EFFECT OF EARNED VALUE MANAGEMENT AND CRITICAL CHAIN FACTORS ON SUCCESSFUL PROJECT IMPLEMENTATION IN CONSTRUCTION COMPANIES IN SOUTH EASTERN NIGERIA

ABSTRACT

This study focuses on effect of earned value management (EVM) and critical chain (CC) on  successful  project  implementation  in  construction  companies  in  South  Eastern Nigeria. Here 7 objectives was explored to undertake this study and the hypotheses structured in line with these 7 objectives. A sample size of 759 was determined from the population of 14868 drawn from the employees of 12 selected construction companies in South East Nigeria using a combination of the Godden (2004) sample formula, and the sample estimation technique of Unyimadu (2005), Nwanna (1922) and Israel (1922). The major instruments used  for primary data  collection was  the questionnaire and  oral interview. The questionnaire was structured using 5-point Likert scale in line with the 7 objectives of the study. Cronbach Alpha was objectively used in testing the validity and the reliability of the research instrument. The result was above 0.70 in all, indicating a high degree of relationship. The tests of hypotheses 2 and 3 were carried out using the multiple regression analysis and hypotheses1, 4, 5, 6 and 7were tested with t-test. The findings showed that there is significant perception of EVM and CC on successful project implementation in construction companies in South Eastern, Nigeria. The study disclosed that the issues relating to these techniques for project performance measurement are significant on  successful project implementation in construction companies in South Eastern, Nigeria. It was also revealed from the study that CC factor in implement EVM process and  CC  as  a  performance indicator for  effective measurement significantly ensures successful project implementation in construction companies in South Eastern Nigeria. The study identified inadequate budgeting and schedule/ work-breakdown structure (WBS) integration as the key challenges of EVM and CC on successful project implementation in construction companies in South Eastern, Nigeria. Furthermore, the study  discovered  that  EVM  and  CC  make  significant  and  positive  contribution  to improved project management practice on  construction companies in  South  Eastern Nigeria. The study also revealed that there are positive implications of EVM and CC in management control, cost performance index on success of project execution. Finally, that there are significant correlation between the use of EVM and CC with each phase of the project life cycle and success in construction companies in South Eastern, Nigeria. The study concludes that the effective practice of EVM and CC shall lead to a number of benefits  to  the  organization as  in  maximizing  performance,  enabling  time  and  cost management and synergistically driving project performance measurement strategies to a fruitful end. The study recommended that, the construction companies should adopt the use of EVM and CC thereby focusing on the key criteria of well defined project spectrum, goals, parameter, and project control mechanism in order to enhance successful project implementation, also that the construction companies should embrace well formulated procedures for performing work, integrate planning and teamwork in order to monitor and control their daily task to attain successful end.

CHAPTER ONE INTRODUCTION

1.1 BACKGROUND OF THE STUDY

The crucial need to reduce project delay and costs in project implementation and the need to improve project performance in terms of time of delivery, within budget, and  scope while attaining  the  required  quality  led  to  the  idea  of  implementing  new  methods  of  project management  techniques  in  an  organization.  As  a  project   monitoring,  scheduling  and controlling techniques, the earned value management (EVM) and critical chain (CC) propel the project management and implementation success. In this sense, EVM and critical chain helps  an  organization  reduce  project  development  time,  utilization  of  limited  resources, handle  technological  complexity,  respond  to  stakeholder  satisfaction  and  increase  global market competition (Cleland, 1998). To execute a project successfully, a project manager has to become adept at  initiating, planning, executing, monitoring and controlling and closing (PMI, 2008). In doing so, project managers typically use several tools and techniques to aid them orchestrate activities along a project life cycle. This seems to be the correct approach since several studies have suggested  that the proper use of project management  tools  and techniques impact on the success of a project (Cash and Fox, 1992).

At this point it becomes pertinent to discus and adopt an operational definition for the three principle terms, Project, EVM, and CC that shall form the basics of this studies.

In this vein, Duncan (1996a) see projects as a temporary endeavour undertaken to create a unique product or service where it has definite start and end time and also the end product itself is unique and different from others. For a construction industry, any project must be completed in record time (time bound) as it can gain advantage from the competitors. The Project Management bodies of knowledge have defined a project as a temporary endeavour undertaken to create a unique product,  service or result and  unique, transient  endeavours undertaken to achieve a desired outcome (APM, 2006).

