成本控制监测和核算（毕业中英文论文）.doc

Cost Control, Monitoring and AccountingThe Cost Control ProblemDuring the execution of a project, procedures for project control and record keeping become indispensable tools to managers and other participants in the construction process. These tools serve the dual purpose of recording the financial transactions that occur as well as giving managers an indication of the progress and problems associated with a project. The problems of project control are aptly summed up in an old definition of a project as any collection of vaguely related activities that are ninety percent complete, over budget and late. The task of project control systems is to give a fair indication of the existence and the extent of such problems. In this chapter, we consider the problems associated with resource utilization, accounting, monitoring and control during a project. In this discussion, we emphasize the project management uses of accounting information. Interpretation of project accounts is generally not straightforward until a project is completed, and then it is too late to influence project management. Even after completion of a project, the accounting results may be confusing. Hence, managers need to know how to interpret accounting information for the purpose of project management. In the process of considering management problems, however, we shall discuss some of the common accounting systems and conventions, although our purpose is not to provide a comprehensive survey of accounting procedures. The limited objective of project control deserves emphasis. Project control procedures are primarily intended to identify deviations from the project plan rather than to suggest possible areas for cost savings. This characteristic reflects the advanced stage at which project control becomes important. The time at which major cost savings can be achieved is during planning and design for the project. During the actual construction, changes are likely to delay the project and lead to inordinate cost increases. As a result, the focus of project control is on fulfilling the original design plans or indicating deviations from these plans, rather than on searching for significant improvements and cost savings. It is only when a rescue operation is required that major changes will normally occur in the construction plan. Finally, the issues associated with integration of information will require some discussion. Project management activities and functional concerns are intimately linked, yet the techniques used in many instances do not facilitate comprehensive or integrated consideration of project activities. For example, schedule information and cost accounts are usually kept separately. As a result, project managers themselves must synthesize a comprehensive view from the different reports on the project plus their own field observations. In particular, managers are often forced to infer the cost impacts of schedule changes, rather than being provided with aids for this process. Communication or integration of various types of information can serve a number of useful purposes, although it does require special attention in the establishment of project control procedures. The Project BudgetFor cost control on a project, the construction plan and the associated cash flow estimates can provide the baseline reference for subsequent project monitoring and control. For schedules, progress on individual activities and the achievement of milestone completions can be compared with the project schedule to monitor the progress of activities. Contract and job specifications provide the criteria by which to assess and assure the required quality of construction. The final or detailed cost estimate provides a baseline for the assessment of financial performance during the project. To the extent that costs are within the detailed cost estimate, then the project is thought to be under financial control. Overruns in particular cost categories signal the possibility of problems and give an indication of exactly what problems are being encountered. Expense oriented construction planning and control focuses upon the categories included in the final cost estimation. This focus is particular relevant for projects with few activities and considerable repetition such as grading and paving roadways. For control and monitoring purposes, the original detailed cost estimate is typically converted to a project budget, and the project budget is used subsequently as a guide for management. Specific items in the detailed cost estimate become job cost elements. Expenses incurred during the course of a project are recorded in specific job cost accounts to be compared with the original cost