2022年工程管理专业外文文献翻译中英文

1、xxxxxx 大 学 本 科 毕 业 设 计 外 文 翻 译Project Cost Control: the Way it Works项目成本控制：它的工作方式学 院（系）： xxxxxxxxxxxx 专 业： xxxxxxxx 学 生 姓 名： xxxxx 学 号： xxxxxxxxxx 指 导 教 师： xxxxxx 评 阅 教 师： 完 成 日 期： xxxx大学项目成本控制：它的工作方式在近来的一次征询任务中，我们意识到对于整个项目成本控制体系是如何设立和应用的，仍有某些缺少理解。因此我们决定描述它是如何工作的。理论上，项目成本控制不是很难跟随。一方面，建立一组参照基线。然后，随着工

2、作的进一步，监控工作，分析研究成果，预测最后成果并比较参照基准。如果最后的成果不令人满意，那么你要对正在进行的工作进行必要的调节，并在合适的时间间隔反复。如果最后的成果的确不符合基线筹划，你也许不得不变化筹划。更有也许的是，会 (或已经) 有范畴变更来变化参照基线，这意味着每次浮现这种状况你必须变化基线筹划。但在实践中，项目成本控制要困难得多，通过项目数量无法控制成本也证明了这一点。正如我们将看到的，它还需要大量的工作，我们不妨从一开始启用它。因此，要跟随项目成本控制在整个项目的生命周期。同步，我们会运用这一机会来指出几种重要文献的合适的地方。其中涉及商业案例，祈求（资本）拨款（执行），工作包

3、和工作分解构造，项目章程(或摘要)，项目预算或成本筹划、挣值和成本基线。所有这些有助于提高这个组织的有效地控制项目成本的能力。业务用例和应用程序(执行)的资金重要的是要注意，当负责的管理者对于项目应如何通过项目生命周期展开有较好的理解时，项目成本控制才是最有效的。这意味着她们在重要阶段的核心决策点之间行使职责。她们还必须辨认项目风险管理的重要性， 至少可以拟定并筹划制止最明显的潜在风险事件。在项目的概念阶段每个项目始于拟定的机会或需要的人。一般是有着重要性和影响力的人，如果项目继续，这个人往往成为项目的赞助。拟定潜在项目的合用性，大多数组织呼吁编制“商业案例”和“量级”成本，用来证明项目的价值

4、，以便使其可以与其她所有的项目竞争。这项工作是在项目的概念阶段进行，并且作为组织管理整个项目管理的投资组合的一部分被完毕。准备商业案例的工作的成本一般涉及公司管理开销，但是它可以作为最后项目的一种会计成本来结转。毫无疑问，由于这将为该组织提供一种税收优惠。问题是， 那么你如何占有所有不结转的项目?如果业务有足够的价值，将批准继续发展和定义阶段。在项目的发展或定义阶段开发阶段的目的是建立一种波及到生产所需的产品，估计成本和为该项目的实际执行谋求资本融资的良好的工作的理解。在正式的场合，特别是在大型项目，这个拨款申请一般被称为祈求(资本)拨款(RFA)或资本拨款祈求(CAR)。这需要更具体的规定和

5、数据的收集，建立工作所需要完毕的来生产所需产品或“可交付成果”。从这个信息来看，一种准备了足够细节的筹划在一美元价格的祈求上予以足够的信心。在一种不太正式的环境中，每个人都试图蒙混过关。工作包和WBS项目管理筹划，项目简介或项目章程如果可交付的成果由许多不同的元素构成，这些被辨认并组合成工作包(WPs)，用工作分解构造(WBS) 的方式提交。每个WP涉及一系列的活动，“工作”被筹划和安排为项目管理筹划的一部分。但是请注意，该筹划仍将处在相对较高的水平，在执行期间如果项目获得批准，更具体的规划将是必须的。顺便说一下，这个项目管理筹划应当成为项执行阶段目的“圣经”，有时它被称为“项目简介”或“项目

