工程造价专业外文文献翻译(中英文对照

1、山东建筑大学毕业设计外文文献及译文外文文献：ProjectCostControl: The Way it WorksBy R. Max WidemanIn a recent consulting assignmentwe realized that there was somelack of understandingof the whole systemof project cost control, how it is setupand applied. So we decidedto write up a description of how it works. Project cost

2、 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 not satisfactory then you make adjus

3、tmentsas necessaryto the work in progress,and repeatthe cycle atsuitableintervals. If the endresultsget really out of line with the baselineplan, you may haveto changethe plan. More likely, therewill be (or havebeen) scopechangesthat changethe referencebaselineswhich meansthat every time that happen

4、syou haveto changethe baselineplan 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,and we might as well start at the beginning. So let us fol

5、low 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 for (a capital) Appropriation (for execution), Work Package

6、sand the Work Breakdown Structure, the Project Charter (or Brief), the Project Budget or Cost Plan, Earned Value and the Cost Baseline. All of thesecontribute to the organization'sability to effectively control project costs.FootnoteI am indebted to my friend Quentin Fleming, the guru of Earned

7、Value, for checking and correcting my work on this topic.The BusinesCaseandApplicationfor (executionFundingIt is important to note that project cost control is most effective when the executive managementresponsible has a good understandingof how projects should unfold through the project life span.

8、This meansthat they exercise their responsibilities at the key decision points betweenthe major phases.They must also recognize the importance of project risk management for identifying and planning to headoff atleastthe most obvious potential risk events.In theproject'SDoncepPhase? Every projec

9、t starts with someoneidentifying an opportunity or need.That is usually someone of importance or influence, if the project is to proceed, and that person often becomes the project's sponsor.?To determinethe suitability of the potential project, most organizationscall for the preparation of a &qu

10、ot;BusinessCase"and its "Order of Magnitude" costto justify the value of the project sothat it can be comparedwith all the other competing projects. This effort is conductedin the Concept Phaseof the project and is done as a part of the organization'smanagementof the entire projec

11、t portfolio.? The cost of the work of preparing the Business Case is usually covered by corporate managementoverhead,but it may be carried forward as an accounting cost to the eventual project. No doubt becausethis will provide a tax benefit to the organization.The problem is, how do you then accoun

12、tfor all the projectsthat are not so carried forward? If the Business casehas sufficient merit, approval will be given to proceed to a Development andDefinition phase.In theproject'S)evelopmendkr DefinitionPhase? The objective of the Development Phaseis to establish a good understanding of the w

13、ork involved to producethe required product, estimatethe costand seekcapital funding for the actual execution of the project.? In a formalized setting, especiallywhere big projects are involved, this application for funding is often referred to as a Requestfor (a capital) Appropriation (RFA) or Capi

14、tal Appropriation Request(CAR).?This requiresthe collection of more detailedrequirementsand datato establishwhat work needs to be done to produce the required product or "deliverable". From this information, a plan is prepared in sufficient detail to give adequateconfidence in a dollar fig

15、ure to be included in the request.?In a less formalized setting, everyonejust tries to muddle through.Work PackagesmdtheWBSThe ProjectManagemenPlan,Projec1Briefor Projectcharter?If the deliverable consistsof a number of different elements,theseare identified andassembled into Work Packages(WPs) andp

16、resentedin the form of aWork Breakdown Structure (WBS).? Each WP involves a set of activities, the "work" that is plannedand scheduledasa part of the Project ManagementPlan. Note, however,thatthe planning will still be at a relatively high level, and more detailedplanning will be necessary

17、during execution if the project is given the go ahead. ?This Project ManagementPlan, by the way, should becomethe "bible" for the execution phase of the project and is sometimesreferredto asthe "Project Brief" or the "Project Charter".? The cost of doing the various act

18、ivities is then estimated and these estimated costs are aggregated to determine the estimated cost of the WP. This approach is known as "detailed estimating" or "bottom up estimating". There are other approachesto estimating that we'll come to in a minute. Either way, the res

19、ult is an estimatedcost of the total work of the project.Note: that project risk managementplanning is an important part of this exercise. This should examine the project's assumptionsand environmental conditions to identify any weaknessesin the plan thus far, and identify those potential risk e

20、vents that warrant attention for mitigation. This might take the form of specific contingency planning, and/or the setting aside of prudent funding reserves.Requestfor capitalConvertingheestimate? However, an estimate of the work alone is not sufficient for a capital request.To arrive at a capital r

21、equestsomeconversion is necessaryfor example,by adding prudentallowancessuchas overheads,a contingency allowance to cover normal project risks and managementreservesto cover unknowns and possible scopechanges.?In addition, it may be necessaryto convert the estimating data into a financial accounting

22、format that satisfiesthe corporateor sponsor'sformat for purposesof comparisonwith other projectsand consequentfunding approval.?In practice all thedatafor the type of "bottom up" approachjust describedmay not be available. In this case alternative estimating approachesare adopted that

23、 provide various degrees of reliability in a "top down" fashion. For example:Order of Magnitude estimate -a "ball park" estimate,usually reservedfor the conceptphaseonlyAnalogous estimate -anestimatebasedon previoussimilar projectsParametricestimate -anestimatebasedon statistical