Kerzner (2003) defines a project more specifically, as any series of activities and tasks that (1) have a specific objective to be completed within certain specifications, (2) have defined start and end dates, (3) have funding limits (if applicable),  (4) consume  human and non- human resources, and (5) are multi-functional (i.e. cut across several functional lines). This is our  operational  definition  of  projects  in  this  study  as  it  typifies  an  EVM  traditional recognition  of  projects  as  it  involves  the  creation  of a  physically  large  and  technically complex deliverables within multi-faceted organizations.

Though, Kerzner appears to be unnecessarily prescriptive. For example: some projects have vague objectives or lack defined end dates; many do consume only human resources; others are delivered  by just  one functional  group.  So, these  five  stipulations may be useful  in forming an image of a typical project, but tend to eliminate many valid projects that do not fit the mould to be propelled by EVM.

Turner  (1999)  defines a project  as an endeavour  in which human material and  financial

resources  are organized  in a novel way,  to  undertake  a unique  scope of work of  given specification, within constraints of cost and time, so as to achieve unitary, beneficial change, through the delivery of quantitative and qualitative objectives. Projects have a purpose, a life cycle, interdependencies,  uniqueness and conflicts (Meredith and Mantel, 2003). Those five characteristics respectively lead to: dedicating resources for their completion, time schedules for their organization, relationships between their components, responses to their uncertainty and the communication between their stakeholders.

EVM as a management technique was initially conceived by industrial engineers in United States of America (USA), such as Fredrick W. Taylor, Henry L. Gantt, and others in late 19th century (Fleming and Koppelman, 2005). They compared ‘planned standards’ with ‘earned standards’ and ‘actual expenses’ in their early concepts, and identified ‘cost variance’ as the difference  between  the  actual  costs  of performing  work,  and  value  of the  achievements according to their estimated or budgeted costs (Moski, 1951). The earned value approach was found to be more valuable in a project environment – rather than ongoing operations (Fox,

1996).

Program Evaluation and Review Technique (PERT) was introduced by the US Navy in 1958. The  technique  simulated  development  planning  with  a  logic  diagram,  and  could  assess statistical probability of achieving the project plan objectives. Unfortunately, computers were not widely available to implement the complex PERT calculations. The PERT approach was not as successful as the Critical Path Method (CPM) which was being used in construction at the time. PERT/Cost in 1962 included calculation of actual cost, and comparison of that with the value of work performed (now EV) to indicate cost status. It also compared value of work performed with the cost and work value budget (now PV) to show schedule status (Paige,

1963). PERT/Cost was ultimately not widely adopted, but its underlying concepts became the basis for EVM.

Similarly the US Air Force in 1965 initiated  the Cost/Schedule  Control Systems  Criteria (C/SCSC)  which  included  earned  value  methodology  (Christensen,  1990).  It  was  later developed by US Department of Defense (DoD) in 1967 and applied to new weapons systems

development,  such as the Minuteman Missile program. C/SCSC established  35 criteria  or standards for compliance by industry contractors, and provided DoD with some assurance of the final cost of new systems on open-ended contracts. At the same time, corporations in the USA were investigating planning and control systems such as Cost and Schedule Planning and Control (CSPC) (Saitow, 1969) and the Accomplishment/ Cost Procedure (ACP) (Block,

1971) for reporting cost and schedule to executive levels in meaningful ways. Both of these

approaches have marked similarities to EVM techniques.

Indeed  the  Earned  Value  Management  System  (EVMS)  was  developed  by US  industry associations in 1996, with the National Defense Industry Association (NDIA) as the lead In the process, the team rewrote and simplified the 35 criteria in C/SCSC into 32 criteria, but retained the essential components.  Some key terms were renamed  (e.g. BCWS to Planned Value) in order to increase acceptance in industry. At the same time, many practitioners and academics were documenting the costs and benefits of EVM (Christensen, 1998). The EVMS standards were issued (NDIA, 1998) by ANSI/EIA (American National Standard Institute / Electronic Industry Association) and were subsequently adopted by the Project Management Institute as a Practice Standard (PMI, 2005).

