外文文獻：ProjectCostControl:TheWayitWorksByR.MaxWidemanInarecentconsultingassignmentwerealizedthattherewassomelackofunderstandingofthewholesystemofprojectcostcontrol,howitissetupandapplied.Sowedecidedtowriteupadescriptionofhowitworks.Projectcostcontrolisnotthatdifficulttofollowintheory.Firstyouestablishasetofreferencebaselines.Then,asworkprogresses,youmonitorthework,analyzethefindings,forecasttheendresultsandcomparethosewiththereferencebaselines.Iftheendresultsarenotsatisfactorythenyoumakeadjustmentsasnecessarytotheworkinprogress,andrepeatthecycleatsuitableintervals.Iftheendresultsgetreallyoutoflinewiththebaselineplan,youmayhavetochangetheplan.Morelikely,therewillbe(orhavebeen)scopechangesthatchangethereferencebaselineswhichmeansthateverytimethathappensyouhavetochangethebaselineplananyway.Butprojectcostcontrolisalotmoredifficulttodoinpractice,asisevidencedbythenumberofprojectsthatfailtocontaincosts.Italsoinvolvesasignificantamountofwork,asweshallsee,andwemightaswellstartatthebeginning.Soletusfollowthethreadofprojectcostcontrolthroughtheentireprojectlifespan.And,whileweareatit,wewilltaketheopportunitytopointouttheproperplacesforseveralsignificantdocuments.TheseincludetheBusinessCase,theRequestfor(acapital)Appropriation(forexecution),WorkPackagesandtheWorkBreakdownStructure,theProjectCharter(orBrief),theProjectBudgetorCostPlan,EarnedValueandtheCostBaseline.Allofthesecontributetotheorganization'sabilitytoeffectivelycontrolprojectcosts.FootnoteIamindebtedtomyfriendQuentinFleming,theguruofEarnedValue,forcheckingandcorrectingmyworkonthistopic.TheBusinessCaseandApplicationfor(execution)FundingItisimportanttonotethatprojectcostcontrolismosteffectivewhentheexecutivemanagementresponsiblehasagoodunderstandingofhowprojectsshouldunfoldthroughtheprojectlifespan.Thismeansthattheyexercisetheirresponsibilitiesatthekeydecisionpointsbetweenthemajorphases.Theymustalsorecognizetheimportanceofprojectriskmanagementforidentifyingandplanningtoheadoffatleastthemostobviouspotentialriskevents.Intheproject'sConceptPhase?Everyprojectstartswithsomeoneidentifyinganopportunityorneed.Thatisusuallysomeoneofimportanceorinfluence,iftheprojectistoproceed,andthatpersonoftenbecomestheproject'ssponsor.?Todeterminethesuitabilityofthepotentialproject,mostorganizationscallforthepreparationofa"BusinessCase"andits"OrderofMagnitude"costtojustifythevalueoftheprojectsothatitcanbecomparedwithalltheothercompetingprojects.ThiseffortisconductedintheConceptPhaseoftheprojectandisdoneasapartoftheorganization'smanagementoftheentireprojectportfolio.?ThecostoftheworkofpreparingtheBusinessCaseisusuallycoveredbycorporatemanagementoverhead,butitmaybecarriedforwardasanaccountingcosttotheeventualproject.Nodoubtbecausethiswillprovideataxbenefittotheorganization.Theproblemis,howdoyouthenaccountforalltheprojectsthatarenotsocarriedforward??IftheBusinesscasehassufficientmerit,approvalwillbegiventoproceedtoaDevelopmentandDefinitionphase.Intheproject'sDevelopmentorDefinitionPhase?TheobjectiveoftheDevelopmentPhaseistoestablishagoodunderstandingoftheworkinvolvedtoproducetherequiredproduct,estimatethecostandseekcapitalfundingfortheactualexecutionoftheproject.?Inaformalizedsetting,especiallywherebigprojectsareinvolved,thisapplicationforfundingisoftenreferredtoasaRequestfor(acapital)Appropriation(RFA)orCapitalAppropriationRequest(CAR).?Thisrequiresthecollectionofmoredetailedrequirementsanddatatoestablishwhatworkneedstobedonetoproducetherequiredproductor"deliverable".Fromthisinformation,aplanispreparedinsufficientdetailtogiveadequateconfidenceinadollarfiguretobeincludedintherequest.?Inalessformalizedsetting,everyonejusttriestomuddlethrough.WorkPackagesandtheWBSTheProjectManagementPlan,ProjectBrieforProjectCharter?Ifthedeliverableconsistsofanumberofdifferentelements,theseareidentifiedandassembledintoWorkPackages(WPs)andpresentedintheformofaWorkBreakdownStructure(WBS).?EachWPinvolvesasetofactivities,the"work"thatisplannedandscheduledasapartoftheProjectManagementPlan.Note,however,thattheplanningwillstillbeatarelativelyhighlevel,andmoredetailedplanningwillbenecessaryduringexecutioniftheprojectisgiventhegoahead.?ThisProjectManagementPlan,bytheway,shouldbecomethe"bible"fortheexecutionphaseoftheprojectandissometimesreferredtoasthe"ProjectBrief"orthe"ProjectCharter".?ThecostofdoingthevariousactivitiesisthenestimatedandtheseestimatedcostsareaggregatedtodeterminetheestimatedcostoftheWP.Thisapproachisknownas"detailedestimating"or"bottomupestimating".Thereareotherapproachestoestimatingthatwe'llcometoinaminute.Eitherway,theresultisanestimatedcostofthetotalworkoftheproject.Note:thatprojectriskmanagementplanningisanimportantpartofthisexercise.Thisshouldexaminetheproject'sassumptionsandenvironmentalconditionstoidentifyanyweaknessesintheplanthusfar,andidentifythosepotentialriskeventsthatwarrantattentionformitigation.Thismighttaketheformofspecificcontingencyplanning,and/orthesettingasideofprudentfundingreserves.RequestforcapitalConvertingtheestimate?However,anestimateoftheworkaloneisnotsufficientforacapitalrequest.Toarriveatacapitalrequestsomeconversionisnecessary,forexample,byaddingprudentallowancessuchasoverheads,acontingencyallowancetocovernormalprojectrisksandmanagementreservestocoverunknownsandpossiblescopechanges.?Inaddition,itmaybenecessarytoconverttheestimatingdataintoafinancialaccountingformatthatsatisfiesthecorporateorsponsor'sformatforpurposesofcomparisonwithotherprojectsandconsequentfundingapproval.?Inpracticeallthedataforthetypeof"bottomup"approachjustdescribedmaynotbeavailable.Inthiscasealternativeestimatingapproachesareadoptedthatprovidevariousdegreesofreliabilityina"topdown"fashion.Forexample:OrderofMagnitudeestimate–a"ballpark"estimate,usuallyreservedfortheconceptphaseonlyAnalogousestimate–anestimatebasedonprevioussimilarprojectsParametricestimate–anestimatebasedonstatisticalrelationshipsinhistoricaldata?Whicheverapproachisadopted,hopefullythesumthusarrivedatwillbeapprovedinfullandprovestobesatisfactory!ThisisthetriggertostarttheExecutionPhaseoftheprojectNote:Somemanagementswillapprovesomelessersuminthemistakenbeliefthatthiswillhelpeveryoneto"sharpentheirpencils"and"worksmarter"forthebenefitoftheorganization.Thisisamistakenbeliefbecausemanagementhasfailedtounderstandthenatureofuncertaintyandriskinprojectwork.Consequently,theeffectismorelikelytoresultin"cornercutting"withanadverseeffectonproductquality,orreducedproductscopeorfunctionality.Thisoftenleadstoa"game"inwhichestimatesareinflatedsothatmanagementcanadjustthemdownwards.Buttobefair,managementisalsowellawarethatifmoneyisoverallocated,itwillgetspentanyway.Thesmartthingformanagementstodoistosetasidecontingentreservefunds,varyingwiththeriskinessoftheproject,andkeepthatmoneyundercarefulcontrol.Ownershipofapprovedcapital?IfseniormanagementapprovestheRFAaspresented,thesuminquestionbecomestheresponsibilityofthedesignatedprojectsponsor.However,iftheapprovedcapitalrequestincludesallowancessuchasa"ManagementReserve",thismayormaynotbepassedontotheproject'ssponsor,dependingonthepoliciesoftheorganization.?FortheapprovedRFA,theprojectsponsorwill,inturn,furtherdelegateexpenditureauthoritytotheproject'sprojectmanagerandwilllikelynotincludeanyoftheallowances.Anexceptionmightbethecontingencyallowancestocoverthenormalvariationsinworkperformance.?Thenetsumthusarrivedatconstitutestheprojectmanager'sApprovedProjectBudget.Note:IfmanagementdoesnotapprovetheRFA,youshouldnotconsiderthisaprojectfailure.Eitherthegoals,objectives,justificationandplanningneedrethinkingtoincreasethevalueoftheproject'sdeliverables,orseniormanagementsimplyhashigherprioritieselsewherefortheavailableresourcesandfunding.TheProject'sExecutionPhaseTheprojectmanager'sProjectBudgetresponsibility?OncethisApprovedProjectBudgetisreleasedtotheprojectmanager,areverseprocessmusttakeplacetoconvertitintoaworkingcontroldocument.Thatis,themoneyavailablemustbedividedamongstthevariousWBSWPsthat,bytheway,haveprobablybynowbeenupgraded!ThisresultsinaprojectexecutionControlBudgetorProjectBaselineBudget,orsimply,theProjectBudget.InsomeareasofprojectmanagementapplicationitisreferredtoasaProjectCostPlan.?Onalargeprojectwheredifferentcorporateproductiondivisionsareinvolved,theremaybeafurtherintermediatestepofcreating"ControlAccounts"fortheseparatedivisions,sothateachdivisionsubdividestheirallocatedmoneyintotheirownWBSWPs.?Observethat,sincethetotalProjectBudgetreceivedformalapprovalfromExecutiveManagement,you,asprojectmanager,mustlikewiseseekandobtainfromExecutiveManagement,viatheproject'ssponsor,formalapprovalforanychangestothetotalprojectbudget.OftenthisisonlyjustifiedandacceptedonthebasisofarequestedProductScopeChange.?Insuchacasetheproject'ssponsorwilleitherdrawdownonthemanagementreserveinhisorherpossession,orsubmitasupplementaryRFAtouppermanagement.?NowthatwehavetheProjectBudgetmoneyallocatedtoWorkPackageswecanfurtherdistributeitamongstthevariousactivitiesofeachWPsothatweknowhowmuchmoneywehaveasa"Baseline"costforeachactivity.?Thisprovidesuswiththebaseofreferenceforthecostcontrolfunction.Ofcourse,dependingonthecircumstancesthesamethingmaybedoneattheWPlevelbuttheabilitytocontrolisthenatahigherandcoarserlevel.UseoftheEarnedValuetechnique?Ifwehavethenecessarydetailsanothercontroltoolthatwecanadoptformonitoringongoingworkisthe"EarnedValue"(EV)technique.Thisisaconsiderableartandsciencethatyoumustlearnaboutfromtextsdedicatedtothesubject.?Butessentially,youtakethecostsofthescheduleactivitiesandplotthemasacumulativetotalontheappropriatetimebase.Againyoucandothisattheactivitylevel,WPlevelorthewholeprojectlevel.Thelowerthelevelthemorecontrolinformationyouhaveavailablebutthemoreworkyougetinvolvedin.TheCostBaseline?ThisplannedreferenceS-curveissometimesreferredtoasthe"CostBaseline",typicallyinEVparlance.Thatis,itisthe"BudgetedCostofWorkScheduled"(BCWS),ormoresimplythe"PlannedValue"(PV).?ObservethatyouneedtomodifythisCostBaselineeverytimethereisanapprovedscopechangethathascostand/orscheduleimplicationsandconsequentlychangestheproject'sApprovedProjectBudget.?Now,astheworkprogresses,youcanplotthe"ActualCostofWorkPerformed"(ACWPorsimply"ActualCost"-AC).?Youcanplototherthingsaswell,seediagramreferredtoabove,andifyoudon'tlikewhatyouseethenyouneedtotake"CorrectiveAction".CommentaryThiswholeprocessisacyclic,situationaloperationandisprobablythesourceoftheterm"cycle"inthepopularlymisnamed"projectlifecycle".Asanaside,theEarnedValuepunditsoffervariousothertechniqueswithintheEVprocessdesignedtoaidinforecastingthefinalresult,thatis,the"EstimateAtCompletion"(EAC).EACiswhatyoushouldreallybeinterestedinbecauseitistheonlyconstantinamovingproject.Therefore,theseextendedEVtechniquesmustbeconsideredinthesamerealmofaccuracyastop-downestimating.Theyareuseful,butonlyifyourecognizethelimitationsandknowwhatyouaredoing!But,aswesaidatthebeginning,itisalotmoredifficulttodoinpractice–andinvolvesasignificantamountofwork.But,let'sfaceit,that'swhatprojectmanagersarehiredfor,right?