Financial Management & Accounting

Cost Control & Budgeting in Construction Projects

Keeping construction projects on budget is like walking a tightrope. One wrong step and you can find yourself plummeting into a pit of cost overruns. Thats why cost control and budgeting are absolutely crucial in construction financial management. They arent just about keeping track of the money; theyre the foundation upon which successful projects are built.


Think of the budget as the projects blueprint for spending. It lays out how much money is allocated to each phase, from the initial site survey to the final coat of paint. A detailed budget, broken down into manageable chunks, allows project managers to see where the money is going and, more importantly, where it should be going. This granular approach allows for proactive adjustments and prevents nasty surprises down the line.


But a budget is just a piece of paper without effective cost control. This is the active part of the equation, the boots-on-the-ground effort to keep spending in line with the budget. It involves constant monitoring of actual costs versus budgeted costs, identifying variances, and taking corrective action. Maybe the price of lumber has skyrocketed, or unexpected site conditions require additional excavation. Cost control allows project managers to address these challenges head-on, exploring alternative materials, adjusting timelines, or negotiating with subcontractors to keep the project on track.


Effective cost control and budgeting rely on accurate and timely information. This is where accounting comes into play. Robust accounting systems track every penny spent, providing real-time data that informs decision-making. Regular cost reports, variance analysis, and forecasting tools enable project managers to see the big picture and make informed choices. Without accurate accounting, cost control becomes a guessing game, and budgets quickly become irrelevant.


Ultimately, cost control and budgeting arent just about saving money; theyre about delivering projects successfully. They provide the framework for sound financial management, allowing project managers to make informed decisions, mitigate risks, and ultimately, complete projects on time and within budget. It's the difference between a successful project that makes everyone happy and a financial disaster that leaves everyone scrambling.

Cost Control & Budgeting in Construction Projects

Managing Risk and Contingencies

Managing risk and contingencies is like navigating a ship through unpredictable waters. You cant control the weather, but you can prepare for storms. In the world of financial management and accounting, this preparation translates to identifying, analyzing, and mitigating potential financial pitfalls while also setting aside resources for unexpected events. Its about expecting the unexpected and having a plan to weather the storm.


No business operates in a vacuum. Internal factors like operational inefficiencies or outdated technology can create vulnerabilities. External factors, such as economic downturns, regulatory changes, or even natural disasters, can throw a wrench in the works. A robust risk management process starts with identifying these potential hazards. This involves brainstorming, reviewing past incidents, and conducting thorough risk assessments. Think of it as charting the potential reefs and shallows that could damage your financial hull.


Once risks are identified, they need to be analyzed. How likely are they to occur? What would the financial impact be? A minor inconvenience is handled differently than a potential business-ending catastrophe. This assessment allows for prioritization. Youll want to focus your energy and resources on the most impactful and likely risks. Its about understanding which storms pose the greatest threat.


Mitigation is the next crucial step. This involves developing strategies to reduce the probability or impact of identified risks. For example, diversifying investments can mitigate market volatility. Implementing strong internal controls can reduce the risk of fraud. Regularly backing up data can protect against system failures. Think of these strategies as reinforcing your ships hull and equipping it with the tools necessary to navigate treacherous waters.


Finally, establishing contingency plans and reserves is paramount. No matter how well you manage risk, unforeseen events can still occur. A contingency plan outlines the steps to be taken in specific scenarios, such as a sudden supply chain disruption or a major product recall. Setting aside contingency reserves, essentially a financial safety net, ensures that you have the resources to implement these plans and weather the unexpected. This is your life raft, ready to be deployed when the seas get rough.


Effectively managing risk and contingencies isnt about eliminating all uncertainty. Its about being prepared, being proactive, and being resilient. Its about navigating the financial seas with confidence, knowing you have the tools and resources to handle whatever challenges come your way.

Tax Implications and Compliance for Construction Businesses

Navigating the world of taxes as a construction business can feel like maneuvering a crane through a tight alleyway – complex and requiring careful precision. The sheer number of moving parts, from material costs and labor to equipment depreciation and project bidding, makes understanding tax implications and maintaining compliance a critical component of financial health. Failing to do so can lead to penalties, interest charges, and even legal issues, quickly derailing even the most successful projects.


