工程经济学论文文献翻译

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. 译文：建筑工程与管理作者：贝克尔文摘：间接建设成本国际数据协调中心包括从10到40%或以上的建设项目的总成本,在一定程度上取决于项目的类型和性质。然而,在这个范围内任何位置代表一个项目总成本的重要组成部分,其证明需要更好地理解和开发有效的实践来估计,控制和管国际数据协调中心。当国际数据协调中心实践不提供有意的管理和适当的资源,关键项目的性能结果的影响。知识作为其独特的贡献,本文在定义国际数据协

47、调中心,概述了某些国际数据协调中心创新实践,并识别统计上显著的关键国际数据协调中心实践和项目成果指标之间的关系。经验建议前提上收集的数据通过奖状,结构化面试,和头脑风暴的一组广泛的建筑行业专业人士。统计结果是基于收集的数据通过56个一对一的数据收集的采访主题专家和47个项目级的调查。定性数据过滤、组织、和聚合技术作为教学的指导方针。定量分析的数据进行统计分析,结果显示几个重要国际数据协调中心实践和关键项目的结果之间的关系,包括国际数据协调中心频率之间的正相关评审会议,包括项目经理和现场主管和质量和性价比。介绍：实现财务目标是一个主要评价标准在评估一个建设项目的成功。无情的市场压力挑战建筑公司降

48、低建设成本,提高价值创造的资本改进过程。众多组件成本占总成本的一个特定的项目,包括但不限于设计费用,许可证费用、融资费用、征地和建设成本。这些项目通常分为直接或间接成本承包、会计、税务、和其他用途。文献报道的总成本的百分比是间接的范围从低于10%到40%或更多:“范围20% - 40%”,“一般10%”,和“21%”。因此,建筑行业应该和可以改进工作的评估,控制和管理间接建设成本国际数据协调中心。本文报告的发现由建筑业协会最近完成的项目,探索最佳或创新实践目前用于处国际数据协调中心为了向业主和承包商共同和共享利益从事资本改善项目。本文的目标是： (1)定义国际数据协调中心展示如何分类成本及其优

49、先级; (2)确定主导和创新的行业实践评估,控制和管国际数据协调中心; (3)之间建立一个相关的努力给予评估,控制和管国际数据协调中心(即国际数据协调中心实践)和项目结果的关键指标。这些目标是通过执行一个广泛的文献回顾 (1)国际数据协调中心; (2)进行访谈和调查的行业专家和项目; (3)统计分析调查和访谈的结果。本文报道的平衡上述方法和主要研究结果总结与回顾,研究的局限性,和对未来研究的建议。文献综述：文献综述的主题国际数据协调中心导致大量的间接成本的定义，然而只有一个定义是为间接的建设成本。一个“间接建设成本可以被定义为一个成本,可以确定建设项目而不是一个特定的单位生产。回顾文献还透露，

50、通用条件等方面,一般要求和项目开销与国际数据协调中心通常可以互换使用。然而，文献表明，没有一个公认的分类框架,建筑行业划分建设成本分为直接和间接类。同样认为许多公司一般用于定义间接成本，协同业主和承包商将受益于国际数据协调中心主动讨论使用一个共同的定义。此外，共享框架国际数据协调中心使强大的组织内部项目数据和外部基准与业内并行。操作定义国际数据协调中心许多因素影响成本的定义和划分成直接和间接两组。因此,整个行业不太可能接受一个定义或方法将被采纳。然而,操作定义国际数据协调中心将为行业从业者提供一个工具来进一步理解国际数据协调中心组件，从而增加缔约方之间的信任。本研究的范围仅限于工业实践的调查估

51、计,控制和管理间接的建设成本,而不是所有的间接成本与资本项目有关。图1演示了一个矩阵模型的分类项目成本间接的非建设(即，金融债劵）间接的建设成本(即，项目经理)直接非建设成本(即。设计费用)直接建设费用(即。混凝土材料)尺寸Y:直接间接的 尺寸X：非建筑或建筑对于国际数据协调中心的操作性定义是由三个部分组成：一个词汇定义，分类框架，以及账目的总图。以下词汇的定义给出了国际数据协调中心。间接的建设成本（国际数据协调中心）在提供辅助功能而承担的主要建筑公司的项目费用和共同的总体资源，其中包括：（1）典型的现场施工作业的正确执行;（2）不准确或可行识别用一个直接成本对象，例如，一个离散的建筑活动，以及（3）不掺入输送到雇主的最终物理改进的组件。除了少数例外，国际数据协调中心只建设过程中，只在项目位置发生。在大多数情况下，项目成本显然归因于和支出到单个工程项目，并且通常不会在众多单独建筑项目共享的公共费用。国际数据协调中心优先：通过专家对主题的审议，它被认为是谨慎专注于认为几个关键国际数据协调中心类别的识别和排名中最显著影响项目成果。因此，56主题专家被要求选择四个“最重要的，”一个“最具挑战性”，并根据自己的经验之一的“最浪费的”国际数据协调中心类别。这些行业的专业人士共同拥有19，18，17年的经验，18年的平