評估成本控制系統(tǒng)文獻翻譯

1、.PAGE ：.；原文：Assessment of cost control systemsThe most important function that facilitates construction organizations to accomplish profit maximization is cost control. However, the absence of a well established cost control system has caused failures to many Thai contractors especially during the c

2、urrent economic recession period. To comprehensively understand cost control systems in practice, this study theoretically assessed effectiveness as well as the deficiencies of the traditional systems the effective systems. In addition, by contrasting what are found in effective systems but not foun

3、d in traditional systems, critical attributes most contributing to the systems successfulness were identified so that the improvement steps can be suitably prioritized. The validated findings indicated remarkable contrasts between traditional and effective systems. Two critical aspects, including ad

4、vancement of cost control framework and systematic participation of site personnel in cost control, were found to be the major differences. Interestingly, similar conditions were encountered in various countries such as Greece, Pakistan and Australia; hence suggestions from this study could be inter

5、nationally useful.In actuality, contractors perceive cost control as a pre-requisite factor towards profit maximization. An unprecedented growth in the Thai construction industry since the late 1980s had rotated the market to be the contractors in which high profit margin could be facilely accommoda

6、ted in bid quotation. A roll of forthcoming projects continually offered and contracted without intermission thus allowed contractors to luxuriate in advanced payment and credit from suppliers. This healthy cash flow situation, unfortunately, could be predominant over real profit materialization. Ac

7、tual symptoms of unsystematic cost control in most Thai construction companies have been concealed until apparent recession of the economy in 1997. Severe declination of the Thai GDP and construction growth rates shown has given rise to business failures in many organizations. Equally worse, for the

8、 others surviving, extremity of nightmares in the ultimately low-demand market is still unpredictable.Cost control system Despite extensive literatures reviewed in cost control, an integrated view of the system was not portrayed. The system functions were mostly discussed in isolated fashion, for in

9、stance, estimating budgeting, monitoring and analysing, and reporting. Furthermore, most previous research works concentrated more on theoretical concepts rather than operation in the real-complicated environment.Applying a synergetic approach, the integrated view of the cost control system is propo

10、sed to enhance value of past efforts. As a main framework, the cost control system in this paper is defined as a kind of information system that aims to provide management with timely and accurate cost information so that timely proper corrective actions can be taken. In addition, management informa

11、tion can be stored in a historical database and, in turn, serves as a feedback for future estimation. The system consists of three main parts, namely, cost control framework, cost control functions and management information.To solidify a specific set of objectives, a pre-survey of existing cost con

12、trol systems in Thai large-scale construction organizations was primarily conducted. A contact list of the top 100 organizations in terms of turnover was achieved through collaboration with the Thai Contractors Association (TCA). Each contract ever handled by these organizations covers a project are

13、a equivalent to over 30000 or has approximate value of more than 100 million Baht (3 million $US). Introductory letters were sent to the top 100 contractors requesting assistance on the preliminary survey of their cost control systems. Telephone interviews were followed up. Two focal points regardin

14、g the recent development of cost control system and the systems ability to indicate the on-going cost status of each work item were investigated.The result elaborated indicated that the cost control systems in most organizations have not been changed much from the past. Out of 100 organizations, onl

15、y five have initiated a development plan and only two of them have successfully implemented their cost control systems. Based upon this finding, two types of the system can be categorized. First, the traditional system, commonly found in most organizations, is the system that has never been seriousl

16、y developed and implemented. Secondly, the effective system is the system that has been seriously and continuously improved until management information that facilitates decision making for timely and proper corrective actions as well as estimating process in future projects can be obtained. This ty

17、pe of system, unfortunately, is exceptionally found in a few organizations.ObjectivesTo achieve better understanding of how the existing systems in real practices are being operated and thereby formulate focal aspects for improvement, the specific objectives of this paper were to: Conduct a comparat

18、ive assessment between traditional and effective cost control systems in accordance with the integrated system view including cost control framework, cost control functions and management information. Identify critical attributes that most contribute to the system successfulness by contrasting what

19、are found in effective systems but not found in traditional systems.MethodologyQualitative research, particularly case study, that persuades through rich depiction and strategic comparison across cases (Firestone, 1987), was chosen as the key methodology in this study. For cases sampling, the theory

