Builders’Builders’Toronto Construction Association’s Quarterly Perspective DigestDigestVol. 2 No.4 Winter/Spring 2009
UUniversityniversity ofof TToronto’soronto’s SScarboroughcarborough CampusCampus RResearchesearch andand open-conceptopen-concept constructionconstruction
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contents Features 10 Natural Light University of Toronto’s Scarborough Campus has a new research building that emphasizes continuity with existing structures and openness to the environment By Liz Katynski Cover image by Ken Jones. Courtesy of the University of Toronto Scarborough 14 Green Expectations LEED certification promises a lot, but nothing comes for free. It’s time to look closer at the risks — and liabilities — involved By Andrew Brooks 18 Job-Costing Systems Developing a competitive edge for construction businesses By Joel Baker Page10
Page 14 Features 20 Managing Cash Flow Useful systems and procedures that make money management an effective part of your business By Kieran J. Hallinan 22 At the Top of His Game Keith Gillam, the recipient of the 2008 Donald P. Giffin Sr. Construction Industry Achievement Award, has been instrumental in making big changes in the industry By Andrew Brooks 24 The Rest of the Best 2008 We present the other 2008 TCA Best of the Best Award winners 26 TCA’s 66th Annual Christmas Luncheon
Page 26 DEPARTMENTS 6 President’s Message By John Mollenhauer 28 Upcoming Events 30 Advertisers Index
Builders' Digest Winter/Spring 2009 | 5 President's message
Builders’Toronto Construction Association’s Quarterly Perspective Digest
TCA Builders’ Digest is published for the Toronto Construction Association Weathering 70 Leek Crescent, Richmond Hill, ON L4B 1H1 Tel: (416) 499-4000 • Fax: (416) 499-8752 the Storm www.tcaconnect.com They say every cloud has a silver lining. And theoretically, that’s true. Our prime minister, for example, portrayed the stock market collapse last December as a buying opportunity even after the Publisher Robert Thompson United States Senate rejected President Bush’s initial $700-billion auto industry bailout. For some strange Editor Jeanne Fronda reason, the prime minister has kept mum on silver Associate Editor Andrew Brooks linings since the deepening recession reached global Sales Manager Sharon Komoski economic crisis status, but perhaps he still believes he Sales Executives Nolan Ackman can harness the vast resources of the federal govern- Pat Johnston ment and make the worst economic crisis since the Jack Smith Great Depression simply go away. Contributing Writers Joel Baker At TCA, we believe the current financial crisis is Andrew Brooks Kieran J. Hallinan more like a runaway freight train. We’re optimistic Liz Katynski that the recent federal budget will help, notwith- John Mollenhauer standing the projected $85-billion deficit by 2014, Production Team Leader Adrienne N. Wilson John G. Mollenhauer, President but we’re not big believers in silver linings. The turn- Toronto Construction Association around that economists are predicting late in the Senior Graphic Design Specialist James T. Mitchell third quarter of 2009 will also help, but the only thing that is crystal clear to us is that the future is uncertain. Yogi Berra may have said it best when he said, “The future ain’t what it used to be.” Published by: So why all the doom and gloom? And what, specifically, does that have to do with construction?
Obviously, we believe the economic downturn is severe. Moreover, we believe 5255 Yonge Street, Suite 1000 there will inevitably be casualties, particularly in 12 to 18 months when the cur- Toronto, Ontario M2N 6P4 Toll Free: (866) 216-0860 ext. 229 rent economy will likely have its greatest impact on the ICI construction market. [email protected] However, we all agree that rubbing our worry beads won’t help. I also don’t 1 Wesley Avenue, Suite 301 believe in prescriptions for magical success. Having said that, I do believe that Winnipeg, MB Canada R3C 4C6 most of our 2,220 members will weather the storm if they follow three basic Toll Free: (866) 201-3096 Fax: (204) 480-4420 principles; namely: www.mediaedgepublishing.com PRINCIPLE 1: BACK TO BASICS President Kevin Brown You don’t need to know me well to agree that I would be a poor Business 101 Senior Vice-President Robert Thompson professor. I was, after all, a casualty of the 1993 recession. In addition, I’ve been out of the mainstream since I joined TCA in January 2006. But I read more now Branch Manager Nancie Privé than I did then, and I genuinely believe in going back to basics when the going
gets tough. Perhaps, had we followed these basic principles in ’93, Mollenhauer All rights reserved. The contents of this publication may not be would still be in business. reproduced by any means, in whole or in part, without the prior written consent of the association. Published March 2009. For construction practitioners, back to basics can be broken down in three ways: i) Cash flow is king. As an industry, we’ve endured the process-related Publication Mail Agreement #40787580 Return undeliverable copies to: red tape associated with releasing cash flow for years and have, on Toronto Construction Association 70 Leek Crescent, Richmond Hill, ON L4B 1H1 average, done relatively little to correct the trend; that is no longer Phone: (416) 499-4000 • Fax: (416) 499-8752 a luxury we can afford. Going forward, successful contrac-tors will research their remedies and be more proactive about mitigating cash-flow risk. ii) Read your contracts or perish. Easy to say, but the consequence of onerous clauses and/or contract ambiguity is potentially life or death for the lever- aged constructor. iii) Trust but verify. Best practices protocol favours being thorough, which to a point is motherhood. In this economy, successful contractors will trust, but verify, their clients’ wherewithal to pay their bills, and they also more carefully assess challenges associated with meeting contract terms and conditions, including bonding. 6 | Builders' Digest Winter/Spring 2009
President's message
PRINCIPLE 2: ADAPT TO THE “NEW ECONOMY” depths of the current financial meltdown. As a result, waiting We’ve had a pretty good run as an industry, and many out the storm is not likely a viable option. And who among us contractors have made a very good living during the last 15 can afford to retire? years by specializing in a specific kind of work. That may not So what do we do? Well, simply put, we forge on. But it won’t pay the bills going forward, particularly for companies whose be “business as usual.” And the future will be uncertain. At the overheads aren’t easily synced with diminished revenues. risk of over-quoting my favourite philosopher, here are more of One such contractor complained to me recently about how his words of wisdom: “You’ve got to be careful if you don’t know few bank branch renovations were proceeding, which for 15 where you are going, because you might not get there.” years has been the contractor’s bread and butter. As a result, I suppose the fact that I choose to quote Yogi Berra so often they had to rethink their prospective client pool; retrain esti- says something about the value of my counsel. On the other hand, I do get a dozen or more calls a day, and some of the call- mators, project managers and other field supervisors; and ers have actually managed to stay in business, despite my advice. ultimately, target related markets that had been less impacted We also theoretically learn from our mistakes and I’ve made by the economic downturn. so many that I nearly qualify as an economist. So chin up — Again, planning is the key. forge on! And as always, we’re here to help in any way we can. |BD PRINCIPLE 3: FORGE ON Most of the principals of our member companies were around for both the ’83 and the ’93 recessions and at first, it looked like the current economic downturn would be déjà vu. However, Respectfully, economists tell us that is not the case. In fact, in contrast to ’83 John G.Mollenhauer, and ’93, it may take years for the economy to recover from the President