estimates in each category. Thus, individual job cost accounts generally represent the basic unit for cost control. Alternatively, job cost accounts may be disaggregated or divided into work elements which are related both to particular scheduled activities and to particular cost accounts. Work element divisions will be described in Section 12.8. In addition to cost amounts, information on material quantities and labor inputs within each job account is also typically retained in the project budget. With this information, actual materials usage and labor employed can be compared to the expected requirements. As a result, cost overruns or savings on particular items can be identified as due to changes in unit prices, labor productivity or in the amount of material consumed. In developing or implementing a system of cost accounts, an appropriate numbering or coding system is essential to facilitate communication of information and proper aggregation of cost information. Particular cost accounts are used to indicate the expenditures associated with specific projects and to indicate the expenditures on particular items throughout an organization. These are examples of different perspectives on the same information, in which the same information may be summarized in different ways for specific purposes. Thus, more than one aggregation of the cost information and more than one application program can use a particular cost account. Separate identifiers of the type of cost account and the specific project must be provided for project cost accounts or for financial transactions. As a result, a standard set of cost codes such as the MASTERFORMAT codes described in Chapter 9 may be adopted to identify cost accounts along with project identifiers and extensions to indicate organization or job specific needs. Similarly the use of databases or, at a minimum, inter-communicating applications programs facilitate access to cost information, as described in Chapter 14. Converting a final cost estimate into a project budget compatible with an organizations cost accounts is not always a straightforward task. As described in Chapter 5, cost estimates are generally disaggregated into appropriate functional or resource based project categories. For example, labor and material quantities might be included for each of several physical components of a project. For cost accounting purposes, labor and material quantities are aggregated by type no matter for which physical component they are employed. For example, particular types of workers or materials might be used on numerous different physical components of a facility. Moreover, the categories of cost accounts established within an organization may bear little resemblance to the quantities included in a final cost estimate. This is particularly true when final cost estimates are prepared in accordance with an external reporting requirement rather than in view of the existing cost accounts within an organization. One particular problem in forming a project budget in terms of cost accounts is the treatment of contingency amounts. These allowances are included in project cost estimates to accommodate unforeseen events and the resulting costs. However, in advance of project completion, the source of contingency expenses is not known. Realistically, a budget accounting item for contingency allowance should be established whenever a contingency amount was included in the final cost estimate. A second problem in forming a project budget is the treatment of inflation. Typically, final cost estimates are formed in terms of real dollars and an item reflecting inflation costs is added on as a percentage or lump sum. This inflation allowance would then be allocated to individual cost items in relation to the actual expected inflation over the period for which costs will be incurred. Forecasting for Activity Cost ControlFor the purpose of project management and control, it is not sufficient to consider only the past record of costs and revenues incurred in a project. Good managers should focus upon future revenues, future costs and technical problems. For this purpose, traditional financial accounting schemes are not adequate to reflect the dynamic nature of a project. Accounts typically focus on recording routine costs and past expenditures associated with activities. Generally, past expenditures represent sunk costs that cannot be altered in the future and may or may not be relevant in the future. For example, after the completion of some activity, it may be discovered that some quality flaw renders the work useless. Unfortunately, the resources expended on the flawed construction will generally be sunk and cannot be recovered for