评估成本控制系统

1、原文：Assessment of cost control systemsThe most important function that facilitates construction organizations to accomplish profit maximization is cost control. However, the absence of a well established cost control system has caused failures to many Thai contractors especially during the current ec

2、onomic recession period. To comprehensively understand cost control systems in practice, this study theoretically assessed effectiveness as well as the deficiencies of the 'traditional' systems the 'effective' systems. In addition, by contrasting what are found in 'effective'

3、 systems but not found in 'traditional' systems, critical attributes most contributing to the systems' successfulness were identified so that the improvement steps can be suitably prioritized. The validated findings indicated remarkable contrasts between 'traditional' and 'ef

4、fective' systems. Two critical aspects,including advancement of cost control framework and systematic participation of site personnel in cost control, were found to be the major differences. Interestingly, similar conditions were encountered in various countries such as Greece, Pakistan and Aust

5、ralia; hence suggestions from this study could be internationally useful.In actuality, contractors perceive cost control as a pre-requisite factor towards profit maximization. An unprecedented growth in the Thai construction industry since the late 1980s had rotated the market to be the contractors&

6、#39; in which high profit margin could be facilely accommodated in bid quotation. A roll of forthcoming projects continually offered and contracted without intermission thus allowed contractors to luxuriate in advanced payment and credit from suppliers. This healthy cash flow situation, unfortunatel

7、y, could be predominant over real profit materialization. Actual symptoms of unsystematic cost control in most Thai construction companies have been concealed until apparent recession of the economy in 1997. Severe declination of the Thai GDP and construction growth rates shown has given rise to bus

8、iness failures in many organizations. Equally worse, for the others surviving, extremity of nightmares in the ultimately low-demand market is still unpredictable.Cost control systemDespite extensive literatures reviewed in cost control, an integrated view of the system was not portrayed. The system

9、functions were mostly discussed in isolated fashion, for instance, estimating budgeting, monitoring and analysing, and reporting. Furthermore, most previous research works concentrated more on theoretical concepts rather than operation in the real-complicated environment.Applying a synergetic approa

10、ch, the integrated view of the cost control system is proposed to enhance value of past efforts. As a main framework, the cost control system in this paper is defined as a kind of information system that aims to provide management with timely and accurate cost information so that timely proper corre

11、ctive actions can be taken. In addition, management information can be stored in a historical databaseand, in turn, serves as a feedback for future estimation. The system consists of three main parts, namely, cost control framework, cost control functions and management information.To solidify a spe

12、cific set of objectives, a pre-survey of existing cost control systems in Thai large-scale construction organizations was primarily conducted. A contact list of the top 100 organizations in terms of turnover was achieved through collaboration with the Thai Contractors Association (TCA). Each contrac

13、t ever handled by these organizations covers a project area equivalent to over 30000 or has approximate value of more than 100 million Baht (3 million $US). Introductory letters were sent to the top 100 contractors requesting assistance on the preliminary survey of their cost control systems. Teleph

14、one interviews were followed up. Two focal points regarding the recent development of cost control system and the system's ability to indicate the on-going cost status of each work item were investigated.The result elaborated indicated that the cost control systems in most organizations have not

15、 been changed much from the past. Out of 100 organizations, only five have initiated a development plan and only two of them have successfully implemented their cost control systems. Based upon this finding, two types of the system can be categorized. First, the 'traditional' system, commonl

16、y found in most organizations, is the system that has never been seriously developed and implemented.Secondly, the 'effective' system is the system that has been seriously and continuously improved until managementinformation that facilitates decision making for timely and proper corrective

17、actions as well as estimating process in future projects can be obtained. This type of system, unfortunately, is exceptionally found in a few organizations.ObjectivesTo achieve better understanding of how the existing systems in real practices are being operated and thereby formulate focal aspects f

18、or improvement, the specific objectives of this paper were to:? Conduct a comparative assessmentbetween 'traditional' and 'effective' cost control systems in accordance with the integrated system view including cost control framework, cost control functions and management information

