工程造價專業(yè)外文文獻翻譯---項目成本控制

1、<p><b>　　外文文獻：</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>　　我們在最近的咨詢任務中意識到，對于整個項目成本控制體系是如何設置和應用的這個問題，我們仍有一些缺乏了解。因此，我們決定寫出它是如何工作的說明。從理論上講，項目成本控制并不難。</p>

68、<p>　　首先，建立一套參考基準。然后，按照工作的進展，監(jiān)察工作，分析結果顯示，預測最終結果并與參考基線作比較。如果最終結果不令人滿意，那么你要對正在進行中的必要的工作進行調整，并在適當?shù)臅r間間隔內重復循環(huán)。如果最終結果已經與基線計劃脫節(jié)，你可能不得不改變計劃。更有可能的是，將會有（或已經）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，無論如何你都必須改變基線計劃。</p><p>　　但是通

69、過項目數(shù)量未能控制成本，證明在實踐中，項目成本控制是很難真正實施的。我們將看到，它還涉及到相當數(shù)量的工作，因此，我們不妨在一開始就啟動它，通過整個項目的線程壽命來進行工程造價控制。</p><p>　　同時，我們將借此機會指出幾個顯著的適當?shù)牡胤轿募?。這些措施包括商業(yè)案例，（資本）請求撥款（執(zhí)行），工作包和工作分解結構，項目章程（或摘要），項目預算或成本計劃，獲得的價值和成本基準。所有這些都有助于提高該組織有效地

70、控制項目成本的能力。</p><p><b>　　腳注</b></p><p>　　我要感謝我的朋友，大師昆汀?弗萊明，檢查和糾正我關于這一主題的工作。</p><p>　?。▓?zhí)行）資助的商業(yè)案例和應用</p><p>　　重要的是要注意，當負責的執(zhí)行管理者對項目應如何通過項目壽命展開這個問題有很好的理解時，項目的成本控

71、制是最有效的。這意味著，他們在主要階段的關鍵決策點之間行使自己的責任。他們還必須認識到，至少對最明顯的潛在危險事件，用于查明和規(guī)劃掌管關閉的項目風險管理的的重要性。</p><p><b>　　在項目的概念階段</b></p><p>　　?每一個項目都由確定的機會或需要的人開始。通常是有一定重要性或影響力的人，如果該項目繼續(xù)進行，這個人往往成為該項目的贊助者。<

72、;/p><p>　　?為了確定潛在項目的適用性，大多數(shù)組織呼吁編制“商業(yè)案例”和“量級”的成本，以證明該項目的價值，使其可以與所有其他項目競爭。</p><p>　　?企業(yè)的商業(yè)案例的準備工作成本通常包括管理開銷，但它可結轉為最終項目的會計成本。毫無疑問，因為這將為該組織提供一個稅務利益。問題是，你如何再占有所有不結轉項目？</p><p>　　?如果有足夠的商業(yè)案例的

73、優(yōu)點，贊助者將繼續(xù)發(fā)展和定義階段。</p><p>　　在該項目的發(fā)展或定義階段</p><p>　　?在開發(fā)階段的目標是建立一種涉及到生產所需的產品，估計成本，并為該項目的實際執(zhí)行尋求資本資金的良好的工作的認識。</p><p>　　?在正式的設置，尤其是在涉及大項目中，這個撥款申請通常簡稱為（大寫）（RFA）撥款或資本撥款請求（CAR）。</p>

74、<p>　　?這需要更詳細的要求和數(shù)據(jù)的收集，建立什么工作需要來完成生產所需的產品或“交付”。從這個信息來看，一個準備足夠的細節(jié)計劃在一美元的數(shù)字請求上給予足夠的信心。</p><p>　　?在一個不太正式的設置中，每個人都只是試圖蒙混過關</p><p><b>　　工作包和WBS</b></p><p>　　項目管理計劃，項目簡介

75、或項目憲章</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），并在工作分解結構（WBS）的形式提交。</p><p>　　?每個的WP涉及的一系列活動，計劃和計劃的一部分作為“工作” 項目管理計劃。但是請注意，如果該項目在執(zhí)行過程中前進，將該規(guī)劃水平變得更高，更詳細，將是必要的。</p><p>　　?該項目管理計劃的方式

76、，應該成為該項目“圣經”的執(zhí)行階段，同時它有時被稱為“項目簡介”或“項目憲章”。</p><p>　　?然后估計各種活動的成本，這些估計費用匯總以確定的WP的估計成本。這種方法作為“詳細估算”或“自下而上估算”而為人知曉。還有其他的方法來估算，我們將在一分鐘內到達。無論哪種方式，結果都是該項目的總工作的估計費用。</p><p>　　注：該項目的風險管理規(guī)劃，是這次演習的一個重要組成部分。

77、這應該檢查該項目的假設和環(huán)境條件，以確定該計劃中的任何弱點，到目前為止，并找出值得注意緩解這些潛在的風險事件。這可能采取具體的應急計劃的形式和/或預審慎的資金儲備。</p><p><b>　　資本要求</b></p><p><b>　　轉換的估計</b></p><p>　　?然而，單獨的工作的一個估計是沒有足夠資本要

