工程管理專業(yè)外文文獻(xiàn)翻譯

1、.xxxxxx 大學(xué)本科畢業(yè)設(shè)計(jì)外文翻譯Project Cost Control: the Way it Works項(xiàng)目成本控制：它的工作方式學(xué) 院（系）：xxxxxxxxxxxx專業(yè)：xxxxxxxx學(xué) 生 姓 名：xxxxx學(xué)號(hào)：xxxxxxxxxx指 導(dǎo) 教 師：xxxxxx評(píng)閱教師：完成日期：xxxx 大學(xué).項(xiàng)目成本控制：它的工作方式在最近的一次咨詢?nèi)蝿?wù)中，我們意識(shí)到對(duì)于整個(gè)項(xiàng)目成本控制體系是如何設(shè)置和應(yīng)用的，仍有一些缺乏理解。所以我們決定描述它是如何工作的。理論上，項(xiàng)目成本控制不是很難跟隨。首先，建立一組參考基線。然后，隨著工作的深入，監(jiān)控工作，分析研究結(jié)果，預(yù)測最終結(jié)果并比較參考基

2、準(zhǔn)。如果最終的結(jié)果不令人滿意，那么你要對(duì)正在進(jìn)行的工作進(jìn)行必要的調(diào)整，并在合適的時(shí)間間隔重復(fù)。如果最終的結(jié)果確實(shí)不符合基線計(jì)劃，你可能不得不改變計(jì)劃。更有可能的是，會(huì) ( 或已經(jīng) ) 有范圍變更來改變參考基線，這意味著每次出現(xiàn)這種情況你必須改變基線計(jì)劃。但在實(shí)踐中，項(xiàng)目成本控制要困難得多，通過項(xiàng)目數(shù)量無法控制成本也證明了這一點(diǎn)。正如我們將看到的，它還需要大量的工作，我們不妨從一開始啟用它。所以，要跟隨項(xiàng)目成本控制在整個(gè)項(xiàng)目的生命周期。同時(shí)，我們會(huì)利用這一機(jī)會(huì)來指出幾個(gè)重要文件的適當(dāng)?shù)牡胤健Ｆ渲邪ㄉ虡I(yè)案例，請(qǐng)求（資本）撥款（執(zhí)行），工作包和工作分解結(jié)構(gòu)，項(xiàng)目章程 ( 或摘要 ) ，項(xiàng)目預(yù)算或成

3、本計(jì)劃、掙值和成本基線。所有這些有助于提高這個(gè)組織的有效地控制項(xiàng)目成本的能力。業(yè)務(wù)用例和應(yīng)用程序( 執(zhí)行 ) 的資金重要的是要注意，當(dāng)負(fù)責(zé)的管理者對(duì)于項(xiàng)目應(yīng)如何通過項(xiàng)目生命周期展開有很好的理解時(shí)，項(xiàng)目成本控制才是最有效的。這意味著他們?cè)谥饕A段的關(guān)鍵決策點(diǎn)之間行使職責(zé)。他們還必須識(shí)別項(xiàng)目風(fēng)險(xiǎn)管理的重要性，至少可以確定并計(jì)劃阻止最明顯的潛在風(fēng)險(xiǎn)事件。在項(xiàng)目的概念階段?每個(gè)項(xiàng)目始于確定的機(jī)會(huì)或需要的人。通常是有著重要性和影響力的人，如果項(xiàng)目繼續(xù)，這個(gè)人往往成為項(xiàng)目的贊助。?確定潛在項(xiàng)目的適用性，大多數(shù)組織呼吁編制“商業(yè)案例”和“量級(jí)”成本，用來證明項(xiàng)目的價(jià)值，以便使其可以與其他所有的項(xiàng)目競爭。這項(xiàng)

