工程造價專業(yè)外文文獻翻譯中英文對照

1、重慶高校畢業(yè)設(shè)計外文文獻及譯文重慶高校畢業(yè)設(shè)計外文文獻及譯文 PAGE PAGE 11外文文獻:Project Cost Control： The Way it WorksBy R. Max WidemanIn a recent consulting assignment we realized that there was some lack of understanding of cost controlhow it is setup and appliedSo we decided to write upadescription ofhow it works. Project cost

2、control is not that difficult to follow in theory。First you establish a set of reference baselines. Then， as work progresses, you monitor thework, analyzethe findings， forecast the end results and compare those with the referencebaselines。 If the end resultsare not satisfactory then you make adjustm

3、ents as necessary to the work in progress， and repeat the cycleat suitable intervals 。 If the end results get really out ofline with the baseline plan, you may have tochange the plan. More likely，there will be（or havebeen）scope changes that change the referencebaselines which means that every time t

4、hathappens you have to change the baseline plan anyway。But project cost control is a lot more difficult to do in practice， as is evidenced by thenumberofprojectsthatfailto containcosts.Italso involvesasignificantamount ofwork，as weshall see, and we might aswell start at the beginning. So let us foll

5、ow the thread of project costcontrol through the entire projectlife span.And， while we are at it, we will take the opportunity to point out the proper places forseveral significantdocuments。 These include the Business Case, the Request for (a capital）PackagesandtheWorkBreakdownStructure,theProjectCh

6、arter (or Brief), the Project Budget orCost Plan, Earned Value and the Cost Baseline. All ofthese contribute to the organizations ability toeffectively control project costs.FootnoteIamindebtedto myfriendQuentinFleming, theguruofEarned Value ， forchecking andcorrecting mywork on this topic。TheBusine

7、ss Case and Application for （execution) FundingIt is important to note that project cost control is most effective when the executive managementresponsible has a good understanding of how projects should unfold through the project life span. Thismeans that they exercise their responsibilities at the

8、 key decision pointsbetweenthemajorphases。 Theymust also recognize the importance of project risk managementfor identifying and planning to head offat least the most obvious potential risk events.IntheprojectsConceptPhaseEvery project starts with someone identifying an opportunity or need. That is u

9、sually someone ofimportance or influence， if the project is to proceed, and that person often becomes theprojectssponsor。 thesuitabilityof thepotential project，most organizations call for the preparationofa ”Business Case” and its Order of Magnitude” cost to justify the value of the project so that

10、itcan be compared with all the other competing projects。 This effort is conducted in theConceptPhaseoftheprojectandisdoneasapartoftheorganizationsmanagementoftheentireprojectportfolio.The cost of the work of preparing the Business Case is usually covered by corporatemanagement overhead, but it may b

11、e carried forward as an accounting cost to the eventualproject. No doubt because this will provide a tax benefit to the organization. The problemis, howdo you then account for all the projects that are not so carried forward？IftheBusinesscasehassufficientmerit，approvalwillbegiventoproceedtoaDevelopm

12、entandDefinition phase.IntheprojectsDevelopmentorDefinitionPhaseThe objective of the Development Phase is to establish a good understanding of the workinvolved to produce the required product, estimate the cost and seek capital funding for theactualexecution of the project。 aformalized setting，espec

13、ially where big projects are involved, this application for fundingisoften referred to as a Request for (a capital) Appropriation (RFA) or Capital AppropriationRequest (CAR).Thisrequiresthecollectionofmoredetailedrequirementsanddatatoestablishwhatworkneedsto be done to produce the required product o

14、r ”deliverable”. From this information， a plan isprepared in sufficient detail to give adequate confidence in a dollar figure to be included in therequest.Inalessformalized setting，everyone just triesto muddle through.WorkPackagesandtheWBSThe Project Management Plan， Project Brief or Project Charter

15、If the deliverable consists of a number of different elements, these are identified and assembledintoWorkPackages（WPs)andpresentedintheformofaWorkBreakdownStructure(WBS)。Each WP involves a set of activities, the ”work” that is planned and scheduled as a part of Plan. Note， however, that the planning

16、 will still be at a relatively highlevel，and more detailed planning will be necessary during execution if the project is given the goahead.This Project Management Plan ， by the way ， should become the ”bible” for the execution phaseoftheprojectandissometimesreferredtoasthe”ProjectBrieforthe”ProjectC

