成本管理外文文獻(xiàn)翻譯

1、外文文獻(xiàn)及翻譯Project Budget Monitor and ControlAuthor : Yin Guo-liNationality: AmericanDerivati on : Man ageme nt Scie nee and Engin eeri ng. Mon treal: Mar 20, 2010With the marketing competitiveness growing, it is more and more critical in budgetcontrol of each project. This paper discusses that inthe co

2、n struct ionphase, how can a project man ager be successful in budgetcontrol. Thereare many methods discussed in this paper, it reveals thatto be successful, the project man ager must concern all this methods.1. INTRODUCTIONThe survey shows thatmost projects encounter cost over-runs(Williams Ackerma

3、nn, Eden, 2002,pl92). According to Wright (1997)s research, a good rule of thumb is to add a minimum of 50% to the first estimate of the budget (Gardi ner and Stewart, 1998, p251). It in dicates that project is very complex and full of challenge. Manyunexpected issues will lead the project cost over

4、-r uns. Therefore, many tech no logies and methods are developed for successful mon itori ng and con trol to lead the project to success. In this article, we will discuss in the construction phase, how can a project man ager to be successful budget con trol.2. THE CONCEPT AND THE PURPOSE OF PROJECT

5、CONTROL AND MONITORErel and Raz (2000) state that the project control cycle consists of measuri ng the status of the project, compari ng to the pla n, an alysis of the deviations,and implementing any appropriate corrective actions. Whena project reach the con struct ion phase, mon itor and con trol

6、is critical to deliver the project success. Project mon itori ng exists to establish the need to take corrective action, whilst there is still time to take actio n. Through mon itori ng the activities, the project team can an alyze the deviatio ns and decide what to do and actually do it. The purpos

7、e of monitor and control is to support the implementation of corrective actions, en sure projects stay on target or get project back on target once it has gone off target 。3. SETTING UP AN EFFICIENT CONTROL SYSTEMFor the purpose of achieving cost target, the manager need to set up an efficient manag

8、ement framework including: reporting structure, assessing progress, and communication system. The employees responsibilityand authority need to be defined in the reporting structure.The formal and informal assessing progress can help getting a general perspective between reality and target. It is si

9、gnificant to help identify what is the risk and should be monitored and controlled. Projectsuccessis strongly linked to communication. The efficient communication system benefit for teamwork and facilitate problem solving ( Diallo and Thuillier, 2005 ).4. COST MONITOR AND CONTROL4.1 Ranking the prio

10、rity of monitoringIn construction phase, many activities are carried out based on the original plan. It is need to know what kind of activities or things are most likely to lead the project delay and disruption. Therefore, the first step is ranking the priority of the activities. Because the duratio

11、n of a project is determined by the total time of activities on critical path, any delay in an activity on the critical path will cause a delay in the completion date for the project (Ackermann Eden, Howick and Williams,2000,p295). Therefore, the activities on critical path should firstly to be moni

12、tored and controlled. Secondly, monitoring the activities with no free float remaining, a delay in any activity with no free float will delay some subsequent activity inevitably. These subsequent delays will discomfit the resource schedule significantly. Some resources are unavailable because they a

13、re committed elsewhere. Thirdly, monitoring the activities with less than a specified float, because if an activity has very little float, it might use up the time before control decision is made once such an activities has a variance with the target. Fourthly, managers should monitor high risky act

14、ivities. High risky activities are most likely to overspend. Fifthly, managers should monitor the activities using critical resource. Some resource is critical because they are very expensive or limited (Cotterell and Hughes, 1995).4.2Methods of cost controlThe main cost of a project includes staff

15、cost, material cost and delay cost. To control these cost, managers should first set up a cost control system to:a) Allocate responsibilities for administration and analysis of financial datab) Ensure all costs are properly allocated against project codesc) Ensure all costs are genuinely in pursuit

