2022年工程管理專業(yè)外文文獻翻譯中英文

1、xxxxxx 大 學(xué) 本 科 畢 業(yè) 設(shè) 計 外 文 翻 譯Project Cost Control: the Way it Works項目成本控制：它的工作方式學(xué) 院（系）： xxxxxxxxxxxx 專 業(yè)： xxxxxxxx 學(xué) 生 姓 名： xxxxx 學(xué) 號： xxxxxxxxxx 指 導(dǎo) 教 師： xxxxxx 評 閱 教 師： 完 成 日 期： xxxx大學(xué)項目成本控制：它的工作方式在近來的一次征詢?nèi)蝿?wù)中，我們意識到對于整個項目成本控制體系是如何設(shè)立和應(yīng)用的，仍有某些缺少理解。因此我們決定描述它是如何工作的。理論上，項目成本控制不是很難跟隨。一方面，建立一組參照基線。然后，隨著工

2、作的進一步，監(jiān)控工作，分析研究成果，預(yù)測最后成果并比較參照基準(zhǔn)。如果最后的成果不令人滿意，那么你要對正在進行的工作進行必要的調(diào)節(jié)，并在合適的時間間隔反復(fù)。如果最后的成果的確不符合基線籌劃，你也許不得不變化籌劃。更有也許的是，會 (或已經(jīng)) 有范疇變更來變化參照基線，這意味著每次浮現(xiàn)這種狀況你必須變化基線籌劃。但在實踐中，項目成本控制要困難得多，通過項目數(shù)量無法控制成本也證明了這一點。正如我們將看到的，它還需要大量的工作，我們不妨從一開始啟用它。因此，要跟隨項目成本控制在整個項目的生命周期。同步，我們會運用這一機會來指出幾種重要文獻的合適的地方。其中涉及商業(yè)案例，祈求（資本）撥款（執(zhí)行），工作包

3、和工作分解構(gòu)造，項目章程(或摘要)，項目預(yù)算或成本籌劃、掙值和成本基線。所有這些有助于提高這個組織的有效地控制項目成本的能力。業(yè)務(wù)用例和應(yīng)用程序(執(zhí)行)的資金重要的是要注意，當(dāng)負(fù)責(zé)的管理者對于項目應(yīng)如何通過項目生命周期展開有較好的理解時，項目成本控制才是最有效的。這意味著她們在重要階段的核心決策點之間行使職責(zé)。她們還必須辨認(rèn)項目風(fēng)險管理的重要性， 至少可以擬定并籌劃制止最明顯的潛在風(fēng)險事件。在項目的概念階段每個項目始于擬定的機會或需要的人。一般是有著重要性和影響力的人，如果項目繼續(xù)，這個人往往成為項目的贊助。擬定潛在項目的合用性，大多數(shù)組織呼吁編制“商業(yè)案例”和“量級”成本，用來證明項目的價值

4、，以便使其可以與其她所有的項目競爭。這項工作是在項目的概念階段進行，并且作為組織管理整個項目管理的投資組合的一部分被完畢。準(zhǔn)備商業(yè)案例的工作的成本一般涉及公司管理開銷，但是它可以作為最后項目的一種會計成本來結(jié)轉(zhuǎn)。毫無疑問，由于這將為該組織提供一種稅收優(yōu)惠。問題是， 那么你如何占有所有不結(jié)轉(zhuǎn)的項目?如果業(yè)務(wù)有足夠的價值，將批準(zhǔn)繼續(xù)發(fā)展和定義階段。在項目的發(fā)展或定義階段開發(fā)階段的目的是建立一種波及到生產(chǎn)所需的產(chǎn)品，估計成本和為該項目的實際執(zhí)行謀求資本融資的良好的工作的理解。在正式的場合，特別是在大型項目，這個撥款申請一般被稱為祈求(資本)撥款(RFA)或資本撥款祈求(CAR)。這需要更具體的規(guī)定和

