评估成本控制系统文献翻译

1、.PAGE ：.；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 c

2、urrent economic 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 systems but not foun

3、d 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 effective systems. Two critical aspects, including ad

4、vancement 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 Australia; hence suggestions from this study could be inter

5、nationally 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 in which high profit margin could be facilely accommoda

6、ted 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, unfortunately, could be predominant over real profit materialization. Ac

7、tual 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 business failures in many organizations. Equally worse, for the

8、 others surviving, extremity of nightmares in the ultimately low-demand market is still unpredictable.Cost control system Despite extensive literatures reviewed in cost control, an integrated view of the system was not portrayed. The system functions were mostly discussed in isolated fashion, for in

9、stance, 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 approach, the integrated view of the cost control system is propo

10、sed 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 corrective actions can be taken. In addition, management informa

11、tion can be stored in a historical database and, 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 specific set of objectives, a pre-survey of existing cost con

12、trol 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 contract ever handled by these organizations covers a project are

13、a 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. Telephone interviews were followed up. Two focal points regardin

14、g the recent development of cost control system and the systems 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 been changed much from the past. Out of 100 organizations, onl

15、y 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, commonly found in most organizations, is the system that has never been seriousl

16、y developed and implemented. Secondly, the effective system is the system that has been seriously and continuously improved until management information that facilitates decision making for timely and proper corrective actions as well as estimating process in future projects can be obtained. This ty

17、pe 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 for improvement, the specific objectives of this paper were to: Conduct a comparat

18、ive assessment between traditional and effective cost control systems in accordance with the integrated system view including cost control framework, cost control functions and management information. Identify critical attributes that most contribute to the system successfulness by contrasting what

19、are found in effective systems but not found in traditional systems.MethodologyQualitative research, particularly case study, that persuades through rich depiction and strategic comparison across cases (Firestone, 1987), was chosen as the key methodology in this study. For cases sampling, the theory

20、 based and typical case strategies proposed by KUZEL (1992) and Patton (1980) was ground for selecting the cases of effective and traditional cost control systems, respectively. Besides, the multiple case strategy (Yin, 1991) that can add confidence to findings was also applied. Because of the class

21、ified nature of cost information, most organizations, unfortunately, were reluctant to allow researchers an in-depth investigation. Two organizations that qualified as traditional systems were volunteers and the two organizations that qualified as effective systems were persuaded to participate in t

22、he assessment. The profiles of the sampled organizations are shown in Table 2. It should be noted that the names of the cases have been changed by randomly assigned the sequence A, B, C, D for confidentiality and unbiased analysis.Measure identification and system assessmentBased on the integrated v

23、iew of the cost control system shown in, this section selectively elaborates substantial aspects and essence of 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. T

24、his section consists of two main parts including (1) cost control framework, and (2) cost control functions and management information.Cost control frameworkThis part consists of three substantial factors, namely Work Breakdown Structure (WBS), Cost Code and Earned Value Concept. The essence of thes

25、e factors was widely discussed by many researchers. It is well accepted that these factors must be appropriately 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 overwhe

26、lmed by information explosion during construction phase. A pattern of proper cost control framework is illustrated Work 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 ca

27、use a chain of deficiencies in all cost control functions. Commencing with estimating and budgeting, 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 comprehens

28、ive analysing. Finally, an evaluation of project outcome and establishment of historical cost data can also be ineffective.Systematic structure The project must be partitioned into manageable elements of work for which budgets and expenditures can be systematically controlled. Formation of the WBS m

29、ust begin by subdividing, or partitioning the project objective into successively smaller work elements 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 ca

30、n be substantially speeded up but also many frauds can be avoided. For instance, the account payable checking 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 gen

31、erated at site can be crosschecked for ensuring accuracy.Cost statusIf the company employs the earned 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; wh

32、en (Positive value = underrun, negative value = overrun), and Earned value = budget unit price x actual 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 est

33、ablished budget. At a given progress, the cost status can be identified before the finishing of the work 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 p

34、ercent progress, budget and total actual expenditure that is used to accomplish the earned progress, and (2) calculated earned value and cost status. Cost control functions Referring to the previous part, the assessment of the control framework probably enables the author to summarize effectiveness

35、as well as deficiencies of each audited system. However, to acquire more confidence and a richer picture, 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

36、, yet it valuably covers all critical aspects.This part broke down into seven sub-sections consisting of one supported function estimating and six functions for cost control budgeting, monitoring, analysing, reporting, corrective action, and post-evaluating. The cost control function breakdown struc

