工程造價(jià)專業(yè)外文文獻(xiàn)翻譯---項(xiàng)目成本控制

1、<p><b>　　外文文獻(xiàn)：</b></p><p>　　Project Cost Control: The Way it Works</p><p>　　By R. Max Wideman</p><p>　　In a recent consulting assignment we realized that there was

2、some lack of understanding of the whole system of project cost control, how it is setup and applied. So we decided to write up a description of how it works. Project cost control is not that difficult to follow in theory

3、.</p><p>　　First you establish a set of reference baselines. Then, as work progresses, you monitor the work, analyze the findings, forecast the end results and compare those with the reference baselines. If

4、the end results are not satisfactory then you make adjustments as necessary to the work in progress, and repeat the cycle at suitable intervals. If the end results get really out of line with the baseline plan, you may h

5、ave to change the plan. More likely, there will be (or have been) scope changes that</p><p>　　But project cost control is a lot more difficult to do in practice, as is evidenced by the number of projects tha

6、t fail to contain costs. It also involves a significant amount of work, as we shall see, and we might as well start at the beginning. So let us follow the thread of project cost control through the entire project life sp

7、an.</p><p>　　And, while we are at it, we will take the opportunity to point out the proper places for several significant documents. These include the Business Case, the Request for (a capital) Appropriation

8、 (for execution), Work Packages and the Work Breakdown Structure, the Project Charter (or Brief), the Project Budget or Cost Plan, Earned Value and the Cost Baseline. All of these contribute to the organization's abi

9、lity to effectively control project costs.</p><p><b>　　Footnote</b></p><p>　　I am indebted to my friend Quentin Fleming, the guru of Earned Value, for checking and correcting my work

10、 on this topic.</p><p>　　The Business Case and Application for (execution) Funding</p><p>　　It is important to note that project cost control is most effective when the executive management resp

11、onsible has a good understanding of how projects should unfold through the project life span. This means that they exercise their responsibilities at the key decision points between the major phases. They must also recog

12、nize the importance of project risk management for identifying and planning to head off at least the most obvious potential risk events.</p><p>　　In the project's Concept Phase</p><p>　　? Ev

13、ery project starts with someone identifying an opportunity or need. That is usually someone of importance or influence, if the project is to proceed, and that person often becomes the project's sponsor.</p>&l

14、t;p>　　? To determine the suitability of the potential project, most organizations call for the preparation of a "Business Case" and its "Order of Magnitude" cost to justify the value of the project

15、 so that it</p><p>　　can be compared with all the other competing projects. This effort is conducted in the Concept Phase of the project and is done as a part of the organization's management of the enti

16、re project portfolio.</p><p>　　? The cost of the work of preparing the Business Case is usually covered by corporate management overhead, but it may be carried forward as an accounting cost to the eventual p

17、roject. No doubt because this will provide a tax benefit to the organization. The problem is, how do you then account for all the projects that are not so carried forward?</p><p>　　? If the Business case has

18、 sufficient merit, approval will be given to proceed to a Development and Definition phase.</p><p>　　In the project's Development or Definition Phase</p><p>　　? The objective of the Developm

19、ent Phase is to establish a good understanding of the work involved to produce the required product, estimate the cost and seek capital funding for the actual execution of the project.</p><p>　　? In a formal

20、ized setting, especially where big projects are involved, this application for funding is often referred to as a Request for (a capital) Appropriation (RFA) or Capital Appropriation Request (CAR).</p><p>　　?