24、relationshipsin historical data? Whichever approachis adopted,hopefully the sum thus arrived at will be approved in full and provesto be satisfactory! This is the trigger to start the Execution Phaseof the projectNote: Somemanagementswill approvesomelessersum in the mistakenbelief that this will hel

25、p everyoneto "sharpentheir pencils" and "work smarter"for the benefit of theorganization. This is a mistakenbelief becausemanagementhasfailed to understandthe natureof uncertainty and risk in project work. Consequently,the effect is more likely to result in "corner cutting&q

26、uot; with an adverseeffect on product quality, or reduced product scope or functionality. This often leadsto a "game" in which estimatesare inflated so that managementcan adjust them downwards. But to be fair, managementis also well awarethat if money is over allocated, it will get spentan

27、yway. The smart thing for managementsto do is to set asidecontingent reservefunds, varying with the riskinessof theproject, and keepthat money undercareful control.OwnershipofapprovedCapital? If senior management approves the RFA as presented, the sum in question becomes the responsibility of the de

28、signated project sponsor. However, if the approved capital request includes allowancessuch as a "Management Reserve", this may or may not be passedon to the project's sponsor,dependingon the policies of the organization.? For the approved RFA, the project sponsorwill, in turn, further

29、delegateexpenditure authority to the project's project managerand will likely not include any of the allowances.An exception might be the contingencyallowancesto cover the normal variations in work performance.? The net sum thus arrived at constitutesthe project manager'sApproved Project Bud

30、get.Note: If managementdoes notapprovethe RFA, you should notconsiderthis a project failure. Either the goals, objectives,justification and planning needrethinking to increasethe value of the project's deliverables, or senior management simply has higher priorities elsewhere for the available re

31、sourcesand funding.The Project'sExecutiorPhaseTheprojectmanager'SrojectBudgetesponsibility?Once this Approved Project Budget is releasedto the project manager,a reverseprocessmust take place to convert it into a working control document. That is, the money available must be divided amongstth

32、e various WBS WPs that, by the way, have probably by now beenupgraded! This results in a project execution Control Budget or Project Baseline Budget, or simply, the Project Budget. In some areasof project managementapplication it is referred to as a Project Cost Plan.?On a large project where differ

33、ent corporate production divisions are involved, there may be a further intermediate step of creating "Control Accounts" for the separatedivisions, so that each division subdividestheir allocated moneyinto their own WBS WPs.? Observe that, since the total Project Budget received formal app

34、roval from Executive Management, you, as project manager, must likewise seek and obtain from Executive Management, via the project's sponsor, formal approval for any changes to the total project budget. Often this is only justified and accepted on the basis of a requested Product Scope Change.?

35、In such a casethe project's sponsorwill either draw down on the managementreservein his or herpossessionor submit a supplementaryRFA to uppermanagement.? Now that we have the Project Budget money allocated to Work Packageswe can further distribute it amongstthe various activities of each WP so t

36、hat we know how much money we haveasa "Baseline" cost for eachactivity.?This provides us with the baseof referencefor the cost control function. Of course,depending on the circumstancesthesamething may be done at the WP level but the ability to control is then at a higher and coarserlevel.

37、Useofthe EarnedValuetechnique? If we have the necessarydetails another control tool that we can adopt for monitoring ongoing work is the "Earned Value" (EV) technique.This is a considerableart and sciencethat you must learn aboutfrom texts dedicatedto the subject.? But essentially,you take

38、 the costsof the scheduleactivities and plot them as a cumulative total on the appropriatetime base.Again you can do this at the activity level, WP level or the whole project level. The lower the level the more control information you have available but the more work you get involved in.The CostBase

39、line ?This plannedreferenceS-curveis sometimesreferredto asthe"Cost Baseline", typically in EV parlance. That is, it is the "Budgeted Cost of Work Scheduled” (BCWS), or more simply the "PlannedValue" (PV).? Observethatyou needto modifythis CostBaselineeverytime there is an a

40、pprovedscope change that has cost and/or schedule implications and consequently changes the project's Approved Project Budget.? Now, as the work progressesyou can plot the "Actual Cost of Work Performed" (ACWP or simply "Actual Cost" - AC).?You can plot otherthings aswell, se

41、ediagram referred to above,and if you don't like what you seethen you needto take "Corrective Action".CommentaryThis whole processis a cyclic, situational operation and is probably the source of the term "cycle" in the popularly misnamed"project life cycle".As an as

42、ide, the EarnedValue pundits offer various other techniqueswithin the EV process designedto aid in forecastingthe final result, that is, the "Estimate At Completion" (EAC). EAC is what you should really be interested in becauseit is the only constant in a moving project. Therefore, these e

43、xtendedEV techniquesmust be consideredin the same realm of accuracy as top-down estimating. They are useful, but only if you recognize the limitations and know what you aredoing!But, as we said at the beginning, it is a lot more difficult to do in practice -and involves a significant amountof work.

