(完整)工程造價(jià)專業(yè)外文文獻(xiàn)翻譯中英文對(duì)照

1、 (完整)工程造價(jià)專業(yè)外文文獻(xiàn)翻譯(中英文對(duì)照外文文獻(xiàn)：Project Cost Control ： The Way it WorksBy R. Max WidemanIn a recent consulting assignment we realized that there was some lack ofunderstanding 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 work。s

2、 Project cost control is notthat difficult to follow in theory.First you establish a set of reference baselines. Then, as work progresses, youmonitor the work， analyze the findings， forecast the end results and compare thosewith the reference baselines. If the end results are not satisfactory then y

3、ou makeadjustments as necessary to the work in progress, and repeat the cycle at suitableintervals。 If the end results get really out of line with the baseline plan, you mayhave to change the plan。 More likely， there will be （or have been） scope changesthat change the reference baselines which means

4、 that every time that happens you haveto change the baseline plan anyway。But project cost control is a lot more difficult to do in practice， as is evidencedby the number of projects that fail to contain costs. It also involves a significantamount of work， as we shall see， and we might as well start

5、at the beginning。 Solet us follow the thread of project cost control through the entire project life sp。anAnd, while we are at it, we will take the opportunity to point out the proper placesfor several significant documents. These include the Business Case， the Request for(a capital) Appropriation （

6、for execution）， Work Packages and the Work BreakdownStructure, the Project Charter (or Brief）， the Project Budget or Cost Plan， Earned1 (完整)工程造價(jià)專業(yè)外文文獻(xiàn)翻譯(中英文對(duì)照Value and the Cost Baseline. All of these contribute to the organizations abilityto effectively control project costs.FootnoteI am indebted to

7、 my friend Quentin Fleming, the guru of Earned Value, for checkingand correcting my work on this topic.The Business Case and Application for (execution) FundingIt is important to note that project cost control is most effective when theexecutive management responsible has a good understanding of how

8、 projects should unfoldthrough the project life span. This means that they exercise their responsibilitiesat the key decision points between the major phases. They must also recognize theimportance of project risk management for identifying and planning to head off at leastthe most obvious potential

9、 risk events。In the projects Concept Phase Every project starts with someone identifying an opportunity or need. That is usuallysomeone of importance or influence， if the project is to proceed， and that personoften becomes the projects sponsor。 To determine the suitability of the potential project,

10、most organizations call forthe preparation of a ”Business Case” and its ”O(jiān)rder of Magnitude cost to justifythe value of the project so that itcan be compared with all the other competing projects。 This effort is conducted inthe Concept Phase of the project and is done as a part of the organizations

11、managementof the entire project portfolio。 The cost of the work of preparing the Business Case is usually covered by corporate2 (完整)工程造價(jià)專業(yè)外文文獻(xiàn)翻譯(中英文對(duì)照management overhead, but it may be carried forward as an accounting cost to the eventualproject。 No doubt because this will provide a tax benefit to t

12、he organization. Theproblem is, how do you then account for all the projects that are not so carried forward？ If the Business case has sufficient merit, approval will be given to proceed to aDevelopment and Definition phase.In the projects Development or Definition Phase The objective of the Develop

13、ment Phase is to establish a good understanding of thework involved to produce the required product, estimate the cost and seek capital fundingfor the actual execution of the project. In a formalized setting, especially where big projects are involved， this applicationfor funding is often referred t

14、o as a Request for （a capital） Appropriation (RFA)or Capital Appropriation Request （CAR)。 This requires the collection of more detailed requirements and data to establishwhat work needsto be done to produce the required product or ”deliverable”. From this information，a plan is prepared in sufficient

15、 detail to give adequate confidence in a dollar figureto be included in the request. In a less formalized setting, everyone just tries to muddle through.Work Packages and the WBSThe Project Management Pla，n Project Brief or Project Charter If the deliverableconsists of a number of different elements

16、, these are identifiedand assembled into Work Packages (WPs) and presented in the form of a Work BreakdownStructure （WBS）。3 (完整)工程造價(jià)專業(yè)外文文獻(xiàn)翻譯(中英文對(duì)照 Each WP involves a set of activities， the ”work” that is planned and scheduledas a part of the Project Management Plan. Note, however, that the planning

17、will stillbe at a relatively high level,and more detailed planning will be necessary during execution if the project is giventhe go ahead. This Project Management Plan， by the way, should become the ”bible for the executionphase of the project and is sometimes referred to as the ”P(pán)roject Brief” or t