21、 This requires the collection of more detailed requirements and data to establish what work needs</p><p>　　to be done to produce the required product or "deliverable". From this information, a plan

22、 is prepared in sufficient detail to give adequate confidence in a dollar figure to be included in the request.</p><p>　　? In a less formalized setting, everyone just tries to muddle through.</p><

23、p>　　Work Packages and the WBS</p><p>　　The Project Management Plan, Project Brief or Project Charter</p><p>　　? If the deliverable consists of a number of different elements, these are identi

24、fied and assembled into Work Packages (WPs) and presented in the form of a Work Breakdown Structure (WBS).</p><p>　　? Each WP involves a set of activities, the "work" that is planned and scheduled

25、as a part of the Project Management Plan. Note, however, that the planning will still be at a relatively high level,</p><p>　　and more detailed planning will be necessary during execution if the project is g

26、iven the go ahead.</p><p>　　? This Project Management Plan, by the way, should become the "bible" for the execution phase of the project and is sometimes referred to as the "Project Brief"

27、; or the "Project Charter".</p><p>　　? The cost of doing the various activities is then estimated and these estimated costs are aggregated to determine the estimated cost of the WP. This approach i

28、s known as "detailed estimating" or "bottom up estimating". There are other approaches to estimating that we'll come to in a minute. Either way, the result is an estimated cost of the total work o

29、f the project.</p><p>　　Note: that project risk management planning is an important part of this exercise. This should examine the project's assumptions and environmental conditions to identify any weakn

30、esses in the plan thus far, and identify those potential risk events that warrant attention for mitigation. This might take the form of specific contingency planning, and/or the setting aside of prudent funding reserves.

31、</p><p>　　Request for capital</p><p>　　Converting the estimate</p><p>　　? However, an estimate of the work alone is not sufficient for a capital request. To arrive at a capital requ

32、est some conversion is necessary, for example, by adding prudent allowances such as</p><p>　　overheads, a contingency allowance to cover normal project risks and management reserves to cover unknowns and pos

33、sible scope changes.</p><p>　　? In addition, it may be necessary to convert the estimating data into a financial accounting format</p><p>　　that satisfies the corporate or sponsor's format f

34、or purposes of comparison with other projects and consequent funding approval.</p><p>　　? In practice all the data for the type of "bottom up" approach just described may not be available.</p>

35、;<p>　　In this case alternative estimating approaches are adopted that provide various degrees of reliability in a "top down" fashion. For example:</p><p>　　Order of Magnitude estimate – a &

36、quot;ball park" estimate, usually reserved for the concept phase only </p><p>　　Analogous estimate – an estimate based on previous similar projects</p><p>　　Parametric estimate – an estimat

37、e based on statistical relationships in historical data</p><p>　　? Whichever approach is adopted, hopefully the sum thus arrived at will be approved in full and proves to be satisfactory! This is the trigger

38、 to start the Execution Phase of the project</p><p>　　Note: Some managements will approve some lesser sum in the mistaken belief that this will help everyone to "sharpen their pencils" and "wo

39、rk smarter" for the benefit of the organization. This is a mistaken belief because management has failed to understand the nature of uncertainty and risk in project work. Consequently, the effect is more likely to r

40、esult in "corner cutting" with an adverse effect on product quality, or reduced product scope or functionality. This often leads to a "game" in whi</p><p>　　Ownership of approved capital&

41、lt;/p><p>　　? If senior management approves the RFA as presented, the sum in question becomes the responsibility of the designated project sponsor. However, if the approved capital request includes allowances s

42、uch as a "Management Reserve", this may or may not be passed on to the project's sponsor, depending on the policies of the organization.</p><p>　　? For the approved RFA, the project sponsor wil

43、l, in turn, further delegate expenditure authority to the project's project manager and will likely not include any of the allowances. An exception might be the contingency allowances to cover the normal variations i

44、n work performance.</p><p>　　? The net sum thus arrived at constitutes the project manager's Approved Project Budget.</p><p>　　Note: If management does not approve the RFA, you should not co

45、nsider this a project failure. Either the goals, objectives, justification and planning need rethinking to increase the value of the project's deliverables, or senior management simply has higher priorities elsewhere

46、 for the available resources and funding.</p><p>　　The Project's Execution Phase</p><p>　　The project manager's Project Budget responsibility</p><p>　　? Once this Approved P

47、roject Budget is released to the project manager, a reverse process must take place to convert it into a working control document. That is, the money available must be divided amongst the various WBS WPs that, by the way

48、, have probably by now been upgraded! This results in a project execution Control Budget or Project Baseline Budget, or simply, the Project Budget. In some areas of project management application it is referred to as a P

