing actual performance with objectives

and standards; and (4) taking necessary actions based on the results of the comparison.

(Engineering Management, R.G. Medina)

Control activities are the specific policies and procedures management uses to

achieve its objectives

There are three principles relating to control activities. (1) Management designs control

activities to achieve its objectives and respond to risks; (2) Management designs its information

systems and related control activities to achieve its objectives and respond to risks; (3) the

management implements control activities through policies and procedures. (20.24 Control

Activities, July 1, 2017)

Control may be classified either as feedforward, concurrent, or feedback. They make sure

that proper directions are set and that the right resources are available to accomplish them.

Feedforward Controls are accomplished before a work activity begins. Feedforward is a

management and communication term that refers to giving a control impact to an employee or an

organization from which you are expecting an output. It is not just pre-feedback, because

feedback is always based on measuring an output and sending feedback on that output. Pre-
feedback given without measuring output may be understood as a confirmation or just an

acknowledgment of control command.

On the other hand, Concurrent Controls focus on what happens during the work process.

Sometimes called steering controls, they monitor ongoing operations and activities to make sure

that things are being done correctly. Concurrent control is active engagement in a current process

where observations are made in real time. A set of processes are implemented to monitor project

execution to discover and solve problems or potential problems in a timely manner.

While Feedback Controls take place after an action is completed. They focus on end

results, as opposed to inputs and activities.

Preventive activities are designed to deter the occurrence of an undesirable event. The

development of these controls involves predicting potential problems before they occur and

implementing procedures to avoid them.

Detective activities are designed to identify undesirable events that do occur and alert

management about what has happened. This enables management to take corrective action

promptly.

Operational control regulates the day-to-day output relative to schedules, specifications,

and costs. Are products and service output high-quality and delivered on time? Are inventories

of raw materials, goods-in-process, and finished products being purchased and produced in the

desired quantities? Are the costs associated with the transformation process in line with cost

estimates? Is the information needed in the transformation process available in the right form and

at the right time? Is the energy resource being used efficiently?

 Operational control can be a very big job, requiring substantial overhead for

management, data collection, and operational improvement. The idea behind operational control

is streamlining the process to minimize costs and work as quickly and efficiently as possible.

Bureaucratic control is the use of formal systems of rules, roles, records, and rewards to

influence, monitor, and assess employee performance. The biggest advantage of bureaucratic

control is that it creates a command and control cycle for the business leadership. Decision-

making is streamlined when fewer individuals are involved. Since standards and best practices

are usually highlighted during decision-making, bureaucratic control makes an entire

organization more efficient.

One disadvantage of bureaucratic control is that it may discourage creativity and

innovation by making an organization more standardized and less flexible. Business leadership

may be versatile in some organizations, but it is not possible for a few individuals to generate all

possible ideas or plans. This means that bureaucratic control can narrow the scope of possible

ideas and plans. Another disadvantage is that the front- line employees may feel unappreciated

and dissatisfied because they are not allowed to present their ideas; this can lead to heavy

employee turnover. Often organizations with strict bureaucratic control find themselves less able

to adapt to changes in the marketplace, their industry, or the legal environment.

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) – an

organization providing thought leadership and guidance on Internal Control, enterprise risk

management (ERM) and fraud deterrence – has developed a framework for Internal Control.
 The COSO framework: Five essential components in Internal Control. (1) Control

environment; (2) Risk Assessment; (3) Control Activities; (4) Information & Communication;

and (5) Monitoring Activities.

REVIEW OF RELATED STUDIES

Development of management control as a theoretical discipline is linked to seminal an

paper entitled Planning and Control System, which was published by Robert Anthony in 1965.

He defined management control as a function that links strategic planning with operational

control (Otley, 1994). Management control was originally conceived as a solution to the

managerial problems of large, decentralized corporations in developed industrial countries.

Managers had the problem of how to coordinate and control the work of subordinate

organizational units within the corporation. The task was to comply the activities of such units

with the objectives of top management. In addition, it was necessary to provide information to

help managers to be able to correct any deviations from the approved plans. (Sljivic Slavoljub8,

Skorup Srdjan9, Vukadinovic Predrag, 2015)

Over the last 30 years, a lot of bridges were damaged by the flood, such as the Schoharie

Creek Bridge in New York damaged in 1987, the Hatchie Bridge in Tennessee damaged in April

