畢業(yè)設(shè)計(jì)論文 外文文獻(xiàn)翻譯 工程管理 項(xiàng)目預(yù)算 中英文對(duì)照

1、 西安科技大學(xué)高新學(xué)院畢業(yè)設(shè)計(jì)外文翻譯系 別：建筑與土木工程專 業(yè)：工程管理學(xué) 生 姓 名： 學(xué) 號(hào)：0704070309外文翻譯題目項(xiàng)目預(yù)算起 迄 日 期:2010 年9 月 5日 2010 年 12月14日設(shè)計(jì)(論文)地點(diǎn): 指 導(dǎo) 教 師: 專業(yè)教研室負(fù)責(zé)人:項(xiàng)目預(yù)算對(duì)于項(xiàng)目的成本控制、項(xiàng)目計(jì)劃和相關(guān)的現(xiàn)金流量估算可以為后續(xù)的項(xiàng)目監(jiān)督和控制提供參照基準(zhǔn)。對(duì)于進(jìn)度控制，可以將項(xiàng)目活動(dòng)的實(shí)際進(jìn)度和項(xiàng)目的計(jì)劃進(jìn)度進(jìn)行比較，以監(jiān)督項(xiàng)目的進(jìn)度實(shí)施。合同和工作標(biāo)準(zhǔn)則為建設(shè)項(xiàng)目的質(zhì)量提供了評(píng)價(jià)和保證準(zhǔn)則。最終的或詳細(xì)的成本預(yù)算為項(xiàng)目期的財(cái)務(wù)狀況提供了評(píng)價(jià)基準(zhǔn)。如果實(shí)際成本沒有超出詳細(xì)的成本估算，我們便

2、認(rèn)為項(xiàng)目的財(cái)務(wù)控制做得較好。特殊成本項(xiàng)次的超支發(fā)出了可能存在的問題和信號(hào)，并且對(duì)所面臨問題給出確切的指示。以費(fèi)用為導(dǎo)向的建設(shè)項(xiàng)目計(jì)劃和控制，側(cè)重包含在最終成本估算內(nèi)的成本項(xiàng)次。本著控制和監(jiān)督的目的，初始的詳細(xì)成本估算通常被轉(zhuǎn)化為項(xiàng)目預(yù)算，并被用來作為隨后成本管理的指南。詳細(xì)成本估算中的具體項(xiàng)次成為工作要素。在項(xiàng)實(shí)施過程中所發(fā)生的支出被記錄在具體的工作成本報(bào)告中，以用來在每一成本項(xiàng)次下和原始成本估算相比較。這樣一來，個(gè)別的工作成本報(bào)告通常就被稱為成本控制的基本單位。同時(shí)，工作成本報(bào)告還可以分解成與具體的進(jìn)度活動(dòng)及具體的成本報(bào)告都有關(guān)的作業(yè)要素。除了成本報(bào)告之外，項(xiàng)目預(yù)算中還應(yīng)保留每項(xiàng)工作報(bào)告有關(guān)

3、材料數(shù)量和勞動(dòng)力投入的信息。有了這些信息，就可將實(shí)際的材料用量和人工消耗與預(yù)期的標(biāo)準(zhǔn)進(jìn)行比較，這樣就可以識(shí)別出具體活動(dòng)成本超支或節(jié)約的原因，即是由于單價(jià)變化還是由于勞動(dòng)生產(chǎn)率或材料消耗量上的變化所引起的。一個(gè)具體項(xiàng)目上的成本報(bào)告數(shù)字差異很大。對(duì)于建設(shè)項(xiàng)目，一個(gè)小項(xiàng)目也可能有多達(dá)400多個(gè)獨(dú)立的成本報(bào)告。這些報(bào)告記錄了項(xiàng)目上的所有交易活動(dòng)。因此，存在不同類型的專賬，例如，有原材料報(bào)告、設(shè)備使用報(bào)告、工資報(bào)告、辦公室報(bào)告等。同時(shí)，諸如計(jì)算機(jī)使用或利息支出之類的有形或無形的費(fèi)用支出都要表示在報(bào)告當(dāng)中。表4-1總結(jié)了一套用在建設(shè)項(xiàng)目上的成本報(bào)告。注意，這套報(bào)告被劃分為7個(gè)主要部分（報(bào)告201到報(bào)告20