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By Liz Katynski
Photos by Ken Jones courtesy of the University of Light Toronto Scarborough University of Toronto’s Scarborough Campus has a new research building that emphasizes continuity with existing structures and openness to the environment
10 | Builders' Digest Winter/Spring 2009 THE NEW SCIENCE RESEARCH BUILDING ON THE University of Toronto’s Scarborough Open-Concept Construction Campus (UTSC) is a modern, open- concept building with lots of natural light and beautiful views. “You don’t see it in the floor plans, but when you move through the building, you get a sense of light and connection to nature,” says Greg Karavelis, project architect with partner Jason Moriyama, of the Toronto-based firm of Moriyama Teshima Architects. Moriyama Teshima Architects, which turned 50 in May 2008, is a dynamic collaborative of 52 that, along with its renowned landscape architecture and environmental planning group, specializes in cultural and institutional architecture, having designed some 44 buildings for 15 major universities and colleges in Canada and overseas. The $22.6-million, 5,277-square- metre Science Building extends the iconic John Andrews Science Wing (S building) at the edge of the Highland Creek Ravine and adjacent to the university’s east playing field. This state-of-the-art facility is the new to the new lobby, how we respect was quite the challenge to connect to it home for toxicologists, microbiologists, the S wing and create a new face for on two levels.” environmental chemists, plant cell biol- the science department at UTSC,” The design picks up on visual lines ogists and developmental psychologists. says Moriyama. “The John Andrews from the S building, including sills and Construction started in October building is a 1960s concrete structure soffits. “We’re not mimicking the old, 2006 and was completed in November with lots of big surfaces and limited because that would become a parody. 2008. The university celebrated the windows. It has no sprinklers, no duct- We used a similar colour palette of new official opening on Oct. 16, 2008. work. Fire separation was an issue. It materials like zinc,” says Moriyama, The science research building includes 16 state-of-the-art laboratories, support areas, a Nuclear Magnetic Resonance Lab (NMR), 16 faculty offices, 16 research assistant offices, 48 Ontario One Call’s Call Before You Dig centre graduate workspaces, lounges, three is open 24 hours a day, 7 days a week meeting rooms and a lecture theatre to process your locate requests. for 235 students. The double-height lobby, with a view of the ravine to one side and the playing field to the other, is the perfect space to welcome conference dele- gates. Events can be expanded onto the patio area facing the ravine. www.on1call.com1-800-400-2255 NATURAL CONNECTIONS 1-800-400-2255 One of the greatest design challenges Representing over 100 Utilities and being a recognized essential service; Ontario One Call’s focus continues to be on was the need to have the new building damage prevention. We promote safe excavation through respectfully and connect seamlessly to application of Best Practices and the continued support and the John Andrews S building, while involvement within the industry. expressing its own identity. Proud member of the There is a smooth flow from the S building to the new one. “I like how the space expands through the corridor
Builders' Digest Winter/Spring 2009 | 11 Open-Concept Construction
noting that you can look through from and moving across the labs where it is The psychology department is on the front of the building to a framed exhumed through fume hoods. the first floor and the physical and view of the ravine. The S wing had small The design allows for a future Phase 2 environmental science department on porthole windows and limited views to on the north side with a knockout panel the third floor. All three moved from the outside. In the new building offices in the basement, and the electrical outgrown S wing facilities, which are and labs are open with great views in room at that end makes the addition now used by others. The basement and out from most areas. easier. Emergency pathways inter- NMR belongs to the environmental “The S wing was full of silos, black rupted by the building were enlarged chemistry group. box spaces. The new building is trans- and rerouted to maintain emergency parent, so everyone has a sense of what access. The site was regraded and PEOPLE-FRIENDLY SPACES the other is working on,” says Karavelis. swales were added to divert water to the Entering the main doors, the area is “It encourages interaction.” ravine in case of flood. welcoming and bright and open to the The science research building is Design started in the summer of 2005. roof. The second floor lounge is used connected to the S wing through a Project development included consul- as a lunchroom and gathering place. concrete hallway with washrooms tations with the Toronto Conservation Lab areas include a full-length, floor- and entry to the ground floor of the Authority, Urban Forester and City to-ceiling exterior window and another natural beechwood lecture theatre. of Scarborough to ensure minimal facing the hallway toward the graduate There are display walls in the corridor. disruption of tree formations and the student offices. On the second floor, a bridge connects area along the ravine. An environ- “Graduate students are close to S wing. The lounge faces the lobby mental impact/natural heritage study enough to the labs, but they have and is a meeting hub for staff from was also required. space. Generally, graduate students both buildings. Greg Vanlerberghe, Chair, Depart- have an office separate from the lab, In the basement, the NMR’s large ment of Biological Sciences, UTSC, or a desk at the end of the bench in magnets required overhead clear- says “People are very happy with the lab. This is a nice compromise,” ance, while keeping pipes, ducts and the new building. Working here is a says Vanlerberghe. He enjoys holding elevators outside so as not to affect the different experience from anywhere lab meetings in the small room at the magnetic field. Non-metal mesh was else for most of us. This building must northwestern corner of the building used in the concrete walls. have more natural light than anyplace that features two glass walls. Radiant heating panels were installed else on campus.” The project was not without its chal- above the walls of windows. High- Vanlerberghe’s department occupies lenges. In May 2006, a crane operator performance glass with low e coatings, the second floor and a plant growth strike brought work to a standstill, says heat recovery systems, lights-on occu- area in the basement with 14 environ- Robert Ficara, project manager for pation sensors and low-flush toilets mental growth chambers and room general contractors Eastern Construc- are among the other energy-efficient for expansion. Work here includes tion Company Ltd. A week later, the features. studying plant reactions to stres- labourers’ union went on strike. Air movement within the building sors. Researchers can tightly control “We lost five weeks. That was diffi- runs from east to west, with fresh air environmental parameters to ensure cult to deal with in a schedule-driven entering over the grad student area accurate results. project,” says Ficara. “There was an
