BN3017: Analyse Project Cost Revenue And Other Financial Data: Expenditure Planning & Control Assignment, UOM, UK

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BN3017: Analyse Project Cost Revenue And Other Financial Data: Expenditure Planning & Control Assignment, UOM, UK

UniversityUniversity of Manchester(UoM)
SubjectBN3017: Expenditure Planning & Control

Learning Outcome’s 

1. Analyse project cost, revenue, and other financial data and the factors which determine their nature and extent.

2. Implement anticipated project financial scenarios to produce reasoned management advice.

3. Develop financial information into contractual claims, budgets, and reports.

The following information relates to the construction of traditional masonry external walling on a competitively tendered project.

  • The budget rate for blockwork is £45 per m2
  • The budget rate for half brick wall in facings is £67 per m2
  • The budget rate for forming a cavity is £5 per m2

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The following prices, rates, and other costs were used in compiling the budget.

  • Skilled labor £16 per hour
  • Unskilled labor £12 per hour

Site overheads were calculated at 10% of the estimated cost of the work undertaken

  • Cost of 440 x 215 x 100mm blocks £150 per 100
  • Cost of mortar £137 per m3
  • Cost of facing bricks £475 per 1000
  • Cost of wall ties £22 per 100

The external walling continued for four 8 hour days on-site, and one 4 hour day. At the end of the fifth day the following amount of work had been completed:

  • Blockwork 300 m2
  • Brickwork 250m2

The actual site overheads (supervision, scaffolding, plant, transport, etc. were established at £2,250 per day.

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After the budget had been determined and agreed, but before the operations commenced, the firm was unable to use its anticipated workforce, and was obliged to employ labor only subcontractors, who charged £450 per 1000 for facings and £150 per 100 for blockwork (prices include forming cavity and all pointing).

The estimated costs of the two operations, taken from the original budget, are as follows:


  • Mortar .007m3 @ £150 1.05
  • Blocks 10 @ £150 per 100 15.00
  • Skilled labour 0.5 hours @ £16 8.00
  • Unskilled labour 0.5 hours @ £12 6.00
  • Overheads @ 10% of costs 3.01 £ 33.06 per square metre


  • Mortar .02m3 @ £150 3.00
  • Bricks 60 @ £475 per 1000 28.50
  • Skilled labour 1.0 hours @ £16 16.00
  • Unskilled labour 0.5 hours @ £12 6.00
  • Overheads @10% of costs 5.35 £ 58.85 per square metre


  • Wall ties 4 @ 20p each 0.80
  • Skilled labour 0.1 hours @ £16 1.60
  • Unskilled labour .07 hours @ £12 0.84
  • Overheads @ 10% of cost 0.32 £ 3.56 per square metre

The number of blocks used in the period amounted to 3500 and the price actually paid was £160 per 100.

The number of bricks used was 18000 and the price actually paid was £460 per 1000. 1400 wall tiles at a price of £25 per 100 were used.

The amount of mortar used in the period was 10m3 at a cost of £150 per m3.

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