18、he ProjectCharter。 The cost of doing the various activities is then estimated and these estimated costsare aggregated to determine the estimated cost of the WP. This approach is known asdetailed estimating” or ”bottom up estimating. There are other approaches toestimating that well come to in a minu

19、te。 Either way， the result is an estimatedcost of the total work of the project。Note： that project risk management planning is an important part of this exercise。This should examine the projects assumptions and environmental conditions to identifyany weaknesses in the plan thus far， and identify tho

20、se potential risk events thatwarrant attention for mitigation。 This might take the form of specific contingencyplanning, and/or the setting aside of prudent funding reserves 。Request for capitalConverting the estimate However, an estimate of the work alone is not sufficient for a capital request. To

21、arrive at a capital request some conversion is necessary, for example, by adding prudentallowances such as4 (完整)工程造價(jià)專業(yè)外文文獻(xiàn)翻譯(中英文對(duì)照overheads, a contingency allowance to cover normal project risks and management reservesto cover unknowns and possible scope changes. In addition， it may be necessary to

22、convert the estimating data into a financialaccounting formatthat satisfies the corporate or sponsors format for purposes of comparison with otherprojects and consequent funding approval。 In practice all the data for the type of bottom up” approach just described maynot be available.In this case alt

23、ernative estimating approaches are adopted that provide various degreesof reliability in a ”top down” fashion。 For example：Order of Magnitude estimate a ball park estimate, usually reserved for theconcept phase onlyAnalogous estimate an estimate based on previous similar projectsParametric estimate

24、an estimate based on statistical relationships in historicaldata Whichever approach is adopted, hopefully the sum thus arrived at will be approvedin full and proves to be satisfactory！ This is the trigger to start the Execution Phaseof the projectNote： Some managements will approve some lesser sum i

25、n the mistaken belief that thiswill help everyone to ”sharpen their pencils and work smarter” for the benefit ofthe organization。 This is a mistaken belief because management has failed to understandthe nature of uncertainty and risk in project work。 Consequently， the effect is morelikely to result

26、in ”corner cutting” with an adverse effecton product quality， or5 (完整)工程造價(jià)專業(yè)外文文獻(xiàn)翻譯(中英文對(duì)照reduced product scope or functionality. This often leads to a game in which estimatesare inflated so that management can adjust them downwards。 But to be fair, managementis also well aware that if money is over a

27、llocated， it will get spent anyway. The smartthing for managements to do is to set aside contingent reserve funds， varying withthe riskiness of the project, and keep that money under careful control.Ownership of approved capital If senior management approves the RFA as presented, the sum in question

28、 becomes theresponsibility of the designated project sponsor。 However, if the approved capitalrequest includes allowances such as a Management Reserve”， this may or may not bepassed on to the projects sponsor, depending on the policies of the organization. For the approved RFA，the project sponsor wi

29、ll，in turn, further delegate expenditurenotauthority to the projects project manager and will likelyinclude any of theallowances. An exception might be the contingency allowances to cover the normalvariations in work performance. The net sum thus arrived at consti tutes the project managers Approved

30、 ProjectBudget.Note： If management doesnot approve the RFA, you shouldnotconsider this a projectfailure。 Either the goals, objectives， justification and planning need rethinkingto increase the value of the projects deliverables, or senior management simply hashigher priorities elsewhere for the avai

31、lable resources and funding 。The Projects Execution PhaseThe project managers Project Budget responsibility Once this Approved Project Budget is released to the project manager, a reverse6 (完整)工程造價(jià)專業(yè)外文文獻(xiàn)翻譯(中英文對(duì)照process must take place to convert it into a working control documen。t That is， themoney

32、available must be divided amongst the various WBS WPs that， by the way, haveprobably by now been upgraded! This results in a project execution Control Budget orProject Baseline Budget, or simply ， the Project Budget. In some areas of projectmanagement application it is referred to as a Project Cost

33、Plan 。 On a large project where different corporate production divisions are involved ，there may be a further intermediate step of creating ”Control Accounts for the separatedivisions, so that each division subdivides their allocated money into their own WBSWPs。 Observe that, since the total Project

34、 Budget received formal approval from ExecutiveManagement, you, as project manager, must likewise seek and obtain from ExecutiveManagement， via the projects sponsor, formal approval for any changes to the totalproject budget。 Often this is only justified and accepted on the basis of a requestedScope

35、 Change。Product In such a case the projects sponsor will either draw down on the management reservein his or her possession， or submit a supplementary RFA to upper management。 Now that we have the Project Budget money allocated to Work Packages we can furtherdistribute it amongst the various activit

