項(xiàng)目預(yù)算-畢業(yè)論文外文翻譯

1、項(xiàng)目預(yù)算對(duì)于項(xiàng)目的成木控制、項(xiàng)目計(jì)劃和相關(guān)的現(xiàn)金流量估算可以為后續(xù)的項(xiàng)目 監(jiān)督和控制提供參照基準(zhǔn)。對(duì)于進(jìn)度控制，可以將項(xiàng)目活動(dòng)的實(shí)際進(jìn)度和項(xiàng)目 的計(jì)劃進(jìn)度進(jìn)行比較，以監(jiān)督項(xiàng)目的進(jìn)度實(shí)施。合同和工作標(biāo)準(zhǔn)則為建設(shè)項(xiàng)目 的質(zhì)量提供了評(píng)價(jià)和保證準(zhǔn)則。最終的或詳細(xì)的成木預(yù)算為項(xiàng)目期的財(cái)務(wù)狀況 提供了評(píng)價(jià)基準(zhǔn)。如果實(shí)際成木沒有超出詳細(xì)的成木估算，我們便認(rèn)為項(xiàng)目的 財(cái)務(wù)控制做得較好。特殊成木項(xiàng)次的超支發(fā)出了可能存在的問題和信號(hào)，并且 對(duì)所面臨問題給出確切的指示。以費(fèi)用為導(dǎo)向的建設(shè)項(xiàng)目計(jì)劃和控制，側(cè)重包 含在最終成木估算內(nèi)的成木項(xiàng)次。木著控制和監(jiān)督的目的，初始的詳細(xì)成木估算通常被轉(zhuǎn)化為項(xiàng)目預(yù)算，并 被用來作為

2、隨后成木管理的指南。詳細(xì)成本估算中的具體項(xiàng)次成為工作要素。 在項(xiàng)實(shí)施過程中所發(fā)牛的支出被記錄在具體的工作成木報(bào)告中，以用來在每一 成木項(xiàng)次下和原始成木估算相比較。這樣一來，個(gè)別的工作成木報(bào)告通常就被 稱為成木控制的基木單位。同時(shí)，工作成本報(bào)告還可以分解成與具體的進(jìn)度活 動(dòng)及具體的成木報(bào)告都有關(guān)的作業(yè)要素。除了成木報(bào)告之外，項(xiàng)目預(yù)算中還應(yīng)保留每項(xiàng)工作報(bào)告有關(guān)材料數(shù)量和勞 動(dòng)力投入的信息。有了這些信息，就可將實(shí)際的材料用量和人工消耗與預(yù)期的 標(biāo)準(zhǔn)進(jìn)行比較，這樣就可以識(shí)別出具體活動(dòng)成木超支或節(jié)約的原因，即是由于 單價(jià)變化還是由于勞動(dòng)生產(chǎn)率或材料消耗量上的變化所引起的。一個(gè)具體項(xiàng)目上的成木報(bào)告數(shù)字差異

3、很大。對(duì)于建設(shè)項(xiàng)目，一個(gè)小項(xiàng)目也 可能有多達(dá)400多個(gè)獨(dú)立的成木報(bào)告。這些報(bào)告記錄了項(xiàng)目上的所有交易活動(dòng)。 因此，存在不同類型的專賬，例如，有原材料報(bào)告、設(shè)備使用報(bào)告、工資報(bào)告、 辦公室報(bào)告等。同時(shí)，諸如計(jì)算機(jī)使用或利息支出之類的有形或無形的費(fèi)用支 出都要表示在報(bào)告當(dāng)中。表41總結(jié)了一套用在建設(shè)項(xiàng)目上的成木報(bào)告。注意， 這套報(bào)告被劃分為7個(gè)主要部分（報(bào)告201到報(bào)告207）,同時(shí)每部分乂包括了 大量子目。這種等級(jí)式的報(bào)告結(jié)構(gòu)有利于把成木按預(yù)先確定好的類別進(jìn)行匯總。 例如，主體結(jié)構(gòu)的成木（報(bào)告204）是由其下的各子項(xiàng)目匯總而來的（即204.1、 204.2 等）。表41中的子目報(bào)告乂可進(jìn)一步被分

