建设项目的费用控制以及项目费用管理系统的需求.doc

5 / 6建设项目的费用控制以及项目费用管理系统的需求摘要：对于许多项目而言，费用严重超支、交付成果低劣的现象更能凸显了需要对项目管理流程进行有效的管理和控制。本文叙述了项目从概念设计阶段到完工整个生命周期的有效费用控制，并介绍了进行这种控制所需要的项目费用管理系统在大型建设项目上的应用。本文以一个建设方从实践应用的角度展示了典型的建设项目的生命周期。首先，讨论了在规划阶段合适的费用控制方法，包括岁出预算的编制和有关资本拨款的问题。其次，介绍了在实施阶段基本的项目费用控制方法，包括费用代码结构，费用控制报告和费用变更管理。项目费用控制的一个主要手段是一个能向项目管理层提供必要的控制信息的项目费用管理系统。这系统的概念是通过硬件和软件功能来进行管理的。很重要的一点是，项目费用控制的功能，即项目财务核算和预测，不能和公司财务和会计功能混淆。本文也将就这两者之间的区别进行比较，并会分析尽管公司已有财务和会计系统，为什么项目费用管理系统仍是非常重要的关键原因。关键词：费用类别，费用类型，项目预算，已承诺费用，费用管理系统Cost Control of Capital Projects and the Project Cost Management System RequirementsTS Wong（ProjectAIMS Management Consulting Co., Ltd., Shanghai, 200001Abstract: Costly budget overruns and inferior results on many projects have underlined the need for more effective management and control throughout the project management process. This paper describes effective cost control from concept to completion and the Project Cost Management System (PCMS) required to enable that control. Application of the process to a large construction project is described, but the focus is on the success of a project of any size.This paper presents from the practical standpoint of a typical capital project life-cycle from an owner perspective. Firstly, the proper cost control approaches in the planning phases are discussed, including the development of an Appropriation Budget and the issues concerning capital appropriation. Secondly, the project cost control methodologies essential in the producing phases are revealed, including cost code structure, cost control reports and cost changes management. Central to the control of project cost is a PCMS to provide the necessary control information to the projects management. The concept of the PCMS is described with the hardware, software and functional management checklists.本文转自项目管理者联盟It is important that the functions of project cost control, that is, project financial accounting and forecasting, is not confused with the parent organizations corporate finance and accounting function. This paper also attempts to highlight the comparison between them and the key reasons why PCMS is important, even though a company has already got a sophisticated financial and accounting system.The PCMS means the entire complex of forms, procedures, processing steps and reports designed to capture and release information concerning the status of a projects future capital cost. The PCMS differs significantly from the financial code or chart of accounts in the traditional corporate Financial Information System (FIS). In the FIS, an account is a permanent repository for the collection of various types of historic cost. The purpose of each FIS account determines its types, such as paying particular bills, recording payroll payments and deductions, classifying asset purchases, and so on. This is why the FIS does not suit project managements purpose.In addition, unlike the corporate FIS, the PCMS essentially ignores calendar time as a criterion. Instead, it focuses on final project cost and the staged components that lead up to that end figure. In other words, the thrust of the reporting function of the system is less on the actual and historical and more on the future.Key Words: Cost Classes, Cost Types, Project Budget, Committed Cost, Project Cost Management System1 定义本文将深入浅出地介绍一套专业的项目费用控制方法和如何运用信息化系统来充分体现该方法。其定义中有以下几个特征： 建设项目：指一个固定资产投资项目，需要一定量的投资，按照一定程序，在一定时间内完成，并符合质量要求，以形成固定资产为明确目标的一次性任务。 费用控制：在持续的基础上对费用进行收集、累积、分析、报告和管理的过程。包括项目费用变更、实际与预算的监测、偏差分析和纠偏措施。 项目费用管理系统：一组专门用来帮助计划和控制项目费用的计算机应用软件系统。 费用(Cost)：本文中所述的费用与成本同义。2 项目费用控制过程费用控制在建设项目中到底有多重要？试想想，如果一个私人或企业投资的固定资产项目，未有适当控制费用，在项目完成前，钱可能已经耗光，又或投资者已被迫破产。假若建设项目是由政府出资，严重超支将可能引发民众批评压力，影响政府管制声望。简单而言，项目费用控制的目的就是给大家信心，建设单位能够在投资总量受约束条件下，管理并完成项目。有些人可能认为项目费用管理就是管理“费用”。事实是我们必须管理所有可能导致费用发生的事情。因为如果不管，费用就会持续增加，不管我们是否喜欢！项目费用控制的道理其实很简单，我们必须清楚理解两个基本原则：1）必须有用来作比较的基准；2）只有未来的费用才是可以控制的。然而，具体执行却非常不简单。有效的项目费用控制并不