中文譯文：項目成本限制：它的工作方式R.馬克斯懷德曼我們在最近的詢問任務(wù)中意識到，對于整個項目成本限制體系是如何設(shè)置和應用的這個問題，我們?nèi)杂幸恍┤狈α私?。因此，我們確定寫出它是如何工作的說明。從理論上講，項目成本限制并不難。首先，建立一套參考基準。然后，依據(jù)工作的進展，監(jiān)察工作，分析結(jié)果顯示，預料最終結(jié)果并與參考基線作比較。假如最終結(jié)果不令人滿足，那么你要對正在進行中的必要的工作進行調(diào)整，并在適當?shù)臅r間間隔內(nèi)重復循環(huán)。假如最終結(jié)果已經(jīng)與基線支配脫節(jié)，你可能不得不變更支配。更有可能的是，將會有（或已經(jīng)）變更的范圍變更參考基線，這意味著，每一次范圍發(fā)生變更，無論如何你都必需變更基線支配。但是通過項目數(shù)量未能限制成本，證明在實踐中，項目成本限制是很難真正實施的。我們將看到，它還涉及到相當數(shù)量的工作，因此，我們不妨在一起先就啟動它，通過整個項目的線程壽命來進行工程造價限制。同時，我們將借此機會指出幾個顯著的適當?shù)牡胤轿募?。這些措施包括商業(yè)案例，（資本）懇求撥款（執(zhí)行），工作包和工作分解結(jié)構(gòu)，項目章程（或摘要），項目預算或成本支配，獲得的價值和成本基準。全部這些都有助于提高該組織有效地限制項目成本的實力。腳注我要感謝我的摯友，大師昆汀?弗萊明，檢查和訂正我關(guān)于這一主題的工作。（執(zhí)行）資助的商業(yè)案例和應用重要的是要留意，當負責的執(zhí)行管理者對項目應如何通過項目壽命綻開這個問題有很好的理解時，項目的成本限制是最有效的。這意味著，他們在主要階段的關(guān)鍵決策點之間行使自己的責任。他們還必需相識到，至少對最明顯的潛在危急事務(wù)，用于查明和規(guī)劃掌管關(guān)閉的項目風險管理的的重要性。在項目的概念階段?每一個項目都由確定的機會或須要的人起先。通常是有肯定重要性或影響力的人，假如該項目接著進行，這個人往往成為該項目的贊助者。?為了確定潛在項目的適用性，大多數(shù)組織呼吁編制“商業(yè)案例”和“量級”的成本，以證明該項目的價值，使其可以與全部其他項目競爭。?企業(yè)的商業(yè)案例的打算工作成本通常包括管理開銷，但它可結(jié)轉(zhuǎn)為最終項目的會計成本。毫無疑問，因為這將為該組織供應一個稅務(wù)利益。問題是，你如何再占有全部不結(jié)轉(zhuǎn)項目？?假如有足夠的商業(yè)案例的優(yōu)點，贊助者將接著發(fā)展和定義階段。在該項目的發(fā)展或定義階段?在開發(fā)階段的目標是建立一種涉及到生產(chǎn)所需的產(chǎn)品，估計成本，并為該項目的實際執(zhí)行尋求資本資金的良好的工作的相識。?在正式的設(shè)置，尤其是在涉及大項目中，這個撥款申請通常簡稱為（大寫）（RFA）撥款或資本撥款懇求（CAR）。?這須要更具體的要求和數(shù)據(jù)的收集，建立什么工作須要來完成生產(chǎn)所需的產(chǎn)品或“交付”。從這個信息來看，一個打算足夠的細微環(huán)節(jié)支配在一美元的數(shù)字懇求上賜予足夠的信念。?在一個不太正式的設(shè)置中，每個人都只是試圖蒙混過關(guān)工作包和WBS項目管理支配，項目簡介或項目憲章?假如可交付的成果由一些不同元素組成，這些都是確定和組裝工作包（WPS），并在工作分解結(jié)構(gòu)（WBS）的形式提交。?每個的WP涉及的一系列活動，支配和支配的一部分作為“工作”項目管理支配。但是請留意，假如該項目在執(zhí)行過程中前進，將該規(guī)劃水平變得更高，更具體，將是必要的。?該項目管理支配的方式，應當成為該項目“圣經(jīng)”的執(zhí)行階段，同時它有時被稱為“項目簡介”或“項目憲章”。?然后估計各種活動的成本，這些估計費用匯總以確定的WP的估計成本。這種方法作為“具體估算”或“自下而上估算”而為人知曉。還有其他的方法來估算，我們將在一分鐘內(nèi)到達。無論哪種方式，結(jié)果都是該項目的總工作的估計費用。注：該項目的風險管理規(guī)劃，是這次演習的一個重要組成部分。這應當檢查該項目的假設(shè)和環(huán)境條件，以確定該支配中的任何弱點，到目前為止，并找出值得留意緩解這些潛在的風險事務(wù)。這可能實行具體的應急支配的形式和/或預審慎的資金儲備。資本要求轉(zhuǎn)換的估計?然而，單獨的工作的一個估計是沒有足夠資本要求的。為到達肯定的資本要求，一些轉(zhuǎn)換是必要的，例如，通過加入審慎津貼如開銷，一個應急的津貼，以彌補包括未知和可能的范圍變更的正常的項目風險和管理儲備。?此外，財務(wù)會計格式轉(zhuǎn)換成估算數(shù)據(jù)可能是必要的，以滿足有目的的企業(yè)或贊助商的形式與其他項目比較和隨之而來的撥款。?剛才所描述的方法中，全部的數(shù)據(jù)類型為“自下而上”，在實踐中可能無法運用。在這種狀況下，替代的估算方法是在時尚中通過供應不同程度的“自上而下”的牢靠性。例如：訂購數(shù)量級的估計-“球公園”估計，通常只為概念預留類似的估計-依據(jù)以前類似項目的預算參數(shù)估計-基于對歷史數(shù)據(jù)的統(tǒng)計關(guān)系估計?無論采納哪種方法，這種希望總和能被全面批準和證明是令人滿足的！