4、解成人工、材料和其他資源成木，以方 便財(cái)務(wù)會(huì)計(jì)工作。表41 項(xiàng)目成木報(bào)告說明201清理和準(zhǔn)備現(xiàn)場(chǎng)202地下結(jié)構(gòu)202.1鉆孔和支護(hù)202.2202.3打樁202.31混凝土澆筑202.32202.33攪拌成型養(yǎng)護(hù)203場(chǎng)外設(shè)施（水、氣、排污等）204204.1主體結(jié)構(gòu)204.2混凝土施工204.3204.4鋼筋工程204.5砌體工程204.6204.61室外工程204.62屋面工程204.63204.64室內(nèi)裝飾204.65204.66樓地面204.67玻璃和窗戶204.68204.69大理石204.7板條拌灰204.71204.72隔音與絕緣204.73五金204.74204.75噴涂防水消

5、防服務(wù)設(shè)施電器照明供熱通風(fēng)管道與排污空調(diào)工程火警、電話、安全和其他205鋪坡道地磚206設(shè)備安全（電梯、旋轉(zhuǎn)門等）207圍墻在開發(fā)和運(yùn)用成本報(bào)告系統(tǒng)時(shí)，適當(dāng)?shù)木幋a或譯碼體系有利于信息溝通和 成本信息的匯總，特定的成本報(bào)告既可用來顯示有關(guān)具體項(xiàng)冃的費(fèi)用，也可以 顯示組織屮具體事項(xiàng)的開支，就這是相同的信息有不同角度應(yīng)用的例子，即相 同的信息因?yàn)樘囟ǖ哪康目梢杂貌煌姆椒ū挥?jì)算和匯總。因而，一個(gè)成本報(bào) 告可能被多個(gè)成本信息匯總應(yīng)用程序所使用。具體項(xiàng)冃屮的項(xiàng)冃成本報(bào)告或財(cái) 務(wù)交易的每一類成本報(bào)告必須有獨(dú)立的標(biāo)識(shí)符。這樣一來，就可以采用主格式 編碼這樣一套標(biāo)準(zhǔn)成本編碼，連同項(xiàng)n識(shí)別符來識(shí)別成本報(bào)告及顯示

6、組織或工 作需求的工作范圍。同樣地，還可以通過使用數(shù)據(jù)庫，或至少通過使用內(nèi)部聯(lián) 絡(luò)應(yīng)用程序來進(jìn)行成本信息的獲取。把最終的成本估算轉(zhuǎn)化成與組織的成本報(bào)告兼容的項(xiàng)冃預(yù)算并不是一項(xiàng)簡(jiǎn) 單的工作。成本估算通常被分解的基于項(xiàng)冃范疇的功能或資源上。例如，項(xiàng)冃 的任何一個(gè)實(shí)體分部都會(huì)包括人工或材料的消耗量，從成本會(huì)計(jì)的角度出發(fā)， 在統(tǒng)計(jì)人工和材料的消耗量時(shí)，是按照其類型而不考慮其具體被使用在哪個(gè)實(shí) 體分部上。也就是說，同一類型的人工或材料可能在建筑產(chǎn)品的許多實(shí)體分部 上都被使用過。此外，建立在組織內(nèi)部的成本報(bào)告種類同詳細(xì)的成本估算中的 數(shù)量很少有相似z處。當(dāng)詳細(xì)的成本估算是按照外部的匯報(bào)要求而不是按照組 織