44、But, let's faceit, that's what project managersare hired for, right?11中文译文：项目成本控制：它的工作方式R.马克斯怀德曼我们在最近的咨询任务中意识到，对于整个项目成本控制体系是如何设置和应用的这 个问题，我们仍有一些缺乏了解。因此，我们决定写出它是如何工作的说明。从理论上讲， 项目成本控制并不难。首先，建立一套参考基准。然后，按照工作的进展，监察工作，分析结果显示，预测 最终结果并与参考基线作比较。如果最终结果不令人满意，那么你要对正在进行中的必要 的工作进行调整，并在适当的时间间隔内重复循环。如果最终结果

45、已经与基线计划脱节， 你可能不得不改变计划。更有可能的是，将会有（或已经）变化的范围改变参考基线，这 意味着，每一次范围发生变化，无论如何你都必须改变基线计划。但是通过项目数量未能控制成本，证明在实践中，项目成本控制是很难真正实施的。 我们将看到，它还涉及到相当数量的工作，因此，我们不妨在一开始就启动它，通过整个 项目的线程寿命来进行工程造价控制。同时，我们将借此机会指出几个显著的适当的地方文件。这些措施包括商业案例， （资本）请求拨款（执行），工作包和工作分解结构，项目章程（或摘要），项目预算或 成本计划，获得的价值和成本基准。所有这些都有助于提高该组织有效地控制项目成本的 能力。脚注我要感

46、谢我的朋友，大师昆汀？弗莱明，检查和纠正我关于这一主题的工作。（执行）资助的商业案例和应用重要的是要注意，当负责的执行管理者对项目应如何通过项目寿命展开这个问题有很 好的理解时，项目的成本控制是最有效的。这意味着，他们在主要阶段的关键决策点之间 行使自己的责任。他们还必须认识到，至少对最明显的潜在危险事件，用于查明和规划掌 管关闭的项目风险管理的的重要性。在项目的概念阶段?每一个项目都由确定的机会或需要的人开始。通常是有一定重要性或影响力的人， 如果该项目继续进行，这个人往往成为该项目的赞助者。?为了确定潜在项目的适用性，大多数组织呼吁编制“商业案例”和“量级”的成本, 以证明该项目的价值，使

47、其可以与所有其他项目竞争。?企业的商业案例的准备工作成本通常包括管理开销，但它可结转为最终项目的会计 成本。毫无疑问，因为这将为该组织提供一个税务利益。问题是，你如何再占有所有不结 转项目？?如果有足够的商业案例的优点，赞助者将继续发展和定义阶段。在该项目的发展或定义阶段?在开发阶段的目标是建立一种涉及到生产所需的产品，估计成本，并为该项目的实 际执行寻求资本资金的良好的工作的认识。?在正式的设置，尤其是在涉及大项目中，这个拨款申请通常简称为（大写）（RFA拨款或资本拨款请求（CAR。?这需要更详细的要求和数据的收集，建立什么工作需要来完成生产所需的产品或“交付”。从这个信息来看，一个准备足够

48、的细节计划在一美元的数字请求上给予足够的 信心。?在一个不太正式的设置中，每个人都只是试图蒙混过关工作包和WBS项目管理计划，项目简介或项目宪章?如果可交付的成果由一些不同元素组成，这些都是确定和组装工作包（WPS,并在工作分解结构（WBS的形式提交。?每个的W您及的一系列活动，计划和计划的一部分作为“工作”项目管理计划。但是请注意，如果该项目在执行过程中前进，将该规划水平变得更高，更详细，将是必要的。?该项目管理计划的方式，应该成为该项目“圣经”的执行阶段，同时它有时被称为 “项目简介”或“项目宪章”。?然后估计各种活动的成本，这些估计费用汇总以确定的 WP勺估计成本。这种方法作 为“详细估

49、算”或“自下而上估算”而为人知晓。还有其他的方法来估算，我们将在一分 钟内到达。无论哪种方式，结果都是该项目的总工作的估计费用。注：该项目的风险管理规划，是这次演习的一个重要组成部分。这应该检查该项目的假设 和环境条件，以确定该计划中的任何弱点，到目前为止，并找出值得注意缓解这些潜在的 风险事件。这可能采取具体的应急计划的形式和/或预审慎的资金储备。资本要求转换的估计?然而，单独的工作的一个估计是没有足够资本要求的。为到达一定的资本要求，一 些转换是必要的，例如，通过加入审慎津贴如开销，一个应急的津贴，以弥补包括未知和 可能的范围变化的正常的项目风险和管理储备。?此外，财务会计格式转换成估算数据可能是必要的，以满足有目的的企业或赞助商 的形式与其他项目比较和随之而来的拨款。?刚才所描述的方法中，所有的数据类型为“自下而上”，在实践中可能无法使用。在这种情况下，替代的估算方法是在时尚中通过提供不同程度的“自上而下”的可靠性。 例如：订购数量级的估计-“球公园”估计，通常只为概念预留类似的估计-根据以前类似项目的预算参数估计-基于对历史数据的统计关系估计?无论采用哪种方法，这种希望总和能被全面批准和证明是令人满意的！这是启动该 项目的执行阶段。注：有些管理层