One of the biggest challenges for construction businesses is the variety of tax types they encounter. From federal and state income taxes to sales and use taxes, and even specialized taxes like excise taxes on fuel, the landscape can be confusing. Furthermore, the nature of construction projects, often spanning multiple tax jurisdictions and involving subcontractors, adds another layer of complexity. Suddenly, youre not just dealing with your own tax obligations, but also ensuring your subcontractors are compliant, potentially withholding taxes on their behalf.


A key aspect of managing tax implications is proper accounting. Accurately tracking income and expenses, classifying them correctly, and maintaining detailed records is essential. This information forms the basis for calculating your tax liability and supporting any deductions or credits you may be eligible for. For example, understanding depreciation methods for expensive equipment and claiming relevant deductions like the qualified business income (QBI) deduction can significantly impact your bottom line.


Furthermore, the construction industry is subject to specific tax regulations, such as the percentage-of-completion method for recognizing revenue on long-term contracts. This method requires careful estimation of project costs and progress to accurately report income, which can be challenging in an industry known for unexpected delays and cost overruns.


Staying compliant requires proactive planning and ongoing attention. This includes staying up-to-date on changes in tax laws and regulations, implementing robust accounting systems, and potentially seeking professional advice from a tax advisor specializing in the construction industry. A knowledgeable advisor can help navigate the complexities of multi-state projects, ensure compliance with prevailing wage requirements, and optimize tax strategies to minimize your overall tax burden.


In the end, effectively managing tax implications and compliance is not just about avoiding penalties. It's about building a strong financial foundation for your construction business, allowing you to focus on what you do best: building structures, not tax headaches.

Tax Implications and Compliance for Construction Businesses
Software and Technology for Construction Accounting

Software and Technology for Construction Accounting

Construction projects are notoriously complex, involving numerous moving parts and intricate financial transactions. Managing these finances effectively is crucial for project success and the overall health of a construction company. Thankfully, advancements in software and technology have revolutionized construction accounting, offering powerful tools to streamline processes, improve accuracy, and provide valuable insights.


Gone are the days of cumbersome spreadsheets and manual data entry. Modern construction accounting software offers integrated solutions that handle everything from job costing and budgeting to payroll and accounts payable. These systems can track expenses related to specific projects, allowing managers to monitor costs in real-time and identify potential overruns before they become major problems. This granular level of control is invaluable for maintaining profitability and ensuring projects stay on budget.


The benefits extend beyond simple cost tracking. Integrated software can also manage change orders, subcontractor billing, and even generate reports for compliance with regulations. This automation reduces administrative burdens, freeing up valuable time for project managers and accounting staff to focus on more strategic tasks. Furthermore, by centralizing financial data, these systems minimize the risk of errors and improve the overall accuracy of financial reporting.


Cloud-based solutions have further enhanced the accessibility and flexibility of construction accounting software. Team members can access project information from anywhere with an internet connection, fostering better collaboration and communication. Real-time data synchronization ensures everyone is working with the most up-to-date figures, minimizing confusion and improving decision-making.


Looking ahead, emerging technologies like artificial intelligence (AI) and machine learning (ML) hold even greater potential for construction accounting. AI-powered tools can automate tasks like invoice processing and data entry, further reducing manual effort and improving efficiency. ML algorithms can analyze historical data to identify trends and predict future costs, enabling more accurate budgeting and forecasting.


In conclusion, software and technology have become indispensable tools for financial management and accounting in the construction industry. From basic cost tracking to sophisticated forecasting, these solutions empower construction companies to manage their finances more effectively, improve profitability, and navigate the complexities of modern projects. As technology continues to evolve, we can expect even more powerful tools to emerge, further transforming the landscape of construction accounting.

Building design, also called architectural design, refers to the broadly based architectural, engineering and technical applications to the design of buildings. All building projects require the services of a building designer, typically a licensed architect. Smaller, less complicated projects often do not require a licensed professional, and the design of such projects is often undertaken by building designers, draftspersons, interior designers (for interior fit-outs or renovations), or contractors. Larger, more complex building projects require the services of many professionals trained in specialist disciplines, usually coordinated by an architect.

Occupations

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Architect

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An architect is a person trained in the planning, design and supervision of the construction of buildings. Professionally, an architect's decisions affect public safety, and thus an architect must undergo specialized training consisting of advanced education and a practicum (or internship) for practical experience to earn a license to practice architecture. In most of the world's jurisdictions, the professional and commercial use of the term "architect" is legally protected.