12 | Builders' Digest Winter/Spring 2009 Open-Concept Construction
eight-week total delay by the time “This is something to be proud of. Mechanical construction included the project returned to full produc- We did a good job and the building will the wet research labs, walk-in temper- tion. We had to reschedule and rese- be there for a long time.” ature control rooms, instructional quence work.” Benson Steel supplied, fabricated labs, professors’ offices and a lounge To make up for lost time, faster- and installed 155 imperial tons of struc- area, says Dorene Ilskens, Project setting concrete was used. About 100 tural steel for the project, including a Manager with mechanical contractors workers rather than the typical 60 to feature stairway based on a heavy steel Geo. A. Kelson Company Ltd. The 70 were on site at once, with additional plate. “The stairway involved a certain mechanical room included a reverse supervision and co-ordination brought geometry and fabrication work to osmosis system to provide water to the in by Eastern Construction. “With ensure the architect’s vision was real- labs and plant growth room, piped- extra bodies, extra hours, a great deal ized,” says Steve Benson, President and in steam from the main plant, and a of planning and full co-operation from CEO of Benson Steel. “It’s a beautiful stainless steel exhaust system leading the trades, we got back most of our structure and we’re proud to have from the fume hoods to four strobic hours,” Ficara says. been a part of it.” exhaust fans. |BD Other challenges included demol- ishing the concrete walls to the S building at night, to avoid disruption to research, and excavating during the day without fumes entering the S Canada’s leading building. The university shut down fresh air intake in the morning and “SPECIALTY” Insurer afternoon while heavy machinery was
T BONDS i0VSOBNFEFöOFTPVSQSPNJTFw running, and opened it during lunch and after hours. AC Adjusting to design changes along the way proved challenging, but Ficara says, “All in all, it was a good job brought ONTR
together by a great team of people and C I’m proud of the end product.” Dario Favot, Partner with formwork contractor Alliance Forming Ltd., says, “Exposed concrete presents a chal- lenge. You have to do a really good job, ensure uniformity to achieve a good We also o er: final product. We addressed quality t$SFEJU*OTVSBODFt'JEFMJUZ#POETt(VBSBOUFF(0-%¥ from the start, with the best material t$PNNFSDJBM4VSFUZt%JSFDUPSTBOE0óDFST-JBCJMJUZ gcna.com and people.
Builders' Digest Winter/Spring 2009 | 13 GREEN CONSTRUCTION
Child Development Centre is a LEED-certified Platinum building
Green Expectations
LEED certification LEADERSHIP IN ENERGY AND ENVIRONMENTAL DESIGN building has been growing for years,” (LEED): the title says it all. first says Michael Smith, Vice-President promises a lot, but developed by the U.S. Green Building of Business Development at the Council in the U.S., and now licensed construction services firm EllisDon. nothing comes for free. by the Canada Green Building Council Smith notes that even before LEED It’s time to look closer with minor changes, the LEED there were clients who were interested program has become a prominent in building environmentally friendly, at the risks — and protocol for rating environmentally energy-efficient buildings. LEED has friendly and energy-efficient buildings. harnessed that momentum, providing liabilities — involved In many ways, LEED is still in its a tangible way to rate how fully a infancy, with the number of LEED- construction project meets some certified buildings in Canada still rela- pre-set “green” criteria. By Andrew Brooks tively small, and growing slowly. Much “EllisDon espouses the virtues of All photos courtesy of EllisDon of this is due to the longer timeframes sustainable building and develop- involved for LEED certification. But ment,” Smith says. “You have to practise there’s no doubt that programs such as sustainability as a corporation, and that LEED are here to stay. means training your people in what “The momentum for sustainable sustainability is all about.” The training
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Kingston Regional Sports and Entertainment Centre is The Bay Adelaide Centre is currently reaching currently striving to obtain LEED Silver certification LEED Gold certification
is extensive, with much of it taking “Being able to build to LEED place on personal time. But so far designs was a differentiator during EllisDon has over 30 LEED-accredited LEED’s infancy,” says Rypkema, professionals across Canada, with more “But by now we’re probably 75 to 80 being trained. per cent through the phase of aware- LEED is often presented as offering ness building. At this point most if lower long-term operating costs for not all institutional jobs are coming building owners, but Smith notes that through with some form of LEED not all LEED criteria necessarily tend to certification attached.” contribute to cheaper operation. And But when economic factors play such even if it tends to lower longer-term costs, a large role, the risk becomes greater LEED’s up-front costs — in terms of for everyone involved. The experience SpandrelTech Ltd. is a leading supplier in the more expensive materials, more involved with LEED in the U.S. — and increas- window and building site preparation and more complex ingly here in Canada — suggests the envelope industry in the manufacture of all design — can be an obstacle, especially industry is going to move from a feel- architectural elements in in today’s economy. And external factors good approach to a more realistic the panel sector. We thrive over which the contractor has no control assessment of risk. on our strong reputation for successfully completing such as availability of transit, energy One person who understands the innovative curtainwall infrastructure and rates, geography and changes that are now happening is projects nationwide, and extensively develop climate, type of neighbourhood and Ujjval Vyas, Principal of Alberti Group, partnerships with Glass other nearby buildings all play a role in an interdisciplinary Chicago consult- Companies, Engineering Firms, and getting a LEED certification. ancy. Vyas, who has a background Architects both in Canada in architecture, is also a practising and the USA. THE NEXT BEND attorney dealing with construction Contractors with design/build capabil- issues and speaks frequently in the U.S. ities are probably in a better position, and Canada on the liabilities associated as they have project input at an earlier with “green” building. stage. Chris Rypkema, a Principal with “Clearly a lot of contractors are mechanical engineering and construc- getting on board with LEED and tion firm Sprint Insight, has worked on other green building programs for several LEED projects. marketing reasons,” Vyas says. “Having
