Cost accounting jobs in United Kingdom

We are looking to recruit a qualified/part-qualified accountant into our experienced and entrepreneurial team. Requirements - Accounting qualification (ACA/ACCA or equivalent : qualified or part-qualified) - At least 2 years work experience in practice - Job Types: Full-time - Schedule: Monday to Friday, 9am-5:30pm (with 1 hour lunch break) - Work Location: In person in the office (18 Ensign Street, London, E1 8PA) - Language: English Key areas of responsibilities -Work with Southeast Asian clients to execute and deliver on compliance and advisory projects -Preparation of Statutory Accounts -Preparation and filing of UK tax matters including Corporation Tax, VAT, PAYE and other specialist taxes -Prepares financial documents and reports for management, shareholders, statutory or other bodies -Liaises with management and other professionals to compile budgets and other costs -Prepares periodic accounts, budgetary reviews and financial forecasts -Utilise accounting software -Communicate with the team on any issues or findings -Ensure timesheets are completed on a weekly basis -Have an awareness of the various services provided by P&Co -Maintain a professional working relationship with both clients and the wider P&Co team About P&Co P&Co Chartered Accountants LLP is an oriental specialist firm in the UK market. Priding ourselves on our ability to understand our client’s needs and helping them to solve their problems, we deliver a comprehensive range of accounting and business services which is underpinned by over 30 years of experience. Boasting clients ranging from small businesses to large corporations such as Thai Airways and the Bank of East Asia, P&Co uses its team of qualified accountants and position as an ICAEW/ACCA accredited training centre to deliver expertise to allow their client’s to focus on running their businesses.

About the job Citadines Holborn-Covent Garden London is seeking a confident and experienced Accounts Assistant to become part of our Team. You will report to the Assistant Residence Manager, supporting the property and centralised Finance team with bookeeping duties and administrative support. An Accounts Assistant is responsible for: Ensuring invoices and credit notes are raised and posted Processing invoices and reconciling Processing commission invoices from travel agents Requesting authorisations and raising discrepancies with the relevant person/department Being responsible for petty cash records and completion Reconciling credit card accounts Assisting the Finance Team with month end processes Preparing accruals and bad debt provisions Assisting with the timely and effective collection of all debts Participating in credit control meetings as required To be successful in the role of Accounts Assistant, we require: At least two years’ experience in a similar bookkeeping role, ideally within the hotel sector Completed or studying for a bookkeeping qualification such as AAT or other equivalent qualification A self-motivating attitude to work autonomously yet have a team orientated mindset Effective communication skills in written and spoken English Proficient level of numerical, administrative and IT Skills Experience with the Property Management System RMS is advantageous This is your opportunity to be part of our team as an Accounts Assistant. We focus on your professional and personal development, and we offer: Genuine career opportunities within our business Valuable on the job training, along with access to our digital online learning platform and numerous other learning and development opportunities A travel allowance for every day you work to contribute to your commuting cost A PERKBOX subscription with benefits, retail discounts and savings available from your first day Employee Assistance Programme Refer a Friend bonus Employee Recognition Awards Ceremony and company team parties Once you pass your probation, a special staff rate when staying in our European properties Staff incentives when you and your team perform (If relocating) 30 days of relocation accommodation within one of our properties, whilst you find permanent lodging About Us Citadines is a brand of The Ascott Limited. At The Ascott Limited, we embrace diversity, equity, and inclusion, welcoming applicants of all backgrounds to create a supportive and thriving workplace where everyone can contribute their unique perspectives. A trusted hospitality company, Ascott’s presence extends across Asia Pacific, Central Asia, Europe, the Middle East, Africa, and the USA. Its diversified accommodation offerings span serviced residences, coliving properties, hotels and independent senior living apartments. Ascott's award-winning hospitality brands include Ascott, Citadines, lyf, Oakwood, Somerset, The Crest Collection, The Unlimited Collection, Fox, Harris, POP!, Preference, Quest, Vertu and Yello. Through Ascott Star Rewards (ASR), Ascott’s loyalty programme, members enjoy exclusive privileges and offers at participating properties. Trading as: Citadines by The Ascott Limited Required skills: Organisation, Numerical, Time Management, Decision Making, Attention to Detail, communication, Problem Solving Discussed at venue Department: Finance & Accounting Language required: English The company At The Ascott Limited, we believe that our guests can be anywhere in the world, and still feel right at home. With a suite of accommodation options that spans serviced apartments & hotels, coliving properties, as well as independent senior living apartments, our guests can count on us for that sense of comfort and familiarity, be it for a short stopover or a new space to call their home. A trusted hospitality company, Ascott’s presence extends across Asia Pacific, Central Asia, Europe, the Middle East, Africa, and the USA. Its diversified accommodation offerings span serviced residences, coliving properties, hotels and independent senior living apartments. Ascott's award-winning hospitality brands include Ascott, Citadines, lyf, Oakwood, Somerset, The Crest Collection, The Unlimited Collection, Fox, Harris, POP!, Preference, Quest, Vertu and Yello. Through Ascott Star Rewards (ASR), Ascott’s loyalty programme, members enjoy exclusive privileges and offers at participating properties. This year, Ascott marks 40 years in hospitality service. Growing from strength to strength, powering up through new alliances and transforming challenges into triumphs, Ascott is trailblazing tomorrow and charting a new future of growth. Hear from Ascott’s past and present leaders as they share about their experiences in this tribute video, having witnessed Ascott’s growth to become truly Unlimited.