Building engineer

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Building engineering typically includes the services of electrical, mechanical and structural engineers.

Draftsperson

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A draftsperson or documenter has attained a certificate or diploma in architectural drafting (or equivalent training), and provides services relating to preparing construction documents rather than building design. Some draftspersons are employed by architectural design firms and building contractors, while others are self-employed.[1]

Building designer

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In many places, building codes and legislation of professions allow persons to design single family residential buildings and, in some cases, light commercial buildings without an architectural license. As such, "Building designer" is a common designation in the United States, Canada, Australia and elsewhere for someone who offers building design services but is not a licensed architect or engineer.

Anyone may use the title of "building designer" in the broadest sense. In many places, a building designer may achieve certification demonstrating a higher level of training. In the U.S., the National Council of Building Designer Certification (NCBDC),[2] an offshoot of the American Institute of Building Design,[3] administers a program leading to the title of Certified Professional Building Designer (CPBD). Usually, building designers are trained as architectural technologists or draftspersons; they may also be architecture school graduates that have not completed licensing requirements.[4]

Many building designers are known as "residential" or "home designers", since they focus mainly on residential design and remodeling.[5] In the U.S. state of Nevada, "Residential Designer" is a regulated term for those who are registered as such under Nevada State Board of Architecture, Interior Design and Residential Design, and one may not legally represent oneself in a professional capacity without being currently registered.

In Australia where use of the term architect and some derivatives is highly restricted but the architectural design of buildings has very few restrictions in place, the term building designer is used extensively by people or design practices who are not registered by the relevant State Board of Architects. In Queensland the term building design is used in legislation which licenses practitioners as part of a broader building industry licensing system. In Victoria there is a registration process for building designers and in other States there is currently no regulation of the profession. A Building Designers Association operates in each state to represent the interests of building designers.

Building surveyor

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Building surveyors are technically minded general practitioners in the United Kingdom, Australia and elsewhere, trained much like architectural technologists. In the UK, the knowledge and expertise of the building surveyor is applied to various tasks in the property and construction markets, including building design for smaller residential and light commercial projects. This aspect of the practice is similar to other European occupations, most notably the geometra in Italy, but also the géomètre in France, Belgium and Switzerland. the building surveyors are also capable on establishment of bills of quantities for the new works and renovation or maintenance or rehabilitation works.[6]

The profession of Building Surveyor does not exist in the US. The title Surveyor refers almost exclusively to Land surveyors. Architects, Building Designers, Residential Designers, Construction Managers, and Home Inspectors perform some or all of the work of the U.K. Building Surveyor.

See also

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References

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  1. ^ "Occupational Employment and Wage Statistics". 7 September 2022.
  2. ^ National Council of Building Designer Certification Archived 2008-05-20 at the Wayback Machine
  3. ^ American Institute of Building Design Archived May 18, 2008, at the Wayback Machine
  4. ^ "Steckbrief: Bauzeichner" (in German). 7 September 2022.
  5. ^ Yusuf Ebrahim, University of Nairobi (7 September 2022). "Lessons in tropical design and planning (Erich Meffert and beyond): Chapter seven (Building design thinking and issues)".
  6. ^ Murtagh, Niamh; Ashkar, Loulwa; Roberts, Aeli (2018). "The role of building control surveyors and their power in promoting sustainable construction". Construction Management and Economics. 36 (7): 363–374. doi:10.1080/01446193.2017.1397721. S2CID 115923683.

 

Merchandise on display in a hardware store
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The concept of home improvement, home renovation or remodeling is the process of renovating, making improvements or making additions to one's home.[1] Home improvement can consist of projects that upgrade an existing home interior (such as electrical and plumbing), exterior (masonry, concrete, siding, roofing) or other improvements to the property (i.e. garden work or garage maintenance/additions). Home improvement projects can be carried out for a number of different reasons; personal preference and comfort, maintenance or repair work, making a home bigger by adding rooms/spaces, as a means of saving energy, or to improve safety.[2]

Types of home improvement

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Man painting a fence

While "home improvement" often refers to building projects that alter the structure of an existing home, it can also include improvements to lawns, gardens, and outdoor structures, such as gazebos and garages. It also encompasses maintenance, repair, and general servicing tasks. Home improvement projects generally have one or more of the following goals:[citation needed]