78、求的。為到達一定的資本要求，一些轉換是必要的，例如，通過加入審慎津貼如開銷，一個應急的津貼，以彌補包括未知和可能的范圍變化的正常的項目風險和管理儲備。</p><p>　　?此外，財務會計格式轉換成估算數(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目比較和隨之而來的撥款。</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”，在實踐中可能無法使用。在這種情況下

79、，替代的估算方法是在時尚中通過提供不同程度的“自上而下”的可靠性。例如：</p><p>　　訂購數(shù)量級的估計 - “球公園”估計，通常只為概念預留</p><p>　　類似的估計 - 根據(jù)以前類似項目的預算</p><p>　　參數(shù)估計 -基于對歷史數(shù)據(jù)的統(tǒng)計關系估計</p><p>　　?無論采用哪種方法，這種希望總和能被全面批準和證明是

80、令人滿意的！這是啟動該項目的執(zhí)行階段。</p><p>　　注：有些管理層將批準錯誤地認為，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。這是一個因為在項目工作中，管理無法理解的不確定性和風險的性質錯誤的信念。因此，其效果是更有可能導致對產品質量，降低產品范圍或功能不利影響的“切角”。</p><p>　　這往往導致一個“游戲”中的估計被夸大，從而使管理人員

81、可以調整他們向下。但說句公道話，管理者也很清楚，如果超過分配資金，無論如何它會得到花費。智能管理做的事情是根據(jù)不同項目的風險預留隊伍的儲備基金，并謹慎控制資金。</p><p><b>　　核準資本的所有權</b></p><p>　　?如果高級管理層批準的RFA消融，提出問題的總和成為指定項目發(fā)起人的責任。但是，如果批準的資本要求包括津貼，如“儲備管理”，根據(jù)該組織

82、的政策，這可能會，也可能不會被傳遞到項目的贊助商。 </p><p>　　?對于所批準的RFA消融，反過來，項目發(fā)起人會進一步委托該項目的項目經理行使開支的權力，并可能將不包括任何津貼。一種異常可能涵蓋工作表現(xiàn)正常變化的應急準備。</p><p>　　?因此凈總和抵達構成了項目經理的核準項目預算。</p><p>　　注：如果管理不批準RFA消融，你不應該考慮這個項

83、目的失敗，或這個目標的目的，而規(guī)劃需要重新考慮，以增加交付項目的價值。</p><p><b>　　該項目的執(zhí)行階段</b></p><p>　　項目經理的項目預算的責任</p><p>　　?該批準的項目預算一旦被釋放到項目經理，一個反向的過程中必須轉換成一個工作的控制文件的地方。也就是說，可用的錢必須是分到各WBS的方式之間，可能現(xiàn)在已經升

84、級。這個結果作用于項目執(zhí)行控制預算或項目基線預算，或簡單地說，項目預算。在一些項目管理的應用領域，它被稱為一個項目成本計劃。</p><p>　　?在不同的企業(yè)生產部門都參與其中的大型項目中，可能有進一步創(chuàng)建“控制賬戶”為獨立的部門的中間步驟，讓他們的錢分到到自己的WBS WPS。</p><p>　　?通過觀察發(fā)現(xiàn)，自從正式收到批準長官管理該項目總預算，你，作為項目經理，同樣也必須尋求并

85、獲得執(zhí)行管理，通過該項目的贊助商，正式批準任何更改項目總預算。通常這是在改變產品范圍的基礎上唯一合理可接受的要求。</p><p>　　?在這種情況下，該項目的贊助商將降低他的管理儲備，或提交給上層管理人員補充消融。</p><p>　　?現(xiàn)在，我們有項目預算資金分配工作包，我們可以進一步把它分發(fā)到每個WP的各項活動之中，讓我們知道作為一個“基準”，每個活動的成本是多少。</p>

86、;<p>　　?這為我們的成本控制功能提供了基礎參考。當然，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</b></p><p>　　?如果我們有另一種控制工具的必要的細節(jié)，我們可以采取的持續(xù)監(jiān)測工作是“掙值（EV）技術”。這是一個你必須致力于了解主題文本的藝術和科學。<

87、/p><p>　　?但基本上，你掌管日程安排活動的費用，并在適當?shù)臅r候繪制他們作為累計。再次，你可以做的活動水平，或整個項目的水平越低，您可用的控制信息就越多。</p><p><b>　　成本基線</b></p><p>　　?這個計劃的參考S-曲線有時被稱為“成本基準”，這通常是在EV說法。也就是說，它是“預算成本計劃的工作”（BCWS），或者

88、更簡單的“計劃價值”（光伏）。</p><p>　　?你需要修改這個成本基線，每次有一個改變成本和/或時間表的影響批準的范圍，從而改變了該項目的核準項目預算。</p><p>　　?現(xiàn)在，隨著工作的進展，你可以繪制“執(zhí)行工作的實際成本”（ACWP或簡單的“實際成本” - 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”。</p><p><b>　　評論</b></p><p>　　這整個過程是一個循環(huán)，運行態(tài)勢，這可能是普遍名不副實“項目的生命周期”中“循環(huán)”一詞的來源”。</p><p>　　順便說一句，掙值權威人士提供的EV過程中的各種其他技術設計能幫助預測最后的結果，也就是說，“估計在完成”（“選管會”）。選管會是你真正應該感