16 | Builders' Digest Winter/Spring 2009 GREEN CONSTRUCTION
LEED-accredited professionals on Notwithstanding the apparent building standards like LEED? First, staff gets them a fresh or positive look enthusiasm for pursuing “Green Vyas says, they need to engage with from prospective clients, especially in Design,” there is still little prac- the process: whatever its imperfec- public sector projects. The projects tical knowledge and experience tions and immaturity, green building, concerned tend to involve significant evidenced by many of the clients who whether LEED or one of the several dollars, so it’s useful to be able to put a may require this approach. To a large other Canadian residential or commer- patina of green on it.” extent it is “good intentions” without cial programs, is here to stay. Second, From a contractor’s point of view, comprehensive understanding of the contractors should seek to have an there are a couple of danger areas for a consequences. There may be a stated impact on green building standards LEED project. One is familiar enough: policy requirement for a “Green and practices as they evolve. most contractors come to a project Design” approach, which implies Finally, it’s time to realize that after the terms have been laid out by thoughtful and knowledgeable contractors play a pivotal role in deliv- the owner and architect. As Vyas says, consideration of the long-term oper- ering the green promise. Vyas believes “The contractor bids on the outcome of ating and environmental impacts, contractors should be more aggres- that discussion. The expectations for a without accompanying ability to sive. “They need to realize they have green project may have already been set actually fund the necessary increase the most skin in the game. All of this in a manner inconsistent with the risks in professional involvement or the will be pushing downstream on them that a contractor can absorb or transfer. capital “investment” that may be and being proactive is the best way to This can lead to serious difficulties if required to achieve either the energy limit the risk and ensure a good result. the contractor is not vigilant during the savings or the design approaches Builders may have to play the bad formation of the initial agreements.” that would yield the benefits. guy now and then, but this will only A difficulty with respect to LEED make the whole process more robust. projects arises when owners — public One might characterize the current Clients need to know that even though sector entities in particular — become circumstances in parts of the public builders support sustainable building, interested in ensuring the LEED-certi- sector as a bit of a “bandwagon,” there are some things they just can’t fied status of projects. This has resulted enticing people to “hop on” without promise and some risks they can’t bear. in the insertion of contract provisions fully understanding the destination. “It has to go beyond good intentions. that are highly disadvantageous to the This analogy would apply to both Because having someone with good contractor. clients and to architects, as well as to intentions pass all the risk on to you is “Contractors can be at risk because their engineering consultants, product not a good outcome.” |BD they end up promising the LEED suppliers, contractors and trades. certification, without even knowing it,” What can contractors do to equip Andrew Brooks is a Toronto-based free- Vyas says. “If the certification fails, they themselves for the maturing of green lance writer and editor. could be on the hook.” Another problem is the document- heavy LEED process itself. Contractors and subcontractors are required to Mazankowski Alberta Heart Institute is provide and maintain specific docu- targeting LEED Silver certification mentation for submission to the USGBC in order to qualify for the LEED designation being sought. “Contractors have to make themselves aware of the requirements and under- stand the agreements in place both with the owner and the downstream subcontractors to assure the documen- tation is provided,” Vyas says.
A BETTER UNDERSTANDING Leed Us Not into Temptation, a Sept 2006 white paper by John Hackett of Pro-Demnity Insurance, is subtitled Sustainable Design/LEED from an Insurer’s Risk Management Perspective and explores the risk issues associated with LEED projects:
Builders' Digest Winter/Spring 2009 | 17 TRACKING PROFITABILITY
By Joel Baker Job-Costing Systems Developing a competitive edge for construction businesses
THE CONSTRUCTION INDUSTRY CAN BE FIERCELY COMPETITIVE, particularly in a struggling economy. And poor financial management can spell disaster for a company that is caught unawares. One of the biggest pitfalls in this area is failing to measure inputs in the form of materials, labour, and track the company’s profitability by job subcontractors and other fixed costs that and the impact of each project on the should be tracked and analyzed. overall success of the business. As a mid-sized professional accounting and Although financial statements tax services firm, we recently experienced produced at the end of the year this situation with a client in the design/ may show favourable overall build business. As a result of the owner’s results, a company, particu- success in winning new jobs, revenues tripled larly one in the construction in the 2006 fiscal year and then again doubled industry, cannot grow and in 2007. This extremely high rate of growth prosper without in-depth in the volume of work and number of trans- knowledge of the revenues actions outpaced the ability of the company to and costs for each project. properly track revenues as well as the related The solution to this costs on a job-by-job basis. The estimation and dilemma is a job- cost-tracking documentation was maintained costing system. Job in manual spreadsheets instead of being costing works well integrated with the accounting system. in the construc- The client had a software package tion industry, as that included a module capable of there tends to be performing job costing for time and a small number materials, but they were not using the of customers software to its full potential. that represent a large proportion GETTING ORGANIZED of revenues. In addi- The first step in organizing the records tion, there are normally of the company was for the owner to work many stages of construc- with the office manager to incorporate tion and a variety of the manual job-costing records into the computer system for the most recent fiscal year. This process involved creating separate customers and jobs within the accounting system and then allocating the related revenues and costs to each one by category. For example, when constructing an industrial