7、內(nèi)部現(xiàn)有的成本報(bào)告來編制時(shí)，其情況就更加如此。在按照成本報(bào)告來形成項(xiàng)目預(yù)算時(shí)抽而臨的一個(gè)具體問題對(duì)待意事件。為 了應(yīng)付不可預(yù)見事件和由此產(chǎn)生的成本，通常在項(xiàng)目成本估算中要安排一定數(shù) 量的儲(chǔ)備金。然而，在項(xiàng)目完工前，應(yīng)急儲(chǔ)備金的運(yùn)用與否是根據(jù)意外事件是 否發(fā)生來確定的。在實(shí)際操作當(dāng)中，無信紙?jiān)敿?xì)的成本估算中是否包括了意外 事件，項(xiàng)目預(yù)算都應(yīng)列支一筆應(yīng)急儲(chǔ)備金。在形成項(xiàng)冃預(yù)算時(shí)遇到的第二個(gè)問題是如何對(duì)待通貨膨脹。典型地，詳細(xì) 成本估算是按照美元現(xiàn)價(jià)來編制的，同時(shí)追加一個(gè)以百分比形成出現(xiàn)的反應(yīng)通 貨膨脹成本的列項(xiàng)，即通常所說的通貨膨脹準(zhǔn)備金。這筆通貨膨脹準(zhǔn)備金根據(jù) 通膨脹的實(shí)際發(fā)生水平所引發(fā)的成本被

8、分配至各具具體的成本項(xiàng)目上。4一個(gè)設(shè)計(jì)事務(wù)所的項(xiàng)目預(yù)算。一個(gè)小的項(xiàng)目預(yù)算示例見表42。這是一個(gè)為具體項(xiàng)日進(jìn)行設(shè)計(jì)的設(shè)計(jì)公司 的預(yù)算。盡管這個(gè)預(yù)算涵蓋了這家設(shè)計(jì)公司在項(xiàng)目上的所有工作，然而其他的 組織也應(yīng)有其自己的項(xiàng)目預(yù)算。在表42當(dāng)中，不但有一個(gè)匯總預(yù)算，同時(shí)還有 一個(gè)設(shè)計(jì)部的人工費(fèi)用明細(xì)表。為了成本報(bào)告的連續(xù)性和便于管理上的控制， 人工費(fèi)按設(shè)計(jì)部、建筑部和環(huán)境部3個(gè)部門來進(jìn)行匯總。表42中只列出了設(shè)計(jì) 部和詳細(xì)預(yù)算，而后勤等其他部門的詳細(xì)預(yù)算理應(yīng)同時(shí)列出，此表省略了。在 設(shè)計(jì)部，總是勞動(dòng)力成本是由為項(xiàng)目工作的所有人員的工資累加，而得到的。 為了完成這項(xiàng)工作，需要一些區(qū)分組織內(nèi)部不同人員工資及

9、績(jī)效考評(píng)的方法， 而通常我們會(huì)按項(xiàng)目各任何所需實(shí)際工時(shí)的估算來進(jìn)行這項(xiàng)工作。最后，這個(gè) 預(yù)算只能為組織內(nèi)部的特定目標(biāo)服務(wù)。在向客戶提交財(cái)務(wù)單據(jù)和報(bào)告時(shí)，管理 費(fèi)和應(yīng)急費(fèi)在直接勞動(dòng)力成本的基礎(chǔ)上，以固定百分比匯總累加的形式出現(xiàn)。表42 個(gè)設(shè)計(jì)事務(wù)所的項(xiàng)冃預(yù)算示例分類預(yù)算匯總/美元人員所在部門建筑學(xué)67251.00設(shè)計(jì)部45372.00環(huán)境部28235.00合計(jì)140858.00其他直接費(fèi)用差旅2400.00后勤1500.00通信600.00計(jì)算機(jī)服務(wù)1200.00合計(jì)5700.00管理費(fèi)175869.60應(yīng)急費(fèi)與利潤(rùn)95700.00合計(jì)418127.60工程部人員明細(xì)高級(jí)工程師11.562.00