4、7），同時(shí)每部分又包括了大量子目。這種等級(jí)式的報(bào)告結(jié)構(gòu)有利于把成本按預(yù)先確定好的類別進(jìn)行匯總。例如，主體結(jié)構(gòu)的成本（報(bào)告204）是由其下的各子項(xiàng)目匯總而來的（即204.1、204.2等）。表4-1中的子目報(bào)告又可進(jìn)一步被分解成人工、材料和其他資源成本，以方便財(cái)務(wù)會(huì)計(jì)工作。表4-1 項(xiàng)目成本報(bào)告說明201清理和準(zhǔn)備現(xiàn)場(chǎng)202地下結(jié)構(gòu)202.1鉆孔和支護(hù)打樁混凝土澆筑攪拌成型養(yǎng)護(hù)202.2202.3202.31202.32202.33203場(chǎng)外設(shè)施（水、氣、排污等）主體結(jié)構(gòu)混凝土施工鋼筋工程砌體工程室外工程屋面工程室內(nèi)裝飾樓地面玻璃和窗戶大理石板條拌灰隔音與絕緣五金噴涂防水消防服務(wù)設(shè)施電器照明供熱

5、通風(fēng)管道與排污空調(diào)工程火警、電話、安全和其他204204.1204.2204.3204.4204.5204.6204.61204.62204.63204.64204.65204.66204.67204.68204.69204.7204.71204.72204.73204.74204.75205鋪坡道地磚206設(shè)備安全（電梯、旋轉(zhuǎn)門等）207圍墻在開發(fā)和運(yùn)用成本報(bào)告系統(tǒng)時(shí)，適當(dāng)?shù)木幋a或譯碼體系有利于信息溝通和成本信息的匯總，特定的成本報(bào)告既可用來顯示有關(guān)具體項(xiàng)目的費(fèi)用，也可以顯示組織中具體事項(xiàng)的開支，就這是相同的信息有不同角度應(yīng)用的例子，即相同的信息因?yàn)樘囟ǖ哪康目梢杂貌煌姆椒ū挥?jì)算和匯總。因

6、而，一個(gè)成本報(bào)告可能被多個(gè)成本信息匯總應(yīng)用程序所使用。具體項(xiàng)目中的項(xiàng)目成本報(bào)告或財(cái)務(wù)交易的每一類成本報(bào)告必須有獨(dú)立的標(biāo)識(shí)符。這樣一來，就可以采用主格式編碼這樣一套標(biāo)準(zhǔn)成本編碼，連同項(xiàng)目識(shí)別符來識(shí)別成本報(bào)告及顯示組織或工作需求的工作范圍。同樣地，還可以通過使用數(shù)據(jù)庫(kù)，或至少通過使用內(nèi)部聯(lián)絡(luò)應(yīng)用程序來進(jìn)行成本信息的獲取。把最終的成本估算轉(zhuǎn)化成與組織的成本報(bào)告兼容的項(xiàng)目預(yù)算并不是一項(xiàng)簡(jiǎn)單的工作。成本估算通常被分解的基于項(xiàng)目范疇的功能或資源上。例如，項(xiàng)目的任何一個(gè)實(shí)體分部都會(huì)包括人工或材料的消耗量，從成本會(huì)計(jì)的角度出發(fā)，在統(tǒng)計(jì)人工和材料的消耗量時(shí)，是按照其類型而不考慮其具體被使用在哪個(gè)實(shí)體分部上。也就