18 | Builders' Digest Winter/Spring 2009 TRACKING PROFITABILITY
building, typical categories may that all direct labour and materials for associated with installing flooring are By Joel Baker include site work, concrete, metals, specific jobs were recorded and prop- consistently running over budget and, wood, roofing, flooring, etc. It was also erly invoiced to the customers. The therefore, the estimates prepared recommended that revenue categories owner was able to review the job-costing for the same work on future projects be created that match the related costs reports based on the detailed infor- should be adjusted accordingly. to allow for tracking profit margin mation available from the accounting by category. The data entry and job- system which enabled him to analyze ESTIMATING costing customization for this company the profitability of each job. As well, he Speaking of estimates, the labour cost produced reliable historical data that was able to identify accounting issues component used for a project quote is can be used in analyzing profitability relating to revenue and expense cut-off the most difficult factor to determine, on similar jobs in the future. In addi- at year end and improper allocations of as opposed to the costs for materials tion, the inefficiencies and data errors costs between projects. and subcontractors, which are likely to caused by maintaining separate manual be based on quoted supplier pricing. spreadsheets were greatly diminished. VARIANCE ANALYSIS Job costing will provide the necessary Another important aspect of a job- history of time spent and labour produc- INTERNAL CONTROLS costing system is the ability to compare tivity for your employees. From this data, The next step was to focus on the actual costs with estimates at any point you can more accurately estimate the area of internal controls over the in time during a project and when it costs on new projects and avoid signifi- processing and recording of trans- is complete. Taken to the next level, cant discrepancies that can result from actions. Although we were dealing this detailed tracking of costs and coming up with an off-the-cuff guess. with a small business with significant profitability assists in identifying the As you can see, job costing provides involvement from the owner in the specific areas of inefficiency and cost several significant benefits, including: day-to-day operations, the company variances to narrow down the issues • the ability to track revenues and was growing quickly and hiring new as they relate to the materials, subcon- costs for each customer on a employees, which created the need to tractors and labour components. For detailed basis; formalize the internal processes and example, we identified a situation with • the ability to assess profitability on financial reporting. We reviewed the our client in which the cost records each job; flow of transactions and developed a indicated that half of the budget for • warnings and alarms to deal with control sheet to be used for the review roofing had been used; however, based subtrade disputes and the identifi- of supporting documents and approval on observations from visiting the job cation of extra costs to be charged by the owner for all transactions. This site, it appeared that less than 25 per to customers; and created a document trail to ensure cent of the required work had been that no customer would be incorrectly completed. This helped us to iden- • the ability to analyze trends in prof- billed and no supplier or employee tify an area of concern. In this case, itability by job and incorporate would be paid without proper authoriz- through further investigation, we iden- findings into estimating future jobs ation. This is an important component tified a cost overrun. The cost overrun and the overall strategic plan of the of job costing, as once the owner was the result of additional work due company. has comfort that all costs are being to a change that the customer had The design/build company that we invoiced accurately to each customer requested, which was not included are working with is now in a position on a timely basis, the job-costing data as part of the original quote. The to continue to grow their business, in the system will be reliable. company was able to request approval knowing that the necessary infrastruc- for extra charges in a timely manner ture is in place to produce the desired FINANCIAL STATEMENTS to ensure they were paid for the actual results. Although the concept of job The financial statements of the company work performed. costing may seem daunting or even illustrated overall positive results in The reports produced by the system intimidating, it is a straightforward terms of gross margin and net income. provided the ability to analyze the and critical tool that provides valuable However, they did not provide any details of each job in order to identify historical results and the knowledge detailed breakdown of the operations which types of work are most profit- you require to create greater future of the company. The accounting soft- able. This is done by comparing actual growth and profitability. |BD ware should provide the means to track costs to estimated costs and it can specific details and produce reports assist you in determining if there are For more information, please contact to analyze the results on a job-by-job recurring issues that should be taken Joel Baker, Partner, SBLR LLP Chartered basis. Once set up and used properly, into account at the estimating stage. Accountants, at 416-488-2345 ext. 223 or job costing helped the company ensure For example, you may find that costs at [email protected].
Builders' Digest Winter/Spring 2009 | 19 CASH-FLOW MANAGEMENT
Useful systems and procedures that make money management an effective part of your business Managing
Cash FlowBy Kieran J. Hallinan
A CONTRACTOR’S CASH FLOW IS ALWAYS UNDER STRESS from the timing difference between weekly payrolls and suppliers that must be paid now, versus progress billings that might be collected later. Too often, contractors that may have been considered profitable have had to close their doors because of lack of cash. In the current economic climate, banks and other financial lending institutions have tightened their standards and cut back on lending to the construction industry. Accordingly, contractors who have previ- ously relied on external credit to maintain positive cash flow have to manage their cash flow more effectively.
HOW CAN A CONTRACTOR IMPROVE CASH-FLOW MANAGEMENT?
PREPARE MONTHLY CASH-FLOW FORECASTS: By budget- ing the timing of cash receipts and cash disbursements, you will identify when cash reserves may be depleted and have time to arrange for short-term bank financing. A most likely cash-flow projection and a worst- case cash-flow projection should be prepared and updated periodically. The cash-flow forecasts should include time delays for the release of holdbacks.