17、harter”。The cost of doing the various activities is then estimated and these estimated costs areaggregatedto determine the estimated cost of the WP。 This approach is known as ”detailedestimating or”bottom up estimating”. There are other approaches to estimating that well come toin a minute。Eitherway

18、， the result is an estimated cost of the total work of the project。Note： that project risk management planning is an important part of this exercise。 This shouldexaminetheprojectsassumptionsandenvironmentalconditionstoidentifyanyweaknesses intheplan thus far,and identify those potential risk events

19、that warrant attention for mitigation. This ofspecific contingency planningand/or the setting aside of prudent fundingreserves。RequestforcapitalConverting the estimate， an estimate of the work alone is not sufficient for a capital request. To arrive at acapital request some conversion is necessary，f

20、or example，by adding prudent allowances suchasoverheads, a contingency allowance to cover normal project risks and management reserves tocoverunknowns and possible scope changes。In addition， it may be necessary to convert the estimating data into a financial accountingformatthatsatisfiesthecorporate

21、orsponsorsformatforpurposesofcomparisonwithoth erprojectsandconsequent funding approval.In practice all the data for the type of bottom up” approach just described may not beavailable。Inthiscasealternativeestimatingapproachesareadoptedthatprovidevariousdegreesofreliabilityina”top downfashion。 Forexa

22、mple:OrderofMagnitudeestimatea”ballpark”， usuallyreservedforconceptphase onlyAnalogous estimate an estimate based on previous similar projectsParametric estimate an estimate based on statistical relationships in historical dataWhicheverapproachisadopted， hopefullythe sum thus arrived at will be appr

23、oved inandproves to be satisfactory！ This is the trigger to start the Execution Phase of the project Note： Some managements will approve some lesser sum in the mistaken belief that this will helpeveryoneto”sharpentheirpencilsandworksmarterforthebenefitoftheorganization.This is amistaken belief becau

24、se management has failed to understand the nature of uncertainty toresult in”cornercutting withanadverseeffectonproductquality,orreducedproductscopeorfunctionalityThis often leads toa game in which estimates are inflated so that management can adjust themdownwards. But to is also well aware that if

25、money is over allocatedit will getspent anyway.Thesmartthingformanagementstodoistosetasidecontingentreservefundsvaryingwiththeriskinessof the project， and keep that money under careful control.Ownership of approved capitalIf senior management approves the RFA as presented， the sum in question become

26、stheresponsibilityofthedesignatedprojectsponsor.However,iftheapprovedcapitalrequestincludes allowances such as a Management Reserve”, this may or may not be passed on totheprojectssponsor， depending onthe policies of the organization。FortheapprovedRFA,theproject sponsorwill，in turn,further delegatee

27、xpenditure authoritytothe projects project manager and will likely not include any of the allowances。 Anexceptionmight be the contingency allowances to cover the normal variations in work performance。ThenetsumthusarrivedatconstitutestheprojectmanagersApprovedProjectBudget。Note: If management does no

28、t approve the RFA， you should not consider this a project failure.Eitherthegoalsobjectivesjustificationandplanningneedrethinkingtoincreasethevalueofthe projectsdeliverables, or senior management simply has higher priorities elsewhere for the availableresourcesand funding。The Projects Execution Phase

29、The project managers Project Budget responsibilityOnce this Approved Project Budget is released to the project manager， a reverse process to convert it into a working control documentThat is, the money available mustbedivided amongst the various WBS WPs that, by the way, have probably by now been up

30、graded!This results in a project execution Control Budget or Project Baseline Budget， or theProject Budget. In some areas of project management application it is referred to as aProjectCost Plan。Onalargeprojectwheredifferentcorporateproductiondivisionsareinvolved ，theremaybeafurther intermediate ste

31、p of creating Control Accounts for the separate divisions, so that eachdivision subdivides their allocated money into their own WBS WPs。Observe that ， since the total Project Budget received formal approval fromExecutiveManagement， you， as project manager， must likewise seek and obtain fromExecutive

32、Management， via the projects sponsor, formal approval for any changes to the total projectbudgetOften this is only justified and accepted on the basis of a requested ProductScopeChange.Insuchacasetheprojectssponsorwilleitherdrawdown on the management reserve in hisorher possession， or submit a suppl

33、ementary RFA to upper management。Now that we have the Project Budget money allocated to Work Packages we canfurtherdistribute it amongst the various activities of each WP so that we know how much moneywehaveasaBaseline”costforeachactivity.This provides us with the base of reference for the cost cont