36、ies of each WP so that we know how much moneywe have as a ”Baseline cost for each activity。 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 level but the abilityto control is then at a higher and

37、 coarser level 。Use of the Earned Value technique7 (完整)工程造價(jià)專業(yè)外文文獻(xiàn)翻譯(中英文對(duì)照 If we have the necessary details another control tool that we can adopt for monitoringongoing work is the Earned Value （EV) technique。 This is a considerable art andscience that you must learn about from texts dedicated to the

38、 subject. But essentially, you take the costs of the schedule activities and plot them as acumulative total on the appropriate time base. Again you can do this at the activitylevel, WP level or the whole project level 。 The lower the level the more controlinformation you have available but the more

39、work you get involved in。The Cost Baseline This planned reference S-curve is sometimes referred to as the Cost Baseline”，typically in EVparlance。 That is， it is the Budgeted Cost of Work Scheduled” （BCWS), or more simplythe Planned Value (PV).Observe that you need to modify this Cost Baseline every

40、time there is an approvescope changethat has cost and/or schedule implications and consequently changes theprojects Approved Project Budget. Now, as the work progresses， you can plot the ”Actual Cost of Work Performed （ACWPor simply Actual Cost AC)。 You can plot other things as well, see diagram ref

41、erred to above, and if you dontlike what you see then you need to take Corrective Action.CommentaryThis whole process is a cyclic， situational operation and is probably the sourceof the term cycle in the popularly misnamed ”project life cycle”.As an aside， the Earned Value pundits offer various othe

42、r techniques within the8 (完整)工程造價(jià)專業(yè)外文文獻(xiàn)翻譯(中英文對(duì)照EV process designed to aid in forecasting the final result， that is， the EstimateAt Completion （EAC）. EAC is what you should really be interested in because it isthe only constant in a moving project. Therefore, these extended EV techniques mustbe consi

43、dered 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!But, as we said at the beginning， it is a lot more difficult to do in practice and involves a significant amount of work。 But, lets face it, thats what pr

44、ojectmanagers are hired for, right？中文譯文：項(xiàng)目成本控制：它的工作方式R.馬克斯懷德曼我們?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(xiě)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.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9 (完整)工程造價(jià)專業(yè)外文文獻(xiàn)翻譯(中英文對(duì)照計(jì)劃。

45、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.但是通過(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(kāi)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。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?。這些措施包括商業(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控制項(xiàng)目成本的能力。腳注我要感謝我的朋友，大師昆汀 弗萊明，檢查和糾正我關(guān)于這一

46、主題的工作。（執(zhí)行)資助的商業(yè)案例和應(yīng)用重要的是要注意 ,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(kāi)這個(gè)問(wèn)題有很好的理解時(shí)，項(xiàng)目的成本控制是最有效的。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。在項(xiàng)目的概念階段 每一個(gè)項(xiàng)目都由確定的機(jī)會(huì)或需要的人開(kāi)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. 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)。 企業(yè)的商業(yè)案例的準(zhǔn)備工作成本

47、通常包括管理開(kāi)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? 如果有足夠的商業(yè)案例的優(yōu)點(diǎn)，贊助者將繼續(xù)發(fā)展和定義階段。10 (完整)工程造價(jià)專業(yè)外文文獻(xiàn)翻譯(中英文對(duì)照在該項(xiàng)目的發(fā)展或定義階段 在開(kāi)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)。 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(xiě)）（RFA）撥款或資本撥款請(qǐng)求（CAR). 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)

48、計(jì)劃在一美元的數(shù)字請(qǐng)求上給予足夠的信心。 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)工作包和WBS項(xiàng)目管理計(jì)劃,項(xiàng)目簡(jiǎn)介或項(xiàng)目憲章 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。 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。 該項(xiàng)目管理計(jì)劃的方式，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”。 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“

49、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.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 .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.資本要求11 (完整)工程造價(jià)專業(yè)外文文獻(xiàn)翻譯(中英文對(duì)照轉(zhuǎn)換的估計(jì) 然而,單獨(dú)的工作的一個(gè)估計(jì)是沒(méi)有足夠資本要求的。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(kāi)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. 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。 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，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：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)留類似的估計(jì) 根據(jù)以前類似項(xiàng)目的預(yù)算參數(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) 無(wú)論采用哪種方法，這種希望總和能被全面批準(zhǔn)和證明是令人滿意的！這是啟動(dòng)該項(xiàng)目的執(zhí)行階段。注：有些管理層將批準(zhǔn)錯(cuò)誤地認(rèn)為，大家以“提