4、工作是在項(xiàng)目的概念階段進(jìn)行，并且作為組織管理整個(gè)項(xiàng)目管理的投資組合的一部分被完成。?準(zhǔn)備商業(yè)案例的工作的成本通常包括企業(yè)管理開銷，但是它可以作為最終項(xiàng)目的一個(gè)會(huì)計(jì)成本來結(jié)轉(zhuǎn)。毫無疑問，因?yàn)檫@將為該組織提供一個(gè)稅收優(yōu)惠。問題是，那么你如何占有所有不結(jié)轉(zhuǎn)的項(xiàng)目?如果業(yè)務(wù)有足夠的價(jià)值，將批準(zhǔn)繼續(xù)發(fā)展和定義階段。.在項(xiàng)目的發(fā)展或定義階段?開發(fā)階段的目標(biāo)是建立一個(gè)涉及到生產(chǎn)所需的產(chǎn)品，估計(jì)成本和為該項(xiàng)目的實(shí)際執(zhí)行尋求資本融資的良好的工作的理解。?在正式的場合，特別是在大型項(xiàng)目，這個(gè)撥款申請(qǐng)通常被稱為請(qǐng)求 ( 資本 ) 撥款(RFA)或資本撥款請(qǐng)求 (CAR)。?這需要更詳細(xì)的要求和數(shù)據(jù)的收集，建立工作所

5、需要完成的來生產(chǎn)所需產(chǎn)品或“可交付成果”。從這個(gè)信息來看，一個(gè)準(zhǔn)備了足夠細(xì)節(jié)的計(jì)劃在一美元價(jià)格的請(qǐng)求上給予足夠的信心。?在一個(gè)不太正式的環(huán)境中，每個(gè)人都試圖蒙混過關(guān)。工作包和 WBS項(xiàng)目管理計(jì)劃，項(xiàng)目簡介或項(xiàng)目章程?如果可交付的成果由許多不同的元素組成，這些被識(shí)別并組合成工作包 (WPs)，用工作分解結(jié)構(gòu) (WBS) 的方式提交。?每個(gè) WP包括一系列的活動(dòng)，“工作”被計(jì)劃和安排為項(xiàng)目管理計(jì)劃的一部分。但是請(qǐng)注意，該計(jì)劃仍將處于相對(duì)較高的水平，在執(zhí)行期間如果項(xiàng)目獲得批準(zhǔn)，更詳細(xì)的規(guī)劃將是必須的。?順便說一下，這個(gè)項(xiàng)目管理計(jì)劃應(yīng)該成為項(xiàng)執(zhí)行階段目的“圣經(jīng)”，有時(shí)它被稱為“項(xiàng)目簡介”或“項(xiàng)目章程”

6、。?然后估計(jì)各種活動(dòng)的成本，這些估算成本匯總以確定WP的估計(jì)成本。這種方法被稱為“詳細(xì)估算”或“自底向上的估算”。還有其他的方法來估計(jì)，我們將在一分鐘內(nèi)。不管怎樣，結(jié)果是該項(xiàng)目的總工作的估計(jì)費(fèi)用。注: 該項(xiàng)目風(fēng)險(xiǎn)管理規(guī)劃是這次演戲的一個(gè)重要組成部分。這應(yīng)該檢查項(xiàng)目的假設(shè)和環(huán)境條件來確定該計(jì)劃中到目前為止的任何弱點(diǎn)，并確定值得注意緩解的這些潛在風(fēng)險(xiǎn)事件。這可能需要特定的應(yīng)急計(jì)劃的形式和 / 或留出謹(jǐn)慎的資金儲(chǔ)備。資本要求轉(zhuǎn)換估計(jì)?不過，單獨(dú)的工作的估計(jì)是不能滿足資本要求的。為了達(dá)到一個(gè)資本的要求，一些轉(zhuǎn)換是必要的，例如，通過添加謹(jǐn)慎津貼等，如開銷，應(yīng)急準(zhǔn)備金來支付正常的項(xiàng)目風(fēng)險(xiǎn)和管理外匯儲(chǔ)備來應(yīng)

