《挣值法外文翻译》word版.doc

附录1.外文原文THE EARNED VALUE CONCEPTThe earned value concept (sometimes also called achieved value) compares several measures to obtain an overall picture of project status. The following are the three primary data requirements:BCWS: Budgeted Cost of Work Scheduled: This measure, also called the project plan, is developed at the outset of the project as it involves assigning to activities the amount budgeted (estimated) for every activity. Knowing the project schedule, it is possible to determine the amount of money budgeted relative to time. This is essentially the same as developing the cumulative cost curve discussed earlier.BCWP: Budgeted Cost of Work Performed: This is the earned value as it indicates what the budgeted costs are for the work that has actually been performed to date. Note that this represents the periodic worth of the work that is actually performed, based on the initial estimate, and has nothing to do with the actual costs incurred in performing the work. It requires making an assessment of the amount of work completed (time schedule) to date and then applying the appropriate budgeted amounts for this work.BAC: Budgeted Cost at Completion: This is the original cost estimate of the total cost of construction. It is ideally the total estimated cost to complete a project.EAC: Estimated Cost at Completion: This is the forecast of the total actual costs required to complete a project based on performance to date and estimates of future conditions.ACWP: Actual Cost of Work Performed: This is the measure that brings together the monitoring of both time schedule (work performed) and cost records (actual cost). It gives the actual costs to date. (Note that ACWS, Actual Cost of Work Scheduled, is not a component of the system, because if the work scheduled has not yet been performed, it is impossible to determine its actual cost!)Comparing the first (BCES) and last (ACWP) values to the earned value (BCWP) gives us an indication of “variances” from the expected.SV: Schedule Variances; BCWP-BCWS: Subtracting the budgeted cost of work scheduled from the budgeted cost of work performed provides an indication of schedule deviance in terms of dollars of work. The cost side of the system remains constant (using budgeted cost figures) so the difference between the two amounts must be due to schedule deviations alone .A negative value indicates that the project is behind schedule as the “value” of work performed is less than that schedule. This is shown graphically in Figure 10 .1.Note that the schedule deviance is presented in terms of dollars, while in reality this is an indication of project status in terms of scheduled time.SV=BCWP-BCWS (SV0: ahead of schedule, SV0:under budget, CV1: ahead of schedule, SPI1: under budget, CPI1, the project is expected to overrun or exceed the budget. Because of the importance of the value of ACV, it is important that the determination of EAC be as accurate as possible. The projection of EAC may use a cumulative average CPI, the CPI for the most recent period, or some other selected figure. Applying the selected CPI ratio to the BAC value will yield an estimated EAC (EAC=BAC/CPI).ExampleA simple problem will help to illustrate the application of the principles of earned value. A project has been defined that consists of 12 activities (each requires one month to complete) for which the estimated costs and durations have been defined (see Figure 10.3).The project costs are estimated to $257,000(BAC = sum of