工程經(jīng)濟(jì)學(xué)論文文獻(xiàn)翻譯

1、Construction Engineering and ManagementAuthor：BeckerAbstractIndirect construction costs (IDCC) comprise from as little as 10 to 40% or more of the total cost of construction projects, in part depending on the type and nature of the project. Yet, any location in this range represents a significant co

2、mponent of total project costs, which justifies the need to better understand and develop effective practices to estimate, control, and manage IDCC. When IDCC practices are not afforded intentional management and appropriate resources, key project performance outcomes are affected. As its unique con

3、tribution to the body of knowledge, this paper operationally defines IDCC, outlines certain innovative IDCC practices, and identifies statistically significant relationships between key IDCC practices and project outcome metrics. Empirical recommendations are premised upon data collected through tes

4、timonials, structured interviews, and brainstorming sessions of an extensive set of construction industry professionals. Statistical findings are based upon data collected through 56 one-on-one data-collection interviews with subject matter experts and 47 project-level surveys. Qualitative data were

5、 filtered, organized, and aggregated and are technically presented as instructional guidelines. Quantitative data were statistically analyzed and results from this analysis show several significant relationships between IDCC practices and key project outcomes, including a positive correlation betwee

6、n the frequency of IDCC review meetings that included project managers and field supervisors and quality and cost performance.IntroductionMeeting financial objectives is a primary evaluation criterion in assessing the success of a construction project . Relentless market pressures challenge construc

7、tion companies to reduce construction costs and to increase value created by the capital improvement process. Numerous cost components account for the total cost of a particular project, including but not limited to design fees, permit expenses, financing charges, land acquisition, and construction

8、costs. These project costs are commonly categorized as either direct or indirect for contracting, accounting, taxation, and other purposes. Literature reports that the percentage of total cost that is indirect ranges from less than 10% to as much as 40% or more: “ranges 20% to 40%” , “generally 10%”

9、 , and “roughly 21%” . Therefore, the construction industry should and can do an improved job of estimating, controlling, and managing indirect construction costs (IDCC).This paper reports the findings of a recently completed project funded by the Construction Industry Institute that explores best o

10、r innovative practices currently used for handling IDCC in order to offer mutual and shared benefit to owners and contractors engaged in capital improvement projects. The objectives of this paper are to (1) define IDCC to show how costs can be categorized and their prioritization; (2)  ide

11、ntify leading and innovative industry practices for estimating, controlling, and managing IDCC; and (3) establish a correlation among the level of effort given to estimating, controlling, and managing IDCC (that is, IDCC practices) and key metrics of project outcome. These objectives were achie

12、ved by (1) performing an extensive literature review of IDCC; (2)  conducting interviews and surveys of industry professionals and projects; (3)  statistically analyzing the survey and interview results. The balance of the paper reports the aforementioned methodology and concludes wit

13、h a recap of major findings, study limitations, and recommendations for future research.Literature ReviewThe literature review on the topic of IDCC resulted in numerous definitions for indirect costs, yet only a single definition was identified specifically for indirect construction costs.

14、 An “indirect construction cost can be defined as a cost that can be identified with a construction project but not a specific unit of production. Review of literature also revealed that terms such as general conditions, general requirements, and project overhead are often used interchangeably with

15、IDCC. Yet, the literature suggests that there is not a universally accepted categorization framework for the construction industry to partition construction costs into direct and indirect categories. similarly concluded that many interpretations are used by companies for defining indirect costs. Col

16、laborative owners and contractors would benefit from using a common definition to proactively discuss IDCC. Further, a shared framework of IDCC enables robust organization of internal project data and for external benchmarking with industry peers.Operational Definition for IDCCNumerous factors affec

17、t defining and partitioning costs into direct and indirect groupings. As such, it is unlikely that an industry-wide acceptance of a single definition or approach will be adopted. However, an operational definition for IDCC would provide a tool for industry practitioners to further understand IDCC co