34、rol function。 Of course，depending onthe circumstances the same thing may be done at the WP level but the ability to controlis then ata higher and coarser level。Use of the Earned Value techniqueIf we have the necessary details another control tool that we can adopt for monitoringongoingworkisthe”Earn

35、edValue(EV)techniqueThisisaconsiderableartandsciencethatyou mustlearn about from texts dedicated to the subject。But essentially ， you take the costs of the schedule activities and plot them as a cumulative totalon the appropriate time base。 Again you can do this at the activity level， WP level or th

36、ewholeproject level. The lower the level the more control information you have available but the morework you get involved in。TheCostBaselineThisplannedreferenceS curveissometimesreferredtoastheCostBaseline,typicallyinEVparlance。 That is， it isthe”BudgetedCostof WorkScheduled(BCWS）， or more simplyth

37、e”PlannedValue” （PV）.Observe that you need to modify this Cost Baseline every time there is an approved scopechange that has cost and/or schedule implications and consequently changes the projectsApproved Project Budget。 work progresses， you can plot the”ActualCostof WorkPerformed”(ACWPorsimply”Actu

38、alCost” AC）。Youcanplototherthingsaswell ，seediagramreferredtoabove,andifyoudontlikewhatyouseethenyouneedtotake”CorrectiveAction.CommentaryThis whole process is a cyclic， situational operation and is probably the source of the termcycleinthepopularlymisnamedprojectlifecycle。aside， the Earned Value pu

39、ndits offer various other techniques within the EV processdesignedtoaidinforecastingthefinalresultthatisthe”EstimateAtCompletion” （EAC)。EAC is what you shouldreally be interested in because it is the only constant in a moving project.Therefore, these extended EV techniques must be considered in thes

40、ame realm of accuracy as They are usefulbut only if you recognize thelimitations and know whatyou are doing!Butas wesaidatthe beginningit isalot moredifficultto doinpractice andinvolves of work. Butlets face it, thats what project managers are hired for, right？中文譯文:R.馬克斯懷德曼我們在最近的詢問任務(wù)中意識到，對于整個項目成本把握體

41、系是如何設(shè)置和應(yīng)用的這個問題,我們?nèi)杂幸恍┤狈α私狻Ｒ虼?，我們打算寫出它是如何工作的說明。從理論上講,項目成本把握并不難.首先，建立一套參考基準.然后,依據(jù)工作的進展，監(jiān)察工作,分析結(jié)果顯示,猜測最終結(jié)果并與參考基線作比較。假如最終結(jié)果不令人滿足，那么你要對正在進行中的必要的工不得不轉(zhuǎn)變方案.更有可能的是,將會有（或已經(jīng)）變化的范圍轉(zhuǎn)變參考基線，這意味著，每一次范圍發(fā)生變化，無論如何你都必需轉(zhuǎn)變基線方案。但是通過項目數(shù)量未能把握成本，證明在實踐中，項目成本把握是很難真正實施的。我們將看到,它還涉及到相當數(shù)量的工作，因此,我們不妨在一開頭就啟動它，通過整個項目的線程壽命來進行工程造價把握。同時，

42、我們將借此機會指出幾個顯著的適當?shù)牡胤轿募?。這些措施包括商業(yè)案例,(資）,工作包和工作分解結(jié)構(gòu)，項目章程(或摘要)，項目預(yù)算或成本方案，獲得的價值和成本基準。全部這些都有助于提高該組織有效地把握項目成本的力量。腳注我要感謝我的伴侶，大師昆汀弗萊明,檢查和訂正我關(guān)于這一主題的工作.(執(zhí)行)資助的商業(yè)案例和應(yīng)用管關(guān)閉的項目風(fēng)險管理的的重要性。在項目的概念階段該項目連續(xù)進行，這個人往往成為該項目的贊助者。為了確定潛在項目的適用性，大多數(shù)組織呼吁編制“商業(yè)案例”和“量級的成本，以證明該項目的價值，使其可以與全部其他項目競爭。本.毫無疑問,由于這將為該組織供應(yīng)一個稅務(wù)利益 .問題是,你如何再占有全部不結(jié)轉(zhuǎn)項目？假如有足夠的商業(yè)案例的優(yōu)點,贊助者將連續(xù)進展和定義階段。在該項目的進展或定義階段在開發(fā)階段的目標是建立一種涉及到生產(chǎn)所需的產(chǎn)品，估量成本,并為該項目的實際執(zhí)行尋求資本資金的良好的工作的生疏?？罨蛸Y本撥款懇求（CAR）.工作包和W