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　?。╡） Control and sub-contractors
　　Specifically in regard to the maintenance of internal controls when working with sub-contractors，the prominent difficulties are likely to be in the following areas：
　　Configuring and co-ordinating the many activities of sub-contractors so as to keep progress on track. This may involve taking the different cultures of sub-contractor organisations into account.
　　Loss of direct control over activities as tasks are performed by people outside R&M’s direct employment and hence its management structure.
　　Monitoring the quality of work produced by the sub-contractors. Monitoring costs will be incurred and any quality problems will be potentially costly.
　　Budget ‘creep’ and cost control. Keeping control of budgets can be a problem in any large civil engineering project （such the construction of the new Wembley Stadium in the UK）and problems are likely to be made worse when the principal contractor does not have direct control over all activities.
　　Time limit over-runs. Many projects（again such as the new Wembley Stadium，but others also）over-run significantly on time.
　　Tutorial note：only four difficulties need to be described.
　　小編寄語：只要功夫深，鐵杵磨成針?？荚囈彩沁@樣，只要夠努力，功到自然成。
ACCA網(wǎng)絡(luò)課程課程專業(yè)名稱講師試聽
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高頓名師
70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎(chǔ)剛開始學(xué)習(xí)ACCA的學(xué)員特別定制		高頓名師