10、工程師21365.00技術(shù)人員12654.00合計(jì)45372.004.2個(gè)承包商的項(xiàng)目預(yù)算。4-3顯示了一個(gè)承包商的簡(jiǎn)單項(xiàng)目的預(yù)算。該項(xiàng)日為一個(gè)承建碼頭施工的項(xiàng) 目。和前而的例子一樣，這里把成本也分為直接成本和間接成本兩種。在直接 成本里而，又將支出劃分為材料費(fèi)、合同分包費(fèi)、臨時(shí)工作費(fèi)和機(jī)械費(fèi)。這個(gè) 預(yù)算是按不同的項(xiàng)次一匯總的，具體成本報(bào)告中的成本數(shù)據(jù)可以對(duì)43所示的匯 總承算進(jìn)行補(bǔ)充和支持。完工利潤(rùn)和應(yīng)急費(fèi)可在表43中1715147美元的基本預(yù) 算上另行計(jì)算。起迄日期工作內(nèi)容2010年7月10日2010年7 月17日（第六學(xué)期，19周）確定畢業(yè)設(shè)計(jì)選題，并下達(dá)畢業(yè)設(shè)計(jì)任務(wù)書。2010年7月1

11、7日2010年8月30 h根據(jù)所選畢業(yè)設(shè)計(jì)題目進(jìn)行準(zhǔn)備工作。2010 年 9 月 9 fi 2010 年 9 月19日（第七學(xué)期1-2周）根據(jù)所選題目，并進(jìn)入設(shè)計(jì)算量的主要工作中。2010年9月20日2010年按擬定的日程，進(jìn)行施工圖預(yù)算及綜合單價(jià)計(jì)算。完11月28 h （第七學(xué)期3-12；成畢業(yè)設(shè)計(jì)。周）ij2010年11月28日2010年由指導(dǎo)教師和評(píng)閱教師分別對(duì)畢業(yè)設(shè)計(jì)進(jìn)行評(píng)閱和評(píng)定成 12月12 h （第七學(xué)期13-14績(jī)。周）|:2010年12月12日2010年12月19日（第七學(xué)期15周）進(jìn)行論文答辯。指導(dǎo)教師（簽名）：2010 年9 月19 日the project budget

12、for cost control on a project, the construction plan and the associated cash flowestimates can provide the baseline reference for subsequent project monitoring andcontrol. for schedules, progress on individual activities can be compared with theproj ect schedule to monitor the progress of activities

13、. contract and job specificationsprovide the criteria by which to assess and assure the required quality of construction- the final or detailed cost estimate provides a baseline for the assessment of financial performance during the project. to the extent that costs are within the detailed cost esti

14、mate， then the project is thought to be under financial contro 1 overruns in particular cost categories signal the possibility of problems and give an indication of exactly what problems are being encountered- expense oriented construction planning and control focuses upon the categories included in

15、 the final cost estimation-for control and monitoring purposes, the original detailed cost estimate is typically converted to a project budget, and the project budget is used subsequently as a guide for management- specific items in the detailed cost estimate become job cost elements - expenses incu

16、rred during the course of a project are recorded in specific job cost accounts to be compared with the original cost estimates in each category. thus, individual job cost accounts generally represent the basic unit for cost contro 1. alternativelyjob cost accounts may be disaggregated or divided int

17、o work elements which are related both to particular scheduled activities and to particular cost accounts. in addition to cost amounts, information on material quantities and labor inputs within each, job account is also typically retained in the project budget. with this information, actual materia

18、ls usage and labor employed can be compared to the expected requirements. as a result, cost oveituns or savings on particular items can be identified as due to changes in unit prices, labor productivity or in the amount of material consumed.the number of cost accounts associated with a particular pr

19、oject can vary considerably. for constructors, on the order of four hundred separate cost accounts might be used on a small project. these accounts record all the transactions associated with a project. thus, separate accounts might exist for different types of materials, equipment use, payroll, pro