About us: At Urban Greens, we believe that perfectly crafted salads can empower how we eat and feel. We are creators - leading the salad revolution to redefine London’s healthy eating scene. What does that mean? It means we’re bringing people together, one salad at a time, connecting them to real ingredients, unbeatable flavour and a community of people who care. Now at 5 stores strong, and with big plans for growth we're looking to expand our team! We’re looking for someone who brings fun, energy, has a keen eye for detail, and solves problems with a smile! Position: General Manager We are seeking an experienced and dedicated General Manager to join our growing team! The ideal candidate will help oversee all aspects of the store, ensuring exceptional customer service, effective staff management, strong financial performance, and full compliance with health and safety regulations. The General Manager will be the driver of the store’s success by creating a positive dining experience for our guests and upholding the highest standards of quality and service, all whilst championing the UG brand. Key Responsibilities: Full responsibility and accountability for your store’s overall profitability. Driving sales in alignment with targets and always pushing for inventive ways to grow the business. Train and develop your team, managing them day to day as well as ensuring Urban Greens culture comes first. Ensure exceptional customer service, handling any conflict effectively and with a customer first approach. Monitor customer feedback and make improvements based on insights. Fully responsible for all cost control within your store. Accountable for cost of goods and labour management. Monitor food quality and ensure compliance with health and safety regulations. Monitor supplier performance and evaluate product quality, ensuring Urban Greens standards for quality are maintained. Be an ambassador for everything Urban Greens stands for, ensuring our brand reputation is upheld at every customer touchpoint. Benefits: A generous 50% discount at any Urban Greens location. Complimentary meal during your shift. 28 days of annual leave. Opportunities for skill development and career advancement. Competitive salary + exciting bonus programme.