49、roject Cost Plan.</p><p>　　? On a large project where different corporate production divisions are involved, there may be a further intermediate step of creating "Control Accounts" for the separate

50、 divisions, so that each division subdivides their allocated money into their own WBS WPs.</p><p>　　? Observe that, since the total Project Budget received formal approval from Executive Management, you, as

51、project manager, must likewise seek and obtain from Executive Management, via the project's sponsor, formal approval for any changes to the total project budget. Often this is only justified and accepted on the basis

52、 of a requested Product Scope Change.</p><p>　　? In such a case the project's sponsor will either draw down on the management reserve in his or her possession, or submit a supplementary RFA to upper mana

53、gement.</p><p>　　? Now that we have the Project Budget money allocated to Work Packages we can further distribute it amongst the various activities of each WP so that we know how much money we have as a &quo

54、t;Baseline" cost for each activity.</p><p>　　? This provides us with the base of reference for the cost control function. Of course, depending on the circumstances the same thing may be done at the WP l

55、evel but the ability to control is then at a higher and coarser level.</p><p>　　Use of the Earned Value technique</p><p>　　? If we have the necessary details another control tool that we can ado

56、pt for monitoring ongoing work is the "Earned Value" (EV) technique. This is a considerable art and science that you must learn about from texts dedicated to the subject.</p><p>　　? But essentially

57、, you take the costs of the schedule activities and plot them as a cumulative total on the appropriate time base. Again you can do this at the activity level, WP level or the whole project level. The lower the level the

58、more control information you have available but the more work you get involved in.</p><p>　　The Cost Baseline</p><p>　　? This planned reference S-curve is sometimes referred to as the "Cost

59、 Baseline", typically in EV</p><p>　　parlance. That is, it is the "Budgeted Cost of Work Scheduled" (BCWS), or more simply the "Planned Value" (PV).</p><p>　　? Observe t

60、hat you need to modify this Cost Baseline every time there is an approved scope change that has cost and/or schedule implications and consequently changes the project's Approved Project Budget.</p><p>　　

61、? Now, as the work progresses, you can plot the "Actual Cost of Work Performed" (ACWP or simply "Actual Cost" - AC).</p><p>　　? You can plot other things as well, see diagram referred to

62、above, and if you don't like what you see then you need to take "Corrective Action".</p><p>　　Commentary</p><p>　　This whole process is a cyclic, situational operation and is proba

63、bly the source of the term "cycle" in the popularly misnamed "project life cycle".</p><p>　　As an aside, the Earned Value pundits offer various other techniques within the EV process desi

64、gned to aid in forecasting the final result, that is, the "Estimate At Completion" (EAC). EAC is what you should really be interested in because it is the only constant in a moving project. Therefore, these ext

65、ended EV techniques must be considered in the same realm of accuracy as top-down estimating. They are useful, but only if you recognize the limitations and know what you are doing!</p><p>　　But, as we said a

66、t the beginning, it is a lot more difficult to do in practice – and involves a significant amount of work. But, let's face it, that's what project managers are hired for, right?</p><p><b>　　中文譯

67、文：</b></p><p>　　項(xiàng)目成本控制：它的工作方式</p><p><b>　　R.馬克斯懷德曼</b></p><p>　　我們?cè)谧罱淖稍內(nèi)蝿?wù)中意識(shí)到，對(duì)于整個(gè)項(xiàng)目成本控制體系是如何設(shè)置和應(yīng)用的這個(gè)問(wèn)題，我們?nèi)杂幸恍┤狈α私?。因此，我們決定寫出它是如何工作的說(shuō)明。從理論上講，項(xiàng)目成本控制并不難。</p>