20、 based and typical case strategies proposed by KUZEL (1992) and Patton (1980) was ground for selecting the cases of effective and traditional cost control systems, respectively. Besides, the multiple case strategy (Yin, 1991) that can add confidence to findings was also applied. Because of the class

21、ified nature of cost information, most organizations, unfortunately, were reluctant to allow researchers an in-depth investigation. Two organizations that qualified as traditional systems were volunteers and the two organizations that qualified as effective systems were persuaded to participate in t

22、he assessment. The profiles of the sampled organizations are shown in Table 2. It should be noted that the names of the cases have been changed by randomly assigned the sequence A, B, C, D for confidentiality and unbiased analysis.Measure identification and system assessmentBased on the integrated v

23、iew of the cost control system shown in, this section selectively elaborates substantial aspects and essence of each component, thereby identifying measures that enable system evaluation. To maintain continuity, comparative discussion of the assessed results among the four cases is also presented. T

24、his section consists of two main parts including (1) cost control framework, and (2) cost control functions and management information.Cost control frameworkThis part consists of three substantial factors, namely Work Breakdown Structure (WBS), Cost Code and Earned Value Concept. The essence of thes

25、e factors was widely discussed by many researchers. It is well accepted that these factors must be appropriately employed as a critical frame for cost control system. With well-established framework, management can systematically manage the project in small manageable fashion and will not be overwhe

26、lmed by information explosion during construction phase. A pattern of proper cost control framework is illustrated Work breakdown structureA task-oriented family tree of activities widely known as WBS is indispensable for project cost control. Unemployment or improper design of this structure can ca

27、use a chain of deficiencies in all cost control functions. Commencing with estimating and budgeting, work items may be duplicated, overlooked, or shelter inadequate details. This ineffective control reference, therefore, cannot be served as a guideline for systematic monitoring as well as comprehens

28、ive analysing. Finally, an evaluation of project outcome and establishment of historical cost data can also be ineffective.Systematic structure The project must be partitioned into manageable elements of work for which budgets and expenditures can be systematically controlled. Formation of the WBS m

29、ust begin by subdividing, or partitioning the project objective into successively smaller work elements until the lowest level to be reported on or controlled is reached.Compliance with accounting codeWhen an accounting system is integrated within the cost control system, not only data processing ca

30、n be substantially speeded up but also many frauds can be avoided. For instance, the account payable checking system can directly verify whether invoices of each work item are still under-budget and should be paid or not. Furthermore, account reports generated at head office and job cost reports gen

31、erated at site can be crosschecked for ensuring accuracy.Cost statusIf the company employs the earned value concept, cost status at a given progress can be identified. The cost status can be defined as Cost status = earned value total actual expenditure used to accomplish a given earned progress; wh

32、en (Positive value = underrun, negative value = overrun), and Earned value = budget unit price x actual quantity in place By identifying the cost status, management gains an insight on whether and how much, at a given progress, the total actual expenditure of each item has been over or under the est

33、ablished budget. At a given progress, the cost status can be identified before the finishing of the work item so that timely proper corrective actions can be taken before being too late. Significantly, an effective report format should contain both: (1) comparison among actual quantity in place or p

34、ercent progress, budget and total actual expenditure that is used to accomplish the earned progress, and (2) calculated earned value and cost status. Cost control functions Referring to the previous part, the assessment of the control framework probably enables the author to summarize effectiveness

35、as well as deficiencies of each audited system. However, to acquire more confidence and a richer picture, assessment of each control function has to be taken into account. Subjected to research constraints, efforts spent in this section did not try to cope with all excessive detail in real practices

36、, yet it valuably covers all critical aspects.This part broke down into seven sub-sections consisting of one supported function estimating and six functions for cost control budgeting, monitoring, analysing, reporting, corrective action, and post-evaluating. The cost control function breakdown struc

37、ture shown illustrates major components in each function.Advancement of cost control frameworkThe results indicated that control framework applied in the effective system incorporated more advanced theoretical framework than the ineffective system. Three critical advancements were found to be succes

38、sful contributions for effective system functions. First, one integrated control frame (WBS and CBS) sheltering adequate level of detail facilitates monitoring of actual expenditures of each work item in terms of activity progress. Secondly, incorporated with application of the earned value concept,

