Читать книгу See-Through Modelling - Dominic Robertson - Страница 12

There is a feeling amongst some project company directors that the management accountants should be able to build and run a financial model to satisfy the banks and reporting process, but I do not think this is the case.

The banks require the model used by the project to be audited. While this is a financial check it is also a logical and technical review. The project company’s need for a model audit and the specification of the model audit highlights the fact that models are essentially logical machines with lots of interconnections set within a wider context of fairly straightforward finance.

Logical machines work best when built by expert builders of logic. I believe these expert builders of logic are engineers and mathematicians with knowledge of finance.