16、of project activitiesd) Check that other projects are not using the budget.Then, managers should monitor and control change to the project budget. It means the following things:a) Concerned with key factors that cause changes to the budgetb) Controlling actual cost changes as they occur- Monitor cos

17、t performance to detect variances- Record all appropriate changes accurately in the cost baseline- Preventing incorrect, unauthorized changes being included in the cost baseline- Determine positive and negative variances- Integrated with all other control processes (scope, change, schedule, quality)

18、As a project is dynamic, sometimes the project managers know the project is going out off target by monitoring, but dont know the best action to take. In this circumstance, net present value (NPV) should be used as an ongoing monitor and control mechanism, because NPV takes account of the time eleme

19、nt and discounts future cash flows, it is the result of the time effect on cash4.3 Change monitor and controlVoropajev (1998) states that dynamic changes of project environment will influence the process of project implementation, the project itself and may cause heightened risk. When carried out so

20、me activities, the methods different from that in the original plan must be used to keep the process moving forward (as experienced under practice). Therefore, changes are inevitable and need to be managed during project life-cycle (Voropajev. 1998,p 16- 17) .An effective change control system shoul

21、d be 。3established to ensure change procedure is clear and unambiguous and easy for employee to request a change. And the following things need to be concerned:a) Monitoring and forecasting most probable changes Key factors that generate change to ensure good results; make sure that change must be c

22、hecked by suitable person.b) Changes should take place once it is approved and be monitored to check whether it worked as expectedc) All changes in project should be recorded in the project documentation (Voropajev, 1998,pl8).5. CONCLUSIONThis article shows the best methods of budget control. First,

23、 an efficient control system must be set up. Secondly, It is required to recognize and rank the important factors affecting budget target. Thirdly, manager should combine different control techniques to reach the success of a project.項(xiàng)目成本減少與控制作者： Yin Guo-li國(guó)籍： 美國(guó)出處： 管理科學(xué)與工程 2010.03.20隨著市場(chǎng)競(jìng)爭(zhēng)的激烈性越來(lái)越大，

24、 在每一個(gè)項(xiàng)目中， 進(jìn)行成本控制越發(fā)重要。 本文論述了在施工階段， 項(xiàng)目經(jīng)理如何成功地控制項(xiàng)目預(yù)算成本。 本文討論了很 多方法。它表明，要取得成功，項(xiàng)目經(jīng)理必須關(guān)注這些成功的方法。1. 簡(jiǎn)介調(diào)查顯示，大多數(shù)項(xiàng)目會(huì)碰到超出預(yù)算的問(wèn)題 (Williams Ackermann, Eden, 2002,pl92) 。據(jù) Wright (1997)的研究，一個(gè)好的經(jīng)驗(yàn)法則就是相比首次成本 預(yù)算至少會(huì)增加 50%(Gardiner and Stewart, 1998, p251) 。這表明，項(xiàng)目是非 常復(fù)雜并且充滿挑戰(zhàn)的。很多意想不到的因素會(huì)導(dǎo)致項(xiàng)目成本的增加。因此， 許 多科學(xué)技術(shù)和方法被應(yīng)用于監(jiān)測(cè)和控

25、制成本來(lái)促使項(xiàng)目的成功。在這篇文章中， 我們將討論在施工階段，項(xiàng)目經(jīng)理如何才能成功控制預(yù)算成本。2. 項(xiàng)目控制和監(jiān)測(cè)的概念和目的Erel and Raz (2000) 指出項(xiàng)目控制周期包括測(cè)量成本是實(shí)際情況，將施工 成本的實(shí)際值和計(jì)劃值進(jìn)行比較， 對(duì)比較結(jié)果進(jìn)行分析， 并采取適當(dāng)?shù)拇胧﹣?lái)糾 正偏差。項(xiàng)目在施工階段的監(jiān)測(cè)和控制對(duì)于項(xiàng)目的成功是至關(guān)重要的。 為了采取 正確的糾偏措施需要建立項(xiàng)目監(jiān)測(cè)機(jī)制，同時(shí)這樣做也可以有時(shí)間來(lái)采取措施。 通過(guò)監(jiān)測(cè)手段，項(xiàng)目團(tuán)隊(duì)可以分析偏差產(chǎn)生的原因以及決定糾偏措施并采取行 動(dòng)。監(jiān)控的目的就是糾偏措施的實(shí)施， 確保項(xiàng)目控制在計(jì)劃目標(biāo)內(nèi)或者使已經(jīng)偏 離計(jì)劃的回到目標(biāo)范