39、 cost status can be identified before finishing of each work item, thus allowing timely and proper corrective actions. Thirdly, the integration of an accounting system within the cost control system not only substantially synchronizes on-site and head office data transferring but also ensures accura

40、cy and consistency of the control mechanism.Systematic participation of site personnel in cost controlAnother critical difference between effective and ineffective systems is systematic participation of site personnel in cost control. The effective system involving participation of project manager (

41、site) in the decision for budget allocation enables in achieving a realistic budget and transferring the goals of the company to on-site management. Then, clarity of site responsibilities in monitoring, analysing and reporting the cost status do motivate site personnel to consciously exercise correc

42、tive actions on daily basis.In view of the whole system, the results of the case studies clearly showed that both organizations with ineffective control framework also do not encourage the site participation programme. Practically, the head office does not let site personnel know the budget and assi

43、gns them control only in terms of quantity. For cost monitoring, analysing and reporting, the responsibility is taken by accountants who can generate information based on bills and invoices. As a result, the generated cost information cannot reflect the real on-site situation and cannot provide grea

44、t benefits to management to take proper and timely corrective actions. On the other hand, the others with effective control framework also have systematic participation of site personnel in cost control, which undoubtedly contributes to the goal achievement. To improve the ineffective system, the fi

45、rst appropriate pace would fall in advancing the cost control framework. After this advancement is significantly improved, the concentration can be switched to the systematic participation of site personnel in cost control so that a more effective system can be achieved.Although this study has focus

46、ed on cost control practices in Thailand, a developed theoretical assessment framework would be of use to the international community. In addition, common practices have been interestingly found in various countries. Earned value concept has not been applied in Greek construction organizations. Paki

47、stani construction companies collect feedback data only through monthly cost bills. The lack of any truly site-based control system was significantly found in Australia. It is apparent that conditions in these countries are still very much near the Thai, therefore, the suggestions of this study woul

48、d be widely applicable. However, to confidently generalize these findings, more case studies in different countries need to be undertaken.Source:Reinhardt,2001.“Engineering,Construction and Architectural Management. Harvard business review. August.pp.368-380.譯文：評價本錢控制系統(tǒng)本錢控制最重要的功能是有利于施工組織完成利潤最大化。然而，一

49、個完善的本錢控制體系情況下會呵斥缺點，尤其是許多泰國承包商在目前的經(jīng)濟衰退時期。全面了解本錢控制在實際中這項研討在實際上的有效性，以及評價“傳統(tǒng)系統(tǒng)與“有效系統(tǒng)的缺乏之處。此外，經(jīng)過對比發(fā)現(xiàn)是有效的系統(tǒng)而不是傳統(tǒng)的系統(tǒng)的最重要屬性，促進了系統(tǒng)勝利制度的改良措施以便可以找到適當?shù)膬?yōu)先。有效的調(diào)查顯示“傳統(tǒng)系統(tǒng)和“有效系統(tǒng)的反差顯著。兩個重要方面，其中包括提高的本錢控制框架和現(xiàn)場人員參與本錢控制系統(tǒng)，被以為是最主要的差別。有趣的是，在一樣條件下，不同的國家都有如希臘，巴基斯坦和澳大利亞的遭遇。因此，該研討建議對國際也是有用的。實踐上，承建商以為本錢控制是實現(xiàn)利潤最大化的先決條件。在泰國建筑行業(yè)空前

50、增長的20世紀80年代后期以來，市場的承包商高利潤率可以包容招標報價。即將推出的工程，不斷提供并經(jīng)中場從而允許承建商簽約奢侈的先進供應(yīng)商付款和信譽。不幸的是，在這種安康的現(xiàn)金流動情況下，實踐利潤能夠超越物化為主。泰國建筑公司不斷在隱瞞本錢控制的無系統(tǒng)病癥，直至經(jīng)濟于1997年明顯衰退。嚴峻的泰國國內(nèi)消費總值的增長率在許多組織顯示建立曾經(jīng)引起了商業(yè)上的失敗。同樣糟糕的是，其他幸存下來的，最終的噩夢在低需求市場仍難以預料。本錢控制系統(tǒng)雖然有很多的文獻討論本錢控制，但沒有綜合思索系統(tǒng)的方法。主要論述了系統(tǒng)功能的孤立方式，例如，估計，預算，監(jiān)測，分析和報告。此外，過去大多數(shù)集中在研討任務(wù)實際方面的概念

