工程管理专业外文翻译--项目成本减少与控制

1、外文原文ProjectBudgetMonitorandControlAuthor:YinGuo-liNationality:AmericanDerivation:ManagementScienceandEngineering.Montreal:Mar20,2010.Withthemarketingcompetitivenessgrowing,itismoreandmorecriticalinbudgetcontrolofeachproject.Thispaperdiscussesthatintheconstructionphase,howcanaprojectmanagerbesuccessf

2、ulinbudgetcontrol.Therearemanymethodsdiscussedinthispaper,itrevealsthattobesuccessful,theprojectmanagermustconcernallthismethods.1. INTRODUCTIONThesurveyshowsthatmostprojectsencountercostover-runs(WilliamsAckermann,Eden,2002,pl92).AccordingtoWright(1997)'sresearch,agoodruleofthumbistoaddaminimum

3、of50%tothefirstestimateofthebudget(GardinerandStewart,1998,p251).Itindicatesthatprojectisverycomplexandfullofchallenge.Manyunexpectedissueswillleadtheprojectcostover-runs.Therefore,manytechnologiesandmethodsaredevelopedforsuccessfulmonitoringandcontroltoleadtheprojecttosuccess.Inthisarticle,wewilldi

4、scussintheconstructionphase,howcanaprojectmanagertobesuccessfulbudgetcontrol.2. THECONCEPTANDTHEPURPOSEOFPROJECTCONTROLANDMONITORErelandRaz(2000)statethattheprojectcontrolcycleconsistsofmeasuringthestatusoftheproject,comparingtotheplan,analysisofthedeviations,andimplementinganyappropriatecorrectivea

5、ctions.Whenaprojectreachtheconstructionphase,monitorandcontroliscriticaltodelivertheprojectsuccess.Projectmonitoringexiststoestablishtheneedtotakecorrectiveaction,whilstthereisstilltimetotakeaction.Throughmonitoringtheactivities,theprojectteamcananalyzethedeviationsanddecidewhattodoandactuallydoit.T

6、hepurposeofmonitorandcontrolistosupporttheimplementationofcorrectiveactions,ensureprojectsstayontargetorgetprojectbackontargetonceithasgoneofftarget。3. SETTINGUPANEFFICIENTCONTROLSYSTEMForthepurposeofachievingcosttarget,themanagerneedtosetupanefficientmanagementframeworkincluding:reportingstructure,

7、assessingprogress,andcommunicationsystem.Theemployees'responsibilityandauthorityneedtobedefinedinthereportingstructure.Theformalandinformalassessingprogresscanhelpgettingageneralperspectivebetweenrealityandtarget.Itissignificanttohelpidentifywhatistheriskandshouldbemonitoredandcontrolled.Project

8、successisstronglylinkedtocommunication.Theefficientcommunicationsystembenefitforteamworkandfacilitateproblemsolving(DialloandThuillier,2005).4. COSTMONITORANDCONTROL4.1 RankingthepriorityofmonitoringInconstructionphase,manyactivitiesarecarriedoutbasedontheoriginalplan.Itisneedtoknowwhatkindofactivit

9、iesorthingsaremostlikelytoleadtheprojectdelayanddisruption.Therefore,thefirststepisrankingthepriorityoftheactivities.Becausethedurationofaprojectisdeterminedbythetotaltimeofactivitiesoncriticalpath,anydelayinanactivityonthecriticalpathwillcauseadelayinthecompletiondatefortheproject(AckermannEden,How

10、ickandWilliams,2000,p295).Therefore,theactivitiesoncriticalpathshouldfirstlytobemonitoredandcontrolled.Secondly,monitoringtheactivitieswithnofreefloatremaining,adelayinanyactivitywithnofreefloatwilldelaysomesubsequentactivityinevitably.Thesesubsequentdelayswilldiscomfittheresourceschedulesignificant

11、ly.Someresourcesareunavailablebecausetheyarecommittedelsewhere.Thirdly,monitoringtheactivitieswithlessthanaspecifiedfloat,becauseifanactivityhasverylittlefloat,itmightuseupthetimebeforecontroldecisionismadeoncesuchanactivitieshasavariancewiththetarget.Fourthly,managersshouldmonitorhighriskyactivitie

12、s.Highriskyactivitiesaremostlikelytooverspend.Fifthly,managersshouldmonitortheactivitiesusingcriticalresource.Someresourceiscriticalbecausetheyareveryexpensiveorlimited(CotterellandHughes,1995).4.2 MethodsofcostcontrolThemaincostofaprojectincludesstaffcost,materialcostanddelaycost.Tocontrolthesecost

13、,managersshouldfirstsetupacostcontrolsystemto:a)Allocateresponsibilitiesforadministrationandanalysisoffinancialdatab)Ensureallcostsareproperlyallocatedagainstprojectcodesc)Ensureallcostsaregenuinelyinpursuitofprojectactivitiesd)Checkthatotherprojectsarenotusingthebudget.Then,managersshouldmonitorand

14、controlchangetotheprojectbudget.Itmeansthefollowingthings:a)Concernedwithkeyfactorsthatcausechangestothebudgetb)Controllingactualcostchangesastheyoccur- Monitorcostperformancetodetectvariances- Recordallappropriatechangesaccuratelyinthecostbaseline- Preventingincorrect,unauthorizedchangesbeinginclud