re-construction (although it may be possible to change the burden of who pays for these resources by financial withholding or charges; owners will typically attempt to have constructors or designers pay for changes due to quality flaws). Since financial accounts are historical in nature, some means of forecasting or projecting the future course of a project is essential for management control. In this section, some methods for cost control and simple forecasts are described. An example of forecasting used to assess the project status is shown in Table 12-4. In this example, costs are reported in five categories, representing the sum of all the various cost accounts associated with each category: Budgeted Cost：The budgeted cost is derived from the detailed cost estimate prepared at the start of the project. Examples of project budgets were presented in Section 12.2. The factors of cost would be referenced by cost account and by a prose description. Estimated total cost：The estimated or forecast total cost in each category is the current best estimate of costs based on progress and any changes since the budget was formed. Estimated total costs are the sum of cost to date, commitments and exposure. Methods for estimating total costs are described below. Cost Committed and Cost Exposure! Estimated cost to completion in each category in divided into firm commitments and estimated additional cost or exposure. Commitments may represent material orders or subcontracts for which firm dollar amounts have been committed. Cost to DateThe actual cost incurred to date is recorded in column 6 and can be derived from the financial record keeping accounts. Over or (Under)A final column in Table 12-4 indicates the amount over or under the budget for each category. This column is an indicator of the extent of variance from the project budget; items with unusually large overruns would represent a particular managerial concern. Note that variance is used in the terminology of project control to indicate a difference between budgeted and actual expenditures. The term is defined and used quite differently in statistics or mathematical analysis. In Table 12-4, labor costs are running higher than expected, whereas subcontracts are less than expected. The current status of the project is a forecast budget overrun of $5,950. with 23 percent of the budgeted project costs incurred to date. For project control, managers would focus particular attention on items indicating substantial deviation from budgeted amounts. In particular, the cost overruns in the labor and in the other expense category would be worthy of attention by a project manager in Table 12-4. A next step would be to look in greater detail at the various components of these categories. Overruns in cost might be due to lower than expected productivity, higher than expected wage rates, higher than expected material costs, or other factors. Even further, low productivity might be caused by inadequate training, lack of required resources such as equipment or tools, or inordinate amounts of re-work to correct quality problems. Review of a job status report is only the first step in project control. 成本控制，监测和核算成本控制问题 在一个项目的执行，项目控制和记录保持程序，成为管理人员和施工过程中的其他参与者不可缺少的工具。服务于这些工具记录发生的一样给经理一个方面的进展和与项目相关的问题以及金融交易指示的双重目的。项目控制的问题的总结是恰当的项目在一个旧的定义为“任何后期收集的预算和相关活动，隐约有超过百分之九十完成。”该项目控制系统的任务是给一个公平迹象的存在以及这些问题的严重程度。 在这一章中，我们考虑与资源利用，会计，监测和控制在项目相关的问题。在这次讨论中，我们强调项目管理的会计信息使用。项目账户一般不直接的解释是，直到项目完成，然后它是为时已晚，影响项目管理。因此，管理人员需要知道如何解释项目管理的目的，会计信息。在审议过程中的管理问题，但是，我们将讨论常见的会计系统和一些公约，但我们的目的不是提供的会计程序进行全面调查。 项目控制程序主要是用来确定从项目计划而不是偏离建议节约成本的范畴。这一特点反映了先进的项目控制在哪个阶段就变得很重要。其中主要的成本在可节省时间是在规划和工程设计。在实际施工中，变化很可能拖延该项目，导致过度的成本增加。因此，对项目控制的重点是实现原设计方案或说明从这些计划的偏差，而不是对于重大的改进和成本节省搜索。它是只有当一个救援行动要求，通常会发生重大变化的建设规划。 最后，在信息集成相关的问题将需要一些讨论。项目管理活动和职能问题密切相关，但在许多情况下使用的技术不利于全面，综合考虑项目活动。例如，进度和成本账户信息通常是分开存放。因此，项目经理本身必须合成一个从上加上他们自己的实地观察项目的不同报告的全面看法。特别是，管理者往往被迫与推断，而不是为这一进程提供了艾滋病计划变动成本的影响。通讯或整合各类信息可以成为一个有用的几个目的，虽然它需要在项目控制程序的编制特别注意。 项目预算 在一个项目的成本控制，施工方案和相关的现金流量估计可以为后续项目的监测和控制的基准参考。.对于日程安排，对个别活动和所取得的进展具有里程碑的落成，可与项目进度计划，以监察活动的进展情况。合同和工作范围，其中提供的标准来评估和保证施工质量要求。最终还是详细的成本估算提供了一个财务表现在项目的评估基准。特别是费用类别溢出信号发生问题的可能性，并给出一个确切迹象正遇到什么问题。费用化建设规划和控制的重点应在最后的类别包括成本估算。这个重点是特别密切，很少活动，并进行分级和大量重复的项目铺平道路。 用于控制和监测的目的，原详细的费用预算通常是转换为一个项目预算 ，项目预算用于管理随后作为一个指南。在具体项目的详细费用估算成了职业的成本要素。在一个项目的过程中发生的费用都记录在具体工作成本的帐目，在每个类别与原来估计的成本进行比较。因此，个人帐户的一般作业的成本代表了成本控制的基本单位。另外，工作成本账户可能被分解或帐户分为成本因素是有关工作既特别安排的活动和特定。工作元素司将12.8节中描述。 除成本金额，在物质和劳动投入量的信息工作在每个帐户通常也保留在项目预算。有了这些信息，实际材料的使用和劳动力就业可以比预期的要求。因此，成本超支，或对特定项目的积蓄可以被确定为因单位价格，劳动生产率或在物质消费量的变化。 在制定或执行帐户系统的成本，适当的编号或编码系统是必不可少的，以促进信息和成本信息的正确聚集沟通。特别是成本账户被用来表示与特定项目相关的支出，并说明整个组织关于特定项目的支出。这些都是针对特定用途的例子不同的角度对相同的信息，即同一方式的信息可能是在不同的总结。因此，超过一个聚合信息的成本和多个应用程序可以使用特定的费用帐户。成本帐户的类型和具体的项目必须提供单独的识别工程造价帐户或金融交易。因此，代码的成本，如在第9章介绍的MASTE