7、是說，同一類型的人工或材料可能在建筑產(chǎn)品的許多實(shí)體分部上都被使用過。此外，建立在組織內(nèi)部的成本報(bào)告種類同詳細(xì)的成本估算中的數(shù)量很少有相似之處。當(dāng)詳細(xì)的成本估算是按照外部的匯報(bào)要求而不是按照組織內(nèi)部現(xiàn)有的成本報(bào)告來編制時(shí)，其情況就更加如此。在按照成本報(bào)告來形成項(xiàng)目預(yù)算時(shí)抽面臨的一個(gè)具體問題對(duì)待意事件。為了應(yīng)付不可預(yù)見事件和由此產(chǎn)生的成本，通常在項(xiàng)目成本估算中要安排一定數(shù)量的儲(chǔ)備金。然而，在項(xiàng)目完工前，應(yīng)急儲(chǔ)備金的運(yùn)用與否是根據(jù)意外事件是否發(fā)生來確定的。在實(shí)際操作當(dāng)中，無信紙?jiān)敿?xì)的成本估算中是否包括了意外事件，項(xiàng)目預(yù)算都應(yīng)列支一筆應(yīng)急儲(chǔ)備金。在形成項(xiàng)目預(yù)算時(shí)遇到的第二個(gè)問題是如何對(duì)待通貨膨脹。典型

8、地，詳細(xì)成本估算是按照美元現(xiàn)價(jià)來編制的，同時(shí)追加一個(gè)以百分比形成出現(xiàn)的反應(yīng)通貨膨脹成本的列項(xiàng)，即通常所說的通貨膨脹準(zhǔn)備金。這筆通貨膨脹準(zhǔn)備金根據(jù)通膨脹的實(shí)際發(fā)生水平所引發(fā)的成本被分配至各具具體的成本項(xiàng)目上。4.1一個(gè)設(shè)計(jì)事務(wù)所的項(xiàng)目預(yù)算。一個(gè)小的項(xiàng)目預(yù)算示例見表4-2。這是一個(gè)為具體項(xiàng)目進(jìn)行設(shè)計(jì)的設(shè)計(jì)公司的預(yù)算。盡管這個(gè)預(yù)算涵蓋了這家設(shè)計(jì)公司在項(xiàng)目上的所有工作，然而其他的組織也應(yīng)有其自己的項(xiàng)目預(yù)算。在表4-2當(dāng)中，不但有一個(gè)匯總預(yù)算，同時(shí)還有一個(gè)設(shè)計(jì)部的人工費(fèi)用明細(xì)表。為了成本報(bào)告的連續(xù)性和便于管理上的控制，人工費(fèi)按設(shè)計(jì)部、建筑部和環(huán)境部3個(gè)部門來進(jìn)行匯總。表4-2中只列出了設(shè)計(jì)部和詳細(xì)預(yù)算，

9、而后勤等其他部門的詳細(xì)預(yù)算理應(yīng)同時(shí)列出，此表省略了。在設(shè)計(jì)部，總是勞動(dòng)力成本是由為項(xiàng)目工作的所有人員的工資累加，而得到的。為了完成這項(xiàng)工作，需要一些區(qū)分組織內(nèi)部不同人員工資及績(jī)效考評(píng)的方法，而通常我們會(huì)按項(xiàng)目各任何所需實(shí)際工時(shí)的估算來進(jìn)行這項(xiàng)工作。最后，這個(gè)預(yù)算只能為組織內(nèi)部的特定目標(biāo)服務(wù)。在向客戶提交財(cái)務(wù)單據(jù)和報(bào)告時(shí)，管理費(fèi)和應(yīng)急費(fèi)在直接勞動(dòng)力成本的基礎(chǔ)上，以固定百分比匯總累加的形式出現(xiàn)。表4-2 一個(gè)設(shè)計(jì)事務(wù)所的項(xiàng)目預(yù)算示例分類預(yù)算匯總/美元人員所在部門建筑學(xué)設(shè)計(jì)部環(huán)境部合 計(jì)67251.0045372.0028235.00140858.00其他直接費(fèi)用差旅后勤通信計(jì)算機(jī)服務(wù)合計(jì)2400.