68、<p>　　首先，建立一套參考基準(zhǔn)。然后，按照工作的進(jìn)展，監(jiān)察工作，分析結(jié)果顯示，預(yù)測(cè)最終結(jié)果并與參考基線作比較。如果最終結(jié)果不令人滿意，那么你要對(duì)正在進(jìn)行中的必要的工作進(jìn)行調(diào)整，并在適當(dāng)?shù)臅r(shí)間間隔內(nèi)重復(fù)循環(huán)。如果最終結(jié)果已經(jīng)與基線計(jì)劃脫節(jié)，你可能不得不改變計(jì)劃。更有可能的是，將會(huì)有（或已經(jīng)）變化的范圍改變參考基線，這意味著，每一次范圍發(fā)生變化，無(wú)論如何你都必須改變基線計(jì)劃。</p><p>　　但是通

69、過(guò)項(xiàng)目數(shù)量未能控制成本，證明在實(shí)踐中，項(xiàng)目成本控制是很難真正實(shí)施的。我們將看到，它還涉及到相當(dāng)數(shù)量的工作，因此，我們不妨在一開始就啟動(dòng)它，通過(guò)整個(gè)項(xiàng)目的線程壽命來(lái)進(jìn)行工程造價(jià)控制。</p><p>　　同時(shí)，我們將借此機(jī)會(huì)指出幾個(gè)顯著的適當(dāng)?shù)牡胤轿募＿@些措施包括商業(yè)案例，（資本）請(qǐng)求撥款（執(zhí)行），工作包和工作分解結(jié)構(gòu)，項(xiàng)目章程（或摘要），項(xiàng)目預(yù)算或成本計(jì)劃，獲得的價(jià)值和成本基準(zhǔn)。所有這些都有助于提高該組織有效地

70、控制項(xiàng)目成本的能力。</p><p><b>　　腳注</b></p><p>　　我要感謝我的朋友，大師昆汀?弗萊明，檢查和糾正我關(guān)于這一主題的工作。</p><p>　　（執(zhí)行）資助的商業(yè)案例和應(yīng)用</p><p>　　重要的是要注意，當(dāng)負(fù)責(zé)的執(zhí)行管理者對(duì)項(xiàng)目應(yīng)如何通過(guò)項(xiàng)目壽命展開這個(gè)問(wèn)題有很好的理解時(shí)，項(xiàng)目的成本控

71、制是最有效的。這意味著，他們?cè)谥饕A段的關(guān)鍵決策點(diǎn)之間行使自己的責(zé)任。他們還必須認(rèn)識(shí)到，至少對(duì)最明顯的潛在危險(xiǎn)事件，用于查明和規(guī)劃掌管關(guān)閉的項(xiàng)目風(fēng)險(xiǎn)管理的的重要性。</p><p><b>　　在項(xiàng)目的概念階段</b></p><p>　　?每一個(gè)項(xiàng)目都由確定的機(jī)會(huì)或需要的人開始。通常是有一定重要性或影響力的人，如果該項(xiàng)目繼續(xù)進(jìn)行，這個(gè)人往往成為該項(xiàng)目的贊助者。<

72、;/p><p>　　?為了確定潛在項(xiàng)目的適用性，大多數(shù)組織呼吁編制“商業(yè)案例”和“量級(jí)”的成本，以證明該項(xiàng)目的價(jià)值，使其可以與所有其他項(xiàng)目競(jìng)爭(zhēng)。</p><p>　　?企業(yè)的商業(yè)案例的準(zhǔn)備工作成本通常包括管理開銷，但它可結(jié)轉(zhuǎn)為最終項(xiàng)目的會(huì)計(jì)成本。毫無(wú)疑問(wèn)，因?yàn)檫@將為該組織提供一個(gè)稅務(wù)利益。問(wèn)題是，你如何再占有所有不結(jié)轉(zhuǎn)項(xiàng)目？</p><p>　　?如果有足夠的商業(yè)案例的

73、優(yōu)點(diǎn)，贊助者將繼續(xù)發(fā)展和定義階段。</p><p>　　在該項(xiàng)目的發(fā)展或定義階段</p><p>　　?在開發(fā)階段的目標(biāo)是建立一種涉及到生產(chǎn)所需的產(chǎn)品，估計(jì)成本，并為該項(xiàng)目的實(shí)際執(zhí)行尋求資本資金的良好的工作的認(rèn)識(shí)。</p><p>　　?在正式的設(shè)置，尤其是在涉及大項(xiàng)目中，這個(gè)撥款申請(qǐng)通常簡(jiǎn)稱為（大寫）（RFA）撥款或資本撥款請(qǐng)求（CAR）。</p>

