工程造價專業(yè)外文文獻(xiàn)翻譯中英文對照

-.z.外文文獻(xiàn)：ProjectCostControl:TheWayitWorksByR.Ma*WidemanInarecentconsultingassignmentwerealizedthattherewassomelackofunderstandingofthewholesystemofprojectcostcontrol,howitissetupandapplied.Sowedecidedtowriteupadescriptionofhowitworks.Projectcostcontrolisnotthatdifficulttofollowintheory.Firstyouestablishasetofreferencebaselines.Then,asworkprogresses,youmonitorthework,analyzethefindings,forecasttheendresultsandparethosewiththereferencebaselines.Iftheendresultsarenotsatisfactorythenyoumakeadjustmentsasnecessarytotheworkinprogress,andrepeatthecycleatsuitableintervals.Iftheendresultsgetreallyoutoflinewiththebaselineplan,youmayhavetochangetheplan.Morelikely,therewillbe(orhavebeen)scopechangesthatchangethereferencebaselineswhichmeansthateverytimethathappensyouhavetochangethebaselineplananyway.Butprojectcostcontrolisalotmoredifficulttodoinpractice,asisevidencedbythenumberofprojectsthatfailtocontaincosts.Italsoinvolvesasignificantamountofwork,asweshallsee,andwemightaswellstartatthebeginning.Soletusfollowthethreadofprojectcostcontrolthroughtheentireprojectlifespan.And,whileweareatit,wewilltaketheopportunitytopointouttheproperplacesforseveralsignificantdocuments.TheseincludetheBusinessCase,theRequestfor(acapital)Appropriation(fore*ecution),WorkPackagesandtheWorkBreakdownStructure,theProjectCharter(orBrief),theProjectBudgetorCostPlan,EarnedValueandtheCostBaseline.Allofthesecontributetotheorganization'sabilitytoeffectivelycontrolprojectcosts.FootnoteIamindebtedtomyfriendQuentinFleming,theguruofEarnedValue,forcheckingandcorrectingmyworkonthistopic.TheBusinessCaseandApplicationfor(e*ecution)FundingItisimportanttonotethatprojectcostcontrolismosteffectivewhenthee*ecutivemanagementresponsiblehasagoodunderstandingofhowprojectsshouldunfoldthroughtheprojectlifespan.Thismeansthattheye*ercisetheirresponsibilitiesatthekeydecisionpointsbetweenthemajorphases.Theymustalsorecognizetheimportanceofprojectriskmanagementforidentifyingandplanningtoheadoffatleastthemostobviouspotentialriskevents.Intheproject'sConceptPhase?Everyprojectstartswithsomeoneidentifyinganopportunityorneed.Thatisusuallysomeoneofimportanceorinfluence,iftheprojectistoproceed,andthatpersonoftenbeestheproject'ssponsor.?Todeterminethesuitabilityofthepotentialproject,mostorganizationscallforthepreparationofa"BusinessCase"andits"OrderofMagnitude"costtojustifythevalueoftheprojectsothatitcanbeparedwithalltheotherpetingprojects.ThiseffortisconductedintheConceptPhaseoftheprojectandisdoneasapartoftheorganization'smanagementoftheentireprojectportfolio.?ThecostoftheworkofpreparingtheBusinessCaseisusuallycoveredbycorporatemanagementoverhead,butitmaybecarriedforwardasanaccountingcosttotheeventualproject.Nodoubtbecausethiswillprovideata*benefittotheorganization.Theproblemis,howdoyouthenaccountforalltheprojectsthatarenotsocarriedforward"?IftheBusinesscasehassufficientmerit,approvalwillbegiventoproceedtoaDevelopmentandDefinitionphase.Intheproject'sDevelopmentorDefinitionPhase?TheobjectiveoftheDevelopmentPhaseistoestablishagoodunderstandingoftheworkinvolvedtoproducetherequiredproduct,estimatethecostandseekcapitalfundingfortheactuale*ecutionoftheproject.?Inaformalizedsetting,especiallywherebigprojectsareinvolved,thisapplicationforfundingisoftenreferredtoasaRequestfor(acapital)Appropriation(RFA)orCapitalAppropriationRequest(CAR).?Thisrequiresthecollectionofmoredetailedrequirementsanddatatoestablishwhatworkneedstobedonetoproducetherequiredproductor"deliverable".Fromthisinformation,aplanispreparedinsufficientdetailtogiveadequateconfidenceinadollarfiguretobeincludedintherequest.?Inalessformalizedsetting,everyonejusttriestomuddlethrough.WorkPackagesandtheWBSTheProjectManagementPlan,ProjectBrieforProjectCharter?Ifthedeliverableconsistsofanumberofdifferentelements,theseareidentifiedandassembledintoWorkPackages(WPs)andpresentedintheformofaWorkBreakdownStructure(WBS).?EachWPinvolvesasetofactivities,the"work"thatisplannedandscheduledasapartoftheProjectManagementPlan.Note,however,thattheplanningwillstillbeatarelativelyhighlevel,andmoredetailedplanningwillbenecessaryduringe*ecutioniftheprojectisgiventhegoahead.?ThisProjectManagementPlan,bytheway,shouldbeethe"bible"forthee*ecutionphaseoftheprojectandissometimesreferredtoasthe"ProjectBrief"orthe"ProjectCharter".?ThecostofdoingthevariousactivitiesisthenestimatedandtheseestimatedcostsareaggregatedtodeterminetheestimatedcostoftheWP.Thisapproachisknownas"detailedestimating"or"bottomupestimating".Thereareotherapproachestoestimatingthatwe'lletoinaminute.Eitherway,theresultisanestimatedcostofthetotalworkoftheproject.Note:thatprojectriskmanagementplanningisanimportantpartofthise*ercise.Thisshoulde*aminetheproject'sassumptionsandenvironmentalconditionstoidentifyanyweaknessesintheplanthusfar,andidentifythosepotentialriskeventsthatwarrantattentionformitigation.Thismighttaketheformofspecificcontingencyplanning,and/orthesettingasideofprudentfundingreserves.RequestforcapitalConvertingtheestimate?However,anestimateoftheworkaloneisnotsufficientforacapitalrequest.Toarriveatacapitalrequestsomeconversionisnecessary,fore*ample,byaddingprudentallowancessuchasoverheads,acontingencyallowancetocovernormalprojectrisksandmanagementreservestocoverunknownsandpossiblescopechanges.?Inaddition,itmaybenecessarytoconverttheestimatingdataintoafinancialaccountingformatthatsatisfiesthecorporateorsponsor'sformatforpurposesofparisonwithotherprojectsandconsequentfundingapproval.?Inpracticeallthedataforthetypeof"bottomup"approachjustdescribedmaynotbeavailable.Inthiscasealternativeestimatingapproachesareadoptedthatprovidevariousdegreesofreliabilityina"topdown"fashion.Fore*ample:OrderofMagnitudeestimate–a"ballpark"estimate,usuallyreservedfortheconceptphaseonlyAnalogousestimate–anestimatebasedonprevioussimilarprojectsParametricestimate–anestimatebasedonstatisticalrelationshipsinhistoricaldata?Whicheverapproachisadopted,hopefullythesumthusarrivedatwillbeapprovedinfullandprovestobesatisfactory!ThisisthetriggertostarttheE*ecutionPhaseoftheprojectNote:Somemanagementswillapprovesomelessersuminthemistakenbeliefthatthiswillhelpeveryoneto"sharpentheirpencils"and"worksmarter"forthebenefitoftheorganization.Thisisamistakenbeliefbecausemanagementhasfailedtounderstandthenatureofuncertaintyandriskinprojectwork.Consequently,theeffectismorelikelytoresultin"cornercutting"withanadverseeffectonproductquality,orreducedproductscopeorfunctionality.Thisoftenleadstoa"game"inwhichestimatesareinflatedsothatmanagementcanadjustthemdownwards.Buttobefair,managementisalsowellawarethatifmoneyisoverallocated,itwillgetspentanyway.Thesmartthingformanagementstodoistosetasidecontingentreservefunds,varyingwiththeriskinessoftheproject,andkeepthatmoneyundercarefulcontrol.Ownershipofapprovedcapital?IfseniormanagementapprovestheRFAaspresented,thesuminquestionbeestheresponsibilityofthedesignatedprojectsponsor.However,iftheapprovedcapitalrequestincludesallowancessuchasa"ManagementReserve",thismayormaynotbepassedontotheproject'ssponsor,dependingonthepoliciesoftheorganization.?FortheapprovedRFA,theprojectsponsorwill,inturn,furtherdelegatee*penditureauthoritytotheproject'sprojectmanagerandwilllikelynotincludeanyoftheallowances.Ane*ceptionmightbethecontingencyallowancestocoverthenormalvariationsinworkperformance.?Thenetsumthusarrivedatconstitutestheprojectmanager'sApprovedProjectBudget.Note:IfmanagementdoesnotapprovetheRFA,youshouldnotconsiderthisaprojectfailure.Eitherthegoals,objectives,justificationandplanningneedrethinkingtoincreasethevalueoftheproject'sdeliverables,orseniormanagementsimplyhashigherprioritieselsewherefortheavailableresourcesandfunding.TheProject'sE*ecutionPhaseTheprojectmanager'sProjectBudgetresponsibility?OncethisApprovedProjectBudgetisreleasedtotheprojectmanager,areverseprocessmusttakeplacetoconvertitintoaworkingcontroldocument.Thatis,themoneyavailablemustbedividedamongstthevariousWBSWPsthat,bytheway,haveprobablybynowbeenupgraded!Thisresultsinaprojecte*ecutionControlBudgetorProjectBaselineBudget,orsimply,theProjectBudget.InsomeareasofprojectmanagementapplicationitisreferredtoasaProjectCostPlan.?Onalargeprojectwheredifferentcorporateproductiondivisionsareinvolved,theremaybeafurtherintermediatestepofcreating"ControlAccounts"fortheseparatedivisions,sothateachdivisionsubdividestheirallocatedmoneyintotheirownWBSWPs.?Observethat,sincethetotalProjectBudgetreceivedformalapprovalfromE*ecutiveManagement,you,asprojectmanager,mustlikewiseseekandobtainfromE*ecutiveManagement,viatheproject'ssponsor,formalapprovalforanychangestothetotalprojectbudget.OftenthisisonlyjustifiedandacceptedonthebasisofarequestedProductScopeChange.?Insuchacasetheproject'ssponsorwilleitherdrawdownonthemanagementreserveinhisorherpossession,orsubmitasupplementaryRFAtouppermanagement.?NowthatwehavetheProjectBudgetmoneyallocatedtoWorkPackageswecanfurtherdistributeitamongstthevariousactivitiesofeachWPsothatweknowhowmuchmoneywehaveasa"Baseline"costforeachactivity.?Thisprovidesuswiththebaseofreferenceforthecostcontrolfunction.Ofcourse,dependingonthecircumstancesthesamethingmaybedoneattheWPlevelbuttheabilitytocontrolisthenatahigherandcoarserlevel.UseoftheEarnedValuetechnique?Ifwehavethenecessarydetailsanothercontroltoolthatwecanadoptformonitoringongoingworkisthe"EarnedValue"(EV)technique.Thisisaconsiderableartandsciencethatyoumustlearnaboutfromte*tsdedicatedtothesubject.?Butessentially,youtakethecostsofthescheduleactivitiesandplotthemasacumulativetotalontheappropriatetimebase.Againyoucandothisattheactivitylevel,WPlevelorthewholeprojectlevel.Thelowerthelevelthemorecontrolinformationyouhaveavailablebutthemoreworkyougetinvolvedin.TheCostBaseline?ThisplannedreferenceS-curveissometimesreferredtoasthe"CostBaseline",typicallyinEVparlance.Thatis,itisthe"BudgetedCostofWorkScheduled"(BCWS),ormoresimplythe"PlannedValue"(PV).?ObservethatyouneedtomodifythisCostBaselineeverytimethereisanapprovedscopechangethathascostand/orscheduleimplicationsandconsequentlychangestheproject'sApprovedProjectBudget.?Now,astheworkprogresses,youcanplotthe"ActualCostofWorkPerformed"(ACWPorsimply"ActualCost"-AC).?Youcanplototherthingsaswell,seediagramreferredtoabove,andifyoudon'tlikewhatyouseethenyouneedtotake"CorrectiveAction".mentaryThiswholeprocessisacyclic,situationaloperationandisprobablythesourceoftheterm"cycle"inthepopularlymisnamed"projectlifecycle".Asanaside,theEarnedValuepunditsoffervariousothertechniqueswithintheEVprocessdesignedtoaidinforecastingthefinalresult,thatis,the"EstimateAtpletion"(EAC).EACiswhatyoushouldreallybeinterestedinbecauseitistheonlyconstantinamovingproject.Therefore,thesee*tendedEVtechniquesmustbeconsideredinthesamerealmofaccuracyastop-downestimating.Theyareuseful,butonlyifyourecognizethelimitationsandknowwhatyouaredoing!But,aswesaidatthebeginning,itisalotmoredifficulttodoinpractice–andinvolvesasignificantamountofwork.But,let'sfaceit,that'swhatprojectmanagersarehiredfor,right"中文譯文：工程本錢控制：它的工作方式R.