Definicja consolidation (PS-REV-CPR)

A principle for "cleaning up" work values and planned values which prevents inflated values being entered for the valuation of semifinished constructions. Consolidation is necessary if you enter work values cumulatively: Often, work is assigned by one company to a subsidiary or subcontractor. For each assignment a new WBS element is created in the work breakdown structure which is hierarchically assigned at a lower level than the WBS structure for which the work has been completed. In the construction industry it is common practice to enter values cumulatively. Because values are entered cumulatively, the work values reported back for the higher-level WBS element also include the values for the lower-level recipient WBS element. Hence, it would seem, from the overall view of the project, that a particular service has been posted twice. The contract values, as well as the planned costs and planned revenues are also entered cumulatively. Therefore the problem of double postings also arises here.