About the job Ascott Hospitality Management is seeking an experienced and confident Sales Executive to become part of our Team in Liverpool. This role will be based at our property in Liverpool City Centre. You will report to the Director of Sales UK, managing a portfolio of accounts and promoting the Company's brand within its lodging offering. As Sales Executive, you will be responsible for: Engaging with new clients and business prospecting, customer development and partnership building with local accounts as well as European and Global Accounts Independently managing the target accounts in the customer portfolio by creating and following sales action plan Ensuring all sales business activity is recorded accurately in the CRM tool to support business data and analytics as well as individual targets/KPI’s Ensuring regular client reviews, trade shows attendance, new business negotiations and revenue conversion Maintaining current knowledge of the economic environment, using competitive intelligence, market trends and regularly conducting analysis of your portfolio’s property and compset Monitoring Hotelligence, Lanyon and Proximity reports to ensure up to date awareness of business trends and developments. To be successful in the role of Sales Executive, we require: At leas 2 years experience within a Sales environment Good knowledge of Property Management System (PMS) / Client Relationship Management (CRM) Strong Communication and Negotiation skills This is your opportunity to be part of our team as a Sales Executive. We focus on your professional and personal development, and we offer: Genuine career opportunities within our business Valuable on the job training, along with access to our digital online learning platform and numerous other learning and development opportunities A travel allowance for every day you work to contribute to your commuting cost A PERKBOX subscription with benefits, retail discounts and savings available from your first day Employee Assistance Programme Refer a Friend bonus Employee Recognition Awards Ceremony and company team parties Once you pass your probation, a special staff rate when staying in our European properties Staff incentives when you and your team perform (If relocating) 30 days of relocation accommodation within one of our properties, whilst you find permanent lodging About Us At The Ascott Limited, we embrace diversity, equity, and inclusion, welcoming applicants of all backgrounds to create a supportive and thriving workplace where everyone can contribute their unique perspectives. A trusted hospitality company, Ascott’s presence extends across Asia Pacific, Central Asia, Europe, the Middle East, Africa, and the USA. Its diversified accommodation offerings span serviced residences, coliving properties, hotels and independent senior living apartments. Ascott's award-winning hospitality brands include Ascott, Citadines, lyf, Oakwood, Somerset, The Crest Collection, The Unlimited Collection, Fox, Harris, POP!, Preference, Quest, Vertu and Yello. Through Ascott Star Rewards (ASR), Ascott’s loyalty programme, members enjoy exclusive privileges and offers at participating properties. Required skills: Time Management, Decision Making, Customer Service, Multitasking, Organisation Skills, Attention to Detail, Sales, Customer Focus, Communication Skills, Problem Solving Discussed at venue Department: Sales Language required: English. The company At The Ascott Limited, we believe that our guests can be anywhere in the world, and still feel right at home. With a suite of accommodation options that spans serviced apartments & hotels, coliving properties, as well as independent senior living apartments, our guests can count on us for that sense of comfort and familiarity, be it for a short stopover or a new space to call their home. A trusted hospitality company, Ascott’s presence extends across Asia Pacific, Central Asia, Europe, the Middle East, Africa, and the USA. Its diversified accommodation offerings span serviced residences, coliving properties, hotels and independent senior living apartments. Ascott's award-winning hospitality brands include Ascott, Citadines, lyf, Oakwood, Somerset, The Crest Collection, The Unlimited Collection, Fox, Harris, POP!, Preference, Quest, Vertu and Yello. Through Ascott Star Rewards (ASR), Ascott’s loyalty programme, members enjoy exclusive privileges and offers at participating properties. This year, Ascott marks 40 years in hospitality service. Growing from strength to strength, powering up through new alliances and transforming challenges into triumphs, Ascott is trailblazing tomorrow and charting a new future of growth. Hear from Ascott’s past and present leaders as they share about their experiences in this tribute video, having witnessed Ascott’s growth to become truly Unlimited.

Job description - Head Chef - Szechuan Cuisine • To be responsible for the day to day running of the kitchen as directed by the General Manager, or in his absence, the Food and Beverage Manager. • • To be responsible for the purchasing of all kitchen items and food control in line with agreed budgets. • • To achieve food cost targets and objectives as set down by the General Manager. • • To produce quality daily and seasonal changes of menus. • • Produce in conjunction with other chefs, menu plans, descriptions, costing, photographing and breakdown of all dishes available. • • To prepare duty rotas for staff to ensure adequate cover at all times, taking into account the seasonality of the business and to keep overtime to a minimum. • • To ensure daily work areas are allocated to staff in the most hygienic, efficient and cost-effective way to achieve quality results. • • Regularly carry out a stock take of food items to ensure an adequate supply at all times and to inspect the quality of this to ensure statutory compliance. • • To select and interview all applicants for roles within the Kitchen team. To work in liaison with the Personnel function concerning recruitment processes and ensure that all necessary HR paperwork is completed, particularly to prevent illegal working and ensure correct selection (e.g. take up of references, checks of passport, right to work checks etc).

At Honi Poke, our General Managers are the heart of the shop, energising the team, delighting our guests, and ensuring we serve fresh, feel-good food every day. As a General Manager, you’ll be accountable for the business performance of your shop. Core Responsibilities: - Build a profit plan that keeps People, Hospitality, and Quality front and centre. - Manage controllable costs like labour and waste to hit targets. - Use KPIs to drive shop performance through regular review and team development. - Work closely with your Area Manager to continuously improve performance. - Oversee stock control and inventory management to ensure availability and minimise waste. This is You: - A confident communicator who leads with honesty and energy. - Detail-focused, spotting the small stuff that makes a big impact. - Comfortable working across all roles, from mise en place to leadership. - A true team builder who brings people together and earns their trust. - Passionate about food, service, and creating a great place to work. - Entrepreneurial, solutions-driven, customer-obsessed, and calm under pressure. - Always listening, learning, and helping others grow. If you’re reading this and thinking, “This is me”, we’d love to hear from you. Get in touch and let’s talk!