馬克斯懷德曼我們在最近的咨詢?nèi)蝿?wù)中意識到，對于整個工程本錢控制體系是如何設(shè)置和應(yīng)用的這個問題，我們?nèi)杂幸恍┤狈α私?。因此，我們決定寫出它是如何工作的說明。從理論上講，工程本錢控制并不難。首先，建立一套參考基準(zhǔn)。然后，按照工作的進(jìn)展，監(jiān)察工作，分析結(jié)果顯示，預(yù)測最終結(jié)果并與參考基線作比擬。如果最終結(jié)果不令人滿意，則你要對正在進(jìn)展中的必要的工作進(jìn)展調(diào)整，并在適當(dāng)?shù)臅r間間隔內(nèi)重復(fù)循環(huán)。如果最終結(jié)果已經(jīng)與基線方案脫節(jié)，你可能不得不改變方案。更有可能的是，將會有〔或已經(jīng)〕變化的范圍改變參考基線，這意味著，每一次范圍發(fā)生變化，無論如何你都必須改變基線方案。但是通過工程數(shù)量未能控制本錢，證明在實踐中，工程本錢控制是很難真正實施的。我們將看到，它還涉及到相當(dāng)數(shù)量的工作，因此，我們不妨在一開場就啟動它，通過整個工程的線程壽命來進(jìn)展工程造價控制。同時，我們將借此時機(jī)指出幾個顯著的適當(dāng)?shù)牡胤轿募?。這些措施包括商業(yè)案例，〔資本〕請求撥款〔執(zhí)行〕，工作包和工作分解構(gòu)造，工程章程〔或摘要〕，工程預(yù)算或本錢方案，獲得的價值和本錢基準(zhǔn)。所有這些都有助于提高該組織有效地控制工程本錢的能力。腳注我要感謝我的朋友，大師昆汀?弗萊明，檢查和糾正我關(guān)于這一主題的工作?！矆?zhí)行〕資助的商業(yè)案例和應(yīng)用重要的是要注意，當(dāng)負(fù)責(zé)的執(zhí)行管理者對工程應(yīng)如何通過工程壽命展開這個問題有很好的理解時，工程的本錢控制是最有效的。這意味著，他們在主要階段的關(guān)鍵決策點之間行使自己的責(zé)任。他們還必須認(rèn)識到，至少對最明顯的潛在危險事件，用于查明和規(guī)劃掌管關(guān)閉的工程風(fēng)險管理的的重要性。在工程的概念階段?每一個工程都由確定的時機(jī)或需要的人開場。通常是有一定重要性或影響力的人，如果該工程繼續(xù)進(jìn)展，這個人往往成為該工程的贊助者。?為了確定潛在工程的適用性，大多數(shù)組織呼吁編制"商業(yè)案例〞和"量級〞的本錢，以證明該工程的價值，使其可以與所有其他工程競爭。?企業(yè)的商業(yè)案例的準(zhǔn)備工作本錢通常包括管理開銷，但它可結(jié)轉(zhuǎn)為最終工程的會計本錢。毫無疑問，因為這將為該組織提供一個稅務(wù)利益。問題是，你如何再占有所有不結(jié)轉(zhuǎn)工程？?如果有足夠的商業(yè)案例的優(yōu)點，贊助者將繼續(xù)開展和定義階段。在該工程的開展或定義階段?在開發(fā)階段的目標(biāo)是建立一種涉及到生產(chǎn)所需的產(chǎn)品，估計本錢，并為該工程的實際執(zhí)行尋求資本資金的良好的工作的認(rèn)識。?在正式的設(shè)置，尤其是在涉及大工程中，這個撥款申請通常簡稱為〔大寫〕〔RFA〕撥款或資本撥款請求〔CAR〕。?這需要更詳細(xì)的要求和數(shù)據(jù)的收集，建立什么工作需要來完成生產(chǎn)所需的產(chǎn)品或"交付〞。從這個信息來看，一個準(zhǔn)備足夠的細(xì)節(jié)方案在一美元的數(shù)字請求上給予足夠的信心。?在一個不太正式的設(shè)置中，每個人都只是試圖蒙混過關(guān)工作包和WBS工程管理方案，工程簡介或工程憲章?如果可交付的成果由一些不同元素組成，這些都是確定和組裝工作包〔WPS〕，并在工作分解構(gòu)造〔WBS〕的形式提交。?每個的WP涉及的一系列活動，方案和方案的一局部作為"工作〞工程管理方案。但是請注意，如果該工程在執(zhí)行過程中前進(jìn)，將該規(guī)劃水平變得更高，更詳細(xì)，將是必要的。?該工程管理方案的方式，應(yīng)該成為該工程"圣經(jīng)〞的執(zhí)行階段，同時它有時被稱為"工程簡介〞或"工程憲章〞。?然后估計各種活動的本錢，這些估計費(fèi)用匯總以確定的WP的估計本錢。這種方法作為"詳細(xì)估算〞或"自下而上估算〞而為人知曉。還有其他的方法來估算，我們將在一分鐘內(nèi)到達(dá)。無論哪種方式，結(jié)果都是該工程的總工作的估計費(fèi)用。注：該工程的風(fēng)險管理規(guī)劃，是這次演習(xí)的一個重要組成局部。這應(yīng)該檢查該工程的假設(shè)和環(huán)境條件，以確定該方案中的任何弱點，到目前為止，并找出值得注意緩解這些潛在的風(fēng)險事件。這可能采取具體的應(yīng)急方案的形式和/或預(yù)審慎的資金儲藏。資本要求轉(zhuǎn)換的估計?然而，單獨的工作的一個估計是沒有足夠資本要求的。為到達(dá)一定的資本要求，一些轉(zhuǎn)換是必要的，例如，通過參加審慎津貼如開銷，一個應(yīng)急的津貼，以彌補(bǔ)包括未知和可能的范圍變化的正常的工程風(fēng)險和管理儲藏。?此外，財務(wù)會計格式轉(zhuǎn)換成估算數(shù)據(jù)可能是必要的，以滿足有目的的企業(yè)或贊助商的形式與其他工程比擬和隨之而來的撥款。?剛剛所描述的方法中，所有的數(shù)據(jù)類型為"自下而上〞，在實踐中可能無法使用。在這種情況下，替代的估算方法是在時尚中通過提供不同程度的"自上而下〞的可靠性。例如：訂購數(shù)量級的估計-"球公園〞估計，通常只為概念預(yù)留類似的估計-根據(jù)以前類似工程的預(yù)算參數(shù)估計-基于對歷史數(shù)據(jù)的統(tǒng)計關(guān)系估計?無論采用哪種方法，這種希望總和能被全面批準(zhǔn)和證明是令