18、mponents and thereby increase trust among contracting parties.The scope of this research is limited to the investigation of industry practices for estimating, controlling, and managing indirect construction costs, rather than all indirect costs associated with capital projects.Fig. 1&

19、#160;illustrates a matrix model for the categorization of project coststhe shaded box labeled Indirect Construction Costs is the focus of this paper.The operational definition for IDCC is comprised of three parts: a lexical definition, a categorization framework, and an aggregate chart of

20、accounts. The following lexical definition is given for IDCC.Indirect construction costs (IDCC) are project expenses incurred by the primary construction company in providing supportive functions and shared general resources which are (1) typical for proper execution of field construction opera

21、tions, (2) not accurately or feasibly identifiable with a single direct cost object, e.g., a discrete construction activity, and (3) not incorporated into a component of the final physical improvements delivered to the owner. With few exceptions, IDCC are only incurred during the cour

22、se of construction and only at the project location. In most cases, project costs are clearly attributed to and expensed to a single construction project and typically not a common expense shared across numerous separate construction projects.IDCC PrioritizationThrough the deliberation of subject ma

23、tter experts, it was deemed prudent to focus on the identification and ranking of a few key IDCC categories believed to most significantly affect project outcomes. Therefore, 56 subject matter experts were asked to select the four “most important,” the one “most challenging,” and the one “most waste

24、ful” IDCC categories, based on their own experience. These industry professionals collectively have 987 years of experience with an average experience of 18 years. Of the 56 experts, 62.5% represent industrial construction, 12.5% primarily work in manufacturing construction, and 25% are fr

25、om the general building sector.A Pareto chart (Fig. 2) depicts that field supervision, major construction equipment, project management, and scaffolding were selected as the four most important IDCC categories.Fig. 2. Pareto plot of relative importance of IDCC categoriesFig. 3 sh

26、ows that scaffolding, field supervision, and project management were the IDCC categories selected as the most challenging. This suggests that improvement in these areas may fill a performance gap in current IDCC practices and reduce frustration for many industry practitioners.Based on the results fr

27、om these prioritization rankings and deliberation by the industry experts, this study focuses on the following four key IDCC categories: major construction equipment, construction, management and supervisory personnel, scaffolding, and temporary provisions. The temporary provisions category includes

28、 temporary field facilities, temporary roads and parking, temporary offices and services, and temporary enclosures. These subcategories were grouped together because the practices for estimating, controlling, and managing these costs are common, according to the reporting subject matter experts.Chec

29、klists, Process Flowcharts, and Toolsdata-collection interviews with the 56 subject matter experts was conducted to obtain explicit descriptions of effective practices used in industry to estimate, control, and manage IDCC. Information collected through the data-collection interviews provided the ne

30、cessary data to rigorously document those leading industry practices for estimating, controlling, and managing IDCC such that risks, schedules, and costs are properly optimized for both contractors and owners. This collection of empirical findings was aggregated into an industry-targeted guidebook,&

31、#160;Playbook of leading industry practices for estimating, controlling, and managing indirect construction costs . In total, this research assembled, created, and published 12 empirical checklists , nine detailed process flowcharts, and 20 practical tools for estimating, controlling, and manag

32、ing IDCC.This research is beneficial for owners, contractors, and construction managers who want to improve their practices for estimating, controlling, and managing IDCC. It is not intended to offer specific solutions for any particular project type, contractual arrangement, or project location. In

33、stead, it offers examples of proven industry practices and recommends representative tools that can improve capital project performance. The research findings include practices for four key IDCC categories and are consistently organized into the following four components:1.Explanation of the IDCC ca

34、tegory, which includes a brief overview of the category, including definition and relevant issues.2.Considerations checklists, which enable determining potential pitfalls in each IDCC category and permits corrective action before major problems occur.3.Process flowcharts that graphically represent d

35、etailed process steps for estimating, controlling, and managing processes for each IDCC category.4.Representative tools are practical tools, adapted from more than 40 industry artifacts, that can be used for handling each IDCC category.Innovative IDCC Management PracticesIn addition to presenting ID