the costs of all activities). The project is scheduled to be completed in six months. After three and a half months, the site work, excavation, foundation, fencing, and rough electrical work are completed. The framing is one-half complete, the rough plumbing is three-fourths complete, and the paving is half complete. The incurred costs to date are$152,000. What is the status of this project in terms of the schedule and the budget?ACWP = $152,000 (given)BCWS = ($22,000+$30,000+$50,000+$10,000+$18,000)+1/2($40,000+$6,000+$16,000) = $161,000BCWP = ($22,000+$30,000+$50,000+$10,000+$6,000)+1/2($40,000)+$3/4($16,000) +1/2($18,000)=$159,000Project status: Schedule Variance = BCWP-BCWS = $159,000-$161,000=-$2,000 SPI = BCWP/ BCWS = $159,000/$161,000=0.99% Schedule Variance: 100SV/ BCWS = 100($2,000/$161,000)=-1.2%Slightly behind scheduleCost Variance = BCWP- ACWP = $159,000-$152,000=$7,000 CPI = BCWP/ACWP = $159,000/$152,000=1.05% Cost Variance:100CV/BCWP =100($7,000/$159,000)=+4.4% Below budgetPercent Complete = BCWP/BAC100%=$159,000/$257,000100% =62% completeEAC = ACWP + (BAC- BCWP) =$152,000 +($257,000-$159,000) =$250,000ActivityCostMonth 1Month 2Month 3Month 4Month 5Month 6Sitework22,000Fencing10,000Paving18,000Excavation30,000Foundation50,000Framing40,000Rough electric 6,000Rough plumbing16,000Drywall13,000Suspend ceiling 4,000Interior finish34,000Carpeting14,000Figure 10.3 Schedule of Activities and Their Associated CostsAlthough the project is slightly behind schedule, it is performing under budget. The project is currently at the 62% completion stage and is estimated to be completed for a revised estimated cost of $250,000, a decrease from the original estimate.2.外文翻译挣值法的概念挣值法的概念（有时也被称为实现价值）比较几种措施获得一个全面的了解项目状态。以下是三种主要的数据要求：BCWS:计划工作预算成本：这一措施，也被称为项目开发计划，在项目一开始就涉及分配活动的预算额（估计）的每一个活动。了解项目进度，它有可能确定的数额的金钱预算相对时间。这是基本相同的累计成本曲线前面讨论的发展。BCWP:已完成工作的预算成本：这是挣值表明什么预算成本的工作，实际上已完成日期。注意，这是周期性的工作，实际上是执行，根据初步估计，并没有实际发生的费用进行工作。它需要做出评估完成的工作量（时间）的日期和运用适当的预算数额为这项工作。BAC：竣工预算费用：这是用原来的成本估计总建筑成本。它是理想的总费用估计完成项目。EAC：估计完工成本：这是预测的总实际成本在完成项目所需的性能的基础上的日期和估计未来的条件。ACWP:已完成工作实际成本：这是衡量，汇集了监测的时间安排（工作）和成本记录（实际成本）。它的实际成本日期。（注意，ACWS，工作的实际成本，不是一个系统的组成部分，因为如果工作计划尚未完成，这是不可能的，以确定其实际成本！）比较第一（BCES）和最后（ACWP）值的挣值（BCWP）给了我们一个指示“差异”的预期:SV：进度差异；BCWP-BCWS：减去计划工作预算成本的完成工作的预算成本提供了一个显示进度偏差的工作。成本方面的系统保持不变（使用预算成本数据），两者间差异的数量必须是由于进度偏差的。负值表示项目进度落后的“价值”的工作是低于计划。这些图形显示在图10。1. 请注意，进度偏差是从美元，而实际上这是一个显示项目状况方面的计划时间。SV= BCWP-BCWS（SV 0：进度提前，SV0：预算节支，CV 1：进度提前，SPI 1:低于预算，CPI 1:高于预算）可以预料，这些指标将显示的变化在整个项目周期。一般来说，可以预计，指数小于1的早期项目，作为项目的进展。这是由于启动和“学习曲线”因素，通常抑制高效运作项目初期。如果计算分别为每个时间段的价值，也可能出现参差不齐的山峰和价值观系列。一个累积计算指数从项目开始日期显示的顺利过渡和时间应为1，接近项目进度和预算。确定地位的完成百分比的一个项目，也可以实现与已定义的变量。完成百分比（PC）只不过是比项目，表示为百分之一。注意，这一评估仅定义了%的基础上完成原先的估计和不影响实际成本数据。另一个方式看挣值（BCWP）是在下面的表达式：挣值=（PC）（BAC）完成的百分比可以比较与预期的或预期的完成百分比在特定时间点。计划完成百分比（PPC）是在一个时间点的比例BCWS/BAC，表示为百分之一。竞价排名是很容易掌握作为衡量项目的状况完成百分比。例如，如果计划完成百分比被确定为60%和完成百分比被确定为65%，很明显，项目运行计划之前。图10.2净挣值分析显示，项目，超过预算信息的成本指标和如何随时间的变化可以用来预测成本将在项目结束时，称为估计完成（EAC）。预测的东非共同体也可以得到在特定时间点的变量已被定义。一个简单的计算EAC在特定的时间点的计算如下：EAC=ACWP+（BAC-BCWP）在BAC-BCWP 代表未到期时间估计完成最新修订的总成本的项目可以比较的估计完成（原估计工程费用）来确定估计完成方差（在完成方差）。由于成本是根据日期来估计完成的，这估计将被认为是比估计完成更准确。这是一个简单的计算和系统提供了一个估计的数额（ACV-EAC）。若ACV1，该项目预计将超越或超过预算。因其重要的价值的，重要的是，确定估计完成尽可能准确。投影的估计完成可能使用的累积费用绩效指数，费用绩效指数的最新时期，或其他一些选择图。运用选定的消费物价指数比的值会产生估计东非（EAC=BAC/CPI）。示例一个简单的问题，将有助于说明原则的应用价值。一个项目已经确定，包括12项活动（每一个需要一个月时间完成），估计成本和时间已定义的（参见图10.3）。该项目的费用估计为257000美元（生物=费用之和的所有活动）。该项目计划在六个月内完成。三个半月后，施工，开挖，地基，构架，和粗糙的电气工作完成。制定完成一半，粗管道的四分之三完整，并铺设完成了一半。所花的费用的日期是152000美元。什么是这个项目的进度方面的计划和预算？ACWP = $152,000（已给出）BCWS =（$22,000 + $30,000 + $