10、001500.00600.001200.005700.00管理費(fèi)應(yīng)急費(fèi)與利潤(rùn)合計(jì)175869.6095700.00418127.60工程部人員明細(xì)高級(jí)工程師工程師技術(shù)人員合計(jì)11.562.0021365.0012654.0045372.004.2一個(gè)承包商的項(xiàng)目預(yù)算。4-3顯示了一個(gè)承包商的簡(jiǎn)單項(xiàng)目的預(yù)算。該項(xiàng)目為一個(gè)承建碼頭施工的項(xiàng)目。和前面的例子一樣，這里把成本也分為直接成本和間接成本兩種。在直接成本里面，又將支出劃分為材料費(fèi)、合同分包費(fèi)、臨時(shí)工作費(fèi)和機(jī)械費(fèi)。這個(gè)預(yù)算是按不同的項(xiàng)次一匯總的，具體成本報(bào)告中的成本數(shù)據(jù)可以對(duì)4-3所示的匯總承算進(jìn)行補(bǔ)充和支持。完工利潤(rùn)和應(yīng)急費(fèi)可在表4-3中17

11、15147美元的基本預(yù)算上另行計(jì)算。起 迄 日 期工 作 內(nèi) 容2010年7月10日2010年7月17日（第六學(xué)期，19周）確定畢業(yè)設(shè)計(jì)選題，并下達(dá)畢業(yè)設(shè)計(jì)任務(wù)書。2010年7月17日2010年8月30日根據(jù)所選畢業(yè)設(shè)計(jì)題目進(jìn)行準(zhǔn)備工作。2010年9月9日2010年9月19日（第七學(xué)期1-2周）根據(jù)所選題目，并進(jìn)入設(shè)計(jì)算量的主要工作中。2010年9月20日2010年11月28日（第七學(xué)期3-12周）按擬定的日程，進(jìn)行施工圖預(yù)算及綜合單價(jià)計(jì)算。完成畢業(yè)設(shè)計(jì)。2010年11月28日2010年12月12日(第七學(xué)期13-14周)由指導(dǎo)教師和評(píng)閱教師分別對(duì)畢業(yè)設(shè)計(jì)進(jìn)行評(píng)閱和評(píng)定成績(jī)。2010年12月1

12、2日2010年12月19日（第七學(xué)期15周）進(jìn)行論文答辯。指導(dǎo)教師（簽名）： 2010年 9月 19日the project budget for cost control on a project，the construction plan and the associated cash flow estimates can provide the baseline reference for subsequent project monitoring and contr01for schedules，progress on individual activities can be comp

13、ared with the proj ect schedule to monitor the progress of activitiescontract and job specifications provide the criteria by which to assess and assure the required quality of constructionthe final or detailed cost estimate provides a baseline for the assessment of financial performance during the p

14、rojectto the extent that costs are within the detailed cost estimate，then the project is thought to be under financial contr01overruns in particular cost categories signal the possibility of problems and give an indication of exactly what problems are being encounteredexpense oriented construction p

15、lanning and control focuses upon the categories included in the final cost estimation 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 managementspecific items in the detailed

16、 cost estimate become job cost elementsexpenses incurred during the course of a project are recorded in specific job cost accounts to be compared with the original cost estimates in each categorythus，individual job cost accounts generally represent the basic unit for cost contr01alternatively,job co

17、st accounts may be disaggregated or divided into work elements which are related both to particular scheduled activities and to particular cost accountsin addition to cost amounts，information on material quantities and labor inputs within eachjob account is also typically retained in the project bud

18、getwith this information，actual materials usage and labor employed can be compared to the expected requirementsas 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 consumedthe number of cost accoun

19、ts associated with a particular project can vary considerablyfor constructors，on the order of four hundred separate cost accounts might be used on a small projectthese accounts record all the transactions associated with a projectthus，separate accounts might exist for different types of materials，eq

20、uipment use，payroll，proj ect office，etcboth physical and nonphysical resources are represented，including overhead items such as computer use or interest chargestable 41 summarizes a typical set of cost accounts that might be used in building constructionnote that this set of accounts is organized hi