6、章程”。然后估计多种活动的成本，这些估算成本汇总以拟定WP的估计成本。这种措施被称为“具体估算”或“自底向上的估算”。尚有其她的措施来估计，我们将在一分钟内。不管如何，成果是该项目的总工作的估计费用。注:该项目风险管理规划是这次演戏的一种重要构成部分。这应当检查项目的假设和环境条件来拟定该筹划中到目前为止的任何弱点，并拟定值得注意缓和的这些潜在风险事件。这也许需要特定的应急筹划的形式和/或留出谨慎的资金储藏。资本规定转换估计但是，单独的工作的估计是不能满足资本规定的。为了达到一种资本的规定，某些转换是必要的，例如，通过添加谨慎津贴等，如开销，应急准备金来支付正常的项目风险和管理外汇储藏来应付未

7、知和也许的变化范畴。此外，估算数据转换成财务会计的满足公司或赞助商的格式是必要的，目的是比较与其她项目和后续资金的批准。刚刚所描述的措施中，所有的数据类型为“自下而上”，在实践中也许无法使用。在这种状况下，替代的估算措施是在潮流中通过提供不同限度的“自上而下”的可靠性。例如：数量级估计“球公园”估计，一般只留给概念阶段类似的估计基于先前的类似项目的估算参数估计基于历史数据的记录关系的估算无论采用哪种措施，但愿因此达到总和将全额批准并被证明是令人满意的！这是触发启动项目的执行阶段注意:某些管理层将批准某些较小的总和，错误地觉得这将协助每个人“削铅笔”和“更聪颖地工作”的利益组织。这是一种错误的观

8、念，由于管理层未能理解项目工作的不拟定性和风险的性质。因此，效果更有也许导致“切角”对产品质量产生不利影响，或减少产品范畴或功能。这一般会导致一种“游戏”的估计被放大，管理可以向下调节它们。但公平地说，管理也清晰地意识到，如果超过度派资金，无论如何它会得到耗费。明智的管理要做的就是留出应急储藏基金、不同项目的风险，并保持这些钱小心的控制之下。核准资本的所有权如果高档管理层批准的RFA，总和的问题变成了指定的项目发起人的责任。然而，如果批准资本规定涉及津贴如“管理储藏”，这也许会或也许不会被传递给项目的赞助商，这取决于本组织的政策。RFA批准，项目发起人，反过来，进一步将支出权力委托给项目的项目

9、经理，将不涉及任何补贴。一种异常也许涵盖工作体现正常变化的应急准备。净金额从而达到构成了项目经理的批准的项目预算。注意:如果管理层不批准RFA，你不应当考虑这个项目的失败。或是这个目的的目的，而规划需要重新考虑，以增长交付项目的价值。项目的执行阶段项目经理的项目预算责任此项目预算批准后发布的项目经理，一种逆过程必须将它转换成一种工作控制文档。即资金必须划分在不同的WBS，顺便问一下，目前也许已经被升级。这个成果作用于项目执行控制预算或项目基线预算，或简朴地说，项目预算。在某些项目管理的应用领域，它被称为一种项目成本筹划。在一种大的项目中，不同的公司生产部门，也许会有进一步的中间环节为单独的部门

10、，创立“控制账户”，每个部门将细分她们分派资金投入自己的WBS WPS。观测到，由于总项目预算得到高档管理层的正式批准，你，作为项目经理，同样也必须谋求并获得执行管理，通过该项目的赞助商，正式批准任何更改总项目预算。一般这只是合理的和接受的基本上规定的产品范畴变化。在这种状况下项目的赞助商要么减少管理储藏在她的财产，或提交补充RFA高层管理。目前我们项目预算资金分派给工作包，我们可以进一步分派在每个WP的多种活动，以便我们懂得我们有多少钱作为“基线”为每个活动的成本。这为我们提供了参照的基本成本控制功能。固然，根据状况做同样的事情也许在WP级别，但控制然后在更高的能力和粗水平。使用挣值技术如果

11、我们有必要的细节另一种控制工具，我们可以采用监控正在进行的工作是“挣值”(EV)技术。这是一种相称大的艺术和科学，你必须理解文本的主题。但基本上，你掌管日程安排活动的费用，并在合适的时候绘制她们作为合计。再次，你可以做的活动水平，或整个项目的水平越低，您可用的控制信息就越多。成本基线这个筹划参照S-曲线有时被称为“成本基线”，一般在EV的说法。也就是说，它是“预算成本工作筹划”(BCWS)，或更简朴“筹划价值”(PV)。注意到，你需要修改这个成本基线每次有一种批准范畴变化，成本和/或进度影响，从而变化了该项目的核准项目预算。目前，随着工作的进一步，你可以绘制“执行工作的实际成本”(ACWP或简

