建设项目的费用控制以及项目费用管理系统的需求

1、.：.；建立工程的费用控制以及工程费用管理系统的需求摘要：对于许多工程而言，费用严重超支、交付成果低劣的景象更能凸显了需求对工程管理流程进展有效的管理和控制。本文表达了工程从概念设计阶段到完工整个生命周期的有效费用控制，并引见了进展这种控制所需求的工程费用管理系统在大型建立工程上的运用。本文以一个建立方从实际运用的角度展现了典型的建立工程的生命周期。首先，讨论了在规划阶段适宜的费用控制方法，包括岁出预算的编制和有关资本拨款的问题。其次，引见了在实施阶段根本的工程费用控制方法，包括费用代码构造，费用控制报告和费用变卦管理。工程费用控制的一个主要手段是一个能向工程管理层提供必要的控制信息的工程费用

2、管理系统。这系统的概念是经过硬件和软件功能来进展管理的。很重要的一点是，工程费用控制的功能，即工程财务核算和预测，不能和公司财务和会计功能混淆。本文也将就这两者之间的区别进展比较，并会分析虽然公司已有财务和会计系统，为什么工程费用管理系统仍是非常重要的关键缘由。关键词：费用类别，费用类型，工程预算，已承诺费用，费用管理系统Cost Control of Capital Projects and the Project Cost Management System RTS WongProjectAIMS Management Consulting Co., Ltd., Shanghai, 200

3、001Abstract: Costly budget overruns and inferior results on many projects have underlined the need for more effective management and control throughout the project management process. This paper describes effective cost control from concept to completion and the Project Cost Management System (PCMS)

4、 required to enable that control. Application of the process to a large construction project is described, but the focus is on the success of a project of any size.This paper presents from the practical standpoint of a typical capital project life-cycle from an owner perspective. Firstly, the proper

5、 cost control approaches in the planning phases are discussed, including the development of an Appropriation Budget and the issues concerning capital appropriation. Secondly, the project cost control methodologies essential in the producing phases are revealed, including cost code structure, cost co

6、ntrol reports and cost changes management. Central to the control of project cost is a PCMS to provide the necessary control information to the projects management. The concept of the PCMS is described with the hardware, software and functional management checklists.本文转自工程管理者联盟It is important that t

7、he functions of project cost control, that is, project financial accounting and forecasting, is not confused with the parent organizations corporate finance and accounting function. This paper also attempts to highlight the comparison between them and the key reasons why PCMS is important, even thou

8、gh a company has already got a sophisticated financial and accounting system.The PCMS means the entire complex of forms, procedures, processing steps and reports designed to capture and release information concerning the status of a projects future capital cost. The PCMS differs significantly from t

9、he financial code or chart of accounts in the traditional corporate Financial Information System (FIS). In the FIS, an account is a permanent repository for the collection of various types of historic cost. The purpose of each FIS account determines its types, such as paying particular bills, record

10、ing payroll payments and deductions, classifying asset purchases, and so on. This is why the FIS does not suit project managements purpose.In addition, unlike the corporate FIS, the PCMS essentially ignores calendar time as a criterion. Instead, it focuses on final project cost and the staged compon

11、ents that lead up to that end figure. In other words, the thrust of the reporting function of the system is less on the actual and historical and more on the future.Key Words: Cost Classes, Cost Types, Project Budget, Committed Cost, Project Cost Management System1 定义本文将深化浅出地引见一套专业的工程费用控制方法和如何运用信息化系

12、统来充分表达该方法。其定义中有以下几个特征： 建立工程：指一个固定资产投资工程，需求一定量的投资，按照一定程序，在一定时间内完成，并符合质量要求，以构成固定资产为明确目的的一次性义务。 费用控制：在继续的根底上对费用进展搜集、累积、分析、报告和管理的过程。包括工程费用变卦、实践与预算的监测、偏向分析和纠偏措施。 工程费用管理系统：一组专门用来协助 方案和控制工程费用的计算机运用软件系统。 费用(Cost)：本文中所述的费用与本钱同义。2 工程费用控制过程费用控制在建立工程中究竟有多重要？试想想，假设一个私人或企业投资的固定资产工程，未有适当控制费用，在工程完成前，钱能够曾经耗光，又或投资者已被迫破产。假假设建立工程是由政府出资，严重超支将能够引发民众批判压力，影响政府控制声望。简单而言，工程费用控制的目的就是给大家自信心，建立单位可以在投资总量受约束条件下，管理并完成工程。有些人能够以为工程费用管理就是管理“费用。现实是我们必需管理一切能够导致费用发生的事情。由于假设不论，费用就会继续添加，不论我们能否喜欢！工程费用控制的道理其实很简单，我们必需清楚了解两个根本原那么：1必需有用来作比较的基准；2只需未来的费用才是可以控制的。然而，详细执行却非常不简单。有效的工程