37、ture shown illustrates major components in each function.Advancement of cost control frameworkThe results indicated that control framework applied in the effective system incorporated more advanced theoretical framework than the ineffective system. Three critical advancements were found to be succes

38、sful contributions for effective system functions. First, one integrated control frame (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,

39、 cost status can be identified before finishing of each work item, thus allowing timely 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 accura

40、cy and consistency of the control mechanism.Systematic participation of site personnel 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 (

41、site) in the decision for budget allocation enables in achieving 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 correc

42、tive actions on daily basis.In view of the whole system, 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 assi

43、gns them control only in terms of quantity. For 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 grea

44、t benefits to management to take proper and timely 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 fi

45、rst appropriate pace would 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 focus

46、ed on cost control practices in Thailand, a developed theoretical assessment framework 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. Paki

47、stani construction companies 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 woul

48、d be widely applicable. However, 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. August.pp.368-380.译文：评价本钱控制系统本钱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

49、个完善的本钱控制体系情况下会呵斥缺点，尤其是许多泰国承包商在目前的经济衰退时期。全面了解本钱控制在实际中这项研讨在实际上的有效性，以及评价“传统系统与“有效系统的缺乏之处。此外，经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，促进了系统胜利制度的改良措施以便可以找到适当的优先。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，其中包括提高的本钱控制框架和现场人员参与本钱控制系统，被以为是最主要的差别。有趣的是，在一样条件下，不同的国家都有如希腊，巴基斯坦和澳大利亚的遭遇。因此，该研讨建议对国际也是有用的。实践上，承建商以为本钱控制是实现利润最大化的先决条件。在泰国建筑行业空前

50、增长的20世纪80年代后期以来，市场的承包商高利润率可以包容招标报价。即将推出的工程，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誉。不幸的是，在这种安康的现金流动情况下，实践利润能够超越物化为主。泰国建筑公司不断在隐瞒本钱控制的无系统病症，直至经济于1997年明显衰退。严峻的泰国国内消费总值的增长率在许多组织显示建立曾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。本钱控制系统虽然有很多的文献讨论本钱控制，但没有综合思索系统的方法。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讨任务实际方面的概念

51、，而不是实践运转环境。本钱控制系统的综合思索是运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本钱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、准确的本钱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，同样作为反响为未来的评价奠定根底。该系统主要由三个主要部分组成，即本钱控制框架、本钱控制功能和管理信息。稳定一套特定的目的，在泰国一个大型施工组织调查现有的本钱控制系统的活动。一个100强的组织按照协作获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越30万平方米或有大约值超越100万泰铢300万美

52、圆。引见信件被寄给百强承包商恳求协助初步伐查其本钱控制系统。面试进展随访。两个重点对近年来开展的本钱控制系统和系统的才干本钱形状显示工程的各项任务中应留意的问题。结果阐明，论述了本钱控制系统在过去的大多数组织中都没有太多改动。在一百个组织中，只需五个曾经发动一场开展方案，他们当中只需两个人胜利落实了本身的本钱控制系统。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，是系统从来没有开展和实施。其次，有效系统的制度是严厉的，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方案。这种类型的系统，不幸的发如今一些特别的组织。目的为了到达更好的了解现

53、有系统在现实中的实际，从而在操作改良方面制定重点，本研讨的目的在于测定：进展比较评价“传统和“有效之间本钱控制系统按照集成系统观念包括控制框架、本钱控制功能和管理信息。识别重要属性最有助于系统中经过对比发现“有效的系统而不是发现“传统的系统。方法在本研讨中，经过丰富的描写和战略比较来压服的质性研讨，特别是“案例研讨费尔斯通，1987年，被选中作为中心方法论。对于案例样本，巴顿1992年所推崇的“基于实际的和“典型的案例战略，是分别选择“有效和“传统的本钱控制系统的有效方法。此外，“多重个案战略阴，1991年也适用可以添加结果自信心。不幸的是大多数机构本钱信息分类的性质不情愿让研讨人员深化的调查。两个组织系统的传统资历和两个志愿者组织系统的有效资历人参与评价。应该指出的是，该称号案件曾经随着时间的改动而改动，随机序列甲、乙、丙、丁严密和不带偏见的分析。本钱识别和评价丈量系统基于本钱控制系统集成，本节有选择地论述了艰苦方面和各个组件的本质，从而确定措施，产生评价系统。为坚持延续性，其中四宗个案的评价结果对比讨论并给出。本节包括两个：1本钱控制框架的主要部分，2本钱控制功能和管理信息。控制框架这部分包括三个本质性的要素，即