12、朴的“实际成本”-交流)。你可以绘制其她东西，如上面提到的图，如果你不喜欢你所看到的，你需要“纠正措施”。注意：整个过程是一种循环，态势操作，这也许是普遍名不副实“项目的生命周期”中“循环”一词的来源”。顺便说一句，挣值权威人士提供的EV过程中的多种其她技术设计能协助预测最后的成果，也就是说，“估计在完毕”（“选管会”）。选管会是你真正应当感爱好的，由于在运动项目中，它是唯一不变的。因此，必须考虑这些延长EV技术在同一领域的自上而下的估算精度。她们是有用的，但前提是你结识到了其局限性和懂得你在做什么!但是，正如我们在开始时说的，它在实践中困难得多，需要大量的工作。但是，让我们面对现实吧，这就是

13、项目经理被雇佣的因素，不是吗?Project Cost Control: the Way it WorksIn a recent consulting assignment we realized that there was some lack of understanding of the whole system of project cost control, how it is setup and applied. So we decided to write up a description of how it works. Project cost control is not

14、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 adjustments as nec

15、essary to the work in progress, and repeat the cycle at suitable intervals. If the end results get really out of line with the baseline plan, you may have to change the plan. More likely, there will be (or have been) scope changes that change the reference baselines which means that every time that

16、happens you have to change the baseline plan 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. S

17、o let us follow 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),

18、Work Packages and the Work Breakdown Structure, the Project Charter (or Brief), the Project Budget or Cost Plan, Earned Value and the Cost Baseline. All of these contribute to the organizations ability to effectively control project costs.The Business Case and Application for (execution) FundingIt i

19、s important to note that project cost control is most effective when the executive management responsible has a good understanding of how projects should unfold through the project life span. This means that they exercise their responsibilities at the key decision points between the major phases. Th

20、ey must also recognize the importance of project risk management for identifying and planning to head off at least the most obvious potential risk events.In the projects Concept Phase Every project starts with someone identifying an opportunity or need. That is usually someone of importance or influ

21、ence, if the project is to proceed, and that person often becomes the projects sponsor. To determine the suitability of the potential project, most organizations call for the preparation of a Business Case and its Order of Magnitude cost to justify the value of the project so that itCan be compared

22、with all the other competing projects. This effort is conducted in the Concept Phase of the project and is done as a part of the organizations management of the entire project portfolio. The cost of the work of preparing the Business Case is usually covered by corporate management overhead, but it m

23、ay be carried forward as an accounting cost to the eventual project. No doubt because this will provide a tax benefit to the organization. The problem is, how do you then account for all the projects that are not so carried forward? If the Business case has sufficient merit, approval will be given t

24、o proceed to a Development and Definition phase.In the projects Development or Definition Phase The objective of the Development Phase is to establish a good understanding of the work involved to produce the required product, estimate the cost and seek capital funding for the actual execution of the

25、 project. In a formalized setting, especially where big projects are involved, this application for funding is often referred to as a Request for (a capital) Appropriation (RFA) or Capital Appropriation Request (CAR). This requires the collection of more detailed requirements and data to establish w

26、hat work needsTo be done to produce the required product or deliverable. From this information, a plan is prepared in sufficient detail to give adequate confidence in a dollar figure to be included in the request. In a less formalized setting, everyone just tries to muddle through.Work Packages and

27、the WBSThe Project Management Plan, Project Brief or Project Charter If the deliverable consists of a number of different elements, these are identified and assembled into Work Packages (WPs) and presented in the form of a Work Breakdown Structure (WBS). Each WP involves a set of activities, the wor

28、k that is planned and scheduled as a part of the Project Management Plan. Note, however, that the planning will still be at a relatively high level,And more detailed planning will be necessary during execution if the project is given the go ahead. This Project Management Plan, by the way, should bec

29、ome the bible for the execution phase of the project and is sometimes referred to as the Project Brief or the Project Charter. The cost of doing the various activities is then estimated and these estimated costs are aggregated to determine the estimated cost of the WP. This approach is known as deta

30、iled estimating or bottom up estimating. There are other approaches to estimating that well come to in a minute. Either way, the result is an estimated cost of the total work of the project.Note: that project risk management planning is an important part of this exercise. This should examine the pro