19、.? Identify critical attributes that most contrib ute to the system successfulness by contrasting what are found in 'effective' systems but not found in 'traditional' systems.MethodologyQualitative research, particularly 'case study', that persuades through rich depiction and

20、 strategic comparison across cases (Firestone, 1987), was chosen as the key methodology in this study. For cases sampling, the 'theory based' and 'typical case' strategies proposed by KUZEL (1992) and Patton (1980) was ground for selecting the cases of 'effective' and 'tr

21、aditional' cost control systems, respectively. Besides, the 'multiple case' strategy (Yin, 1991) that can add confidence to findings was also applied. Because of the classified nature of cost information, most organizations, unfortunately, were reluctant to allow researchers an in-depth

22、investigation. Two organizations that qualified as 'traditional' systems were volunteers and the two organizations that qualified as 'effective' systems were persuaded to participate in the assessment. The profiles of the sampled organizations are shown in Table 2. It should be noted

23、 that the names of the caseshave been changed by randomly assigned the sequence A, B, C, D for confidentiality and unbiased analysis.Measure identification and system assessmentBased on the integrated view of the cost control system shown in, this section selectively elaborates substantial aspects a

24、nd essenceof each component, thereby identifying measures that enable system evaluation. To maintain continuity, comparative discussion of the assessed results among the four cases is also presented. This section consists of two main parts including (1) cost control framework, and (2) cost control f

25、unctions and management information.Cost control frameworkThis part consists of three substantial factors, namely Work Breakdown Structure (WBS), Cost Code and Earned Value Concept. The essenceof these factors was widely discussed by many researchers. It is well accepted that these factors must be a

26、ppropriately employed as a critical frame for cost control system. With well-established framework, management can systematically manage the project in small manageable fashion and will not be overwhelmed by information explosion during construction phase. A pattern of proper cost control framework

27、is illustratedWork breakdown structureA task-oriented family tree of activities widely known as WBS is indispensable for project cost control. Unemployment or improper design of this structure can cause a chain of deficiencies in all cost control functions. Commencing with estimating and budgeting,

28、work items may be duplicated, overlooked, or shelter inadequate details. This ineffective control reference, therefore, cannot be served as a guideline for systematic monitoring as well as comprehensive analysing. Finally, an evaluation of project outcome and establishment of historical cost data ca

29、n also be ineffective.Systematic structureThe project must be partitioned into manageable elements of work for which budgets and expenditures can be systematically controlled. Formation of the WBS must begin by subdividing, or partitioning the project objective into successively smaller work element

30、s until the lowest level to be reported on or controlled is reached.Compliance with accounting codeWhen an accounting system is integrated within the cost control system, not only data processing can be substantially speeded up but also many frauds can be avoided. For instance, the account payable c

31、hecking system can directly verify whether invoices of each work item are still under-budget and should be paid or not. Furthermore, account reports generated at head office and job cost reports generated at site can be crosschecked for ensuring accuracy.Cost statusIf the company employs the earned

32、value concept, cost status at a given progress can be identified. The cost status can be defined as Cost status = earned value total actual expenditure used to accomplish a given earned progress; when (Positive value = underrun, negative value = overrun), and Earned value = budget unit price x actua

33、l quantity in place By identifying the cost status, management gains an insight on whether and how much, at a given progress, the total actual expenditure of each item has been over or under the established budget. At a given progress, the cost status can be identified before the finishing of the wo

34、rk item so that timely proper corrective actions can be taken before being too late. Significantly, an effective report format should contain both: (1) comparison among actual quantity in place or percent progress, budget and total actual expenditure that is used to accomplish the earned progress, a

35、nd (2) calculated earned value and cost status.Cost control functionsReferring to the previous part, the assessment of the control framework probably enables the author to summarize effectiveness as well as deficiencies of each audited system. However, to acquire more confidence and a richer picture

36、, assessment of each control function has to be taken into account. Subjected to research constraints, efforts spent in this section did not try to cope with all excessive detail in real practices, yet it valuably covers all critical aspects.This part broke down into seven sub-sections consisting of