36、CC practices that have been widely adopted or proven successful over time, the research also outlines certain innovative IDCC practices. The term innovative, within the context of IDCC practices, refers to the use of emerging technologies or new processes. The researchers received more than 75

37、suggested innovative IDCC practices. Upon critical analysis, many of these suggestions were more appropriately characterized as common practices, and were incorporated into the previously discussed consideration checklists, flowcharts, and tools. Ultimately only four of the suggestions were deemed t

38、ruly innovative and are outlined here:1.Real-time, online equipment tracking uses information technology (IT) for locating major construction equipment. It also provides instant documentation, planning, optimization, and control of equipment. Some enabling technologies include radio-frequency identi

39、fication (RFID), global positioning system (GPS), and enterprise resource planning (ERP).2.Advanced small tools inventory systems are an innovative approach to better inventory management. One example is bar coding tools for tracking. Another option is the use of automated vending machine-type dispe

40、nsers to distribute small tools.3.Delivering trade worker amenities to work locations is one approach to maintaining trade workers productivity. Sometimes referred to as a quenching service, this approach typically uses a third-party vendor to bring cold water and cool wipes to field workers at thei

41、r work interface. This delivery of workplace amenities increases productivity by minimizing work breaks and reducing the amount of heat-related down time.4.Advanced laydown yard management systems uses IT technologies (e.g., bar coding, RFID tagging) to manage site laydown yards and to track ma

42、terials and equipment . Such an approach provides real-time location of tagged items and reduces the needless expense of workers searching the site for materials.MethodologyThis section provides details regarding the methodology and processes employed to find relational inferences between key IDCC p

43、ractices and common metrics of construction project outcome. These practices were selected based upon evidence from the data-collection interviews used to summarize leading IDCC practices, and then confirmed for appropriateness through structured deliberations of industry practitioners. A survey ins

44、trument was used that addressed 15 IDCC practices and nine project outcome metrics. Opinions, attitudes, and perceptions of industry experts were measured by 7-point Likert scales regarding the level of effort afforded to the IDCC practices. Respondents were also asked to evaluate the performance of

45、 certain projects in certain typical project outcome metrics.Nonparametric tests of the probability of differences in data distribution across two groups of data are appropriate for nonnormal, ordinal data (such as that collected in this research) to reveal if a relationship can be inferred between

46、averaged or individual IDCC practices and averaged or individual project performance outcome metrics. 譯文：建筑工程與管理作者：貝克爾文摘：間接建設(shè)成本國際數(shù)據(jù)協(xié)調(diào)中心包括從10到40%或以上的建設(shè)項(xiàng)目的總成本,在一定程度上取決于項(xiàng)目的類型和性質(zhì)。然而,在這個(gè)范圍內(nèi)任何位置代表一個(gè)項(xiàng)目總成本的重要組成部分,其證明需要更好地理解和開發(fā)有效的實(shí)踐來估計(jì),控制和管國際數(shù)據(jù)協(xié)調(diào)中心。當(dāng)國際數(shù)據(jù)協(xié)調(diào)中心實(shí)踐不提供有意的管理和適當(dāng)?shù)馁Y源,關(guān)鍵項(xiàng)目的性能結(jié)果的影響。知識(shí)作為其獨(dú)特的貢獻(xiàn),本文在定義國際數(shù)據(jù)協(xié)