1989, and the Hintze Ribeiro Bridge in Portugal damaged in 2001. Damage of these bridges can

all be attributed to or partially attributed to destabilization of the bridge pier. Generally, a great

majority of bridges are built across rivers, and routinely the water flow force on the pier is

calculated using the methods specified in the design codes. When the rainstorm comes, the pier

is not submerged in water in the downstream side at the moment of the flood impacting the pier,
and the water flow force on the pier at the very moment cannot be determined using the methods

provided by the design codes, since the methods only apply to the case of flood flowing around

the pier. In most cases, the pier is impacted by the flood in a small range of heights; hence the

impact effect and the fluid-structure coupling effect of the flood have a lower influence on the

static analysis of the bridge pier. But when the bridge pier is transiently impacted by the flood

over a large range of heights, for example, a river bridge encountered by a catastrophic flood, or

an inshore bridge struck by a large tidal current, or a bridge pier in the deep water attacked by

big waves; it is necessary to investigate whether the impact effect and the fluid-structure

coupling effect can be neglected. In the design code of bridges, it is stipulated that the

automobile shock effects need to be considered while computing the vehicle loading, whereas

the impact effects of water are not such elaborately specified. The impact effects of fluids are

more widely studied in the field of tubes and pumps, where they are called line shock or water

hammer. However, in the field of bridge engineering, few research efforts are made to examine

the potential destructive effect of the water flow pressure on the pier

From a research abstract entitled “Control Activities” published on July 1, 2008, when

designing and implementing control activities, management should aim to get the maximum

benefit at the lowest possible cost. Consideration should be given to the following: (1)The cost

of the control activity should not exceed the cost that would be incurred by the agency if the

undesirable event occurred; (2) Management should build control activities into business

processes and systems as the processes and systems are being designed; (3) Adding control

activities after the development of a process or system is generally more costly; (4) The

allocation of resources among control activities should be based on the likelihood and impact of

the risk.
 One type of control, specific-action control, attempts to ensure that individuals perform

(or do not perform) certain actions that are known to be desirable (or undesirable). Management

can limit the incidence of some types of obviously undesirable activity by using behavioral

constraints that render the occurrence impossible, or at least unlikely. These constraints include

physical devices, such as locks and key-personnel identification systems, and administrative

constraints, such as segregation of duties, which make it very difficult for one person to carry out

an improper act.

A second type of specific action control is action accountability — a type of feedback

control system by which employees are held accountable for their actions. The implementation

of action-accountability control systems requires: (1) defining the limits of acceptable behavior,

as is done in procedures manuals; (2) tracking the behaviors that employees are actually engaged

in; and (3) rewarding or punishing deviations from the defined limits. Although action-

accountability systems involve the tracking and reporting of actual behaviors, their objective is to

motivate employees to behave appropriately in the future. These systems are effective only if

employees understand what is required of them, and they feel that their individual actions will be

noticed and rewarded or punished in some significant way.

A third type of specific-action control is pre-action review. This involves observing the

work of others before the activity is complete, for example, through direct supervision, formal

planning reviews, and approvals on proposals for expenditures. Reviews can provide effective

control in several ways by: correcting potentially harmful behavior before the full damaging

effects are felt; or influencing behavior just by the threat of an impending review, such as

causing extra care in the preparation of an expenditure proposal. One advantage of reviews is
that they can be used even when it is not possible to define exactly what is expected prior to the

review.
 Chapter 3

METHODOLOGY

This chapter deals with all the procedures use to reach the specified goals of the project.

It also includes research design used to complete the study.

Research methodology is a way to solve the research problem in a systematic manner. It

may understand as a science of studying how the research is done significantly. The

methodology may differ from problem to problem, yet the basic approach towards the research

remains the same.

RESEARCH DESIGN

The researchers chose literature research design because of the abundance of published

articles readily available throughout the worldwide web.

Literature reviews are important because they seek to summarize the literature that is

available on a particular topic. When you undertake literature review, you identify a research

question then seek to answer it by searching for and analyzing a relevant literature. This review

leads to the development of new insights that are only possible when each piece of relevant

information.

The researchers also conduct a brief interview with a civil engineer for more to gather

some first-hand information.

DATA COLLECTION

Through the use of internet, the researchers have gathered data necessary for the topic. A

plethora of articles, studies, and blogs were found but only credible sources were chosen.

Websites that are suspicious were disregarded. Among those that were chosen, the researchers

only used the most relevant data in this research.

A brief interview with an engineer was also performed. Some questions were therefore

asked regarding the topic, which was then answered briefly but in a concise manner.
 Chapter 4

RESULTS AND DISCUSSION

This chapter provides the information, result and discussion of the study that was

conducted by the researchers.

RESULTS

Based from the data browsed from the internet and the interview, the researchers found

out that there were several control activities that may be useful in the construction of the bridge.

The results were as follows:

Through a work zone, drivers are often exposed to numerous hazards (e.g., restrictive,

construction equipment, opposing traffic). A total elimination of work zone hazards is

impractical. Therefore, the designer must devote special attention to reducing a motorist's

exposure to potential hazards. The following sections offer roadside safety criteria that apply

only to the roadside elements within the work zone. These criteria do not apply to detours over

existing routes.