7、付未知和可能的變化范圍。.?另外，估算數(shù)據(jù)轉(zhuǎn)換成財(cái)務(wù)會(huì)計(jì)的滿足企業(yè)或贊助商的格式是必要的，目的是比較與其他項(xiàng)目和后續(xù)資金的批準(zhǔn)。剛才所描述的方法中，所有的數(shù)據(jù)類型為“自下而上”，在實(shí)踐中可能無法使用。在這種情況下，替代的估算方法是在時(shí)尚中通過提供不同程度的“自上而下”的可靠性。例如：數(shù)量級(jí)估計(jì)“球公園”估計(jì)，通常只留給概念階段類似的估計(jì)基于先前的類似項(xiàng)目的估算參數(shù)估計(jì)基于歷史數(shù)據(jù)的統(tǒng)計(jì)關(guān)系的估算?無論采用哪種方法，希望因此抵達(dá)總和將全額批準(zhǔn)并被證明是令人滿意的！這是觸發(fā)啟動(dòng)項(xiàng)目的執(zhí)行階段注意 : 一些管理層將批準(zhǔn)一些較小的總和，錯(cuò)誤地認(rèn)為這將幫助每個(gè)人“削鉛筆”和“更聰明地工作”的利益組織。這

8、是一個(gè)錯(cuò)誤的觀念，因?yàn)楣芾韺游茨芰私忭?xiàng)目工作的不確定性和風(fēng)險(xiǎn)的性質(zhì)。因此，效果更有可能導(dǎo)致“切角”對(duì)產(chǎn)品質(zhì)量產(chǎn)生不利影響，或減少產(chǎn)品范圍或功能。這通常會(huì)導(dǎo)致一個(gè)“游戲”的估計(jì)被放大，管理可以向下調(diào)整它們。但公平地說，管理也清楚地意識(shí)到，如果超過分配資金，無論如何它會(huì)得到花費(fèi)。明智的管理要做的就是留出應(yīng)急儲(chǔ)備基金、不同項(xiàng)目的風(fēng)險(xiǎn)，并保持這些錢小心的控制之下。核準(zhǔn)資本的所有權(quán)?如果高級(jí)管理層批準(zhǔn)的 RFA，總和的問題變成了指定的項(xiàng)目發(fā)起人的責(zé)任。然而，如果批準(zhǔn)資本要求包括津貼如“管理儲(chǔ)備”，這可能會(huì)或可能不會(huì)被傳遞給項(xiàng)目的贊助商，這取決于本組織的政策。?RFA批準(zhǔn)，項(xiàng)目發(fā)起人，反過來，進(jìn)一步將支出

9、權(quán)力委托給項(xiàng)目的項(xiàng)目經(jīng)理，將不包括任何補(bǔ)貼。一種異?？赡芎w工作表現(xiàn)正常變化的應(yīng)急準(zhǔn)備。?凈金額從而到達(dá)構(gòu)成了項(xiàng)目經(jīng)理的批準(zhǔn)的項(xiàng)目預(yù)算。注意 : 如果管理層不批準(zhǔn) RFA，你不應(yīng)該考慮這個(gè)項(xiàng)目的失敗?；蚴沁@個(gè)目標(biāo)的目的，而規(guī)劃需要重新考慮，以增加交付項(xiàng)目的價(jià)值。項(xiàng)目的執(zhí)行階段項(xiàng)目經(jīng)理的項(xiàng)目預(yù)算責(zé)任?此項(xiàng)目預(yù)算批準(zhǔn)后發(fā)布的項(xiàng)目經(jīng)理，一個(gè)逆過程必須將它轉(zhuǎn)換成一個(gè)工作控制文檔。即資金必須劃分在不同的 WBS，順便問一下，現(xiàn)在可能已經(jīng)被升級(jí)。這個(gè)結(jié)果作用于項(xiàng)目執(zhí)行控制預(yù)算或項(xiàng)目基線預(yù)算，或簡單地說，項(xiàng)目預(yù)算。在一些項(xiàng)目管理的應(yīng)用領(lǐng)域，它被稱為一個(gè)項(xiàng)目成本計(jì)劃。.?在一個(gè)大的項(xiàng)目中，不同的公司生產(chǎn)部門，