47、調(diào)中心,概述了某些國際數(shù)據(jù)協(xié)調(diào)中心創(chuàng)新實(shí)踐,并識(shí)別統(tǒng)計(jì)上顯著的關(guān)鍵國際數(shù)據(jù)協(xié)調(diào)中心實(shí)踐和項(xiàng)目成果指標(biāo)之間的關(guān)系。經(jīng)驗(yàn)建議前提上收集的數(shù)據(jù)通過獎(jiǎng)狀,結(jié)構(gòu)化面試,和頭腦風(fēng)暴的一組廣泛的建筑行業(yè)專業(yè)人士。統(tǒng)計(jì)結(jié)果是基于收集的數(shù)據(jù)通過56個(gè)一對一的數(shù)據(jù)收集的采訪主題專家和47個(gè)項(xiàng)目級的調(diào)查。定性數(shù)據(jù)過濾、組織、和聚合技術(shù)作為教學(xué)的指導(dǎo)方針。定量分析的數(shù)據(jù)進(jìn)行統(tǒng)計(jì)分析,結(jié)果顯示幾個(gè)重要國際數(shù)據(jù)協(xié)調(diào)中心實(shí)踐和關(guān)鍵項(xiàng)目的結(jié)果之間的關(guān)系,包括國際數(shù)據(jù)協(xié)調(diào)中心頻率之間的正相關(guān)評審會(huì)議,包括項(xiàng)目經(jīng)理和現(xiàn)場主管和質(zhì)量和性價(jià)比。介紹：實(shí)現(xiàn)財(cái)務(wù)目標(biāo)是一個(gè)主要評價(jià)標(biāo)準(zhǔn)在評估一個(gè)建設(shè)項(xiàng)目的成功。無情的市場壓力挑戰(zhàn)建筑公司降

48、低建設(shè)成本,提高價(jià)值創(chuàng)造的資本改進(jìn)過程。眾多組件成本占總成本的一個(gè)特定的項(xiàng)目,包括但不限于設(shè)計(jì)費(fèi)用,許可證費(fèi)用、融資費(fèi)用、征地和建設(shè)成本。這些項(xiàng)目通常分為直接或間接成本承包、會(huì)計(jì)、稅務(wù)、和其他用途。文獻(xiàn)報(bào)道的總成本的百分比是間接的范圍從低于10%到40%或更多:“范圍20% - 40%”,“一般10%”,和“21%”。因此,建筑行業(yè)應(yīng)該和可以改進(jìn)工作的評估,控制和管理間接建設(shè)成本國際數(shù)據(jù)協(xié)調(diào)中心。本文報(bào)告的發(fā)現(xiàn)由建筑業(yè)協(xié)會(huì)最近完成的項(xiàng)目,探索最佳或創(chuàng)新實(shí)踐目前用于處國際數(shù)據(jù)協(xié)調(diào)中心為了向業(yè)主和承包商共同和共享利益從事資本改善項(xiàng)目。本文的目標(biāo)是： (1)定義國際數(shù)據(jù)協(xié)調(diào)中心展示如何分類成本及其優(yōu)

49、先級; (2)確定主導(dǎo)和創(chuàng)新的行業(yè)實(shí)踐評估,控制和管國際數(shù)據(jù)協(xié)調(diào)中心; (3)之間建立一個(gè)相關(guān)的努力給予評估,控制和管國際數(shù)據(jù)協(xié)調(diào)中心(即國際數(shù)據(jù)協(xié)調(diào)中心實(shí)踐)和項(xiàng)目結(jié)果的關(guān)鍵指標(biāo)。這些目標(biāo)是通過執(zhí)行一個(gè)廣泛的文獻(xiàn)回顧 (1)國際數(shù)據(jù)協(xié)調(diào)中心; (2)進(jìn)行訪談和調(diào)查的行業(yè)專家和項(xiàng)目; (3)統(tǒng)計(jì)分析調(diào)查和訪談的結(jié)果。本文報(bào)道的平衡上述方法和主要研究結(jié)果總結(jié)與回顧,研究的局限性,和對未來研究的建議。文獻(xiàn)綜述：文獻(xiàn)綜述的主題國際數(shù)據(jù)協(xié)調(diào)中心導(dǎo)致大量的間接成本的定義，然而只有一個(gè)定義是為間接的建設(shè)成本。一個(gè)“間接建設(shè)成本可以被定義為一個(gè)成本,可以確定建設(shè)項(xiàng)目而不是一個(gè)特定的單位生產(chǎn)?；仡櫸墨I(xiàn)還透露，