31、jects assumptions and environmental conditions to identify any weaknesses in the plan thus far, and identify those potential risk events that warrant attention for mitigation. This might take the form of specific contingency planning, and/or the setting aside of prudent funding reserves.Request for

32、capitalConverting the estimate However, an estimate of the work alone is not sufficient for a capital request. To arrive at a capital request some conversion is necessary, for example, by adding prudent allowances such asOverheads, a contingency allowance to cover normal project risks and management

33、 reserves to cover unknowns and possible scope changes. In addition, it may be necessary to convert the estimating data into a financial accounting formatThat satisfies the corporate or sponsors format for purposes of comparison with other projects and consequent funding approval. In practice all th

34、e data for the type of bottom up approach just described may not be available.In this case alternative estimating approaches are adopted that provide various degrees of reliability in a top down fashion. For example:Order of Magnitude estimate a ball park estimate, usually reserved for the concept p

35、hase only Analogous estimate an estimate based on previous similar projectsParametric estimate an estimate based on statistical relationships in historical data Whichever approach is adopted, hopefully the sum thus arrived at will be approved in full and proves to be satisfactory! This is the trigge

36、r to start the Execution Phase of the projectNote: Some managements will approve some lesser sum in the mistaken belief that this will help everyone to sharpen their pencils and work smarter for the benefit of the organization. This is a mistaken belief because management has failed to understand th

37、e nature of uncertainty and risk in project work. Consequently, the effect is more likely to result in corner cutting with an adverse effect on product quality, or reduced product scope or functionality. This often leads to a game in which estimates are inflated so that management can adjust them do

38、wnwards. But to be fair, management is also well aware that if money is over allocated, it will get spent anyway. The smart thing for managements to do is to set aside contingent reserve funds, varying with the riskiness of the project, and keep that money under careful control.Ownership of approved

39、 capital If senior management approves the RFA as presented, the sum in question becomes the responsibility of the designated project sponsor. However, if the approved capital request includes allowances such as a Management Reserve, this may or may not be passed on to the projects sponsor, dependin

40、g on the policies of the organization. For the approved RFA, the project sponsor will, in turn, further delegate expenditure authority to the projects project manager and will likely not include any of the allowances. An exception might be the contingency allowances to cover the normal variations in

41、 work performance. The net sum thus arrived at constitutes the project managers Approved Project Budget.Note: If management does not approve the RFA, you should not consider this a project failure. Either the goals, objectives, justification and planning need rethinking to increase the value of the

42、projects deliverables, or senior management simply has higher priorities elsewhere for the available resources and funding.The Projects Execution PhaseThe project managers Project Budget responsibility Once this Approved Project Budget is released to the project manager, a reverse process must take

43、place to convert it into a working control document. That is, the money available must be divided amongst the various WBS WPs that, by the way, have probably by now been upgraded! This results in a project execution Control Budget or Project Baseline Budget, or simply, the Project Budget. In some ar

44、eas of project management application it is referred to as a Project Cost Plan. On a large project where different corporate production divisions are involved, there may be a further intermediate step of creating Control Accounts for the separate divisions, so that each division subdivides their all

45、ocated money into their own WBS WPs. Observe that, since the total Project Budget received formal approval from Executive Management, you, as project manager, must likewise seek and obtain from Executive Management, via the projects sponsor, formal approval for any changes to the total project budge

46、t. Often this is only justified and accepted on the basis of a requested Product Scope Change. In such a case the projects sponsor will either draw down on the management reserve in his or her possession, or submit a supplementary RFA to upper management. Now that we have the Project Budget money al

47、located to Work Packages we can further distribute it amongst the various activities of each WP so that we know how much money we have as a Baseline cost for each activity. This provides us with the base of reference for the cost control function. Of course, depending on the circumstances the same t

48、hing may be done at the WP level but the ability to control is then at a higher and coarser level.Use of the Earned Value technique If we have the necessary details another control tool that we can adopt for monitoring ongoing work is the Earned Value (EV) technique. This is a considerable art and science that you must learn about from texts dedicated to the subject. But essentially, you take the costs of the schedule activities and plot them as a cumulative total on the appropriate time base. Again you can do this at the activity level, WP level or th