评估成本控制系统文献翻译

原文：AssessmentofcostcontrolsystemsThemostimportantfunctionthatfacilitatesconstructionorganizationstoaccomplishprofitmaximizationiscostcontrol.However,theabsenceofawellestablishedcostcontrolsystemhascausedfailurestomanyThaicontractorsespeciallyduringthecurrenteconomicrecessionperiod.Tocomprehensivelyunderstandcostcontrolsystemsinpractice,thisstudytheoreticallyassessedeffectivenessaswellasthedeficienciesofthe'traditional'systemsthe'effective'systems.Inaddition,bycontrastingwhatarefoundin'effective'systemsbutnotfoundin'traditional'systems,criticalattributesmostcontributingtothesystems'successfulnesswereidentifiedsothattheimprovementstepscanbesuitablyprioritized.Thevalidatedfindingsindicatedremarkablecontrastsbetween'traditional'and'effective'systems.Twocriticalaspects,includingadvancementofcostcontrolframeworkandsystematicparticipationofsitepersonnelincostcontrol,werefoundtobethemajordifferences.Interestingly,similarconditionswereencounteredinvariouscountriessuchasGreece,PakistanandAustralia;hencesuggestionsfromthisstudycouldbeinternationallyuseful.Inactuality,contractorsperceivecostcontrolasapre-requisitefactortowardsprofitmaximization.AnunprecedentedgrowthintheThaiconstructionindustrysincethelate1980shadrotatedthemarkettobethecontractors'inwhichhighprofitmargincouldbefacilelyaccommodatedinbidquotation.Arollofforthcomingprojectscontinuallyofferedandcontractedwithoutintermissionthusallowedcontractorstoluxuriateinadvancedpaymentandcreditfromsuppliers.Thishealthycashflowsituation,unfortunately,couldbepredominantoverrealprofitmaterialization.ActualsymptomsofunsystematiccostcontrolinmostThaiconstructioncompanieshavebeenconcealeduntilapparentrecessionoftheeconomyin1997.SeveredeclinationoftheThaiGDPandconstructiongrowthratesshownhasgivenrisetobusinessfailuresinmanyorganizations.Equallyworse,fortheotherssurviving,extremityofnightmaresintheultimatelylow-demandmarketisstillunpredictable.CostcontrolsystemDespiteextensiveliteraturesreviewedincostcontrol,anintegratedviewofthesystemwasnotportrayed.Thesystemfunctionsweremostlydiscussedinisolatedfashion,forinstance,estimatingbudgeting,monitoringandanalysing,andreporting.Furthermore,mostpreviousresearchworksconcentratedmoreontheoreticalconceptsratherthanoperationinthereal-complicatedenvironment.Applyingasynergeticapproach,theintegratedviewofthecostcontrolsystemisproposedtoenhancevalueofpastefforts.Asamainframework,thecostcontrolsysteminthispaperisdefinedasakindofinformationsystemthataimstoprovidemanagementwithtimelyandaccuratecostinformationsothattimelypropercorrectiveactionscanbetaken.Inaddition,managementinformationcanbestoredinahistoricaldatabaseand,inturn,servesasafeedbackforfutureestimation.Thesystemconsistsofthreemainparts,namely,costcontrolframework,costcontrolfunctionsandmanagementinformation.Tosolidifyaspecificsetofobjectives,apre-surveyofexistingcostcontrolsystemsinThailarge-scaleconstructionorganizationswasprimarilyconducted.Acontactlistofthetop100organizationsintermsofturnoverwasachievedthroughcollaborationwiththeThaiContractorsAssociation(TCA).Eachcontracteverhandledbytheseorganizationscoversaprojectareaequivalenttoover30000orhasapproximatevalueofmorethan100millionBaht(3million$US).Introductorylettersweresenttothetop100contractorsrequestingassistanceonthepreliminarysurveyoftheircostcontrolsystems.Telephoneinterviewswerefollowedup.Twofocalpointsregardingtherecentdevelopmentofcostcontrolsystemandthesystem'sabilitytoindicatetheon-goingcoststatusofeachworkitemwereinvestigated.Theresultelaboratedindicatedthatthecostcontrolsystemsinmostorganizationshavenotbeenchangedmuchfromthepast.Outof100organizations,onlyfivehaveinitiatedadevelopmentplanandonlytwoofthemhavesuccessfullyimplementedtheircostcontrolsystems.Baseduponthisfinding,twotypesofthesystemcanbecategorized.First,the'traditional'system,commonlyfoundinmostorganizations,isthesystemthathasneverbeenseriouslydevelopedandimplemented.Secondly,the'effective'systemisthesystemthathasbeenseriouslyandcontinuouslyimproveduntilmanagementinformationthatfacilitatesdecisionmakingfortimelyandpropercorrectiveactionsaswellasestimatingprocessinfutureprojectscanbeobtained.Thistypeofsystem,unfortunately,isexceptionallyfoundinafeworganizations.ObjectivesToachievebetterunderstandingofhowtheexistingsystemsinrealpracticesarebeingoperatedandtherebyformulatefocalaspectsforimprovement,thespecificobjectivesofthispaperwereto:•Conductacomparativeassessmentbetween'traditional'and'effective'costcontrolsystemsinaccordancewiththeintegratedsystemviewincludingcostcontrolframework,costcontrolfunctionsandmanagementinformation.•Identifycriticalattributesthatmostcontributetothesystemsuccessfulnessbycontrastingwhatarefoundin'effective'systemsbutnotfoundin'traditional'systems.MethodologyQualitativeresearch,particularly'casestudy',thatpersuadesthroughrichdepictionandstrategiccomparisonacrosscases(Firestone,1987),waschosenasthekeymethodologyinthisstudy.Forcasessampling,the'theorybased'and'typicalcase'strategiesproposedbyKUZEL(1992)andPatton(1980)wasgroundforselectingthecasesof'effective'and'traditional'costcontrolsystems,respectively.Besides,the'multiplecase'strategy(Yin,1991)thatcanaddconfidencetofindingswasalsoapplied.Becauseoftheclassifiednatureofcostinformation,mostorganizations,unfortunately,werereluctanttoallowresearchersanin-depthinvestigation.Twoorganizationsthatqualifiedas'traditional'systemswerevolunteersandthetwoorganizationsthatqualifiedas'effective'systemswerepersuadedtoparticipateintheassessment.TheprofilesofthesampledorganizationsareshowninTable2.ItshouldbenotedthatthenamesofthecaseshavebeenchangedbyrandomlyassignedthesequenceA,B,C,Dforconfidentialityandunbiasedanalysis.MeasureidentificationandsystemassessmentBasedontheintegratedviewofthecostcontrolsystemshownin,thissectionselectivelyelaboratessubstantialaspectsandessenceofeachcomponent,therebyidentifyingmeasuresthatenablesystemevaluation.Tomaintaincontinuity,comparativediscussionoftheassessedresultsamongthefourcasesisalsopresented.Thissectionconsistsoftwomainpartsincluding(1)costcontrolframework,and(2)costcontrolfunctionsandmanagementinformation.Costcontrolframework介This靠part控consi胜stso希fthr化eesu贡bstan洋tial余facto贿rs,n臂amely绢Work居Brea报kdown渡Stru笨cture吉(WBS笋),Co纽stCo倡dean查dEar薯nedV世alue械Conce涝pt.T话hees缸sence它oft扯hese抽facto较rswa沿swid垮elyd漏iscus艘sedb弦yman有yres猪earch虎ers.青Itis比well腔acce波pted严that阿these吹fact凝orsm效ustb剖eapp俊ropri呢ately焰empl裂oyed述asa愉criti勺calf贪rame惩forc辰ostc俱ontro畅lsys男tem.呼With绣well-渡estab评lishe鼻dfra单mewor酬k,ma界nagem孝entc响ansy挪stema半tical蝴lyma识nage糕thep荣rojec饺tin微small毛mana疏geabl尚efas损hion嚷andw线illn常otbe牧over枣whelm普edby滨info些rmati扰onex蛛plosi衬ondu糠ring寺const备ructi掉onph傍ase.划Apat飞tern骨ofpr壤oper业cost忠contr住olfr香amewo啦rkis产illu割strat汽ed化Work医break金down满struc漠ture驴Atas赖k-ori坛ented硬fami启lytr骄eeof汁acti维vitie晚swid管elyk茧nown脸asWB离Sis叮indis状pensa刮blef各orpr潜oject加cost呢cont纽rol.夜Unemp董loyme射ntor荣impr供oper消desig筛nof仙this过struc糊ture格canc壮ause俯acha旋inof族defi呆cienc俯iesi泊nall另cost胜cont劫rolf宫uncti见ons.掀Comme浮ncing读with忧esti覆matin炮gand明budg术eting萝,wor锋kite饶msma丹ybe哭dupli标cated沿,ove堂rlook料ed,o敌rshe辫lter串inade躺quate夺deta斧ils.妙This佳ineff邻ectiv漠econ洪trol长refer赔ence,众ther装efore挤,can舍notb帅eser楚veda平sag即uidel陕inef且orsy往stema裹ticm停onito垒ring算aswe讯llas巾comp光rehen则sive按analy遥sing.绣Fina六lly,繁anev衬aluat维iono亭fpro盖ject栗outco衬mean铅dest盗ablis工hment泼ofh制istor垮ical延cost氧data晒cana骄lsob回eine洲ffect怀ive.芹Syste半matic它stru狼cture解虾Thep楚rojec使tmus添tbe颗parti留tione拒dint呢oman撕ageab俗le损膝ele诚ments种ofw玉orkf奇orwh烟ichb染udget坝s扁轻ande出xpend赔iture双s薄羊canb境esys浪temat炎icall柜ycon事troll摆ed.F速ormat踢iono缎fthe骄调WBSm鱼ustb迷egin轰bysu拴bdivi鸟ding,膀orp趟artit感ionin山gthe猜询proje由ctob摔jecti泼ve袜into业succ仔essiv崖elys披malle届rwor片k百挪eleme辩nts涨要until暗the拼lowes垮tlev颠elto同ber摘eport曲edon估or劝她contr灾olled脊isr庆eache项d.妹Compl勉iance东with抱acco壳untin待gcod谋e垦When窑anac俊count结ings滋ystem帆isi呢ntegr枯ated智withi察nthe乔浸cost圾contr索olsy婚stem,酒not牧only微data脸proce风ssing件can俩be狭挽subst资antia芽llys苹peede葡dup权buta玩lsom身anyf哪rauds狭can萍be被刮avoid献ed.F卸orin行stanc辜e,th划eacc蒜ount磁payab州lech妈eckin皮g销判syste芹mcan缴dire轻ctly教verif哈ywhe嫩ther锡invoi坝ceso执feac贩hwor月k土鲜item皇ares玩till猜under芒-budg明etan插dsho膀uldb睛epai霞dor高not.滑都Furth抚ermor蹦e,ac仆count铜repo留rtsg蜜enera著teda芦thea佣doff应ice挺仍andj兔obco窝str这eport射sgen恢erate昆dat顺site势canb粗e鞭压cross漠check逢ed傍尖fore赌nsuri冈ngac祖curac食y.蠢Cost织statu忙s似Ifth贝ecom案pany拼emplo讲ysth别eear午nedv许alue病conce微pt,c观ost刷击statu仓sat侨agiv俊enpr范ogres郑scan偶bei黑denti缎fied.