10、可能會(huì)有進(jìn)一步的中間步驟為單獨(dú)的部門，創(chuàng)建“控制賬戶”，每個(gè)部門將細(xì)分他們分配資金投入自己的 WBS WPS。?觀察到，因?yàn)榭傢?xiàng)目預(yù)算得到高級(jí)管理層的正式批準(zhǔn)，你，作為項(xiàng)目經(jīng)理，同樣也必須尋求并獲得執(zhí)行管理，通過該項(xiàng)目的贊助商，正式批準(zhǔn)任何更改總項(xiàng)目預(yù)算。通常這只是合理的和接受的基礎(chǔ)上要求的產(chǎn)品范圍變化。?在這種情況下項(xiàng)目的贊助商要么減少管理儲(chǔ)備在他的財(cái)產(chǎn)，或提交補(bǔ)充RFA高層管理。?現(xiàn)在我們項(xiàng)目預(yù)算資金分配給工作包，我們可以進(jìn)一步分配在每個(gè)WP的各種活動(dòng)，以便我們知道我們有多少錢作為“基線”為每個(gè)活動(dòng)的成本。?這為我們提供了參考的基礎(chǔ)成本控制功能。當(dāng)然，根據(jù)情況做同樣的事情可能在WP級(jí)別，但

11、控制然后在更高的能力和粗水平。使用掙值技術(shù)?如果我們有必要的細(xì)節(jié)另一個(gè)控制工具，我們可以采用監(jiān)控正在進(jìn)行的工作是“掙值” (EV) 技術(shù)。這是一個(gè)相當(dāng)大的藝術(shù)和科學(xué)，你必須了解文本的主題。?但基本上，你掌管日程安排活動(dòng)的費(fèi)用，并在適當(dāng)?shù)臅r(shí)候繪制他們作為累計(jì)。再次，你可以做的活動(dòng)水平，或整個(gè)項(xiàng)目的水平越低，您可用的控制信息就越多。成本基線?這個(gè)計(jì)劃參考 S-曲線有時(shí)被稱為“成本基線”，通常在 EV的說法。也就是說，它是“預(yù)算成本工作計(jì)劃” (BCWS)，或更簡單“計(jì)劃價(jià)值” (PV) 。?注意到，你需要修改這個(gè)成本基線每次有一個(gè)批準(zhǔn)范圍變化，成本和/ 或進(jìn)度影響，從而改變了該項(xiàng)目的核準(zhǔn)項(xiàng)目預(yù)算。

12、?現(xiàn)在，隨著工作的深入，你可以繪制“執(zhí)行工作的實(shí)際成本” (ACWP或簡單的“實(shí)際成本” - 交流 ) 。?你可以繪制其他東西，如上面提到的圖，如果你不喜歡你所看到的，你需要“糾正措施”。注意：整個(gè)過程是一個(gè)循環(huán)，態(tài)勢操作，這可能是普遍名不副實(shí)“項(xiàng)目的生命周期”中“循環(huán)”一詞的來源”。順便說一句，掙值權(quán)威人士提供的 EV過程中的各種其他技術(shù)設(shè)計(jì)能幫助預(yù)測最后的結(jié)果，也就是說，“估計(jì)在完成”（“選管會(huì)”）。選管會(huì)是你真正應(yīng)該感興趣的，因?yàn)樵谶\(yùn)動(dòng)項(xiàng)目中，它是唯一不變的。因此，必須考慮這些延長 EV技術(shù)在同一領(lǐng)域的自上而下的估算精度。他們是有用的，但前提是你認(rèn)識(shí)到了其局限性和知道你在做什么 !.但是

13、，正如我們?cè)陂_始時(shí)說的，它在實(shí)踐中困難得多，需要大量的工作。但是，讓我們面對(duì)現(xiàn)實(shí)吧，這就是項(xiàng)目經(jīng)理被雇傭的原因，不是嗎 ?.Project Cost Control: the Way it WorksIn a recent consulting assignment we realized that there was some lack of understanding of the whole system of project cost control, how it is setup and applied. So we decided to write up a descriptio

