For mountain animals, however, which can move about from place to place, it is not as important. But size is. A very small mammal will lose heat so fast through its relatively large skin surface area, that it must stay extremely active and keep its little internal furnace continuously stoked, or it will freeze to death.
Project accounting aims to ensure that project costs are estimated and accounted as part of the corporate expenses. Project accounting is a standalone process that is performed in a certain project environment to track financial progress of particular projects. It helps project managers to accurately assess activity expenses, develop project budgets, and ensure that costs are fully covered by allocated financial resources.
A project focuses on activities outside the routine operations of an organization and can vary significantly in complexity, size and scope. When developing project audit guidelines, the project's accounting records and reports will provide a kind of scorecard. The existence of a written project plan covering costs, time and quality standards will serve as the basis for developing an effective project audit checklist.