躺The唯cost壤亚statu闪scan滑bed么efine撑das筐Cost模statu趋s=e锈arned篮valu投e—t怀otal冤actua特lexp慌endit屑ure沫脏used挖toac陈compl永isha号give张near积ned宣浓progr歇ess;离when况(Posi例tive宪value肤=垃英under认r历un,n锹egati赵veva舒lue=叼over访run),纺and叙垂Earne宴dval榴ue=片budge弄tuni化tpri嚼ce冰忽xact软ualq贝uanti择tyin关plac再e婚胡Byid堤entif煤ying记thec叶osts奉tatus奇,man锡ageme驰ntga唱insa堡n置谅insig真hton开晶wheth丧eran挂dhow返much终,at供agiv爆enpr妨ogres援s,惭昂thet培otal舅actua余lexp洁endit化ureo暖feac叠hite殊mhas云been谢over锣洞orun惕dert煮hees蛛tabli瓦shed截budge妻t.At凝agi辈venp味rogre想ss,况笋thec素osts和tatus引can气beid贤entif蚁iedb租efore敬the剖finis道hing叼of吐蔽thew母orki认tems遇otha剥ttim艺elyp指roper尿corr泽ectiv殿eact锐ions抱是canb欲etak冒enbe酿fore眉being狗too守late.搜Sign比ifica充ntly,烦an外剥effec耽tive倒repor点tfor光mats良hould持cont绒ainb句oth:狂(1)c隐ompar肿ison役洪among闯actu冠alqu桨antit驳yin喊place抄orp背ercen够t倚薄progr撤ess,敢budge右tand申tota鱼lact妄uale房xpend陵iture律that拆is拨搏used捕toac旦compl特isht违heea吉rned冻progr六ess,仗and(救2)居通calcu舰lated哄earn恭edva醉luea某ndco摆stst年atus.详书Cost盒contr狭olfu泰nctio泰ns平Refer境ring临toth的epre驱vious尽part热,the灭asse穷ssmen归tof爸thec凝ontro皂lfra引mewor胶kpro黑bably娃enab湾lest狱heau传thor闷tosu恰mmari奋zeef马fecti猛venes趴sas慕well凶asde溜ficie扔ncies别ofe巾acha婚udite渠dsys岸tem.顺Howev掏er,t酿oacq辜uire条more沈confi尽dence娃a渴nda傻riche副rpic慧ture,决asse浩ssmen警t扣of顺企each谋灵contr帮olfu泳nctio舌nhas初tob丘etak点enin酬toac肚count粥.Sub摘jecte肚dto桑resea远rchc歼onstr闷aints践,eff娱orts直spent描int嘉hiss框ectio器ndid谜not各tryt厅ocop珠ewit贪hall截exce朵ssive蔽deta似ilin状real帮prac醉tices晃,yet葵itv咬aluab殊lyco召vers题allc如ritic葛alas炼pects辱.拔This积part尿broke神down列into近seve况nsub丙-sect浑ions坝consi轧st插ingo今fone逗supp夕orted罗func驼tion挑仿estim况ating配蚀ands么ixfu喷nctio悲nsfo专rcos铜tcon俘trol翅budge非ting,伤moni够torin砍g,an织alysi屋ng,r旺eport合ing,偷cor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施工组垃织镰调查现有的门成本控制系吉统缓的怜活动。一个酿100强的持组织按照合觉作取得的成看交量是泰国屑承包工程商奏会。每一份浪合约曾经由辩这些组织涵廉盖了工程占辆地面积相当蒸于超过30恢万平方米或悠有大约值超愈过100万幻泰铢株（滥300万美贩元县）记。介绍信件晓被寄给消百强象承包商请求渗协助初步调杀查其成本控味制系统。电侧话句面试进行随抹访。两个重洒点对近年来浇发展的成本化控制系统和掀系统的能力解成本状态显全示项目的各救项工作中应屑注意的问题译。善结果表明看，裹阐述了成本有控制系统在迹过去的大多斯数组织萌中国都没有太多贵改变。在一库百个傍组织中晒，丘只有五个已螺经发动一场味发展计划羊，寨他们当中只睁有两个人成连功落实了自资身的成本控黑制系统。基茶于这一发现他，周系统可以分次为遣两种不同类马型临。第一户，壮传统的系统恶普遍存在于折大多数机构些，测是系统从来但没有嫌发展和实施齿。其次老，伸有效州系统痕的怀制度形是严格的绢，掉为滴适当城及时松的矫正行动脊不断提高到粪管理信息辅衣助决策吓，名以及估算流亩程可获得桨未来的计划禾。这种类型郊的系统忘，利不幸的董发现在一些稻特别的组织弦。目标斥为了达到更峡好的理解现谜有桃系统在现实灾中婚的绞实践拢，杀从而握在操作改进下方面统制定重点，踩本研究的目算的在于测定主：蚊•柏进行比较评分价忠“园传统敬”袭和爽“忌有效净”寇之间成本控挑制系统按照免集成系统观孩点包括杀控制框架、妄成本控制功怒能和管理信撕息。虑•鉴识别重要属偏性最有助于械系统中叛通过对比发寒现送“谊有效汤”注的系统而不熄是发现至“忘传统移”匙的躬系统。方法纲在本研究中记，付通过丰富的黄刻画和战略昏比较登来困说服箱的旋质性研究服，慈特别是闭“棍案例研究柴”下（珠费尔斯通刷，秧1987年洽），滴被选中作为溉核心方法论痕。扒对于案例样坦本，毕巴顿债（锄1992年涌）所推崇的麦“呀基于坡理论涉的培”佣和商“影典型都的丈”悬案例说策略全，是抛分别代选择栗“崭有效萌”芝和拆“虑传统跌”枝的成本控制狸系统罪的有效方法斜。此外宣，乏“打多重个案请”梦战略印（府阴学，充1991年童）邀也铃适用鄙可以增加誓结果酿信心。晕不幸的是凯大多数机构隆成本信息分旷类的性质怪不愿意让研容究人员深入欣的调查。两葵个组织在系统的传统懒资格和两个湾志愿圈者组织买系统的有效右资格人参与服评估。应该平指出的是附，伯该名称案件绑已经随着时负间的改变而浸改变怠，漫随机序列甲绸、乙、丙、槽丁保密篇和不带偏见羡的分析。芹成本牛识别和评估应测量系统旷基于成本控胆制系统集滴成，本节有祸选择地阐述盾了重大方面贵和各个组件至的本质，从飘而确定措施川，产生晋评估他系统。为保广持连续性，苍其中四宗个爸案的评估结昆果对比讨论帝并给出。本狗节包括两个屋：（1）成狡本控制框架弯的主要部分漏，（2）成础本控制功能丘和管理信息阻。控制框架垄这部分包括获三个实质性购的因素盼，活即工作分解幅结构企，乓成本代码和叶赢得值的概议念。这些因词素的本质受渡到不少学者马的广泛讨论莲。这是一个斧很好的承认碑这些因素须是逢使用成本控角制系统申的末关餐键。枝良好的框架纱、劲能够系统化溪的管理这个盈项目屈，踪一种适当克的成本控制巷框架不会被芽淹没在施工蝴阶段泻。盈工作分解结炮构穗一个任务型差家族树结构派的活动爱被密广泛熊称为湾必需的项目知成本控制。谋失业或结构我设计不当引蛛起连锁中存帆在刺所有的成本貌控制功能。执从鱼工作和预算袜，扬估计物品可左以被复制、听忽视或鉴不足的细节