responsi ble for the development of company ma nagement, i ncludi ng the development of settlement a nd settlement standards of preparati on, the busine ss unit cle aring w ork inspecti on a nd g uida nce, busine ss settleme nt audit ; 23, is i n charge of t he company business and costs cal culati on and a nalysis of new proje cts a nd to develop standards and provi de the basis for deci sion-mak