(完整)工程造价专业外文文献翻译中英文对照

1、 (完整)工程造价专业外文文献翻译(中英文对照外文文献：Project Cost Control ： The Way it WorksBy R. Max WidemanIn a recent consulting assignment we realized that there was some lack ofunderstanding of the whole system of project cost control, how it is setup and applied.So we decided to write up a description of how it work。s

2、 Project cost control is notthat difficult to follow in theory.First you establish a set of reference baselines. Then, as work progresses, youmonitor the work， analyze the findings， forecast the end results and compare thosewith the reference baselines. If the end results are not satisfactory then y

3、ou makeadjustments as necessary to the work in progress, and repeat the cycle at suitableintervals。 If the end results get really out of line with the baseline plan, you mayhave to change the plan。 More likely， there will be （or have been） scope changesthat change the reference baselines which means

4、 that every time that happens you haveto change the baseline plan anyway。But project cost control is a lot more difficult to do in practice， as is evidencedby the number of projects that fail to contain costs. It also involves a significantamount of work， as we shall see， and we might as well start

5、at the beginning。 Solet us follow the thread of project cost control through the entire project life sp。anAnd, while we are at it, we will take the opportunity to point out the proper placesfor several significant documents. These include the Business Case， the Request for(a capital) Appropriation （

6、for execution）， Work Packages and the Work BreakdownStructure, the Project Charter (or Brief）， the Project Budget or Cost Plan， Earned1 (完整)工程造价专业外文文献翻译(中英文对照Value and the Cost Baseline. All of these contribute to the organizations abilityto effectively control project costs.FootnoteI am indebted to

7、 my friend Quentin Fleming, the guru of Earned Value, for checkingand correcting my work on this topic.The Business Case and Application for (execution) FundingIt is important to note that project cost control is most effective when theexecutive management responsible has a good understanding of how

8、 projects should unfoldthrough the project life span. This means that they exercise their responsibilitiesat the key decision points between the major phases. They must also recognize theimportance of project risk management for identifying and planning to head off at leastthe most obvious potential

9、 risk events。In the projects Concept Phase Every project starts with someone identifying an opportunity or need. That is usuallysomeone of importance or influence， if the project is to proceed， and that personoften becomes the projects sponsor。 To determine the suitability of the potential project,

10、most organizations call forthe preparation of a ”Business Case” and its ”Order of Magnitude cost to justifythe value of the project so that itcan be compared with all the other competing projects。 This effort is conducted inthe Concept Phase of the project and is done as a part of the organizations

11、managementof the entire project portfolio。 The cost of the work of preparing the Business Case is usually covered by corporate2 (完整)工程造价专业外文文献翻译(中英文对照management overhead, but it may be carried forward as an accounting cost to the eventualproject。 No doubt because this will provide a tax benefit to t

12、he organization. Theproblem is, how do you then account for all the projects that are not so carried forward？ If the Business case has sufficient merit, approval will be given to proceed to aDevelopment and Definition phase.In the projects Development or Definition Phase The objective of the Develop

13、ment Phase is to establish a good understanding of thework involved to produce the required product, estimate the cost and seek capital fundingfor the actual execution of the project. In a formalized setting, especially where big projects are involved， this applicationfor funding is often referred t

14、o as a Request for （a capital） Appropriation (RFA)or Capital Appropriation Request （CAR)。 This requires the collection of more detailed requirements and data to establishwhat work needsto be done to produce the required product or ”deliverable”. From this information，a plan is prepared in sufficient

15、 detail to give adequate confidence in a dollar figureto be included in the request. In a less formalized setting, everyone just tries to muddle through.Work Packages and the WBSThe Project Management Pla，n Project Brief or Project Charter If the deliverableconsists of a number of different elements

16、, these are identifiedand assembled into Work Packages (WPs) and presented in the form of a Work BreakdownStructure （WBS）。3 (完整)工程造价专业外文文献翻译(中英文对照 Each WP involves a set of activities， the ”work” that is planned and scheduledas a part of the Project Management Plan. Note, however, that the planning

17、will stillbe at a relatively high level,and more detailed planning will be necessary during execution if the project is giventhe go ahead. This Project Management Plan， by the way, should become the ”bible for the executionphase of the project and is sometimes referred to as the ”Project Brief” or t

18、he ProjectCharter。 The cost of doing the various activities is then estimated and these estimated costsare aggregated to determine the estimated cost of the WP. This approach is known asdetailed estimating” or ”bottom up estimating. There are other approaches toestimating that well come to in a minu

19、te。 Either way， the result is an estimatedcost of the total work of the project。Note： that project risk management planning is an important part of this exercise。This should examine the projects assumptions and environmental conditions to identifyany weaknesses in the plan thus far， and identify tho

20、se potential risk events thatwarrant attention for mitigation。 This might take the form of specific contingencyplanning, and/or the setting aside of prudent funding reserves 。Request for capitalConverting the estimate However, an estimate of the work alone is not sufficient for a capital request. To

21、arrive at a capital request some conversion is necessary, for example, by adding prudentallowances such as4 (完整)工程造价专业外文文献翻译(中英文对照overheads, a contingency allowance to cover normal project risks and management reservesto cover unknowns and possible scope changes. In addition， it may be necessary to

22、convert the estimating data into a financialaccounting formatthat satisfies the corporate or sponsors format for purposes of comparison with otherprojects and consequent funding approval。 In practice all the data for the type of bottom up” approach just described maynot be available.In this case alt

23、ernative estimating approaches are adopted that provide various degreesof reliability in a ”top down” fashion。 For example：Order of Magnitude estimate a ball park estimate, usually reserved for theconcept phase onlyAnalogous estimate an estimate based on previous similar projectsParametric estimate