Comfort

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Maintenance and repair

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Maintenance projects can include:

Additional space

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Additional living space may be added by:

  • Turning marginal areas into livable spaces such as turning basements into recrooms, home theaters, or home offices – or attics into spare bedrooms.
  • Extending one's house with rooms added to the side of one's home or, sometimes, extra levels to the original roof. Such a new unit of construction is called an "add-on".[3]

Saving energy

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Homeowners may reduce utility costs with:

Safety, emergency management, security and privacy

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The need to be safer or for better privacy or emergency management can be fulfilled with diversified measures which can be improved, maintained or added. Secret compartments and passages can also be conceived for privacy and security.

Home improvement industry

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Screws and bolts in an OBI home improvement store in Poland

Home or residential renovation is an almost $300 billion industry in the United States,[5] and a $48 billion industry in Canada.[6][full citation needed] The average cost per project is $3,000 in the United States and $11,000–15,000 in Canada.

Professional home improvement is ancient and goes back to the beginning of recorded civilization. One example is Sergius Orata, who in the 1st century B.C. is said by the writer Vitruvius (in his famous book De architectura) to have invented the hypocaust. The hypocaust is an underfloor heating system that was used throughout the Roman Empire in villas of the wealthy. He is said to have become wealthy himself by buying villas at a low price, adding spas and his newly invented hypocaust, and reselling them at higher prices.[7]

Renovation contractors

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Perhaps the most important or visible professionals in the renovation industry are renovation contractors or skilled trades. These are the builders that have specialized credentials, licensing and experience to perform renovation services in specific municipalities.

While there is a fairly large "grey market" of unlicensed companies, there are those that have membership in a reputable association and/or are accredited by a professional organization. Homeowners are recommended to perform checks such as verifying license and insurance and checking business references prior to hiring a contractor to work on their house.

Because interior renovation will touch the change of the internal structure of the house, ceiling construction, circuit configuration and partition walls, etc., such work related to the structure of the house, of course, also includes renovation of wallpaper posting, furniture settings, lighting, etc.

Aggregators

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Aggregators are companies that bundle home improvement service offers and act as intermediary agency between service providers and customers.

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Home improvement was popularized on television in 1979 with the premiere of This Old House starring Bob Vila on PBS. American cable channel HGTV features many do-it-yourself shows, as does sister channel DIY Network.[8] Danny Lipford hosts and produces the nationally syndicated Today's Homeowner with Danny Lipford. Tom Kraeutler and Leslie Segrete co-host the nationally syndicated The Money Pit Home Improvement Radio Show.

Movies that poked fun at the difficulties involved include: Mr. Blandings Builds His Dream House (1948), starring Cary Grant and Myrna Loy; George Washington Slept Here (1942), featuring Jack Benny and Ann Sheridan; and The Money Pit (1986), with Tom Hanks and Shelley Long. The sitcom Home Improvement used the home improvement theme for comedic purposes.

See also

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References

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  1. ^ https://dictionary.cambridge.org/us/dictionary/english/home-improvement
  2. ^ https://www.collinsdictionary.com/us/dictionary/english/home-improvements
  3. ^ "Add-on". English Oxford Living Dictionary (US). Oxford University Press. Archived from the original on February 21, 2017. Retrieved February 20, 2017.
  4. ^ Use a Programmable Thermostat, Common Sense, to Reduce Energy Bills Archived July 19, 2009, at the Wayback Machine, Brett Freeman, oldhouseweb.com
  5. ^ "Joint Center for Housing Studies of Harvard University, 2007" (PDF). Archived (PDF) from the original on August 7, 2014. Retrieved April 10, 2014.
  6. ^ "Canada Mortgage and Housing Corporation - Société canadienne d'hypothèques et de logement". Archived from the original on October 23, 2007. Retrieved October 23, 2007.
  7. ^ "Canada Homeowners Community - Example of Low-Cost Advices used by Canadian Homeowners (Community) for Home Improvement that boost the sale of your Home". Canada Homeowners Community. January 12, 2020.
  8. ^ Cerone, Daniel (September 17, 1991). "Tim Allen's Power Tools : Television: The comic who had Disney and cable executives abuzz parlayed his luck to develop 'Home Improvement". Los Angeles Times. Archived from the original on June 22, 2015. Retrieved June 16, 2015.