Job Description We are seeking a Mechanical Project Manager to join our team. You will work across various sectors, including commercial, office, education, industrial, and retail construction, development and fit out. You will have the opportunity to progress within a rewarding business with excellent scope for career development. The successful candidate must be able to demonstrate experience of previous projects you have managed. Role: To lead project management commissions from a Mechanical & Public Health perspective, taking responsibility for end to end service delivery. To ensure that client objectives are met and that projects are delivered to time and cost targets and the appropriate quality standards. Key Responsibilities: Manage the end-to-end delivery of mechanical packages across construction projects, ensuring they are delivered on time, within budget, and to the highest quality. Liaise with clients, consultants, subcontractors, and internal teams to coordinate project requirements and progress. Oversee site activities, ensuring compliance with health and safety regulations, company policies, and industry standards. Prepare and maintain project programs, procurement schedules, and progress reports. Manage the procurement of mechanical materials, equipment, and subcontractors. Review and approve technical submissions and drawings, ensuring alignment with project specifications and client expectations. Attend and lead site and client meetings, addressing technical queries and resolving any issues that may arise. Monitor costs, manage change control, and assist in the preparation of valuations and final accounts. Requirements: Previous experience in a similar role. Strong technical knowledge of mechanical systems, including HVAC, plumbing, and utilities Proven ability to manage and mentor a team of engineers and subcontractors Excellent project management, communication, and problem-solving skills Comprehensive understanding of UK construction regulations, industry standards, and best practices.

Assistant Manager – Founder led business £33,000-£35,000pa PLUS up to 30% KPI based bonus 45 hours per week Lazy Geppetto is a fast paced, high volume counter service site and we have a rare opportunity for an assistant manager to join us to drive this business forward to the next level. Do you bring charisma, energy and a true people focus to your role? If so, we have the perfect opportunity for you! We are looking for a natural leader, who can look after both customers and staff. About Us: Drawing inspiration from the hills of Turin to the coast of Naples, Lazy Geppetto is a fun homage to classic, homemade Italian cooking and a celebration of the big, boisterous family feasts from our chef’s childhoods. We believe fresh food tastes best and we don’t compromise on that. The Role: As our Assistant Manager, you’ll be the heart and soul of our operation, working alongside the founder directly this is a perfect opportunity for a skilled Assistant Manager who will be looking to step up over the coming months. You will be accountable for all day-to-day activities, inspire your team to deliver outstanding service and efficiency, and ensure every customer leaves with a smile. From managing staff to maintaining quality standards, you’ll play a key role developing this brand. Key Responsibilities: •⁠ ⁠Lead and motivate a diverse team to deliver exceptional service. •⁠ ⁠Manage all daily operations, including staff scheduling, inventory, and quality control. •⁠ ⁠Ensure adherence to health and safety regulations. •⁠ ⁠Guided recruitment, training and development of all team members to reach their full potential. •⁠ ⁠Monitor financial performance, including sales, costs, and budgets. •⁠ ⁠Bring energy and positivity to each shift. What We’re Looking For: •⁠ ⁠Management experience within counter service / QSR sites. •⁠ ⁠Strong leadership skills with the ability to inspire, motivate and manage your team. •⁠ ⁠Excellent organisational and communication skills. •⁠ ⁠A lead from the front mentality with a desire to roll your sleeves up and get involved. •⁠ ⁠Strong understanding of financials, particularly GP and labour controls •⁠ ⁠Solid problem-solving skills and being able to keep calm under pressure •⁠ ⁠Ability to multi-task effectively in a fast paced environment What We Offer: •⁠ ⁠Competitive salary and benefits. •⁠ ⁠Quarterly bonus of up to 30% based on achievable KPIs •⁠ ⁠A supportive and fun work environment. •⁠ ⁠Opportunities for professional growth and development.