Kerzner  (2003)  recognizes  the value  of EVM  as a risk monitoring  tool.  Specifically,  “it provides a basis to determine if risk handling actions are achieving their forecasted results.” According  to  Kerzner,  (2003)  one of  the  best  ways  of  reducing  executive  meddling  on projects is to provide executives with frequent, meaningful status reports.  He suggests that variance reports should be as brief as possible, and provides an example that includes the following  items:  Variance  Analysis  Chart,  Estimate  at   Completion  (cost  only),  Cost Summary, Schedule Summary, and Milestone.

Admittedly, Earn value management (EVM) is one of the performance measurement tool or technique used to measure project performance.  As a result, EVM is one of  the  effective performance measurement and feedback tool for managing projects. EVM can give answer to project managers on whether the project is ahead or behind  schedule,  either the project is under or over budgeted or what the remaining work is likely to cost. The Project Management Institute  defines  earned  value  management  (EVM)  as  a  management  methodology  for integrating   scope,   schedule,   and   resources,   and   for   objectively   measuring   project performance and progress. Performance is measured by determining the budgeted cost of the work performed (i.e. earned value) and comparing it to the actual cost of the work performed

(i.e. actual cost). Progress is measured by comparing the earned value to the planned value (PMI,  2004).  Earned  value  management  (EVM)  is  a  project  performance   evaluation technique  that  has  origins  in  industrial  engineering,  but  which  has  been  adapted  for application  in project  management.  Earned  Value  Management  (EVM)  is  a method  that enables measuring the performance of a project in terms of cost and time during its execution. EVM is widely recognized as a core project management technique  with obvious benefits; however,  its utilization  is  not  widespread  beyond  a  few  specific  industries,  notably  the defence and aerospace organizations in the United States.

Earned Value Management (EVM) systems have been developed to provide project managers with crucial information on the performance and progress of their projects through the unique interaction of three project management elements – the holy trinity – scope, cost and time. In addition,  it provides  project  managers  with an early warning  sign for poor performance. Corrective  actions  can  be  taken  in  time  to  bring  their  projects  back  on  track.  Where traditional performance measures compare only actual and budgeted costs, in EVM however, actual and budgeted costs are compared to the earned value. Since its introduction in 1967 by agencies of the US Federal Government,  EVM has seen a rapid growth in government and later on also in private industry projects. The development and maturation of earned value project management systems has led to a broad field of study.

EVM  also  addresses  uncertainty,  particularly  the  uncertainty  surrounding  time  and  cost performance. The use of EVM measures, variances and indicators provides management with useful advance warnings as to the degree of risk that time and cost objectives will be met. It can  also  identify  sources  of  past  performance  successes  and  difficulties,  by calculating indices and variances on the performance of specific groups (vendors, departments, etc.) or types of activities (e.g. control accounts, work packages). Despite these obvious links with earned value methodology, most recent books and papers on risk management do not address EVM directly; however, some do refer to project management techniques that are shared by both EVM and Project Risk Management. An example is the study in Megaprojects and Risk, by Flyvbjerg et al (2003) which concluded that both staff and directors must be conversant with the implications of performance management and the notions of risk and accountability. Managers  wishing to implement  project performance  measurement  require some  specifics around goals and objectives, so that the necessary cost estimating and activity planning can be  performed   as  a  necessary  prerequisite  to  finalizing  a  budget  and   time  schedule. Conventional EVM is best suited to projects with highly defined goals and methods, as that

will facilitate creating the Work Breakdown Structure (WBS) and plotting the Performance Measurement Baseline (PMB). Projects that lack well defined goals or objectives appear to be unsuited to conventional EVM.

EVM is a multidimensional control system, as it integrates cost and time; however, it does not  encompass  other  dimensions  such  as  quality  and  risk.  Any control  system  requires optimal timing of the points at which the measurement and control take place.

Comparatively,  there is a difference  between earned value and earned value  management systems (EVMS) criteria. Earned value is a special metric that can be used to manage any project. The criteria are standards for management  control  systems  that use earned value. Since 1967 the criteria have been required on large,  flexibly priced defense contracts. The purpose of the criteria  was to assure the  reliability of the earned  value metric.  Although earned value does not require the criteria, it does require a management control system which meets at least some of the standards described by the criteria. In this paper, the term “earned value  management  process”  includes  both  earned  value  and  the  EVMS  criteria.  Cost variances result when the actual cost of the work and its flexible budget (earned value) differ. Significant  variances are analyzed to identify and correct problems before they worsen. A major difference between a flexible budget and earned value is the time dimension associated with earned value. Initially, the work on a project is divided into pieces, assigned a budget, and assigned a schedule. Because each increment of work is time-phased, a schedule variance is determined if work is completed (earned) at a different time than when it was planned to be completed.  The flexible budget used in cost accounting does  not provide any information about schedule variances. Like the cost variances, significant schedule variances are analyzed and corrected when possible. When variance analysis is conducted properly (e.g., on time, and at the proper  level),  it can be an effective  control against  further  cost and schedule problems that may jeopardize the successful completion of a project. Unfortunately, variance analysis can be untimely or excessive  and even contribute  to project  failure by drawing project managers, engineers, and others away from more urgent problems.