37、 one supported function estimating and six functions for cost control budgeting, monitoring, analysing, reporting, corrective action, and post-evaluating. The cost control function breakdown structure shown illustrates major components in each function.Advancement of cost control frameworkThe result

38、s indicated that control framework applied in the 'effective' system incorporated more advanced theoretical framework than the 'ineffective' system.Three critical advancementswere found to be successful contributions for effective system functions. First, one integrated control frame

39、 (WBS and CBS) sheltering adequate level of detail facilitates monitoring of actual expenditures of each work item in terms of activity progress. Secondly, incorporated with application of the earned value concept, cost status can be identified before finishing of each work item, thus allowing timel

40、y and proper corrective actions. Thirdly, the integration of an accounting system within the cost control system not only substantially synchronizes on-site and head office data transferring but also ensures accuracy and consistency of the control mechanism.Systematic participation of site personnel

41、 in cost controlAnother critical difference between 'effective' and 'ineffective' systems is systematic participation of site personnel in cost control. The 'effective' system involving participation of project manager (site) in the decision for budget allocation enables in a

42、chieving a realistic budget and transferring the goals of the company to on-site management. Then, clarity of site responsibilities in monitoring, analysing and reporting the cost status do motivate site personnel to consciously exercise corrective actions on daily basis.In view of the whole system,

43、 the results of the case studies clearly showed that both organizations with 'ineffective' control framework also do not encourage the site participation programme. Practically, the head office does not let site personnel know the budget and assigns them control only in terms of quantity. Fo

44、r cost monitoring, analysing and reporting, the responsibility is taken by accountants who can generate information based on bills and invoices. As a result, the generated cost information cannot reflect the real on-site situation and cannot provide great benefits to management to take proper and ti

45、mely corrective actions. On the other hand, the others with 'effective' control framework also have systematic participation of site personnel in cost control, which undoubtedly contributes to the goal achievement. To improve the 'ineffective' system, the first appropriate pace would

46、 fall in advancing the cost control framework. After this advancement is significantly improved, the concentration can be switched to the systematic participation of site personnel in cost control so that a more effective system can be achieved.Although this study has focused on cost control practic

47、es in Thailand, a developed theoretical assessmentframework would be of use to the international community. In addition, common practices have been interestingly found in various countries. Earned value concept has not been applied in Greek construction organizations. Pakistani construction companie

48、s collect feedback data only through monthly cost bills. The lack of any truly site-based control system was significantly found in Australia. It is apparent that conditions in these countries are still very much near the Thai, therefore, the suggestions of this study would be widely applicable. How

49、ever, to confidently generalize these findings, more case studies in different countries need to be undertaken.Source:Reinhardt,2001“. Engineering,Construction and Architectural Management.” Harvard business review”译文：评估成本控制系统成本控制最重要的功能是有利于施工组织完成利润最大化。 然而，一个完善 的成本控制体系情况下会造成故障， 尤其是许多泰国承包商在目前的经济衰退时 期。

50、全面理解成本控制在实践中这项研究在理论上的有效性，以及评估“传统” 系统与“有效”系统的不足之处。此外，通过对比发现是有效的系统而不是传统 的系统的最重要属性，促进了系统成功制度的改进措施以便能够找到适当的优 先。有效的调查显示“传统”系统和“有效”系统的反差显著。两个重要方面， 其中包括进步的成本控制框架和现场人员参与成本控制系统， 被认为是最主要的 差异。有趣的是，在相同条件下，不同的国家都有如希腊，巴基斯坦和澳大利亚 的遭遇。因此，该研究建议对国际也是有用的。实际上， 承建商认为成本控制是实现利润最大化的先决条件。 在泰国建筑行 业空前增长的 20 世纪 80年代后期以来，市场的承包商高