20 | Builders' Digest Winter/Spring 2009 CASH-FLOW MANAGEMENT
BIDDING: Bid on contracts in such a way that your profit margin materials required for each job, and in most cases ship is reflective of the risk associated with the contract. directly to the job site. When you must stock inventory, try to forge a better relationship with your distributors PERFORM DUE DILIGENCE BEFORE ACCEPTING A CONTRACT: If you are a and vendors. It’s important to be able to use trade credit subcontractor, determine whether or not the contracts are to lengthen the payment time for materials. Instead of bonded. In addition, investigate the credibility and the finan- an up-front cash discount, you should consider delaying cial strength of owners/general contractors and subcon- payment, even if it costs a little extra. tractors. You may have to get rid of or fire clients who have poor payment practices. ASSET MANAGEMENT: Consider whether all of your assets are active in the business. Convert unused or little used assets TYPE OF CONTRACT: Sometimes disputes over a contract milestone to cash at the completion of major projects. Consider can delay collections. This delay may be avoided by using leasing or renting little-used equipment. a cost plus or time-and-materials contract. Costs are fully disclosed to the customer, who pays the costs as they occur, ASSET MAINTENANCE: Regularly scheduled mainten- with some markup as agreed in the contract. ance is cheaper and easier to budget for than repairs and breakdowns. PROJECT COST-CONTROL SYSTEM: A properly designed project cost- control system will provide critical data to assist in analyzing OVERHEAD MANAGEMENT: All overheads should be reviewed and managing cash flow and identifying problems early. after major contracts are completed. Identify overheads However, the cost-control system is only as good as the infor- that can be adjusted if unforeseen expenses are incurred. mation it is given and there must be effective communication Remember, over the long term, margins on jobs must between the project manager and the finance department. cover all overheads and provide a profit. |BD
BILLING PROCEDURES (CONTRACT): Your accounting system should Kieran J. Hallinan, CA, CBV, CFE, B.Sc. (Chem. Eng.), provide adequate and timely cost information to allow for the assists contractors in payment disputes and is a Principal of invoicing of time and materials to clients within the contract Hallinan Tautrims Inc. guidelines. The proof of the percentage of work completed must be presented in a form and content satisfactory to the owner. Ensuring that invoices are issued in accordance with the terms of the contract will help to eliminate delays in receiving payment due to minor disputes with the invoices. Invoices should be mailed out on a timely basis.
BILLING PROCEDURES (EXTRAS): The on-site supervisor should constantly be on the lookout for situations where extras have been or may be incurred and submit claims for approval. Does your insurance program have structural problems? Written authorization for extras should be obtained on site Put the proper framework in place with HKMB HUB where possible. When on-site approval cannot be obtained, Property & Casualty > Surety > Loss Control the extras should be documented in writing (i.e., letter or HUB International is a leading insurance and surety billing). Extras should be invoiced separately from the broker for the construction industry. We are known for regular progress billings, to avoid the payment of progress our market-specific expertise, comprehensive programs, bills being held up if there is a dispute with the extra billing. exceptional service and cost-effective pricing. HUB International has extensive resources, regional CUSTOMER RECEIVABLES: A single individual should be designated specialists and risk management professionals who to oversee receivables. This individual should have direct are expert in addressing the needs of your business. contacts with every client’s organization and be on a first- If you’re wondering if your coverage is secure or properly name basis with the key payment manager. Past-due or slow- priced or you’re not getting the responsive service you paying accounts must be investigated. When progress billings deserve, then call HKMB HUB. are not being paid consult with your legal counsel regarding the filing of liens for work to date and discontinuing work HKMB HUB International until payment of the progress billings is resolved. Construction & Surety Team www.hkmb.com www.hubinternational.com INVENTORY: Contractors need to manage inventory levels and 416-597-0008 • 800-232-2024 to minimize the money tied up in it. The best way to avoid overdue bills for inventory is to work lean. Order only the At your service across Canada and the United States.
Builders' Digest Winter/Spring 2009 | 21 tca award At the Top of His Game Keith Gillam, the recipient of the 2008 KEITH GILLAM TAKES A BIG-PICTURE VIEW. MAYBE a high-quality company that could it’s his training as a pilot in the Royal deliver work ethically and treat clients Donald P. Giffin Air Force, or his experience in pulling as they wanted to be treated.” up roots in the U.K. in 1967 and There was a recession underway, Sr. Construction heading over the horizon to start a new and Gillam remembers simply staying life in Canada. Whatever the reason, in business while engineering a funda- Industry whether he’s turning a small construc- mental change in corporate culture Achievement tion company into an industry power- as one of the greatest challenges he’s house or handing over a full-fledged faced. The organization that emerged Award, has been construction firm to Canada’s First from that trial by fire went from Nations, Gillam has always under- strength to strength, always cultivating instrumental in stood that the construction industry is long-term client relationships. This a social actor — and has done what he attitude made the October 2008 acqui- making big changes could to help it better play the part. sition of VANBOTS by Carillion plc in the industry That approach marked his first something close to a perfect marriage. entry into construction, back in 1991. “The company was sound financially, That’s when Gillam, then Senior Vice- but the issue was how to grow and By Andrew Brooks President of Dalton Engineering & take on much bigger projects under Construction Co., bought VANBOTS. the tough bonding limits then being Originally founded in 1955, the imposed,” Gillam says. VANBOTS had company was doing a respectable $20 other suitors, but Gillam’s personal to $25 million in business annually. connections with Graham Brown, Gillam saw potential for growth, but President of Carillion, proved decisive. he had bigger issues on his mind. “Graham and I trust and respect each “I wasn’t focused on growth, though other,” Gillam says. “Carillion gave us it happened organically,” Gillam says. the scale we needed to successfully bid “I was very concerned with the ethics on larger projects, and we completed of the industry, and I wanted to build their portfolio of construction
22 | Builders' Digest Winter/Spring 2009 tca award services. I’m very excited by the acqui- sition. I believe it has grounded our company perfectly for the future, and I’ve worked in many different countries but will reinforce the careers of the people who have worked so hard and so profes- there’s nothing like the Canadian construction industry. sionally for our company.” It’s“ capable of so much more than any construction MILESTONES When asked to list notable projects industry in any country, in my view” he’s worked on, Gillam says that every project has its unique challenges and — Keith Gillam, VANBOTS rewards but a few hold a special place in his memory. ” “Long-term relationships are key, like our relationship with Honda. We of Mnjikaning in Rama, Ont., in 1996, in 2000, Gillam supported the foun- built most of their massive campus in is especially revealing about how dation of the Construction Institute Alliston, Ont., but we’ve worked for Gillam approaches his work. of Canada and played a major role them in many other locations.” In “When we won the project, we in launching the School of Construc- 1998, VANBOTS won an international offered First Nations people scholar- tion Management and Trades at competition for a 100,000-square-foot ships and training programs,” Gillam Toronto’s George Brown College, the addition to Honda’s plant in Swindon, says. “We also gave them precedence in only baccalaureate-level construction England. For this work, completed in hiring, and some of the crews had 50 degree program in Canada. He has a compressed 21-month timeframe, to 60 per cent First Nations labour. I’m also advocated for increased women’s VANBOTS, in 2002, became the only very proud of that.” participation in construction. Canadian construction firm ever to Casino Rama is Ontario’s only Today, Gillam focuses on inte- win the prestigious British Construc- First Nations commercial casino and grating VANBOTS and Carillion, tion Industry Award. features 10 restaurants, a 5,000-seat while continuing to bring in new The $250-million “ROM Renaissance” Entertainment Centre and a 300-room, work. He also hopes that his years of project, which transformed Toronto’s all-suite hotel. When the project was experience can make a contribution. Royal Ontario Museum, figures promin- completed, VANBOTS launched a new “I’ve become more cautious as ently on Gillam’s list, as does the work construction company called Rambots. I’ve grown older,” Gillam says with performed over the years for pharma- “We gave the First Nations 51 per cent a laugh, “but I still have the can-do ceutical giant Apotex and automaker and said ‘Your job is to put us out of busi- attitude that I admire so much Ford. The Four Seasons world head- ness,’” Gillam says. Rambots continues about this industry. I’ve worked in quarters in Don Mills and the McKinsey in operation today and is the first — many different countries but there’s Building at Victoria College, University and largest — First Nations construc- nothing like the Canadian construc- of Toronto, are also standouts. tion company in North America. tion industry. It’s capable of so much But the $100-million Casino Rama In addition to serving as chairman of more than any construction industry project, completed for the Chippewas the Toronto Construction Association in any country, in my view.” |BD
MBS Steel Ltd.