The  EVMS  Criteria  are  key  to  the  effective  use  of  earned  value  and  is  an  adequate management control system that fosters the proper planning and integration of  work on a project.  Earned  value  management  systems  (EVMS)  criteria  define  the  attributes  that management control systems must possess for earned value to be used effectively. Recently, the criteria  have been slightly revised  and renamed  “Earned  Value Management  Control Systems Criteria” (DOD 1996). Despite the  multiple names, the criteria have not changed significantly since their inception. Presently, there are 32 EVMS criteria that are organized

into five categories that pertain to major project management activities: (1) organization, (2) planning  and  budgeting,  (3)  accounting,  (4)  analysis,  and  (5)  revisions.  Each  criterion addresses  a major  principle  necessary  for effective  management  of large,  flexibly priced defense projects. Here, one criterion requires that each element of work on the project has a budget.  Another  criterion  requires  that  each element  of work  has  a schedule.  Without  a budget and a schedule, it would be difficult to properly manage a project of any size, much less a major construction project that can cost over a billion naira and last for many years. Thus, criteria are often described as “common sense” management practices that any well- managed construction contractor would use.

Over the years, however, implementing the criteria became an administrative burden that was eventually viewed as a non-value added activity by contractors and program managers (GAO

1997).  Like many government  documents,  the  DOD’s  Joint  Implementation  Guide  (JIG) which described how to implement the criteria, grew in size and complexity (DOD 1987). Additionally,   earned   value  data  was  mistakenly  judged   “guilty  by   association”   and occasionally ignored by project managers who may have benefited from it.

According  to  Abba  (1995),  large  cost  overruns  on  some  major  defense  projects  were foreseeable from contractor earned value reports but not recognized by program managers. There  are several  factors that contributed  to the implementation  problem  (e.g.,  a lack of industry ownership, inadequate training, and an awkward technical jargon). A major factor was a failure in the early years to make the earned value process the responsibility of program managers  and  contractors.  Based  on  a  two-year   review   of  the  DOD’s  earned  value management process, the GAO (1997) concludes that while the process was intended to serve the needs of several user groups, financial personnel managed the process. It was natural for this group to focus on their oversight responsibilities and stress criteria compliance. But it was also natural for other user groups, including the program managers, to perceive earned value as a purely financial reporting requirement. According to the DOD, the needs of the program  manager  were  often not met when EVMS were viewed  primarily as a financial reporting system (GAO, 1997). Through the years, the criteria implementation problem has prompted  studies  that  addressed  either  the  benefits  or  the  costs  of  the  earned  value management process. In general, studies that focused on benefits concluded that earned value and the criteria concept were sound, while those which focused on cost reported the cost of compliance to be relatively small, ranging from less than one to five percent of contract cost.

On the other hand, in 1997  a self-proclaimed  guru, Goldratt published  a novel,  “Critical Chain”, which describes a new, supposedly superior approach to project management based on identifying and managing a critical chain of activities. The Critical Chain does away with milestones, multitasking and per-activity contingency time and advocates project contingency buffers and a roadrunner mentality instead (Goldratt, 1997). Due to this radical disregarding of established  project management concepts the  audience has ever since been split. Many conservative researchers and practitioners claim that Critical Chain Project Management  is nothing new and therefore a waste of time, while a growing movement of Goldratt-disciples touts it as the new silver bullet  of project management.  So, what is the straight dope on Critical  Chain Project  Management?  There  has  been  some  detailed  and  critical  research (Herroelen and  Leus, 2001, Leach, 1999 and Steyn, 2000), but as usual a definite answer cannot be  given. In a nutshell, the Critical Chain (CC) approach is found to be intuitively appealing, but many a doubt is cast on its general applicability and utility.

