工程造价专业外文文献翻译中英文对照

1、精品文档外文文献：Project Cost Con trol: The Way it WorksBy R. Max WidemanIn a rece nt con sult ing assig nment we realized that there was some lack of un dersta nding ofthe whole system of project cost con trol, how it is setup and applied. So we decided to write up adescripti on of how it works. Project co

2、st con trol is not that difficult to follow in theory.First you establish a set of refere nee baseli nes. Then, as work progresses, you mon itor the work,an alyze the findin gs, forecast the end results and compare those with the refere nee baseli nes. If theend results are not satisfactory the n yo

3、u make adjustme nts as n ecessary to the work in progress, andrepeat the cycle at suitable intervals. If the end results get really out of line with the baseline pla n,you may have to cha nge the pla n. More likely, there will be (or have bee n) scope changes thatchange the referenee baselines which

4、 meansthat every time that happe ns you have to cha nge thebaseli ne pla n any way.But project cost con trol is a lot more difficult to do in practice, as is evide need by the nu mberof projects that fail to con tai n costs. It also invo Ives a sig nifica nt amount of work, as we shall see,and we mi

5、ght as well start at the begi nning. So let us follow the thread of project cost con trolthrough the en tire project life spa n.And, while we are at it, we will take the opport unity to point out the proper places for severalsig nifica nt docume nts. These in clude the Busin ess Case, the Request fo

6、r (a capital) Appropriati on(forexecuti on), Work Packages and the WorkBreakdow n Structure, the Project Charter (or Brief), the Project Budget or CostPla n,Earned Value and the Cost Baseli ne. All of these con tribute to theorga ni zatio ns ability to effectively con trol project costs.Foot noteI a

7、m in debted to my frie nd Quen ti n Flem ing, the guru of Earned Value, for check ing andcorrect ing my work on this topic.1欢迎下载精品文档The Busin ess Case and Applicati on for (executi on) FundingIt is importa nt to n ote that project cost con trol is most effective whe n theexecutive man ageme nt resp

8、on sible has a good un dersta nding of how projects should unfoldthrough the project life spa n. This means that they exercise their resp on sibilities at the key decisi onpoi nts betwee n the major phases. They must also recog nize the importa nee of project risk manageme ntfor ide ntify ing andpla

9、 nning to head off at least the most obvious pote ntial risk eve nts.In the projects Con cept Phase? Every project starts with some one ide ntify ing an opport un ity or n eed. That isusually some on eof importa nee or in flue nee,if the project is to proceed, and thatpers on ofte n becomes the proj

10、ects spon sor.? To determ ine the suitability of the pote ntial project, most orga ni zati ons callfor the preparati on of a Bus in ess Case and its Order of Magn itude cost to justify the value of theproject so that itcan be compared with all the other compet ing projects. This effort is con ducted

11、in the Con cept Phase of the project and is done as a part of the orga ni zatio nsman ageme nt of the en tire project portfolio.?The cost of the work of prepari ng the Bus in ess Case is usually covered by corporate man ageme ntoverhead, but it may be carried forward as an acco un ti ng cost to the

12、eve ntual project. No doubtbecause this will provide a tax ben efitto theorga ni zati on. The problem is, how do you the n acco unt for all the projects that are not so carriedforward? If the Bus in ess case has sufficie nt merit, approval will be give n to proceed toa Developme nt and Defin iti on

13、phase.In the projects Developme nt or Defin iti on Phase? The objective of the Developme nt Phase is to establish a good un dersta nding ofthe work invo Ived to produce the required product, estimate the cost and seekcapital funding for the actual executi on of the project.? In a formalized setting,

14、 especially where big projects are invoIved, this application for funding isoften referred to as a Request for (a capital)2欢迎下载精品文档Appropriati on (RFA) or Capital Appropriati on Request (CAR).? This requires the collectionof more detailedrequirements and data to establishwhat work n eedsto be done t

15、o produce the required product or deliverable. From this information,a pla n is prepared in sufficie nt detail to give adequate con fide nee in a dollar figure to be in cludedin the request.? In a less formalized sett ing, every one just tries to muddle through.Work Packages and the WBSThe Project M

16、an ageme nt Pla n, Project Brief or Project Charter?If the deliverable consists of a number of different elements, these are identified and assembled intoWork Packages (WPs) and presented in the form of a Work Breakdown Structure (WBS).? Each WP invo Ives a set of activities, the work that is pla nn