20、j ect office, etc. both physical and non一physical resources are represented, including overhead items such as computer use or interest charges. table 4一1 summarizes a typical set of cost accounts that might be used in building construction- note that this set of accounts is organized hierarchically,

21、 with seven major divisions(accounts 20 1 to 207)and numerous subdivisions under each division- this hierarchical structure facilitates aggregation of costs into pre一defined categories； for example, costs associated with the superstructure(account 204)would be the sum of the underlying subdivisions(

22、ie. 204. 1, 204. 2, etc. ). the sub一 division accounts in table 4一1 could be further divided into personnel, material andother resource costs for the purpose of financial accountin9.table 4-1 illustrative set of project cost accounts206installed equipment(elevators, revolving doors, mailchutes, etc.

23、)207fencingin developing or implementing a system of cost accounts，an appropriate numbering or coding system is essential to facilitate communication of information and proper aggregation of cost information- particular cost accounts arc used to indicatc the expenditures associated with specific pro

24、jects and to indicate the expend it urcs on particular items throughout an organization. these arc examples of different perspectives on the same information, in which the same information may be summarized in different ways for specific purposes. thus, more than one aggregation of the cost informat

25、ion and more than one application program can use a particular cost account. separate identifiers of the type of cost account and the specific project must be provided for projeet cost accounts or for financial transactions. as a result, a standard set of cost codes such as the masterformat codes ma

26、y be adopted to identify cost accounts along with project identifiers and extcnsions to indicatc organization or job specific needs . similarly the use of databases or,at a minimum , inter-communicating applications programs facilitate access to cost information.converting a final cost cstimate into

27、 a project budget compatible with all organization s cost accounts is not always a straightforward task cost estimates are generally disaggregated into appropriatc functional or resource based project categories. for example, labor and material quantities might be included for each of several physic

28、al componcnts of a project. for cost accounting purposes, labor and material quantities arc aggregated by type no matter for which physical component they arc employed- for example, particular ty pcs of workers or mate rials might be used on numerous different physical components of a facility. more

29、over, the categories of cost accounts cstablishcd within an organization may bear little resemblance to the quantities included in a final cost estimate. this is particularly true when final cost cstimates are prepared in accordance with an external reporting requircmcnt rather than in view of the e

30、xisting cost accounts within an organization.one particular problem in forming a projeet budget in terms of cost accounts is the trcatment of contingency amounts. these allowances arc included in projcct cost estimates to accommodate unforeseen events and the resulting costs. however, in advance of

31、project completion, the source of contingency expenses is not known. realistically, a budgct accounting item for contingency allowance should be established whenever a contingency amount was included in the final cost estimate.a second problem in forming a project budgct is the treatment of infation

32、. typically, final cost estimates arc formed id terms of real dollars and an item reflecting inflation costs is added on as a pcrcc nt age. this inflation allowance wou 1 cl then be allocated to individual cost items in relation to the actual expccted inflation over the period for which costs will b

33、e incurred.example 4- 1 project budgct for a design office-an example of a small proj cct budget is shown in table 4-2.this budget might be used by a design firm for a specific design project. while this budget might represent all the work for this firm on the project, numerous other organizations w

34、ou1d be involved with their own budge ts. in table 4-2, a summary budg ct is shown as well as a det ailed listing of costs for individuals in the engineering division. for the purpose of consistency with cost accounts and managerial control, labor costs arc aggregated into three groups： the engineer

35、ing, architectural and environmental divisions, the detailed budget shown in table 4-2 applies only to the engineering division labor； other detailed budgcts amounts for categories such as supplies and the other work divisions would also be prepared. note that the salary costs associated with indivi

36、duals arc aggregated to obtain the total labor costs in the engineering group for the project. to perform this aggregation, some means of identifying individuals within organizational groups is required. accompanying a budget of this nature, some estimate of the actual manhours of labor required by project task wou 1 d also be prepared. finally, this budgct might be used for internal purposes alone. in submitting financial bills and reports to the client, overhead and contingcncy amounts might be comb