Much of the debate is focused  on determining  or refuting the superiority of the  specific paradigm presented by Goldratt in his 1997 novel `Critical Chain’. In contrast,  the critical chain five principle constituent concepts are identified and appear to be of  general use in project  management:  (i) the consideration  of resource  constraints  in  determining  activity criticality, (ii) the aggregation of contingency time at an activity chain’s end, (iii) the explicit accounting for uncertain activity durations, (iv) the monitoring of contingency time buffers for project  control and  (v)  the  timely alerting  of project  resources.  Goldratt  (1997)  had observed  this  phenomenon  and  proposed  the  Critical  Chain  technique,  in  which  those individual hidden periods or buffers are  pooled to create an explicit project buffer that is placed at the end of the schedule. Also, a feeding buffer may be placed at the end of a non- critical group of activities, so that they do not become part of the critical path, should they become delayed. Finally, a resource buffer may be created as a virtual task prior to critical chain tasks that require critical resources.

Initially, some authors tended to support Critical Chain (Leach, 1999). A recent critique of Critical Chain has concluded that although it presents a number of valuable concepts, it does not provide a complete solution to project management needs, and that organizations should be very careful about the exclusion of conventional project  management  techniques  (Raz, Barnes, and Dvir, 2003). Although this thesis disagrees specifically on the above assertion, Critical Chain appears compatible to the notions of recognizing the significance of project phases, and assessing performance  on phase  completion. Goldratt bases the Critical Chain

approach  on  a  number  of undesired  side  effects  in  traditionally  managed  projects.  The conjecture is that these effects, through direct or indirect means, impair the project  output (White and Fortune, 2002). Therefore, this analysis starts by explaining their  rationales, in order to  counter  these  effects.  The Critical  Chain approach  tries to  identify,  exploit  and elevate the project’s constraints, i.e. the chain of critical events. Now, this approach can only succeed when human factors receive appropriate consideration. Therefore, the basic human resource management challenge associated with Critical Chain Project Management, Goldratt (1997) also proposes a way of controlling the project during the course of its execution by managing its buffers.

Consequently,  on these established  argument this study posit EVM as a measure of  cost, budget, monetary and incentive management to project success in construction companies. While critical chain is seen as a measure in time, scope, scheduling,  monitors and control management to project success in construction companies.

1.2 STATEMENT OF THE PROBLEM

Delays, project reviews and abandonment of construction projects have negative effects for all parties involved. Accurate definitions of project scope, Time and budget deliveries are key competitive  factors  for  any construction  project.  Setbacks  in  such  factors  have  negative effects  both  for  owners  and  contractors.  While  owners  might  suffer  loss  of  revenue  or damages, the contractors  might face higher overhead  costs, longer  work periods and also decreased chances in future bids. Thus, having tools to limit or eliminate these setbacks (i.e. earning value management and critical chain) that are capable of foreseeing such delays and overruns are in the interest of every party involved.

In recent  times,  organizations  adopts  effective  management  method  to  aid  them  achieve maximum  output  in their  project.  EVM  and  CC are  some  of the  effective  performance measurement and feedback tool for managing projects. They provide the capacity to avoid project setbacks  and offer  real time  information  to both contractors  and stakeholders  on whether the project is ahead or behind schedule, either the project is under or over budgeted or what the remaining work is likely to cost. By EVM and CC contractor and stakeholders are on the same page  throughout the project construction life circle.  This EVM and CC capacity to eliminate setbacks on projects construction forms the basis for this investigation.

1.3 OBJECTIVES OF THE STUDY

The broad objective of this study is to investigate the effect of earned value  management (EVM)  and  critical  chain  factors  on  successful  project  implementation  in  construction companies in South Eastern Nigeria. However, the specific objectives are:

1. To examine the extent of perception of EVM and critical chain factors on successful project implementation in construction companies in South Eastern Nigeria.

2. To determine  the effect  of the  issues relating to technique of project  performance measurement  on  successful  project  implementation  in  construction  companies  in South Eastern Nigeria.

3. To ascertain the relevance of critical chain factor in implementing EVM process and critical chain as a performance  indicator  for effective  measurement  on  successful project implementation in construction companies in South Eastern Nigeria.

4.  To  investigate  the  challenges  of  EVM  and  critical  chain  in  successful  project implementation in construction companies in South Eastern Nigeria.

5. To establish  how EVM and critical chain improve  project management  practice  in

construction companies in South Eastern Nigeria.