74、<p>　　?這需要更詳細(xì)的要求和數(shù)據(jù)的收集，建立什么工作需要來(lái)完成生產(chǎn)所需的產(chǎn)品或“交付”。從這個(gè)信息來(lái)看，一個(gè)準(zhǔn)備足夠的細(xì)節(jié)計(jì)劃在一美元的數(shù)字請(qǐng)求上給予足夠的信心。</p><p>　　?在一個(gè)不太正式的設(shè)置中，每個(gè)人都只是試圖蒙混過(guò)關(guān)</p><p><b>　　工作包和WBS</b></p><p>　　項(xiàng)目管理計(jì)劃，項(xiàng)目簡(jiǎn)介

75、或項(xiàng)目憲章</p><p>　　?如果可交付的成果由一些不同元素組成，這些都是確定和組裝工作包（WPS），并在工作分解結(jié)構(gòu)（WBS）的形式提交。</p><p>　　?每個(gè)的WP涉及的一系列活動(dòng)，計(jì)劃和計(jì)劃的一部分作為“工作” 項(xiàng)目管理計(jì)劃。但是請(qǐng)注意，如果該項(xiàng)目在執(zhí)行過(guò)程中前進(jìn)，將該規(guī)劃水平變得更高，更詳細(xì)，將是必要的。</p><p>　　?該項(xiàng)目管理計(jì)劃的方式

76、，應(yīng)該成為該項(xiàng)目“圣經(jīng)”的執(zhí)行階段，同時(shí)它有時(shí)被稱為“項(xiàng)目簡(jiǎn)介”或“項(xiàng)目憲章”。</p><p>　　?然后估計(jì)各種活動(dòng)的成本，這些估計(jì)費(fèi)用匯總以確定的WP的估計(jì)成本。這種方法作為“詳細(xì)估算”或“自下而上估算”而為人知曉。還有其他的方法來(lái)估算，我們將在一分鐘內(nèi)到達(dá)。無(wú)論哪種方式，結(jié)果都是該項(xiàng)目的總工作的估計(jì)費(fèi)用。</p><p>　　注：該項(xiàng)目的風(fēng)險(xiǎn)管理規(guī)劃，是這次演習(xí)的一個(gè)重要組成部分。

77、這應(yīng)該檢查該項(xiàng)目的假設(shè)和環(huán)境條件，以確定該計(jì)劃中的任何弱點(diǎn)，到目前為止，并找出值得注意緩解這些潛在的風(fēng)險(xiǎn)事件。這可能采取具體的應(yīng)急計(jì)劃的形式和/或預(yù)審慎的資金儲(chǔ)備。</p><p><b>　　資本要求</b></p><p><b>　　轉(zhuǎn)換的估計(jì)</b></p><p>　　?然而，單獨(dú)的工作的一個(gè)估計(jì)是沒(méi)有足夠資本要

78、求的。為到達(dá)一定的資本要求，一些轉(zhuǎn)換是必要的，例如，通過(guò)加入審慎津貼如開銷，一個(gè)應(yīng)急的津貼，以彌補(bǔ)包括未知和可能的范圍變化的正常的項(xiàng)目風(fēng)險(xiǎn)和管理儲(chǔ)備。</p><p>　　?此外，財(cái)務(wù)會(huì)計(jì)格式轉(zhuǎn)換成估算數(shù)據(jù)可能是必要的，以滿足有目的的企業(yè)或贊助商的形式與其他項(xiàng)目比較和隨之而來(lái)的撥款。</p><p>　　?剛才所描述的方法中，所有的數(shù)據(jù)類型為“自下而上”，在實(shí)踐中可能無(wú)法使用。在這種情況下