21、erarchically，with seven major divisions(accounts 20 1 t0 207)and numerous subdivisions under each divisionthis hierarchical structure facilitates aggregation of costs into predefined categories；for example，costs associated with the superstructure(account 204)would be the sum of the underlying subdiv

22、isions(ie2041，2042，etc)the subdivision accounts in table 41 could be further divided into personnel，material and other resource costs for the purpose of financial accountin9table 4-1 illustrative set of project cost accounts201clearing and preparing site202substructure 202.1excavation and shoringpil

23、ing concrete masonrymixing and placingformwork reinforcing202.2202.3202.31202.32202.33203outside utilities(water,gas，sewer,etc)superstructuremasonry constructionstructural steelwood framin9，partitions，etcexterior finishes(brickwork，terra cotta，cut stone，etc)roofin9，drains，gutters，flashin9，etcinterio

24、r finish and trim finish floorin9，stairs，doors，trimglass，windows，glazing marble，tile，terrazzolathing and plasteringsoundproofing and insulationfinish hardwarepainting and decoratingwaterproofingsprinklers and fire protectionservice workelectrical wbrkheating and ventilatingplumbing and sewageair con

25、ditioningfire alarm，telephone，security,miscellaneous204204.1204.2204.3204.4204.5204.6204.61204.62204.63204.64204.65204.66204.67204.68204.69204.7204.71204.72204.73204.74204.75205pavin9，curbs，walks206installed equipment(elevators，revolving doors，mailchutes，etc)207fencing in developing or implementing

26、a system of cost accounts，an appropriate numbering or coding system is essential to facilitate communication of information and proper aggregation of cost informationparticular cost accounts are used to indicate the expenditures associated with specific projects and to indicate the expenditures on p

27、articular items throughout an organizationthese are examples of different perspectives on the same information，in which the same information may be summarized in different ways for specific purposesthus，more than one aggregation of the cost information and more than one application program can use a

28、 particular cost accountseparate identifiers of the type of cost account and the specific project must be provided for project cost accounts or for financial transactionsas a resulta standard set of cost codes such as the masterformat codes may be adopted to identify cost accounts along with project

29、 identifiers and extensions to indicate organization or job specific needssimilarly the use of databases or,at a minimum，inter-communicating applications programs facilitate access to cost information converting a final cost estimate into a project budget compatible with all organizations cost accou

30、nts is not always a straightforward taskcost estimates are generally disaggregated into appropriate functional or resource based project categoriesfor example，labor and material quantities might be included for each of several physical components of a projectfor cost accounting purposes，labor and ma

31、terial quantities are aggregated by type no matter for which physical component they are employedfor example，particular types of workers or materials might be used on numerous different physical components of a facilitymoreover,the categories of cost accounts established within an organization may b

32、ear little resemblance to the quantities included in a final cost estimatethis 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

33、 project budget in terms of cost accounts is the treatment of contingency amountsthese allowances are included in project cost estimates to accommodate unforeseen events and the resulting costshowever,in advance of project completion，the source of contingency expenses is not knownrealistically,a bud

34、get 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 infationtypically，final cost estimates are formed id terms of real dollars and an item reflecting

35、 inflation costs is added on as a percentagethis 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 example 41 project budget for a design officean example of a small proj ect budget is sh

36、own in table 4-2 this budget might be used by a design firm for a specific design projectwhile this budget might represent all the work for this firm on the project，numerous other organizations would be involved with their own budgetsin table 4-2，a summary budget is shown as well as a detailed listi

37、ng of costs for individuals in the engineering divisionfor the purpose of consistency with cost accounts and managerial control，labor costs are aggregated into three groups：the engineering, architectural and environmental divisions. the detailed budget shown in table 4-2 applies only to the engineer

38、ing division labor；other detailed budgets amounts for categories such as supplies and the other work divisions would also be preparednote that the salary costs associated with individuals are aggregated to obtain the total labor costs in the engineering group for the projectto perform this aggregation，some means of identifying individuals within organizational groups is requiredaccompanying a budget of this nature，some estimate of the actual manhours of labor required by project task would also be preparedfinally，this budget might be used for internal purpose