14、n of how it works. Project cost control is not that difficult to follow in theory.First you establish a set of reference baselines. Then, as work progresses, you monitor the work, analyze the findings, forecast the end results and compare those with the reference baselines. If the end results are no

15、t satisfactory then you make adjustments as necessary to the work in progress, and repeat the cycle at suitable intervals. If the end results get really out of line with the baseline plan, you may have to change the plan. More likely, there will be (or have been) scope changes that change the refere

16、nce baselines which means that every time that happens 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 the number of projects that fail to contain costs. It also involves a significant amount of work, as we shall see,

17、 and we might as well start at the beginning. So let us follow the thread of project cost control through the entire project life span.And, while we are at it, we will take the opportunity to point out the proper places for several significant documents. These include the Business Case, the Request

18、for (a capital) Appropriation (for execution), Work Packages and the Work Breakdown Structure, the Project Charter (or Brief), the Project Budget or Cost Plan, Earned Value and the Cost Baseline. All of these contribute to the organizations ability to effectively control project costs.The Business C

19、ase and Application for (execution) FundingIt is important to note that project cost control is most effective when the executive management responsible has a good understanding of how projects should unfold through the project life span. This means that they exercise their responsibilities at the k

20、ey decision points between the major phases. They must also recognize the importance of project risk management for identifying and planning to head off at least the most obvious potential risk events.In the projects Concept Phase? Every project starts with someone identifying an opportunity or need

21、. That is usually someone of importance or influence, if the project is to proceed, and that person often becomes the projects sponsor.? To determine the suitability of the potential project, most organizations call for the preparation of a Business Case and its Order of Magnitude cost to justify th

22、e value of the project so that itCan be compared with all the other competing projects. This effort is conducted in the Concept Phase of the project and is done as a part of the organizations management of the entire project portfolio.? The cost of the work of preparing the Business Case is usually

23、covered by corporatemanagement overhead, but it may be carried forward as an accounting cost to the eventual project. No doubt because this will provide a tax benefit to the organization. The problem is, how do you then account for all the projects that are not so carried forward? If the Business ca

24、se has sufficient merit, approval will be given to proceed to a Development and Definition phase.In the projects Development or Definition Phase? The objective of the Development Phase is to establish a good understanding of the work involved to produce the required product, estimate the cost and se

25、ek capital funding for the actual execution of the project.? In a formalized setting, especially where big projects are involved, this application forfunding is often referred to as a Request for (a capital) Appropriation (RFA) or Capital Appropriation Request (CAR).? This requires thecollection of

26、more detailed requirements and data to establish what work needsTo be done to produce the required product or deliverable. From this information, a plan is prepared in sufficient detail to give adequate confidence in a dollar figure to be included in the request.? In a less formalized setting, every

27、one just tries to muddle through.Work Packages and the WBSThe Project Management Plan, Project Brief or Project Charter? If the deliverable consists of a number of different elements, theserea identified and assembled into Work Packages (WPs) and presented in the form of a Work Breakdown Structure (

28、WBS).? Each WP involves a set of activities, the work that is planned and scheduled as a part of the Project Management Plan. Note, however, that the planning will still be at a relatively high level,And more detailed planning will be necessary during execution if the project is given the go ahead.?

29、 This Project Management Plan, by the way, should become the bible for the execution phase of the project and is sometimes referred to as the Project Brief or the Project Charter.? The cost of doing the various activities is then estimated and these estimated costs are aggregated to determine the es

30、timated cost of the WP. This approach is known as detailed estimating or bottom up estimating. There are other approaches to estimating that well come to in a minute. Either way, the result is an estimated cost of the total work of the project.Note: that project risk management planning is an import

31、ant part of this exercise. This should examine the projects assumptions and environmental conditions to identify any weaknesses in the plan thus far, and identify those potential risk events that warrant attention for mitigation. This might take the form of specific contingency planning, and/or the