17、ed and scheduled as a part of the ProjectMan ageme nt Pla n. Note, however, that the pla nning will still be at a relatively high level,and more detailed pla nning will be n ecessary duri ng executi on if the project is give n the go ahead.? This Project Man ageme nt Pla n, by the way, should become

18、 the bible for theexecution phase of the project and is sometimes referred to as the Project Brief or the ProjectCharter.? The cost of doing the various activities is the n estimated and these estimatedcosts are aggregated to determ ine the estimated cost of the WP. This approach isknown as detailed

19、 estimating or bottom up estimating. There are other approaches to estimat ingthat well come to in a min ute. Either way, the result is an estimated cost of the total work of theproject.Note: that project risk managementplanning is an important part of this exercise.This should exam ine the projects

20、 assumpti ons and en vir onmen tal con diti ons toiden tify any weak nesses in the pla n thus far, and ide ntify those pote ntial riskevents that warrant attentionfor mitigation. This might take the form of specificcon ti ngency pla nning, an d/or the sett ing aside of prude nt funding reserves.3欢迎下

21、载精品文档Request for capitalConverting the estimate? However, an estimate of the work alone is not sufficie nt for a capital request.To arrive at a capital request someconversion is necessary, for example, by adding prude nt allowances such asoverheads, a con ti ngency allowa nee to cover no rmal projec

22、t risks and man ageme nt reserves tocover unknowns and possible scope cha nges.? In addition, it may be necessary to convert the estimating data into a financial acco un ti ng formatthat satisfies the corporate or spon sors format for purposes of comparis on withother projects and con seque nt fundi

23、ng approval.? In practice all the data for the type of bottom up approach just described maynot be available.In this case alter native estimat ing approaches are adopted that provide variousdegrees of reliability in a top dow n fashi on. For example:Order of Magnitude estimatea ball park estimate, u

24、sually reserved for the con cept phaseonlyAn alogous estimate an estimate based on previous similar projectsParametric estimatean estimate based on statisticalrelati on shipsinhistorical data? Whichever approach is adopted, hopefully the sum thus arrived at will be approved in full and provesto be s

25、atisfactory! This is the trigger to start the Executi onPhase of the projectNote: Some managements will approve some lesser sum in the mistaken belief thatthis will help every one to sharpe n their pen cils and work smarter for theben efit of the orga ni zati on. This is a mistake n belief because m

26、an ageme ntias failed to un derstand the n ature of un certa inty and risk in project work. Con seque ntly, the effect is more likely toresult in cor ner cutt ing with an adverse effect on product quality, or reduced product scope orfunction ality. This ofte n leads to a game in which estimates are

27、inflated so that management canadjust them4欢迎下载精品文档dow nwards. But to be fair, man ageme nt is also well aware that if money is over allocated, it will getspe nt any way. The smart thing for man ageme nts to do is to set aside contingent reserve fun ds, varying with the risk in essof the project, an

28、dkeep that money un der careful con trol.Own ership of approved capital? If senior man ageme nt approves the RFA as prese nted, the sum in questi on becomes the resp onsibility of the desig nated project spon sor. However, if the approved capital request in cludes allowances such as a Ma nageme nt R

29、eserve, this may or may not be passed on to the projects spon sor,depe nding on the policies of the orga ni zatio n.? For the approved RFA, the projectsponsor will, in turn, further delegateexpenditure authority to the projects project manager and will likely not include any of the allowances. An ex

30、cepti on might be the con ti ngency allowa nces to cover the no rmal variatio ns in workperforma nee.? The net sum thus arrived at con stitutes the project man agers Approved ProjectBudget.Note: If managementdoes not approve the RFA, you should not consider this a project failure. Eitherthe goals, o

31、bjectives,justificationand planning need rethinkingto in crease the value of the projects deliverables, or senior man ageme nt simply has higher prioritieselsewhere for the available resources and funding.The Projects Executi on PhaseThe project man agers Project Budget resp on sibility? Once this A

32、pproved Project Budget is released to the project man ager, a reverse process must takeplace to con vert it into a work ing con trol docume nt. That is, the money available must be dividedamon gst the various WBS WPs that, by the way, have probably by now bee n upgraded! This results ina project exe