50、通用條件等方面,一般要求和項(xiàng)目開銷與國際數(shù)據(jù)協(xié)調(diào)中心通?？梢曰Q使用。然而，文獻(xiàn)表明，沒有一個(gè)公認(rèn)的分類框架,建筑行業(yè)劃分建設(shè)成本分為直接和間接類。同樣認(rèn)為許多公司一般用于定義間接成本，協(xié)同業(yè)主和承包商將受益于國際數(shù)據(jù)協(xié)調(diào)中心主動(dòng)討論使用一個(gè)共同的定義。此外，共享框架國際數(shù)據(jù)協(xié)調(diào)中心使強(qiáng)大的組織內(nèi)部項(xiàng)目數(shù)據(jù)和外部基準(zhǔn)與業(yè)內(nèi)并行。操作定義國際數(shù)據(jù)協(xié)調(diào)中心許多因素影響成本的定義和劃分成直接和間接兩組。因此,整個(gè)行業(yè)不太可能接受一個(gè)定義或方法將被采納。然而,操作定義國際數(shù)據(jù)協(xié)調(diào)中心將為行業(yè)從業(yè)者提供一個(gè)工具來進(jìn)一步理解國際數(shù)據(jù)協(xié)調(diào)中心組件，從而增加締約方之間的信任。本研究的范圍僅限于工業(yè)實(shí)踐的調(diào)查估

51、計(jì),控制和管理間接的建設(shè)成本,而不是所有的間接成本與資本項(xiàng)目有關(guān)。圖1演示了一個(gè)矩陣模型的分類項(xiàng)目成本間接的非建設(shè)(即，金融債劵）間接的建設(shè)成本(即，項(xiàng)目經(jīng)理)直接非建設(shè)成本(即。設(shè)計(jì)費(fèi)用)直接建設(shè)費(fèi)用(即?；炷敛牧?尺寸Y:直接間接的 尺寸X：非建筑或建筑對于國際數(shù)據(jù)協(xié)調(diào)中心的操作性定義是由三個(gè)部分組成：一個(gè)詞匯定義，分類框架，以及賬目的總圖。以下詞匯的定義給出了國際數(shù)據(jù)協(xié)調(diào)中心。間接的建設(shè)成本（國際數(shù)據(jù)協(xié)調(diào)中心）在提供輔助功能而承擔(dān)的主要建筑公司的項(xiàng)目費(fèi)用和共同的總體資源，其中包括：（1）典型的現(xiàn)場施工作業(yè)的正確執(zhí)行;（2）不準(zhǔn)確或可行識(shí)別用一個(gè)直接成本對象，例如，一個(gè)離散的建筑活動(dòng)，以及（3）不摻入輸送到雇主的最終物理改進(jìn)的組件。除了少數(shù)例外，國際數(shù)據(jù)協(xié)調(diào)中心只建設(shè)過程中，只在項(xiàng)目位置發(fā)生。在大多數(shù)情況下，項(xiàng)目成本顯然歸因于和支出到單個(gè)工程項(xiàng)目，并且通常不會(huì)在眾多單獨(dú)建筑項(xiàng)目共享的公共費(fèi)用。國際數(shù)據(jù)協(xié)調(diào)中心優(yōu)先：通過專家對主題的審議，它被認(rèn)為是謹(jǐn)慎專注于認(rèn)為幾個(gè)關(guān)鍵國際數(shù)據(jù)協(xié)調(diào)中心類別的識(shí)別和排名中最顯著影響項(xiàng)目成果。因此，56主題專家被要求選擇四個(gè)“最重要的，”一個(gè)“最具挑戰(zhàn)性”，并根據(jù)自己的經(jīng)驗(yàn)之一的“最浪費(fèi)的”國際數(shù)據(jù)協(xié)調(diào)中心類別。這些行業(yè)的專業(yè)人士共同擁有19，18，17年的經(jīng)驗(yàn)，18年的平