15、edinthecostbaseline- Determinepositiveandnegativevariances- Integratedwithallothercontrolprocesses(scope,change,schedule,quality)Asaprojectisdynamic,sometimestheprojectmanagersknowtheprojectisgoingoutofftargetbymonitoring,butdon'tknowthebestactiontotake.Inthiscircumstance,netpresentvalue(NPV)sho

16、uldbeusedasanongoingmonitorandcontrolmechanism,becauseNPVtakesaccountofthetimeelementanddiscountsfuturecashflows,itistheresultofthetimeeffectoncash4.3 ChangemonitorandcontrolVoropajev(1998)statesthatdynamicchangesofprojectenvironmentwillinfluencetheprocessofprojectimplementation,theprojectitselfandm

17、aycauseheightenedrisk.Whencarriedoutsomeactivities,themethodsdifferentfromthatintheoriginalplanmustbeusedtokeeptheprocessmovingforward(asexperiencedunderpractice).Therefore,changesareinevitableandneedtobemanagedduringprojectlife-cycle(Voropajev.1998,p16-17).Aneffectivechangecontrolsystemshouldbeesta

18、blishedtoensurechangeprocedureisclearandunambiguousandeasyforemployeetorequestachange.Andthefollowingthingsneedtobeconcerned:a) MonitoringandforecastingmostprobablechangesKeyfactorsthatgeneratechangetoensuregoodresults;makesurethatchangemustbecheckedbysuitableperson.b) Changesshouldtakeplaceonceitis

19、approvedandbemonitoredtocheckwhetheritworkedasexpectedc) Allchangesinprojectshouldberecordedintheprojectdocumentation(Voropajev,1998,pl8).5. CONCLUSIONThisarticleshowsthebestmethodsofbudgetcontrol.First,anefficientcontrolsystemmustbesetup.Secondly,Itisrequiredtorecognizeandranktheimportantfactorsaff

20、ectingbudgettarget.Thirdly,managershouldcombinedifferentcontroltechniquestoreachthesuccessofaproject.中文译文项目成本减少与控制作者：YinGuo-li国籍：美国出处：管理科学与工程.2010.03.20随着市场竞争的激烈性越来越大，在每一个项目中，进行成本控制越发重要。本文论述了在施工阶段，项目经理如何成功地控制项目预算成本。本文讨论了很多方法。它表明，要取得成功，项目经理必须关注这些成功的方法。1 .简介调查显示，大多数项目会碰到超出预算的问题(WilliamsAckermann,Eden,

21、2002,pl92)。据Wright(1997)的研究，一个好的经验法则就是相比首次成本预算至少会增加50%(GardinerandStewart,1998,p251)。这表明，项目是非常复杂并且充满挑战的。很多意想不到的因素会导致项目成本的增加。因此，许多科学技术和方法被应用于监测和控制成本来促使项目的成功。在这篇文章中，我们将讨论在施工阶段，项目经理如何才能成功控制预算成本。2 .项目控制和监测的概念和目的ErelandRaz(2000)指出项目控制周期包括测量成本是实际情况，将施工成本的实际值和计划值进行比较，对比较结果进行分析，并采取适当的措施来纠正偏差。项目在施工阶段的监测和控制对于

22、项目的成功是至关重要的。为了采取正确的纠偏措施需要建立项目监测机制，同时这样做也可以有时间来采取措施。通过监测手段，项目团队可以分析偏差产生的原因以及决定纠偏措施并采取行动。监控的目的就是纠偏措施的实施，确保项目控制在计划目标内或者使已经偏离计划的回到目标范围内。3 .建立一个有效的控制体系为了实现预算成本的目标，项目管理者需要建立一个高效的管理框架，包括：报告的结构，评估的进展情况以及沟通体系。在报告结构中，雇员的责任和权力应该要清楚地被定义。正式的和非正式的评估可以帮助实际和目标之间大体上保持一致，且这对于确定什么是风险以及哪些需要被监测和控制是非常有帮助的。项目成功与良好的沟通密切相关，

23、一个高效率的沟通体系有利于团队协作并促进问题的解决(DialloandThuillier,2005)。4 .成本费用的检测和控制4.1 对检测的优先顺序进行排序在施工阶段，很多施工活动是基于原来的计划。它需要清楚什么样的活动或者哪些东西是最有可能导致项目延误和不受控制的。因此，第一步就是要对这些活动进行优先排序。由于项目的工期是由关键路径上的关键工作的总时间决定的，任何关键路径上工作的延迟将导致项目工期的拖延(AckermannEden,HowickandWilliams,2000,p295)。因此，关键路径上的工作应该首先进行检测和控制。其次，检测没有自由时差浮动的工作，任何没有自由时差工作

24、的延误将导致其后续工作的拖延，这些后续工作的延误将对资源分配安排带来影响，有些资源被分配到特定的工作是不可以变更利用的。第三，检测具有较少浮动时间的工作，因为，如果一个工作具有非常少的浮动时间，那么当它偏离目标的时候很有可能在还没有采取控制措施前就将浮动时间用完了。第四，项目管理者应该检测高风险活动，高风险活动最有可能超支。第五，管理者应该检测项目活动中使用的关键资源，有些资源由于是非常昂贵和有限的而至关重要(CotterellandHughes,1995)。4.2 成本控制的方法一个项目的主要费用包括员工成本、材料成本以及工期延误的成本。为了控制这些成本费用，项目管理者首先应该建立一个成本控制系统：a)为财务数据的管理和分析工作落实责任人员b)确保按照项目的结构来合理分配所有