32、setting aside of prudent funding reserves.Request for capitalConverting the estimate? However, an estimate of the work alone is not sufficient for a capital request. To arrive at a capital request some conversion is necessary, for example, by adding prudent allowances such asOverheads, a contingency

33、 allowance to cover normal project risks and management reserves to cover unknowns and possible scope changes.? In addition, it may be necessary to convert the estimating data into a financial accounting formatThat satisfies the corporate or sponsors format for purposes of comparison with other proj

34、ects and consequent funding approval.? In practice all the data for the type of bottom up approach just described may not beavailable.In this case alternative estimating approaches are adopted that provide various degrees of reliability in a top down fashion. For example:Order of Magnitude estimatea

35、 ball park estimate, usually reserved for the concept phase onlyAnalogous estimatean estimate based on previous similar projectsParametric estimatean estimate based on statistical relationships in historical data? Whichever approach is adopted, hopefully the sum thus arrived at will be approved in f

36、ull and proves to be satisfactory! This is the trigger to start the Execution Phase of the projectNote: Some managements will approve some lesser sum in the mistaken belief that this will help everyone to sharpen their pencils and work smarter for the benefit of the organization. This is a mistaken

37、belief because management has failed to understand the nature of uncertainty and risk in project work. Consequently, the effect is more likely to result.in corner cutting with an adverse effect on product quality, or reduced product scope or functionality. This often leads to a game in which estimat

38、es are inflated so that management can adjust them downwards. But to be fair, management is also well aware that if money is over allocated, it will get spent anyway. The smart thing for managements to do is to set aside contingent reserve funds, varying with the riskiness of the project, and keep t

39、hat money under careful control.Ownership of approved capital? If senior management approves the RFA as presented,the sum in question becomes the responsibility of the designated project sponsor. However, if the approved capital request includes allowances such as a Management Reserve, this may or m

40、ay not be passed on to the projects sponsor, depending on the policies of the organization.? For the approved RFA, the project sponsor will, in turn, further delegate expenditureauthority to the projects project manager and will likely not include any of the allowances. An exception might be the con

41、tingency allowances to cover the normal variations in work performance.? The net sum thus arrived at constitutes the project managers Approved Project Budget. Note: If management does not approve the RFA, you should not consider this a projectfailure. Either the goals, objectives, justification and

42、planning need rethinking to increase the value of the projects deliverables, or senior management simply has higher priorities elsewhere for the available resources and funding.The Projects Execution PhaseThe project managers Project Budget responsibility? Once this Approved Project Budget is releas

43、ed to the project manager, a reverse process must take place to convert it into a working control document. That is, the money available must be divided amongst the various WBS WPs that, by the way, have probably by now been upgraded! This results in a project execution Control Budget or Project Bas

44、eline Budget, or simply, the Project Budget. In some areas of project management application it is referred to as a Project Cost Plan.? On a large project where different corporate production divisions are involved, there may be a further intermediate step of creating Control Accounts for the separa

45、te divisions, so that each division subdivides their allocated money into their own WBS WPs.? Observe that, since the total Project Budget received formal approval from Executive Management, you, as project manager, must likewise seek and obtain from Executive Management, via the projects sponsor, f

46、ormal approval for any changes to the total projectbudget. Often this is only justified and accepted on the basis of a requested Product Scope Change.? In such a case the projects sponsor will either draw down on the management reserve in his or her possession, or submit a supplementary RFA to upper

47、 management.? Now that we have the Project Budget money allocated to Work Packages we can further distribute it amongst the various activities of each WP so that we know how much money we have as a Baseline cost for each activity.? This provides us with the base of reference for the cost control fun

48、ction. Of course, depending on the circumstances the same thing may be done at the WP level but the ability to control is then at a higher and coarser level.Use of the Earned Value technique? If we have the necessary details another control tool that we can adopt for monitoring ongoing work is the E

49、arned Value (EV) technique. This is a considerable art and science that you must learn about from texts dedicated to the subject.? But essentially, you take the costs of the schedule activities and plot them as acumulative total on the appropriate time base. Again you can do this at the activity level, WP level o