Further reading

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A contractor[1][2] (North American English) or builder (British English),[3][4] is responsible for the day-to-day oversight of a construction site, management of vendors and trades, and the communication of information to all involved parties throughout the course of a building project.[5]

In the United States, a contractor may be a sole proprietor managing a project and performing labor or carpentry work, have a small staff, or may be a very large company managing billion dollar projects. Some builders build new homes, some are remodelers, some are developers.[6]

Description

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A general contractor is a construction manager employed by a client, usually upon the advice of the project's architect or engineer.[7] General Contractors are mainly responsible for the overall coordination of a project and may also act as building designer and construction foreman (a tradesman in charge of a crew).

A general contractor must first assess the project-specific documents (referred to as a bid, proposal, or tender documents). In the case of renovations, a site visit is required to get a better understanding of the project. Depending on the project delivery method, the general contractor will submit a fixed price proposal or bid, cost-plus price or an estimate. The general contractor considers the cost of home office overhead, general conditions, materials, and equipment, as well as the cost of labor, to provide the owner with a price for the project.

Contract documents may include drawings, project manuals (including general, supplementary, or special conditions and specifications), and addendum or modifications issued prior to proposal/bidding and prepared by a design professional, such as an architect.The general contractor may also assume the role of construction manager, responsible for overseeing the project while assuming financial and legal risks.There are several types of risks can occur include cost overruns, delays, and liabilities related to safety or contract breaches.

Prior to formal appointment, the selected general contractor to whom a client proposes to award a contract is often referred to as a "preferred contractor".[8]

Responsibilities

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A general contractor is responsible for providing all of the material, labor, equipment (such as heavy equipment and tools) and services necessary for the construction of the project. A general contractor often hires specialized subcontractors to perform all or portions of the construction work. When using subcontractors, the general contractor is responsible for overseeing the quality of all work performed by any and all of the workers and subcontractors.

It is a best practice for general contractors to prioritize safety on the job site, and they are generally responsible for ensuring that work takes place following safe practices.

A general contractor's responsibilities may include applying for building permits, advising the person they are hired by, securing the property, providing temporary utilities on site, managing personnel on site, providing site surveying and engineering, disposing or recycling of construction waste, monitoring schedules and cash flows, and maintaining accurate records.[9]

The general contractor may be responsible for some part of the design, referred to as the "contractor's design portion" (JCT terminology).[10]

United Kingdom, Commonwealth and Australia usage

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In the United Kingdom, Australia and some British Commonwealth countries, the term 'general contractor' was gradually superseded by builders during the early twentieth century.[citation needed] This was the term used by major professional, trade, and consumer organizations when issuing contracts for construction work, and thus the term 'general contractor' fell out of use except in large organizations where the main contractor is the top manager and a general contractor shares responsibilities with professional contractors.

General contractors who conduct work for government agencies are often referred to as "builders". This term is also used in contexts where the customer's immediate general contractor is permitted to sub-contract or circumstances are likely to involve sub-contracting to specialist operators e.g. in various public services.

United States and Asia usage

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In the United States and Asia, the terms general contractor (or simply "contractor"), prime contractor and main contractor are often interchangeable when referring to small local companies that perform residential work. These companies are represented by trade organizations such as the NAHB.[11]

Licensing requirements

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Licensing requirements to work legally on construction projects vary from locale to locale. In the United States, there are no federal licensing requirements to become a general contractor, but most US states require general contractors to obtain a local license to operate. It is the states' responsibility to define these requirements: for example, in the state of California, the requirements are stated as follows:

With a few exceptions, all businesses or individuals who work on any building, highway, road, parking facility, railroad, excavation, or other structure in California must be licensed by the California Contractors State License Board (CSLB) if the total cost of one or more contracts on the project is $500 or more.

In every state that requires a license, a surety bond is required as part of the licensing process, with the exception of Louisiana, where bonding requirements may vary in different parishes. Not all states require General Contractor licenses - these include Vermont, New Hampshire and Maine, among others.

Licensing qualifications

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Some general contractors obtain bachelor's degrees in construction science, building science, surveying, construction safety, or other disciplines.

General Contractors often learn about different aspects of construction, including masonry, carpentry, framing, and plumbing. Aspiring general contractors communicate with subcontractors and may learn the management skills they need to run their own company.