26、圍內(nèi)。3. 建立一個(gè)有效的控制體系為了實(shí)現(xiàn)預(yù)算成本的目標(biāo)， 項(xiàng)目管理者需要建立一個(gè)高效的管理框架， 包括： 報(bào)告的結(jié)構(gòu)，評(píng)估的進(jìn)展情況以及溝通體系。 在報(bào)告結(jié)構(gòu)中， 雇員的責(zé)任和權(quán)力 應(yīng)該要清楚地被定義。 正式的和非正式的評(píng)估可以幫助實(shí)際和目標(biāo)之間大體上保 持一致，且這對(duì)于確定什么是風(fēng)險(xiǎn)以及哪些需要被監(jiān)測(cè)和控制是非常有幫助的。 項(xiàng)目成功與良好的溝通密切相關(guān)， 一個(gè)高效率的溝通體系有利于團(tuán)隊(duì)協(xié)作并促進(jìn) 問(wèn)題的解決 ( Diallo and Thuillier, 2005) 。4. 成本費(fèi)用的檢測(cè)和控制4.1 對(duì)檢測(cè)的優(yōu)先順序進(jìn)行排序在施工階段， 很多施工活動(dòng)是基于原來(lái)的計(jì)劃。 它需要清楚什么樣的

27、活動(dòng)或 者哪些東西是最有可能導(dǎo)致項(xiàng)目延誤和不受控制的。 因此，第一步就是要對(duì)這些 活動(dòng)進(jìn)行優(yōu)先排序。由于項(xiàng)目的工期是由關(guān)鍵路徑上的關(guān)鍵工作的總時(shí)間決定 的，任何關(guān)鍵路徑上工作的延遲將導(dǎo)致項(xiàng)目工期的拖延 (Ackermann Eden, Howick and Williams,2000,p295) 。因此，關(guān)鍵路徑上的工作應(yīng)該首先進(jìn)行檢測(cè)和控制。 其次，檢測(cè)沒(méi)有自由時(shí)差浮動(dòng)的工作， 任何沒(méi)有自由時(shí)差工作的延誤將導(dǎo)致其后 續(xù)工作的拖延， 這些后續(xù)工作的延誤將對(duì)資源分配安排帶來(lái)影響， 有些資源被分 配到特定的工作是不可以變更利用的。 第三，檢測(cè)具有較少浮動(dòng)時(shí)間的工作，因 為，如果一個(gè)工作具有非常少的浮動(dòng)時(shí)間， 那么當(dāng)它偏離目標(biāo)的時(shí)候很有可能在 還沒(méi)有采取控制措施前就將浮動(dòng)時(shí)間用完了。 第四，項(xiàng)目管理者應(yīng)該檢測(cè)高風(fēng)險(xiǎn) 活動(dòng)，高風(fēng)險(xiǎn)活動(dòng)最有可能超支。 第五，管理者應(yīng)該檢測(cè)項(xiàng)目活動(dòng)中使用的關(guān)鍵 資源，有些資源由于是非常昂貴和有限的而至關(guān)重要 (Cotterell and Hughes, 1995) 。4.2 成本控制的方法一個(gè)項(xiàng)目的主要費(fèi)用包括員工成本、 材料成本以及工期延誤的成本。 為了控 制這些成本費(fèi)用，項(xiàng)目管理者首先應(yīng)該建立一個(gè)成本控制系統(tǒng)：a) 為財(cái)務(wù)數(shù)據(jù)的管理