Abstract
The construction industry plays a critical role in the establishment of sustainable national economic growth and development. Recent years have seen the emergence of cost modeling and cost estimation in nearly all construction projects. Cost management identifies the efficient strategies that put checks, cost overruns and avoid project delays. When a contractor adopts sound and effective controls over project expenses, maximum profits are realized, and the desired quality of work is achieved. By analyzing Cost Value Reconciliation as one of the cost control techniques, this study is hypothesized that CVR efficiently helps construction firms to improve the financial performance ...