Experience in the construction industry as well as references from customers, business partners, or former employers are demanded. Some jurisdictions require candidates to provide proof of financing to own their own general contracting firm.

General Contractors often run their own business. They hire subcontractors to complete specialized construction work and may manage a team of plumbers, electricians, bricklayers, carpenters, iron workers, technicians, handymans, architects and roofers. General Contractors build their business by networking with potential clients, buying basic construction tools, and ensuring that their subcontractors complete high-quality work. General Contractors do not usually complete much construction work themselves, but they need to be familiar with construction techniques so they can manage workers effectively. Other reasons include access to specialist skills, flexible hiring and firing, and lower costs.

General contractor example

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A property owner or real estate developer develops a program of their needs and selects a site (often with an architect). The architect assembles a design team of consulting engineers and other experts to design the building and specify the building systems. Today contractors frequently participate on the design team by providing pre-design services such as providing estimations of the budget and scheduling requirements to improve the economy of the project. In other cases, the general contractor is hired at the close of the design phase. The owner, architect, and general contractor work closely together to meet deadlines and budget. The general contractor works with subcontractors to ensure quality standards; subcontractors specialise in areas such as electrical wiring, plumbing, masonry, etc.

See also

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References

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  1. ^ Davies, Nikolas, and Erkki Jokiniemi. Architect's illustrated pocket dictionary. Oxford: Architectural Press, 2011. 289. Print.
  2. ^ "Collins Dictionary".
  3. ^ "Merriam-Webster".
  4. ^ "Builder vs. Construction Manager".
  5. ^ Hendrickson, Chris. & Au, Tung (2000), The Design and Construction Process. Project Management for Construction: Fundamental Concepts for Owners, Engineers, Architects and Builders, chapter 3
  6. ^ "What's the difference between a developer and a builder?". Chicago Tribune. 2005-01-23. Retrieved 2023-07-18.
  7. ^ Shekhar, R. K. (2005), Academic Dictionary of Architecture, Delhi: Isha Books, 69
  8. ^ Department of Defense Appropriations Part 3: Procurement. Washington DC: U.S. Government Printing Office. 1968. p. 224.
  9. ^ Allen, Edward, & Iano Joseph (2009). Fundamentals of Building Construction Materials and Methods. 5th ed. Hoboken, N.J.: John Wiley & Sons.
  10. ^ Joint Contracts Tribunal, Intermediate Building Contract with contractor’s design (ICD), current edition 2019, accessed 7 July 2021
  11. ^ "About NAHB". www.nahb.org. Retrieved 2023-07-18.

Sources

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Shelley Carluccio

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I truly cannot say enough good things about Tamari and TNT Design and Build. We had a pipe leak in our kitchen that caused extensive damage. We ended up needing to do an entire kitchen renovation on a tight timeline. Because it was unexpected we weren’t prepared with many ideas. Luckily, with guidance from Tamari’s team and his extensive showroom we were able to choose quality products that we were really happy with. TNT does top quality work everywhere—from replacing pipes, putting up new drywall, flooring, custom cabinet installation, countertop installation, custom tiling, painting and more. The team is professional and punctual. The small hiccups we encountered along the way were dealt with quickly—the team is very solution oriented. The work exceeded our expectations and was completed ahead of our agreed upon timeline! We highly recommend TNT Design and Build and will definitely use them for any future house projects

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I have worked with TNT Design & Build on over 15 remodels and flips of my personal properties, and I can confidently say that they are the best in the business. From start to finish, every project has been handled with professionalism, expertise, and attention to detail. Tamari, the owner, is truly outstanding. His leadership, vision, and commitment to excellence ensure that every project is completed on time and with impeccable quality. He takes the time to understand my goals and always goes above and beyond to bring them to life. His team of workers is just as impressive—skilled, hardworking, and dedicated to delivering top-notch craftsmanship. What sets TNT Design & Build apart is their reliability and consistency. No matter the size or complexity of the project, they have always delivered results that exceed my expectations. Their work is not only high-quality but also beautifully designed and built to last. If you’re looking for a trustworthy, efficient, and talented team for your next remodel or construction project, I highly recommend TNT Design & Build. They have been my go-to company for years, and I wouldn’t trust anyone else with my projects!

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