24、an estimate based on statistical relationships in historicaldata Whichever approach is adopted, hopefully the sum thus arrived at will be approvedin full and proves to be satisfactory！ This is the trigger to start the Execution Phaseof the projectNote： Some managements will approve some lesser sum i

25、n the mistaken belief that thiswill help everyone to ”sharpen their pencils and work smarter” for the benefit ofthe organization。 This is a mistaken belief because management has failed to understandthe nature of uncertainty and risk in project work。 Consequently， the effect is morelikely to result

26、in ”corner cutting” with an adverse effecton product quality， or5 (完整)工程造价专业外文文献翻译(中英文对照reduced product scope or functionality. This often leads to a game in which estimatesare inflated so that management can adjust them downwards。 But to be fair, managementis also well aware that if money is over a

27、llocated， it will get spent anyway. The smartthing for managements to do is to set aside contingent reserve funds， varying withthe riskiness of the project, and keep that money under careful control.Ownership of approved capital If senior management approves the RFA as presented, the sum in question

28、 becomes theresponsibility of the designated project sponsor。 However, if the approved capitalrequest includes allowances such as a Management Reserve”， this may or may not bepassed on to the projects sponsor, depending on the policies of the organization. For the approved RFA，the project sponsor wi

29、ll，in turn, further delegate expenditurenotauthority to the projects project manager and will likelyinclude any of theallowances. An exception might be the contingency allowances to cover the normalvariations in work performance. The net sum thus arrived at consti tutes the project managers Approved

30、 ProjectBudget.Note： If management doesnot approve the RFA, you shouldnotconsider this a projectfailure。 Either the goals, objectives， justification and planning need rethinkingto increase the value of the projects deliverables, or senior management simply hashigher priorities elsewhere for the avai

31、lable resources and funding 。The Projects Execution PhaseThe project managers Project Budget responsibility Once this Approved Project Budget is released to the project manager, a reverse6 (完整)工程造价专业外文文献翻译(中英文对照process must take place to convert it into a working control documen。t That is， themoney

32、available must be divided amongst the various WBS WPs that， by the way, haveprobably by now been upgraded! This results in a project execution Control Budget orProject Baseline Budget, or simply ， the Project Budget. In some areas of projectmanagement application it is referred to as a Project Cost

33、Plan 。 On a large project where different corporate production divisions are involved ，there may be a further intermediate step of creating ”Control Accounts for the separatedivisions, so that each division subdivides their allocated money into their own WBSWPs。 Observe that, since the total Project

34、 Budget received formal approval from ExecutiveManagement, you, as project manager, must likewise seek and obtain from ExecutiveManagement， via the projects sponsor, formal approval for any changes to the totalproject budget。 Often this is only justified and accepted on the basis of a requestedScope

35、 Change。Product In such a case the projects sponsor will either draw down on the management reservein his or her possession， or submit a supplementary RFA to upper management。 Now that we have the Project Budget money allocated to Work Packages we can furtherdistribute it amongst the various activit

36、ies of each WP so that we know how much moneywe have as a ”Baseline cost for each activity。 This provides us with the base of reference for the cost control function。 Of course，depending on the circumstances the same thing may be done at the WP level but the abilityto control is then at a higher and

37、 coarser level 。Use of the Earned Value technique7 (完整)工程造价专业外文文献翻译(中英文对照 If we have the necessary details another control tool that we can adopt for monitoringongoing work is the Earned Value （EV) technique。 This is a considerable art andscience that you must learn about from texts dedicated to the

38、 subject. But essentially, you take the costs of the schedule activities and plot them as acumulative total on the appropriate time base. Again you can do this at the activitylevel, WP level or the whole project level 。 The lower the level the more controlinformation you have available but the more

39、work you get involved in。The Cost Baseline This planned reference S-curve is sometimes referred to as the Cost Baseline”，typically in EVparlance。 That is， it is the Budgeted Cost of Work Scheduled” （BCWS), or more simplythe Planned Value (PV).Observe that you need to modify this Cost Baseline every

40、time there is an approvescope changethat has cost and/or schedule implications and consequently changes theprojects Approved Project Budget. Now, as the work progresses， you can plot the ”Actual Cost of Work Performed （ACWPor simply Actual Cost AC)。 You can plot other things as well, see diagram ref

41、erred to above, and if you dontlike what you see then you need to take Corrective Action.CommentaryThis whole process is a cyclic， situational operation and is probably the sourceof the term cycle in the popularly misnamed ”project life cycle”.As an aside， the Earned Value pundits offer various othe

42、r techniques within the8 (完整)工程造价专业外文文献翻译(中英文对照EV process designed to aid in forecasting the final result， that is， the EstimateAt Completion （EAC）. EAC is what you should really be interested in because it isthe only constant in a moving project. Therefore, these extended EV techniques mustbe consi

43、dered in the same realm of accuracy as top-down estimating. They are useful,but only if you recognize the limitations and know what you are doing!But, as we said at the beginning， it is a lot more difficult to do in practice and involves a significant amount of work。 But, lets face it, thats what pr

44、ojectmanagers are hired for, right？中文译文：项目成本控制：它的工作方式R.马克斯怀德曼我们在最近的咨询任务中意识到，对于整个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9 (完整)工程造价专业外文文献翻译(中英文对照计划。

45、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

46、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

47、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。10 (完整)工程造价专业外文文献翻译(中英文对照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

48、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),并在工作分解结构(WBS）的形式提交。 每个的WP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 WP的估计成本。这种方法作为“详细估算”或“

49、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11 (完整)工程造价专业外文文献翻译(中英文对照转换的估计 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