5、數(shù)據(jù)的收集，建立工作所需要完畢的來生產(chǎn)所需產(chǎn)品或“可交付成果”。從這個信息來看，一種準(zhǔn)備了足夠細(xì)節(jié)的籌劃在一美元價格的祈求上予以足夠的信心。在一種不太正式的環(huán)境中，每個人都試圖蒙混過關(guān)。工作包和WBS項目管理籌劃，項目簡介或項目章程如果可交付的成果由許多不同的元素構(gòu)成，這些被辨認(rèn)并組合成工作包(WPs)，用工作分解構(gòu)造(WBS) 的方式提交。每個WP涉及一系列的活動，“工作”被籌劃和安排為項目管理籌劃的一部分。但是請注意，該籌劃仍將處在相對較高的水平，在執(zhí)行期間如果項目獲得批準(zhǔn)，更具體的規(guī)劃將是必須的。順便說一下，這個項目管理籌劃應(yīng)當(dāng)成為項執(zhí)行階段目的“圣經(jīng)”，有時它被稱為“項目簡介”或“項目

6、章程”。然后估計多種活動的成本，這些估算成本匯總以擬定WP的估計成本。這種措施被稱為“具體估算”或“自底向上的估算”。尚有其她的措施來估計，我們將在一分鐘內(nèi)。不管如何，成果是該項目的總工作的估計費用。注:該項目風(fēng)險管理規(guī)劃是這次演戲的一種重要構(gòu)成部分。這應(yīng)當(dāng)檢查項目的假設(shè)和環(huán)境條件來擬定該籌劃中到目前為止的任何弱點，并擬定值得注意緩和的這些潛在風(fēng)險事件。這也許需要特定的應(yīng)急籌劃的形式和/或留出謹(jǐn)慎的資金儲藏。資本規(guī)定轉(zhuǎn)換估計但是，單獨的工作的估計是不能滿足資本規(guī)定的。為了達到一種資本的規(guī)定，某些轉(zhuǎn)換是必要的，例如，通過添加謹(jǐn)慎津貼等，如開銷，應(yīng)急準(zhǔn)備金來支付正常的項目風(fēng)險和管理外匯儲藏來應(yīng)付未

7、知和也許的變化范疇。此外，估算數(shù)據(jù)轉(zhuǎn)換成財務(wù)會計的滿足公司或贊助商的格式是必要的，目的是比較與其她項目和后續(xù)資金的批準(zhǔn)。剛剛所描述的措施中，所有的數(shù)據(jù)類型為“自下而上”，在實踐中也許無法使用。在這種狀況下，替代的估算措施是在潮流中通過提供不同限度的“自上而下”的可靠性。例如：數(shù)量級估計“球公園”估計，一般只留給概念階段類似的估計基于先前的類似項目的估算參數(shù)估計基于歷史數(shù)據(jù)的記錄關(guān)系的估算無論采用哪種措施，但愿因此達到總和將全額批準(zhǔn)并被證明是令人滿意的！這是觸發(fā)啟動項目的執(zhí)行階段注意:某些管理層將批準(zhǔn)某些較小的總和，錯誤地覺得這將協(xié)助每個人“削鉛筆”和“更聰穎地工作”的利益組織。這是一種錯誤的觀

8、念，由于管理層未能理解項目工作的不擬定性和風(fēng)險的性質(zhì)。因此，效果更有也許導(dǎo)致“切角”對產(chǎn)品質(zhì)量產(chǎn)生不利影響，或減少產(chǎn)品范疇或功能。這一般會導(dǎo)致一種“游戲”的估計被放大，管理可以向下調(diào)節(jié)它們。但公平地說，管理也清晰地意識到，如果超過度派資金，無論如何它會得到耗費。明智的管理要做的就是留出應(yīng)急儲藏基金、不同項目的風(fēng)險，并保持這些錢小心的控制之下。核準(zhǔn)資本的所有權(quán)如果高檔管理層批準(zhǔn)的RFA，總和的問題變成了指定的項目發(fā)起人的責(zé)任。然而，如果批準(zhǔn)資本規(guī)定涉及津貼如“管理儲藏”，這也許會或也許不會被傳遞給項目的贊助商，這取決于本組織的政策。RFA批準(zhǔn)，項目發(fā)起人，反過來，進一步將支出權(quán)力委托給項目的項目