ManUfactURER of opEn cUStoM wEB StEEL joiStS anD tRUSSES DEREK MRUSEK Sales Manager 62 Progress Court Tel.: (905) 799-9922 Brampton, ON L6S 5X2 Fax: (905) 799-9923 Email: [email protected] Cell: (416) 434-4128
Builders' Digest Winter/Spring 2009 | 23 TCA Best of the Best Other Awards
By Andrew Brooks The Rest of the Best 2008 We present the other 2008 TCA PROJECT ACHIEVEMENT AWARDS Best of the Best Award winners, LARGE CATEGORY EllisDon: “Transformation AGO,” Art Gallery of Ontario the top runners in a very EllisDon served as Preconstruction Manager on a design competitive field by architect Frank Gehry for an extension to the Art Gallery of Ontario. While Gehry’s designs are rarely completed on time and often exceed budget, EllisDon Model of Harry Rosen project as completed helped bring this project in on budget and ahead of schedule. Along with 97,000 square feet of new space, the project featured the renovation of an additional 190,000 square feet of existing space.
MEDIUM CATEGORY PCL Constructors Canada: Cassie Campbell Community Centre As Construction Manager on the City of Brampton’s landmark Cassie Campbell Community Centre project, PCL stickhandled some major redesigns, coped with a labour strike, and weathered a severe winter and wet summer to complete Brampton’s largest and most modern multi- use facility on time and on schedule. The project won an award for the wood structural, architectural and cladding components and for environment-friendly features.
SMALL CATEGORY VANBOTS: Harry Rosen Vertical Expansion Completing a complex, time-sensitive expansion in the flagship store of a leading high-end clothing retailer Major structural work brought VANBOTS recognition for its teamwork and had to be undertaken leadership skills. Really five projects in one, this job while the store was demanded the highest quality and professionalism and open for business included the addition of a 10,000-square-foot space on top of the existing roof.
OUTSTANDING SAFETY PERFORMANCE AWARD PCL Constructors Canada PCL Constructors Canada won this award for its overall safety record rather than for one project. Given the range of challenging projects PCL is involved in — by geography, size and type — the award demonstrates the company’s culture of safety.
Robert B. Somerville, Bronte Creek Imperial Oil Project Robert B. Somerville removed an abandoned pipeline and lowered a second one at Imperial Oil’s Bronte Creek facility. Challenges included tree planting, road paving, Bailey Bridge erection, setup and installation, and were compounded by heavy rains. The crew was audited for safety by Imperial Oil management and Ontario regulators with only positive feedback: there were no medical aids or lost-time incidents.
24 | Builders' Digest Winter/Spring 2009 tca Best of the Best Other Awards TRADE CONTRACTOR AWARD The Plan Group The Plan Group has evolved into a leading technical services provider to the construction industry since its foundation in 1955 as an electrical contractor. Its The Rest of the Best 2008 more than 600 employees offer electrical, mechanical, communications and life-safety services. We present the other 2008 TCA DISTINGUISHED VOLUNTEER AWARD Best of the Best Award winners, Greg Dolenc, Sika Canada Inc. Greg works on the TCA’s Membership, Recruitment and the top runners in a very Retention Committee and dedicates time to the annual competitive field membership drive. He promotes doing business within the Brampton’s new Cassie Campbell Community Centre membership and helped launch the TCA’s Construction Day at Queen’s Park, where members of the Ontario Provincial Parliament are educated about the critical role The innovative use of wood elements drew positive feedback the construction industry plays in the economy.
THE CONSTRUCTION INSTITUTE FOR THE CHANCELLOR’S AWARD OF EXCELLENCE John Wills of George Brown College John Wills directs the School of Architectural Studies and the School of Construction Management and Trades at George Brown College. The latter offers the Bachelor of Applied Technology in Construction Science and Management degree, in addition to other construction- related certifications offered at both schools. The college allows students to transfer skill sets from program to program as they follow different paths into the construction industry.
SEAN P. MCKENNA YOUNG CONSTRUCTION EXECUTIVE LEADERSHIP AWARD Jason Hanna, All Canada Crane Rental Congratulations to John Wills Jason Hanna is Operations Manager at All Canada Crane Rental. He takes a hands-on approach by spending as much time as possible in the field with employees and customers. Hanna says business is good, with particular demand for tower cranes driven in large measure by construction of co-generation plants.