Where a highway or bridge is closed to through traffic, the management needs to

specify alternative procedures, if desired, for flagging and controlling the local traffic through

the work zone. The designer must specify the option for reduced traffic control in the plans and

provide the average daily local traffic in the contract; otherwise the contractor will be required

to provide the same level of traffic control within the section of road closed to

through traffic as would be required for open-highway conditions.

 A construction business may be liable for finished projects that are structurally unsound,

not up to code, or faulty in some other way. If the work doesn't comply with local, state, and

federal building regulations, the client could lose money and look to for reimbursement.

Complying with building codes and safety standards is the best way to prevent this.

Obviously, no one wants a reputation of doing poor work. Luckily, carrying a Bond

demonstrates that your business follows building regulations. If a mistake slips past you, your

client can make a claim on your bond, and your surety provider can cover the damages.

However, unlike other insurance policies, you must pay back any amount your provider pays

toward the claim. Safety of employees at site should be observed very seriously. All the workers

be given briefing about the safety requirements based on the site hazards. Especially when the

simply supported structure is attempted on deep gorge, suitable arrangement should be made to

avoid any accident at site.

Transactions should be authorized and approved to help ensure the activity is consistent

with departmental or institutional goals and objectives. It is important that the person who

approves transactions have the authority to do so and the necessary knowledge to make informed

decisions.

Purchasing and Inventory Controls

 Purchasing Control

buying what is needed at the right quality, at a good price, and for on-time delivery.

 Supply Chain Management

uses information technology to link suppliers and purchasers in cost efficient ways.

 Inventory Control
 ensures that inventory is only big enough to meet immediate needs.

 Economic Order Quantity

places new orders when inventory levels fall to predetermined points.

 Just-in-time Scheduling

routes materials to workstations just in time for use.

Quality control (QC) is the part of quality management that ensures products and service

comply with requirements. It is a work method that facilitates the measurement of the quality

characteristics of a unit, compares them with the established standards, and analyses the

differences between the results obtained and the desired results in order to make decisions which

will correct any differences.

 Total Quality Management (TQM) commits to quality objectives, continuous

improvement, and doing things right the first time.

 Quality Circle is a small group that meets regularly to discuss ways of improving

work quality.

Performance reviews of specific functions or activities may focus on compliance,

financial, or operational issues. Reconciliation involves cross-checking transactions or records of

activity to ensure that the information reported is accurate. Revenue and expense activity

recorded on accounting reports should be reconciled or compared to supporting documents to

ensure that the transactions are recorded in the correct account and for the right amount.

Equipment, inventories, cash, checks, and other assets should be physically secured and

periodically counted and compared with amounts shown on control records. The periodic

confirmation of equipment by individual departments is a physical security control.

 A contractor's tools are their livelihood. Without this equipment, the job simply can't get

done. Some tools can be quickly and easily replaced, but for those that can't, a Property

Insurance policy can be a lifesaver. Additionally, be sure to train workers on how to use,

maintain, and store equipment to prevent damage.

Control activities in this category reduce the risk of error and inefficiency in operations

by ensuring that personnel have the proper education and training to perform their duties

effectively. Education and training programs should be periodically reviewed and updated to

conform to any changes in the agency environment or fiscal processing procedures.

Project managers must also give considerable attention to monitoring schedules.

Construction typically involves a deadline for work completion, so contractual agreements will

force attention to schedules. More generally, delays in construction represent additional costs due

to late facility occupancy or other factors. Just as costs incurred are compared to budgeted costs,

actual activity durations may be compared to expected durations. In this process, forecasting the

time to complete particular activities may be required.

Control activities, no matter how well designed and executed, can provide

only reasonable assurance regarding achievement of objectives. The likelihood of achievement is

affected by limitations inherent in all control systems.

It is said that the best way to protect workers is to remove or eliminate the hazard from

the workplace using the following hazard control methods; (1) Substitution. (2) Engineering

Controls.
 Process control involves changing the way a job activity or process is done to reduce the

risk. Monitoring should be done before and as well as after the change is implemented to make

sure the changes did, in fact, control the hazard.

DISCUSSION

Regular construction controls don’t only provide a basis for the standard security and

traffic security of buildings, but they are also requirements for the long-term preservation of

buildings. It is possible to make detailed maintenance recommendations through regular

construction controls in order to avoid later extensive building restorations or maintenance.

When it comes to complex, serious or vague damages detailed object-related failure analysis,

which are beyond the construction control, could become necessary.

The effectiveness of controls will be limited by the fact that decisions must be made with

human judgment in the time available, based on information at hand and under the pressures to

conduct business.

Even if control activities are well designed, they can break down. Personnel may

misunderstand instructions or simply make mistakes. Errors may also stem from new technology

and the complexity of computerized information systems.

