Langkah-langkah kritikal untuk mengatasi kelewatan dalam penutupan akaun muktamad

Abstract

The goal of the preparation of final accounts are approval from the contractor on a fair assessment of the work that he has done and allowing the contract administrator to issue a final certificate, hence closing the project. However, delay in closing of the final account nowadays often becoming an issue as the delay is far away from a reasonable period. Therefore the objectives of this study were to determine the critical steps and to develop an implementation model of the steps to avoid delays in the closing of the final account. The research methodology is obtaining the expert opinions by using the Interpretive Structural Modelling (ISM) approach. Seven experts were referred and their opinions were analysed using the MICMAC abd iteration process analysis. MICMAC analysis showed three critical steps to overcome delay in closing of the final account namely setting a time frame to return the certificate, making assessment, adjustment and measurement and appointing the quantity surveyor according to the appropriate criteria. Whereas, iteration process analysis showed two critical steps as the drivers to overcome delay in closing of the final account namely appointing the quantity surveyor according to the appropriate criteria and maintaining responsible employee. The findings should be benefited by the contract administrator who should focus on the critical steps that are the drivers for other steps in overcoming delay in the closing of the final account.