MATT STAINTON TOP GUN AWARD Dan Bozzelli, VANBOTS Dan Bozzelli serves on the TCA’s Membership, Recruitment and Retention Committee. He obtained his Mechanical Engineering Technology degree in 1992, Congratulations to John Wills for being selected for the and then pursued Project Management studies at various Construction Institute of Canada’s Chancellor’s academic institutions. After working at a number of Award of Excellence, and for working closely with the construction firms, he arrived at VANBOTS in 2005, where Toronto Construction Association in the development he is now Project Co-ordinator. of Ontario’s only Bachelor of Applied Technology Degree in Construction Science and Management. GREEN BUILDING CULTURE AWARD Julie Scarcella, Blue Wilderness Management Group 416-415-5000 ext.4398 Blue Wilderness Management Group was formed in 1994. georgebrown.ca/constructionmanager [email protected] This project management consulting group specializes in providing sustainable project consulting helping its clients define, implement and track sustainability strategies. The growing company is now forming two new companies to serve the green building industry.
Builders' Digest Winter/Spring 2009 | 25 TCA’s Annual Christmas Luncheon With good food, fun and a record number of attendees, the 66th annual luncheon was a success
26 | Builders' Digest Winter/Spring 2009 Builders' Digest Winter/Spring 2009 | 27 Upcoming Events Toronto Construction Association Building Information Modeling (BIM) May 28, 2009 for Owners Location: Autodesk Canada Headquarters, 210 King St. E., Toronto Session: 10:00 a.m. -12:00 p.m. (Lunch will be served following the session) Fee: TCA members - Free Non-members - This event is only open to TCA members. Registration: 9:30 a.m., 210 King St. E. Registration Deadline: May 15, 2009
Future Building Show 2009 April 7, 2009 to April 9, 2009 Location: Clarington, Ont. Fee: TCA members - Free Non-members - Free Registration Deadline: April 6, 2009 Please contact us by telephone to register.
Member’s Day “Weathering the Storm” May 13, 2009 Location: TCA Fee: TCA members - Free Non-members - Free Registration Opens: March 1, 2009 Registration Deadline: May 12, 2009
TCA’s Annual Golf Classic May 21, 2009 Location: The Club at Bond Head and Copper Creek Golf Club Description: Price includes: golf/cart/lunch/dinner/giveaway Fee: TCA members - $255 Non-members - $355 Registration Opens: April 1, 2009 Registration Deadline: May 20, 2009
For further information, please contact: Mary McBride,Toronto Construction Association, 70 Leek Cres., Richmond Hill, ON L4B 1H1 Telephone: 416-499-4000 ext. 104 • Fax 416-499-8752 • Email: [email protected] Young Construction Executives Club YCEC Bonspiel Curling March 27, 2009 Location: Bayview Golf & Country Club, 25 Fairway Heights Drive, Thornhill Fee: TCA members - $35 Non-members - $35 Cost: $35 per person plus GST YCEC’s Bonspiel Curling is open to all Young Construction Executives Club members and their guests under the age of 35. Registration Deadline: March 25, 2009
For further information, please contact: Lenore Villeneuve at [email protected] or Stacy Huang at [email protected]. The Construction Institute of Canada Course: Blueprint Reading and Estimating Level 2 Tuesday, April 14 to June 9, 2009
Seminar: LEED for Construction Thursday, April 16, 2009
Seminar: Construction Liens and Trusts Thursday, April 30, 2009
Course: Help With Green Building Rating Systems Wednesday, May 13 to June 24, 2009
Program: Leading Teams Wednesday to Friday, June 17 to 19, 2009
Course: Help With Green Building Rating Systems Monday, Sept. 14 to Nov. 2, 2009
Course: Blueprint Reading and Estimating Level 1 Tuesday, Sept. 15 to Nov. 17, 2009
Course: Construction Law Wednesday, Sept. 23 to Nov. 25, 2009
Course: Planning and Scheduling Thursday, Sept. 24 to Nov. 26, 2009
Program: The Leadership Challenge Wednesday to Friday, Oct. 28 to 30, 2009
For further information, please contact: Roxanne Drisdelle • Tel: 416-499-4000, Ext. 116 Email: [email protected] • tcic.ca
28 | Builders' Digest Winter/Spring 2009
Builders’Builders’Toronto Construction Association’s Quarterly Perspective DigestVol. 2 No.4 Winter/Spring 2009
ADVERTISERS INDEX
Alliance Roofing & Sheet Metal Ltd...... 23 Enbridge Gas Distribution Inc...... 3 www.enbridgegas.com Astley Gilbert Limited ...... Insert www.astleygilbert.com George Brown College (CCET)...... 25 www.georgebrown.ca/constructionmanager Belmont Rose Granite Corp...... 12 www.belmontrose.com The Guarantee Company of North America...... 13 www.gcna.com Carillion Canada Inc...... Inside Front Cover www.carillionplc.com HKMB Hub International...... 21 www.hkmb.com Enbridge Electric Connections Inc...... 15 www.enbridgeelectric.com MBS Steel Ltd...... 23 www.mbssteel.com
The Old Post and Village...... 9 www.oldpost.com
Ontario One Call...... 11 www.on1call.com
Permacon...... 7 www.permacon.ca
Robert B. Somerville Co. Ltd...... 8 www.rbsomerville.com
Scrubex Floor Maintenance...... 12 www.scrubex.com
SpandrelTech Ltd...... 16 www.spandreltech.com Building a Better Tomorrow Terrasan Group of Companies...... Outside Back Cover www.terrasan.com Engineering • Project Management Environment • Urban Planning Trow Associates Inc...... 30 www.trow.com
For more information, please contact [email protected] Vanbots Construction...... Inside Back Cover www.vanbots.com Trow www.trow.com Viewpoint Construction Software...... 4 www.viewpointcs.com 30 | Builders' Digest Winter/Spring 2009 Builders’ DigestVol. 2 No.4 Winter/Spring 2009
Royal Ontario Museum 2007 Best of the Best Award
Harry Rosen Chinese Cultural Centre Panasonic Theatre 2008 Best of the Best Award 2006 Best of the Best Award 2005 Best of the Best Award
50 Acadia Avenue Suite 200 Markham Ontario Canada L3R 0B3 T 905 477 7718 F 905 477 8689
Making tomorrow a better place. www.vanbots.com
BEST OF THE BEST