79、，替代的估算方法是在時(shí)尚中通過(guò)提供不同程度的“自上而下”的可靠性。例如：</p><p>　　訂購(gòu)數(shù)量級(jí)的估計(jì) - “球公園”估計(jì)，通常只為概念預(yù)留</p><p>　　類似的估計(jì) - 根據(jù)以前類似項(xiàng)目的預(yù)算</p><p>　　參數(shù)估計(jì) -基于對(duì)歷史數(shù)據(jù)的統(tǒng)計(jì)關(guān)系估計(jì)</p><p>　　?無(wú)論采用哪種方法，這種希望總和能被全面批準(zhǔn)和證明是

80、令人滿意的！這是啟動(dòng)該項(xiàng)目的執(zhí)行階段。</p><p>　　注：有些管理層將批準(zhǔn)錯(cuò)誤地認(rèn)為，大家以“提升他們的鉛筆”和“更聰明地工作”為組織的利益，這將有助于較小的總和。這是一個(gè)因?yàn)樵陧?xiàng)目工作中，管理無(wú)法理解的不確定性和風(fēng)險(xiǎn)的性質(zhì)錯(cuò)誤的信念。因此，其效果是更有可能導(dǎo)致對(duì)產(chǎn)品質(zhì)量，降低產(chǎn)品范圍或功能不利影響的“切角”。</p><p>　　這往往導(dǎo)致一個(gè)“游戲”中的估計(jì)被夸大，從而使管理人員

81、可以調(diào)整他們向下。但說(shuō)句公道話，管理者也很清楚，如果超過(guò)分配資金，無(wú)論如何它會(huì)得到花費(fèi)。智能管理做的事情是根據(jù)不同項(xiàng)目的風(fēng)險(xiǎn)預(yù)留隊(duì)伍的儲(chǔ)備基金，并謹(jǐn)慎控制資金。</p><p><b>　　核準(zhǔn)資本的所有權(quán)</b></p><p>　　?如果高級(jí)管理層批準(zhǔn)的RFA消融，提出問(wèn)題的總和成為指定項(xiàng)目發(fā)起人的責(zé)任。但是，如果批準(zhǔn)的資本要求包括津貼，如“儲(chǔ)備管理”，根據(jù)該組織

82、的政策，這可能會(huì)，也可能不會(huì)被傳遞到項(xiàng)目的贊助商。 </p><p>　　?對(duì)于所批準(zhǔn)的RFA消融，反過(guò)來(lái)，項(xiàng)目發(fā)起人會(huì)進(jìn)一步委托該項(xiàng)目的項(xiàng)目經(jīng)理行使開支的權(quán)力，并可能將不包括任何津貼。一種異?？赡芎w工作表現(xiàn)正常變化的應(yīng)急準(zhǔn)備。</p><p>　　?因此凈總和抵達(dá)構(gòu)成了項(xiàng)目經(jīng)理的核準(zhǔn)項(xiàng)目預(yù)算。</p><p>　　注：如果管理不批準(zhǔn)RFA消融，你不應(yīng)該考慮這個(gè)項(xiàng)

83、目的失敗，或這個(gè)目標(biāo)的目的，而規(guī)劃需要重新考慮，以增加交付項(xiàng)目的價(jià)值。</p><p><b>　　該項(xiàng)目的執(zhí)行階段</b></p><p>　　項(xiàng)目經(jīng)理的項(xiàng)目預(yù)算的責(zé)任</p><p>　　?該批準(zhǔn)的項(xiàng)目預(yù)算一旦被釋放到項(xiàng)目經(jīng)理，一個(gè)反向的過(guò)程中必須轉(zhuǎn)換成一個(gè)工作的控制文件的地方。也就是說(shuō)，可用的錢必須是分到各WBS的方式之間，可能現(xiàn)在已經(jīng)升