33、cutio n Con trol Budget or Project Baseli ne Budget, or simply, the Project Budget. I nsome areas of project man ageme nt applicati on it is referred to as a Project Cost Pla n.? On a large project where differe nt corporate product ion divisio ns are invo Ived, there may be afurther in termediate s

34、tep of creat ing Co ntrol Acco un ts for the5欢迎下载精品文档separate divisi ons, so that each divisi on subdivides their allocated money intotheir ow n WBS WPs.? Observe that, since the total Project Budget received formal approval fromExecutive Man ageme nt, you,as project man ager,must likewise seek and

35、obta in fromExecutive Man ageme nt, via the projects spon sor, formal approval for any cha ngesto the total project budget. Often this is only justified and accepted on the basis of a requestedProduct Scope Change.?ln such a case the projects sponsor will either draw downon the managemenfeserve in h

36、is or herpossessi on, or submit a suppleme ntary RFA to upper man ageme nt.? Nowthat we have the Project Budget moneyallocated to Work Packages we can further distribute itamon gst the various activities of each WP so that we know how much money we have as a Baseli necost for each activity.? This pr

37、ovides us with the base of refere nee for the cost con trol fun cti on. Ofcourse, depe nding on the circumsta nces the same thi ng may be done at the WP level but the abilityto con trol is the n at a higher and coarser level.Use of the Earned Value tech nique? If we have the n ecessary details ano t

38、her con trol tool that we can adopt formonitoring ongoing work is the Earned Value (EV) technique. This is a considerable art and scie neethat you must lear n about from texts dedicated to the subject.? But esse ntially, you take the costs of the schedule activities and plot them asa cumulative tota

39、l on the appropriate time base. Aga in you can do this at the activity level, WP levelor the whole project level. The lower the level the more con trol in formati on you have available butthe more work you get invo Ived in. The Cost Baseli ne? This pla nned refere nee S-curve is sometimes referred t

40、o as the Cost Baseli ne, typically in EVparlance. That is, it is the Budgeted Cost of Work Scheduled (BCWS), or more simply the Pla nnedValue (PV).? Observe that you need to modify this Cost Baseline every time there is an approved scope changethat has cost and/or schedule implications and consequen

41、tly changes6欢迎下载精品文档the projects Approved Project Budget.? Now, as the work progresses, you can plot the Actual Cost of Work Performed(ACWP or simply Actual Cost - AC).? You can plot other things as well, see diagram referred to above, and if you dont like what you seethe n you n eed to take Correct

42、ive Acti on.Comme ntaryThis whole process is a cyclic,situationaloperation and is probably the sourceof the term cycle in the popularly misn amed project life cycle.As an aside, the Earned Value pun dits offer various other tech niq ues withinthe EV process desig ned to aid in forecasti ng the final

43、 result, that is, theEstimate At Completi on (EAC). EAC is what you should really be in terested in because it is the on lycon sta nt in a movi ng project. Therefore, these exte nded EV techniques must be considered in thesamerealm of accuracy as top-down estimating. They are useful, but only if you

44、 recog nize the limitations and know what you are doing!But, as we said at the beg innin g, it is alot more difficult to do in practice-and invoIves a significantamount of work. But, lets face it, thats what projectman agers are hired for, right?中文译文:项目成本控制：它的工作方式R.马克斯怀德曼7欢迎下载精品文档我们在最近的咨询任务中意识到，对于整个

45、项目成本控制体系是如何设置和应用的这个问题，我们仍有一些缺乏了解。因此，我们决定写出它是如何工作的说明。从理论上讲，项目成本控制并不难。首先，建立一套参考基准。然后，按照工作的进展，监察工作，分析结果显示，预测 最终结果并与参考基线作比较。 如果最终结果不令人满意， 那么你要对正在进行中的必要 的工作进行调整，并在适当的时间间隔内重复循环。如果最终结果已经与基线计划脱节，你可能不得不改变计划。更有可能的是，将会有（或已经）变化的范围改变参考基线，这 意味着，每一次范围发生变化，无论如何你都必须改变基线计划。但是通过项目数量未能控制成本，证明在实践中，项目成本控制是很难真正实施的。我们将看到，它