Even in an effectively controlled agency, high-level personnel may be able to override

prescribed policies or procedures for personal gain or advantage. This should not be confused

with management intervention, which represents management actions to depart from prescribed

policies or procedures for legitimate purposes.

 Collusion between two or more individuals can result in control failures. Individuals

acting collectively often can alter financial data or other management information in a manner

that cannot be identified by the control system.

In determining whether a particular control activity should be established, the cost of

establishing the control must be considered along with the risk of failure and the potential

impact. Excessive control is costly and counterproductive. Too little control presents undue risk.

Agencies should make a conscious effort to strike an appropriate balance.

Every agency must prioritize control activities because resources are not available to put

every control activity into practice.

People in the business world expect projects to be done on time. In the construction

industry, though, any number of unforeseen obstacles can prevent a project from being

completed on schedule. Building materials can be delivered too late, tools can break, and plans

might have to be redrawn entirely if something unexpected is discovered.

To minimize the impact of missed deadlines, keep the lines of communication open with

your client. If you must push a deadline back, fill them in immediately, and amend your contract

to reflect the new dates.

No matter how hard you strive to create a safe work area, a construction site is a

dangerous place full of potential hazards. This can be especially true for people unfamiliar with

safety rules, such as clients who are visiting the worksite. Even veterans of the construction

industry can be hurt on the job, including your employees.

For this reason, always enforce safety regulations and train your crew on worksite safety

to minimize the risk of injury.

 Substitute dangerous chemicals, equipment or work methods with safer and less

hazardous ones to eliminate the hazard altogether. For example, replace the open-topped manual

skinner used for skinning pieces of meat with an automated skinner. The manual skinner

exposes workers to the hazards of amputations and skinning of the hands and forearms, while the

automatic skinner feeds the meat on a conveyor belt to an enclosed blade. While Engineering

controls are used to make changes to the work environment, machine or piece of equipment,

often reducing the hazard at the source. For example, exhaust ventilation can be used to remove a

harmful substance such as carbon dioxide (dry ice) from the air.
 Chapter 5

SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

This section presents the findings, conclusions and recommendations of the study.

Summary of Findings

The researchers found out that control activities occur at all levels and functions of a

management. Management should establish control activities that are effective and efficient.

There are various control activities that are useful in the construction of a bridge. The site shall

be carefully studied and the method adopted shall give the greatest accuracy of measurement,

and the best chance to check important measurements by alternative methods.

The following are descriptions of some commonly used control activities. This is not an

exhaustive listing of the alternatives available to management.

Authorization – Control activities in this category are designed to provide reasonable

assurance that all transactions are within the limits set by policy or that exceptions to policy have

been granted by the appropriate officials.

Review and approval – Control activities in this category are designed to provide

reasonable assurance that transactions have been reviewed for accuracy and completeness by

appropriate personnel.

Verification – Control activities in this category include a variety of computer and

manual controls designed to provide reasonable assurance that all accounting information has

been correctly captured.

 Reconciliation – Control activities in this category are designed to provide reasonable

assurance of the accuracy of financial records through the periodic comparison of source

documents to data recorded in accounting information systems.

Physical security over assets – Control activities in this category are designed to

provide reasonable assurance that assets are safeguarded and protected from loss or damage due

to accident, natural disaster, negligence or intentional acts of fraud, theft or abuse.

Segregation of duties – Control activities in this category reduce the risk of error and

fraud by requiring that more than one person is involved in completing a particular fiscal

process.

Education, training and coaching – Control activities in this category reduce the risk

of error and inefficiency in operations by ensuring that personnel have the proper education and

training to perform their duties effectively. Education and training programs should be

periodically reviewed and updated to conform to any changes in the agency environment or

fiscal processing procedures.

Process control involves changing the way a job activity or process is done to reduce the

risk. Monitoring should be done before and as well as after the change is implemented to make

sure the changes did, in fact, control the hazard.

Conclusions

Based from the researches and interview conducted by the researchers, the following

conclusions were drawn:

 1. The control activities used in the construction of the bridge are very helpful in the

success of the project.

2. Control activities are the policies, procedures, techniques, and mechanisms that help

ensure that management’s response to reduce risks identified during the risk

assessment process is carried out.

3. The most important control activities involve segregation of duties, proper

authorization of transactions and activities, adequate documents and records,

physical control over assets and records, and independent checks on performance.

4. Selecting an appropriate control is not always easy. It often involves doing a risk

assessment to evaluate and prioritize the hazards and risks. In addition, both "normal"

and any potential or unusual situations must be studied. Each program should be

specially designed to suit the needs of the individual workplace. Hence, no two

programs will be exactly alike.

5. The control of the hazardous materials is very important.

RECOMMENDATIONS

 The researchers therefore recommend to find a suitable research design for your project.

 As much as possible, conduct an interview regarding the topic.

 Don’t lose hope whenever your prospect interviewee rejected you.

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