9、經(jīng)理，將不涉及任何補貼。一種異常也許涵蓋工作體現(xiàn)正常變化的應(yīng)急準(zhǔn)備。凈金額從而達到構(gòu)成了項目經(jīng)理的批準(zhǔn)的項目預(yù)算。注意:如果管理層不批準(zhǔn)RFA，你不應(yīng)當(dāng)考慮這個項目的失敗?；蚴沁@個目的的目的，而規(guī)劃需要重新考慮，以增長交付項目的價值。項目的執(zhí)行階段項目經(jīng)理的項目預(yù)算責(zé)任此項目預(yù)算批準(zhǔn)后發(fā)布的項目經(jīng)理，一種逆過程必須將它轉(zhuǎn)換成一種工作控制文檔。即資金必須劃分在不同的WBS，順便問一下，目前也許已經(jīng)被升級。這個成果作用于項目執(zhí)行控制預(yù)算或項目基線預(yù)算，或簡樸地說，項目預(yù)算。在某些項目管理的應(yīng)用領(lǐng)域，它被稱為一種項目成本籌劃。在一種大的項目中，不同的公司生產(chǎn)部門，也許會有進一步的中間環(huán)節(jié)為單獨的部門

10、，創(chuàng)立“控制賬戶”，每個部門將細(xì)分她們分派資金投入自己的WBS WPS。觀測到，由于總項目預(yù)算得到高檔管理層的正式批準(zhǔn)，你，作為項目經(jīng)理，同樣也必須謀求并獲得執(zhí)行管理，通過該項目的贊助商，正式批準(zhǔn)任何更改總項目預(yù)算。一般這只是合理的和接受的基本上規(guī)定的產(chǎn)品范疇變化。在這種狀況下項目的贊助商要么減少管理儲藏在她的財產(chǎn)，或提交補充RFA高層管理。目前我們項目預(yù)算資金分派給工作包，我們可以進一步分派在每個WP的多種活動，以便我們懂得我們有多少錢作為“基線”為每個活動的成本。這為我們提供了參照的基本成本控制功能。固然，根據(jù)狀況做同樣的事情也許在WP級別，但控制然后在更高的能力和粗水平。使用掙值技術(shù)如果

11、我們有必要的細(xì)節(jié)另一種控制工具，我們可以采用監(jiān)控正在進行的工作是“掙值”(EV)技術(shù)。這是一種相稱大的藝術(shù)和科學(xué)，你必須理解文本的主題。但基本上，你掌管日程安排活動的費用，并在合適的時候繪制她們作為合計。再次，你可以做的活動水平，或整個項目的水平越低，您可用的控制信息就越多。成本基線這個籌劃參照S-曲線有時被稱為“成本基線”，一般在EV的說法。也就是說，它是“預(yù)算成本工作籌劃”(BCWS)，或更簡樸“籌劃價值”(PV)。注意到，你需要修改這個成本基線每次有一種批準(zhǔn)范疇變化，成本和/或進度影響，從而變化了該項目的核準(zhǔn)項目預(yù)算。目前，隨著工作的進一步，你可以繪制“執(zhí)行工作的實際成本”(ACWP或簡

12、樸的“實際成本”-交流)。你可以繪制其她東西，如上面提到的圖，如果你不喜歡你所看到的，你需要“糾正措施”。注意：整個過程是一種循環(huán)，態(tài)勢操作，這也許是普遍名不副實“項目的生命周期”中“循環(huán)”一詞的來源”。順便說一句，掙值權(quán)威人士提供的EV過程中的多種其她技術(shù)設(shè)計能協(xié)助預(yù)測最后的成果，也就是說，“估計在完畢”（“選管會”）。選管會是你真正應(yīng)當(dāng)感愛好的，由于在運動項目中，它是唯一不變的。因此，必須考慮這些延長EV技術(shù)在同一領(lǐng)域的自上而下的估算精度。她們是有用的，但前提是你結(jié)識到了其局限性和懂得你在做什么!但是，正如我們在開始時說的，它在實踐中困難得多，需要大量的工作。但是，讓我們面對現(xiàn)實吧，這就是

13、項目經(jīng)理被雇傭的因素，不是嗎?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