Reporting
Performance by Responsibility Centers
A performance report is generally a written document that shows
the up-to-date performance status of a task entrusted to a
responsibility/accounting centre. Performance reports transmit the performance
data covering the actual achievements and deviations from standards, and
highlight the reasons for such deviations in a standard format at a
predetermined frequency to the specified monitoring centre. The frequency of
reporting varies to compile it. The nature and frequency of these reports
encountered in typical major housing construction project are shown as follows.
S.No.
|
Activities per Module
|
Unit
|
Quant-ity
|
Foundation Tasks
|
|||
Modules
Completion Reported Earlier
|
Building Nos.
|
||||||
Completed
Previous Day
|
In Progress Today
|
Planned Next Day
|
|||||
1
|
Layout for excavation
|
-
|
-
|
||||
2
|
Excavation with machine
|
CM
|
400
|
||||
3
|
Base preparation
|
SM
|
360
|
||||
4
|
Anti-termite at base
|
SM
|
362
|
||||
5
|
Polythene sheeting
|
SM
|
362
|
||||
6
|
Shuttering for blinding
|
RM
|
90
|
||||
7
|
Placing concrete M-100
|
CM
|
18
|
||||
8
|
Layout for raft
|
-
|
-
|
||||
9
|
Shuttering for raft
|
SM
|
22.5
|
||||
10
|
Reinforcement for raft
|
MT
|
6.066
|
||||
11
|
Raft concreting M-250
|
CM
|
88.14
|
||||
12
|
Curing raft
|
-
|
-
|
||||
13
|
Bitumen coating raft sides
|
SM
|
362
|
||||
14
|
Lay our for plinth wall
|
-
|
-
|
||||
15
|
Wall shuttering
|
SM
|
485
|
||||
16
|
Wall concreting M-250
|
CM
|
43.78
|
||||
17
|
Deshuttering
|
-
|
-
|
||||
18
|
Curing wall
|
-
|
-
|
||||
19
|
Bitumen coating wall and raft
|
SM
|
319
|
||||
20
|
Back filling
|
CM
|
120
|
||||
21
|
Plinth filling
|
CM
|
305
|
||||
22
|
Anti-termite under GF slab
|
SM
|
172
|
||||
23
|
Polythene sheeting
|
SM
|
225
|
||||
24
|
Shuttering for GF slab
|
SM
|
11
|
||||
25
|
Weld mesh fixing
|
MT
|
0.651
|
||||
26
|
GF concreting M-250
|
CM
|
28.34
|
||||
27
|
Curing GF slab
|
-
|
-
|
||||
In a project, each Control Responsibility Centre generally
accumulates data while accounting performance. This data, either spoken, verbal
or written, is furnished from time to time by the subordinates operating at
various levels to the respective manager incharge of the responsibility centre.
All this data, if communicated to the monitor, can only clutter up his records
and unnecessarily increase his work-load or even the vital data may get lost in
the process. Out of this mass of accounting data, monitor needs relevant
easy-to-analyze data that effects the assigned goals and objectives of the
control centre. The desired input data can best be obtained by the monitor
through suitably designed performance reports taking the following into
consideration:
- What are the short-term goals and long-term objectives assigned to the Responsibility Centre?
- What is the data needed to monitor the performance of these goals and objectives?
- How should this data be obtained from the initiators, viz. in a verbal or a written form?
- What should be the nature, format and frequency of reports to be submitted by each control responsibility centre to the monitor?
- Is the data reported required for controlling the performance of other control centres? If so, who should be asked to initiate the report?
- How accurate should each report be? The degree of accuracy will depend upon the purpose of the report.
- Will the report initiator need additional to submit the report? If so, what and how much?
- Can the report under consideration be eliminated, substituted, combined, rearranged or simplified? This should be re-examined before finalization.