51、利润率可以容纳投标报 价。即将推出的项目， 不断提供并经中场从而允许承建商签约奢侈的先进供应商 付款和信用。 不幸的是，在这种健康的现金流动情况下， 实际利润可能超过物化 为主。泰国建筑公司一直在隐瞒成本控制的无系统症状，直至经济于1997 年明显衰退。严峻的泰国国内生产总值的增长率在许多组织显示建设已经引起了商业 上的失败。同样糟糕的是，其他幸存下来的， 最终的噩梦在低需求市场仍难以预 料。成本控制系统尽管有很多的文献讨论成本控制， 但没有综合考虑系统的方法。 主要论述了 系统功能的孤立方式，例如，估计，预算，监测，分析和报告。此外，过去大多 数集中在研究工作理论方面的概念，而不是实际运行环

52、境。成本控制系统的综合考虑是使用一种协同方法以期望提升过去努力的价值。 在本文中， 以往的努力作为主要的成本控制体系框架被定义为一种信息系统， 旨 在为管理提供及时、准确的成本信息以便及时采取适当的纠正措施。此外， 管理 信息系统可以被存储在一个历史数据库里，同样作为反馈为将来的评估奠定基 础。该系统主要由三个主要部分组成，即成本控制框架、 成本控制功能和管理信 息。巩固一套特定的目标， 在泰国一个大型施工组织调查现有的成本控制系统的 活动。一个 100强的组织按照合作取得的成交量是泰国承包工程商会。每一份合 约曾经由这些组织涵盖了工程占地面积相当于超过30万平方米或有大约值超过100万泰铢（

53、300万美元）。介绍信件被寄给百强承包商请求协助初步调查其成本 控制系统。 电话面试进行随访。 两个重点对近年来发展的成本控制系统和系统的 能力成本状态显示项目的各项工作中应注意的问题。结果表明， 阐述了成本控制系统在过去的大多数组织中都没有太多改变。 在 一百个组织中， 只有五个已经发动一场发展计划， 他们当中只有两个人成功落实 了自身的成本控制系统。基于这一发现，系统可以分为两种不同类型。第一，传 统的系统普遍存在于大多数机构， 是系统从来没有发展和实施。其次， 有效系统 的制度是严格的， 为适当及时的矫正行动不断提高到管理信息辅助决策， 以及估 算流程可获得未来的计划。这种类型的系统，不

54、幸的发现在一些特别的组织。目标为了达到更好的理解现有系统在现实中的实践， 从而在操作改进方面制定重 点，本研究的目的在于测定：?进行比较评价“传统”和“有效”之间成本控制系统按照集成系统观点包 括控制框架、成本控制功能和管理信息。?识别重要属性最有助于系统中通过对比发现 “有效”的系统而不是发现 “传 统”的系统。方法在本研究中， 通过丰富的刻画和战略比较来说服的质性研究，特别是 “案例 研究”（费尔斯通，1987年），被选中作为核心方法论。 对于案例样本， 巴顿（1992 年）所推崇的“基于理论的” 和“典型的”案例策略， 是分别选择 “有效”和“传 统”的成本控制系统的有效方法。此外，“多

55、重个案”战略（阴， 1991年）也适 用可以增加结果信心。 不幸的是大多数机构成本信息分类的性质不愿意让研究人 员深入的调查。两个组织系统的传统资格和两个志愿者组织系统的有效资格人参 与评估。应该指出的是，该名称案件已经随着时间的改变而改变，随机序列甲、 乙、丙、丁保密和不带偏见的分析。成本识别和评估测量系统基于成本控制系统集成，本节有选择地阐述了重大方面和各个组件的本质， 从而确定措施，产生评估系统。为保持连续性， 其中四宗个案的评估结果对比讨 论并给出。本节包括两个：（ 1）成本控制框架的主要部分，（ 2）成本控制功能 和管理信息。控制框架这部分包括三个实质性的因素， 即工作分解结构， 成本代码和赢得值的概念。 这些因素的本质受到不少学者的广泛讨论。 这是一个很好的承认这些因素是使用 成本控制系统的关键。良好