51、，而不是實踐運轉(zhuǎn)環(huán)境。本錢控制系統(tǒng)的綜合思索是運用一種協(xié)同方法以期望提升過去努力的價值。在本文中，以往的努力作為主要的本錢控制體系框架被定義為一種信息系統(tǒng)，旨在為管理提供及時、準確的本錢信息以便及時采取適當?shù)募m正措施。此外，管理信息系統(tǒng)可以被存儲在一個歷史數(shù)據(jù)庫里，同樣作為反響為未來的評價奠定根底。該系統(tǒng)主要由三個主要部分組成，即本錢控制框架、本錢控制功能和管理信息。穩(wěn)定一套特定的目的，在泰國一個大型施工組織調(diào)查現(xiàn)有的本錢控制系統(tǒng)的活動。一個100強的組織按照協(xié)作獲得的成交量是泰國承包工程商會。每一份合約曾經(jīng)由這些組織涵蓋了工程占地面積相當于超越30萬平方米或有大約值超越100萬泰銖300萬美

52、圓。引見信件被寄給百強承包商懇求協(xié)助初步伐查其本錢控制系統(tǒng)。面試進展隨訪。兩個重點對近年來開展的本錢控制系統(tǒng)和系統(tǒng)的才干本錢形狀顯示工程的各項任務(wù)中應(yīng)留意的問題。結(jié)果闡明，論述了本錢控制系統(tǒng)在過去的大多數(shù)組織中都沒有太多改動。在一百個組織中，只需五個曾經(jīng)發(fā)動一場開展方案，他們當中只需兩個人勝利落實了本身的本錢控制系統(tǒng)?；谶@一發(fā)現(xiàn)，系統(tǒng)可以分為兩種不同類型。第一，傳統(tǒng)的系統(tǒng)普遍存在于大多數(shù)機構(gòu)，是系統(tǒng)從來沒有開展和實施。其次，有效系統(tǒng)的制度是嚴厲的，為適當及時的矯正行動不斷提高到管理信息輔助決策，以及估算流程可獲得未來的方案。這種類型的系統(tǒng)，不幸的發(fā)如今一些特別的組織。目的為了到達更好的了解現(xiàn)

53、有系統(tǒng)在現(xiàn)實中的實際，從而在操作改良方面制定重點，本研討的目的在于測定：進展比較評價“傳統(tǒng)和“有效之間本錢控制系統(tǒng)按照集成系統(tǒng)觀念包括控制框架、本錢控制功能和管理信息。識別重要屬性最有助于系統(tǒng)中經(jīng)過對比發(fā)現(xiàn)“有效的系統(tǒng)而不是發(fā)現(xiàn)“傳統(tǒng)的系統(tǒng)。方法在本研討中，經(jīng)過豐富的描寫和戰(zhàn)略比較來壓服的質(zhì)性研討，特別是“案例研討費爾斯通，1987年，被選中作為中心方法論。對于案例樣本，巴頓1992年所推崇的“基于實際的和“典型的案例戰(zhàn)略，是分別選擇“有效和“傳統(tǒng)的本錢控制系統(tǒng)的有效方法。此外，“多重個案戰(zhàn)略陰，1991年也適用可以添加結(jié)果自信心。不幸的是大多數(shù)機構(gòu)本錢信息分類的性質(zhì)不情愿讓研討人員深化的調(diào)查。兩個組織系統(tǒng)的傳統(tǒng)資歷和兩個志愿者組織系統(tǒng)的有效資歷人參與評價。應(yīng)該指出的是，該稱號案件曾經(jīng)隨著時間的改動而改動，隨機序列甲、乙、丙、丁嚴密和不帶偏見的分析。本錢識別和評價丈量系統(tǒng)基于本錢控制系統(tǒng)集成，本節(jié)有選擇地論述了艱苦方面和各個組件的本質(zhì)，從而確定措施，產(chǎn)生評價系統(tǒng)。為堅持延續(xù)性，其中四宗個案的評價結(jié)果對比討論并給出。本節(jié)包括兩個：1本錢控制框架的主要部分，2本錢控制功能和管理信息?？刂瓶蚣苓@部分包括三個本質(zhì)性的要素，即