6. To identify the essential  benefits of EVM and critical chain on success of  project execution.

7. To assess the extent of correlations between the use of EVM and critical chain on each phase of the project life cycle and success in construction companies in South Eastern Nigeria.

1.4 RESEARCH QUESTIONS

The following research questions will guide this study.

1. To what extent are the perception  of EVM and critical chain factors in  successful project implementation in construction companies in South Eastern Nigeria?

2. Of what effect are the issues relating to technique of project performance measurement in  successful  project  implementation  in  construction  companies  in  South  Eastern Nigeria?

3.  What is the relevance of critical chain factor in implementing EVM process and critical chain  as  a performance  indicator  for  effective  measurement  on  successful  project implementation in construction companies in South Eastern Nigeria?

4.  What  are  the  key  challenges  of  EVM  and  critical  chain  in  successful   project implementation in construction companies in South Eastern Nigeria?

5.  How do EVM and critical chain improved project management practice in construction companies in South Eastern Nigeria?

6.  What are the essential benefits of EVM and critical chain on success of project execution?

7. To what extent is there correlation between the use of EVM and critical chain on phases of  the  project  life  cycle  and  success  in  construction  companies  in  South  Eastern Nigeria?

1.5 RESEARCH HYPOTHESES

The following formulated hypotheses served as an aid in finding answers to the research questions and in fulfilling the objectives of the study;

1    There is significant  perception of EVM and critical chain factors        in  successful project implementation in construction companies in South Eastern Nigeria.

2.  The issues relating to technique of project performance measurement are significant

in  successful  project  implementation  in  construction  companies  in  South  Eastern

Nigeria.

3   Critical chain factor in implement EVM process and critical chain as a  performance indicator    for   effective    measurement    is   significant    on    successful    project implementation in construction companies in South Eastern Nigeria.

4     Inadequate budgeting and schedule/ work breakdown structure (WBS) integration are the key challenges of EVM and critical chain in successful project implementation in construction companies in South Eastern Nigeria.

5    EVM and critical chain significantly improved project management practice

in construction companies in South Eastern Nigeria.

6   There are positive essential benefits of EVM and critical chain in           management control, cost performance index on success of project execution.

7  There is significant correlation between the use of EVM and critical chain on phases of the project life cycle and success in construction companies in South Eastern Nigeria.

1.6 SIGNIFICANCE OF THE STUDY

This  study  will  be  of  immense  benefits  to  the  management  and  shareholders  of  the companies, the general public or customers and researchers/students. Management/Shareholders:  It is expected  that the study will inform the management  of companies and other organizations that to increase productivity, there is the need to have and implement  well  screened  project  management  techniques.  It  will  also  help  management develop and maintain a quality work plan, which will provide an opportunity for them real- time and cost project completion for their client satisfaction. Finally, it will aid shareholders of the companies to measure and monitor progress trend that will sustain and strengthen their confidence against the changing future.

General  Public or Customer:  The act of effective  EVM and critical chain technique  in project  management  and  execution  restore  public  confidence  and  satisfaction.  Thus,  the quality  of  project  completed  is  a  reflection  of  the  employee  competence  and  skill  will stabilize  and improve  the performance  of the companies  and strengthen  their competitive advantage.

School and Student: This study will serve as a reference  point and precision  for  future researchers  and students as it add to their knowledge  data bank. Also  specifically  to the researcher as it will lead to the award of Ph.D in management of the University of Nigeria, Nsukka.

1.7 SCOPE OF THE STUDY

The study intends to investigate the effect of earned value management (EVM) and critical chain  factors  on  successful  project  implementation  in  construction  companies  in  South Eastern Nigeria. The study concentrated on South- Eastern states as the area  scope. In this study 12  construction  companies  were  selected  viz:  C  & C  Construction  Company  and Groups,  BILFINGER  Berger  (Julius Berger)  Nigeria  Limited,  HAMMKOPP  Consortium, MASTER  Holdings Nigeria Limited,  Grand  Star Limited  (GS), Marlum Nigeria  Limited, Setraco Nigeria Limited, A.G. Vision Construction Nigeria Ltd, CODUC Industries Limited, The Arab Contractors (AC) Nigeria Limited, Delattre Bezons Nigeria  Limited (DBN), and AGON Continental Ltd. The time scope covers from 2002-2012.

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