At Noya, we are dedicated to providing an exceptional dining experience that combines exquisite cuisine with a vibrant shisha lounge atmosphere. With a seating capacity of 300, we cater to a diverse clientele, ensuring that each guest leaves with memorable experiences. We are seeking a highly skilled and motivated Restaurant Manager to lead our operations and elevate our establishment to new heights. Position Overview: The Restaurant Manager will be responsible for the overall management and operation of the restaurant and shisha lounge. This role requires a seasoned professional with a strong background in hospitality management, exceptional leadership skills, and a proven track record in driving sales and enhancing guest satisfaction. Key Responsibilities: Operational Leadership: Oversee the daily operations of the restaurant and shisha lounge, ensuring seamless service delivery, high-quality food and beverage offerings, and adherence to health and safety regulations. Team Development: Recruit, train, and mentor a high-performing team, fostering a positive workplace culture that emphasizes teamwork, accountability, and continuous improvement. Sales and Marketing: Develop and execute innovative sales strategies and marketing initiatives to attract new customers and retain existing ones. Monitor market trends and competitor activities to identify opportunities for growth. Financial Management: Manage budgeting, forecasting, and financial reporting. Analyze financial performance, implement cost-control measures, and optimize profitability while maintaining exceptional service standards. Guest Experience: Ensure an outstanding guest experience by maintaining high service standards, addressing customer feedback promptly, and creating an inviting atmosphere that encourages repeat visits. Inventory and Supply Chain Management: Oversee inventory management, supplier negotiations, and procurement processes to ensure optimal stock levels and cost efficiency. Compliance and Standards: Ensure compliance with all regulatory requirements, including health and safety standards, licensing, and operational policies. Maintain cleanliness and organization throughout the establishment. Qualifications: - Bachelor’s or Similar degree in Hospitality Management, Business Administration, or a related field preferred. - Minimum of 5 YEARS of experience in restaurant or hospitality management, with a strong focus on high-volume operations. - Proven track record of driving sales growth and achieving financial targets. - Exceptional leadership and team-building skills, with the ability to motivate and inspire a diverse workforce. - Strong analytical and problem-solving abilities, with a keen attention to detail. - Excellent communication and interpersonal skills, with a guest-centric approach. - Proficiency in restaurant management software and POS systems. What We Offer: - Competitive salary commensurate with experience - Opportunities for professional development and career advancement within a growing company. - A dynamic and supportive work environment that values collaboration and innovation. Application Process: If you are a passionate and experienced hospitality professional looking to make a significant impact in a vibrant restaurant and lounge setting, we invite you to apply. Please submit your resume and a cover letter detailing your relevant experience to US

We are looking to recruit an experienced Restaurant Manager to join a newly opened Japanese Restaurant with amazing growth rates. The restaurant is based in the heart of Shoreditch, with a strong focus on the Sushi, Mains, Bao Buns, Cocktails & Sake. Reporting to the Company Director, this is a fantastic opportunity to join an exciting new concept with an excellent prospects of career progression. About you Strong people management skills Will have at least 2 years' experience within a quality restaurant A genuine passion for working in hospitality and desire to lead by example Customer-focused and strong floor presence Excellent knowledge of hospitality industry with proven track record Excellent communication skills Proven ability to drive, motivate and lead a team Be ambitious, hard working and charismatic Extensive management experience Great knowledge of Japanese culture and cuisine is preferred, but not essential. Responsibilities Accountable for all areas of the restaurant Ensuring full compliance with all relevant policy and legislation Maintaining excellent standards of service and quality at all times HR - Recruiting, training and development, employee relations Finance - Control labour margins/costs, budgeting, creating daily & monthly reports and P&L What we offer If you are keen to discuss the details further, please apply today and send your CV. Very competitive salary for the right candidate, up to £40k + bonuses 28 days paid holiday Great career development within the company Good work-life balance Free meal on shift

Role: Assistant Brickwork Surveyor, DWG Scaffolding & Brickwork Ltd. We are currently looking to employ an ambitious Assistant Brickwork Surveyor to join our team. The role will be based in our Westerham office, covering residential and commercial projects locally and across the Southeast. The role is an exciting opportunity to join a forward thinking and progressive construction company with excellent support and career development opportunities. This role will be working with the senior brickwork quantity surveyor. Responsibilities will include but not always limited to – carrying out monthly valuations, attending site meetings, holding and organising account meetings, collating variations and site instructions and completing cost reports. The ideal candidate will be able to work in a fast-paced environment where the needs from sites will often change and be able to adapt to accommodate. In return we offer great career development opportunities, training and support and a competitive salary negotiable, based on experience.