46、还涉及到相当数量的工作，因此，我们不妨在一开始就启动它，通过整个 项目的线程寿命来进行工程造价控制。同时，我们将借此机会指出几个显著的适当的地方文件。 这些措施包括商业案例，（资 本）请求拨款（执行），工作包和工作分解结构，项目章程（或摘要），项目预算或成本 计划，获得的价值和成本基准。所有这些都有助于提高该组织有效地控制项目成本的能力。 脚注我要感谢我的朋友，大师昆汀？弗莱明，检查和纠正我关于这一主题的工作。（执行）资助的商业案例和应用重要的是要注意，当负责的执行管理者对项目应如何通过项目寿命展开这个问题有很 好的理解时， 项目的成本控制是最有效的。 这意味着， 他们在主要阶段的关键决策点之

47、间 行使自己的责任。他们还必须认识到，至少对最明显的潜在危险事件，用于查明和规划掌 管关闭的项目风险管理的的重要性。在项目的概念阶段?每一个项目都由确定的机会或需要的人开始。通常是有一定重要性或影响力的人，如 果该项目继续进行，这个人往往成为该项目的赞助者。?为了确定潜在项目的适用性，大多数组织呼吁编制“商业案例”和“量级”的成本，以证明该项目的价值，使其可以与所有其他项目竞争。?企业的商业案例的准备工作成本通常包括管理开销，但它可结转为最终项目的会计成本。毫无疑问，因为这将为该组织提供一个税务利益。问题是，你如何再占有所有不结转 项目？?如果有足够的商业案例的优点，赞助者将继续发展和定义阶段

48、。8欢迎下载精品文档在该项目的发展或定义阶段?在开发阶段的目标是建立一种涉及到生产所需的产品，估计成本，并为该项目的实际执行寻求资本资金的良好的工作的认识。?在正式的设置，尤其是在涉及大项目中，这个拨款申请通常简称为（大写）（RFA拨款或资本拨款请求（CAR。?这需要更详细的要求和数据的收集，建立什么工作需要来完成生产所需的产品或“交 付”。从这个信息来看，一个准备足够的细节计划在一美元的数字请求上给予足够的信心。?在一个不太正式的设置中，每个人都只是试图蒙混过关工作包和WBS项目管理计划，项目简介或项目宪章?如果可交付的成果由一些不同元素组成，这些都是确定和组装工作包（WPS,并在工作分解结

49、构（WBS的形式提交。?每个的W涉及的一系列活动，计划和计划的一部分作为“工作”项目管理计划。但是请注意，如果该项目在执行过程中前进，将该规划水平变得更高，更详细，将是必要的。?该项目管理计划的方式，应该成为该项目“圣经”的执行阶段，同时它有时被称为“项 目简介”或“项目宪章”。?然后估计各种活动的成本，这些估计费用汇总以确定的W的估计成本。这种方法作为“详细估算”或“自下而上估算”而为人知晓。还有其他的方法来估算，我们将在一分钟 内到达。无论哪种方式，结果都是该项目的总工作的估计费用。注：该项目的风险管理规划，是这次演习的一个重要组成部分。这应该检查该项目的假设 和环境条件，以确定该计划中的

50、任何弱点，到目前为止，并找出值得注意缓解这些潜在的 风险事件。这可能采取具体的应急计划的形式和/或预审慎的资金储备。资本要求转换的估计?然而，单独的工作的一个估计是没有足够资本要求的。为到达一定的资本要求，一些 转换是必要的，例如，通过加入审慎津贴如开销，一个应急的津贴，以弥补包括未知和可 能的范围变化的正常的项目风险和管理储备。?此外，财务会计格式转换成估算数据可能是必要的，以满足有目的的企业或赞助商的 形式与其他项目比较和随之而来的拨款。?刚才所描述的方法中，所有的数据类型为“自下而上”，在实践中可能无法使用。在9欢迎下载精品文档这种情况下，替代的估算方法是在时尚中通过提供不同程度的“自上而下”的可靠性。例如：订购数量级的估计-“球公园”估计，通常只为概念预留类似的估计-根据以前类似项目的预算参数估计-基于对历史数据的统计关系估计?无论采用哪种方法，这种希望总和能被全面批准和证明是令人满意的！这是启动该项目的执行阶段。注：有些管理层将批准错误地认为，大家以“提升他们的铅笔”和“更聪明地工作”为组 织的利益，这将有助于较小的总和。