84、級(jí)。這個(gè)結(jié)果作用于項(xiàng)目執(zhí)行控制預(yù)算或項(xiàng)目基線預(yù)算，或簡(jiǎn)單地說(shuō)，項(xiàng)目預(yù)算。在一些項(xiàng)目管理的應(yīng)用領(lǐng)域，它被稱為一個(gè)項(xiàng)目成本計(jì)劃。</p><p>　　?在不同的企業(yè)生產(chǎn)部門都參與其中的大型項(xiàng)目中，可能有進(jìn)一步創(chuàng)建“控制賬戶”為獨(dú)立的部門的中間步驟，讓他們的錢分到到自己的WBS WPS。</p><p>　　?通過(guò)觀察發(fā)現(xiàn)，自從正式收到批準(zhǔn)長(zhǎng)官管理該項(xiàng)目總預(yù)算，你，作為項(xiàng)目經(jīng)理，同樣也必須尋求并

85、獲得執(zhí)行管理，通過(guò)該項(xiàng)目的贊助商，正式批準(zhǔn)任何更改項(xiàng)目總預(yù)算。通常這是在改變產(chǎn)品范圍的基礎(chǔ)上唯一合理可接受的要求。</p><p>　　?在這種情況下，該項(xiàng)目的贊助商將降低他的管理儲(chǔ)備，或提交給上層管理人員補(bǔ)充消融。</p><p>　　?現(xiàn)在，我們有項(xiàng)目預(yù)算資金分配工作包，我們可以進(jìn)一步把它分發(fā)到每個(gè)WP的各項(xiàng)活動(dòng)之中，讓我們知道作為一個(gè)“基準(zhǔn)”，每個(gè)活動(dòng)的成本是多少。</p>

86、;<p>　　?這為我們的成本控制功能提供了基礎(chǔ)參考。當(dāng)然，這取決于，做同樣的事情可能在WP的水平，但控制的能力在較高和粗糙的水平的情況下。</p><p><b>　　使用掙值技術(shù)</b></p><p>　　?如果我們有另一種控制工具的必要的細(xì)節(jié)，我們可以采取的持續(xù)監(jiān)測(cè)工作是“掙值（EV）技術(shù)”。這是一個(gè)你必須致力于了解主題文本的藝術(shù)和科學(xué)。<

87、/p><p>　　?但基本上，你掌管日程安排活動(dòng)的費(fèi)用，并在適當(dāng)?shù)臅r(shí)候繪制他們作為累計(jì)。再次，你可以做的活動(dòng)水平，或整個(gè)項(xiàng)目的水平越低，您可用的控制信息就越多。</p><p><b>　　成本基線</b></p><p>　　?這個(gè)計(jì)劃的參考S-曲線有時(shí)被稱為“成本基準(zhǔn)”，這通常是在EV說(shuō)法。也就是說(shuō)，它是“預(yù)算成本計(jì)劃的工作”（BCWS），或者

88、更簡(jiǎn)單的“計(jì)劃價(jià)值”（光伏）。</p><p>　　?你需要修改這個(gè)成本基線，每次有一個(gè)改變成本和/或時(shí)間表的影響批準(zhǔn)的范圍，從而改變了該項(xiàng)目的核準(zhǔn)項(xiàng)目預(yù)算。</p><p>　　?現(xiàn)在，隨著工作的進(jìn)展，你可以繪制“執(zhí)行工作的實(shí)際成本”（ACWP或簡(jiǎn)單的“實(shí)際成本” - 交流）。</p><p>　　?您可以繪制其他的事情，如上面提到的圖，如果你不喜歡你看到的，那么

89、你就需要采取“糾正行動(dòng)”。</p><p><b>　　評(píng)論</b></p><p>　　這整個(gè)過(guò)程是一個(gè)循環(huán)，運(yùn)行態(tài)勢(shì)，這可能是普遍名不副實(shí)“項(xiàng)目的生命周期”中“循環(huán)”一詞的來(lái)源”。</p><p>　　順便說(shuō)一句，掙值權(quán)威人士提供的EV過(guò)程中的各種其他技術(shù)設(shè)計(jì)能幫助預(yù)測(cè)最后的結(jié)果，也就是說(shuō)，“估計(jì)在完成”（“選管會(huì)”）。選管會(huì)是你真正應(yīng)該感