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The post holder has responsibility for managing the smooth running of the company finance team, including payroll. They will be responsible for all aspects of financial reporting, budgeting and forecasting, required to deliver in a timely manner, within deadlines. The post holder will take ownership of the profit & loss, balance sheet and cash flow, providing variance analysis to senior management. They will be accountable for the activities of the finance team, ensuring proper and efficient management of the purchase ledger, sales ledger and payroll functions. Working collaboratively with operational colleagues, HR colleagues and senior management, the post holder is expected to demonstrate and disseminate knowledge of current legislative changes that may impact the financial performance of the organisation. Responsibilities - Complete monthly financial reports, including P&L, Balance Sheet and Cashflow. - Maintain up to date reconciliations of all financial ledgers, including bank accounts. - Prepare annual budget and perform monthly variance analysis. - Ensure on time submission of all pay related information to HMRC and Group Pensions to ensure legislative compliance and the avoidance of penalties. - Ensure on time submission of other legislative reporting, including VAT. - Lead and direct the finance team, to include Payroll. - Provide support to operational staff with job costings and other financial requirements. - Take the lead on both internal and external audits. Qualifications - Qualified Commercial Accountant (ACCA/CIMA) - QBE will be considered Experience - 5+ Years’ Experience in commercial accounting, preferably within manufacturing environment. - Proven experience in budget preparation and variance analysis. - Payroll processing experience - Experience of Sage Payroll and Sage Accounts - Confident liaising with various stakeholder groups - An experienced leader with good people and performance management skills - Excellent communication and interpersonal skills - Strong organisational skills and the ability to work under pressure - Ability to handle and prioritise multiple tasks and meet all deadlines Skills and Knowledge - Financial management with knowledge of statutory reporting - Analytical mindset - Clear understanding of current HMRC and other legislative regulation and reporting requirements - Proven people management skills - Ability and demonstrable experience in use of MS Excel functions and use and design of Excel cell formula - Ability to manage confidential information and to process information requests efficiently and appropriately. Salary dependent on experience.

You are in command! A leader with strong organisational skills who can prioritise, delegate and maintain staff focus, ef9iciency and productivity in fast-paced operations. Drive and maintain speci9ied operational, hygiene standards whilst complying with all legal requirements. Achieving budget targets for food cost and labour cost whilst always delivering high food quality. Responsibilities Meet the speci9ied food quality and speed of service standards as measured by established performance ratings such as customer feedback. Improve food quality and service delivery based on business and business reporting. Consider and positively impact the health and wellbeing of colleagues and team members. Proactively inform the Head of Operations of under performers and high achievers within the kitchen team. Ensure that the kitchen team meet company standards of food quality and spec adherence. Recognise future leaders of the business and to in their development. Maximise team performance through managing, engaging and coaching team members and to be responsible for this in the absence of the Head Chef. Be accountable for decision-making in the kitchen during shift and when mot through delegation and strong leadership. To strive for positive resolutions of issues arising in the restaurant and ensure the relevant people are kept informed. Keep colleagues and team members well informed of relevant updates from your Operations Manager and Head Of9ice. Minimise any misunderstandings by ensuring that all messages are communicated clearly and are understood by guests and colleagues. Ensure the delivery of budgeted GP whilst meeting company standards of food quality when managing the shift. Keep kitchen costs within budget (i.e. labour costs, energy costs and disposables costs). Prevent theft through being diligent and by applying company security standards and measures. Responsible for completing daily due diligence records when on shift. Continuously improve the kitchen’s operating standards. Order stock when required in line with set par levels. Actively communicate any issues arising with suppliers to the Head of Operations Ensure that any damaged, dangerous, or faulty equipment and 9ittings are communicated to the Manager on Duty (Mikkeller) Ensure that the kitchen is fully prepared, maintained and closed down in line with company standards. Ensure that food is prepared following all operational, hygiene and health & safety standards requirements. Ensure kitchen stock de9icit is at a minimum by being responsible for the security of food stock whilst on duty, recording wastage, regular stock rotation and putting away deliveries once checked off. Ensure that kitchen equipment is used and maintained in line with operating standards.