1、項(xiàng)目成本控制項(xiàng)目成本控制 中英文資料外文翻譯文獻(xiàn)中英文資料外文翻譯文獻(xiàn) 外文翻譯之一外文翻譯之一 Project Budget Monitor and ControlProject Budget Monitor and Control AuthorAuthor：Yin Guo-li NationalityNationality：American DerivationDerivation： Management Science and Engineering. Montreal: Mar 20, 2010 . With the marketing competitiveness growing,

2、 it is more and more critical in budget control of each project. This paper discusses that in the construction phase, how can a project manager be successful in budget control. There are many methods discussed in this paper, it reveals that to be successful, the project manager must concern all this

3、 methods. 1. INTRODUCTION1. INTRODUCTION The survey shows that most projects encounter cost over-runs (Williams Ackermann, Eden, 2002,pl92). According to Wright (1997)s research, a good rule of thumb is to add a minimum of 50% to the first estimate of the budget (Gardiner and Stewart, 1998, p251). I

4、t indicates that project is very complex and full of challenge. Many unexpected issues will lead the project cost over-runs. Therefore, many technologies and methods are developed for successful monitoring and control to lead the project to success. In this article, we will discuss in the constructi

5、on phase, how can a project manager to be successful budget control. 2. THE CONCEPT AND THE PURPOSE OF PROJECT CONTROL AND2. THE CONCEPT AND THE PURPOSE OF PROJECT CONTROL AND MONITORMONITOR Erel and Raz (2000) state that the project control cycle consists of measuring the status of the project, com

6、paring to the plan, analysis of the deviations, and implementing any appropriate corrective actions. When a project reach the construction phase, monitor and control is critical to deliver the project success. Project monitoring exists to establish the need to take corrective action, whilst there is

7、 still time to take action. Through monitoring the activities, the project team can analyze the deviations and decide what to do and actually do it. The purpose of monitor and control is to support the implementation of corrective actions, ensure projects stay on target or get project back on target

8、 once it has gone off target。 3. SETTING UP AN EFFICIENT CONTROL SYSTEM3. SETTING UP AN EFFICIENT CONTROL SYSTEM For the purpose of achieving cost target, the manager need to set up an efficient management framework including: reporting structure, assessing progress, and communication system. The em

9、ployees responsibility and authority need to be defined in the reporting structure. The formal and informal assessing progress can help getting a general perspective between reality and target. It is significant to help identify what is the risk and should be monitored and controlled. Project succes

10、s is strongly linked to communication. The efficient communication system benefit for teamwork and facilitate problem solving ( Diallo and Thuillier, 2005 ). 4. COST MONITOR AND CONTROL4. COST MONITOR AND CONTROL 4.1 Ranking the priority of monitoring In construction phase, many activities are carri

11、ed out based on the original plan. It is need to know what kind of activities or things are most likely to lead the project delay and disruption. Therefore, the first step is ranking the priority of the activities. Because the duration of a project is determined by the total time of activities on cr

12、itical path, any delay in an activity on the critical path will cause a delay in the completion date for the project (Ackermann Eden, Howick and Williams,2000,p295). Therefore, the activities on critical path should firstly to be monitored and controlled. Secondly, monitoring the activities with no

13、free float remaining, a delay in any activity with no free float will delay some subsequent activity inevitably. These subsequent delays will discomfit the resource schedule significantly. Some resources are unavailable because they are committed elsewhere. Thirdly, monitoring the activities with le

14、ss than a -1 specified float, because if an activity has very little float, it might use up the time before control decision is made once such an activities has a variance with the target. Fourthly, managers should monitor high risky activities. High risky activities are most likely to overspend. Fi

15、fthly, managers should monitor the activities using critical resource. Some resource is critical because they are very expensive or limited (Cotterell and Hughes, 1995). 4.2Methods of cost control The main cost of a project includes staff cost, material cost and delay cost. To control these cost, ma

16、nagers should first set up a cost control system to: a) Allocate responsibilities for administration and analysis of financial data b) Ensure all costs are properly allocated against project codes c) Ensure all costs are genuinely in pursuit of project activities d) Check that other projects are not

17、 using the budget. Then, managers should monitor and control change to the project budget. It means the following things: a) Concerned with key factors that cause changes to the budget b) Controlling actual cost changes as they occur - Monitor cost performance to detect variances - Record all approp

18、riate changes accurately in the cost baseline - Preventing incorrect, unauthorized changes being included in the cost baseline - Determine positive and negative variances - Integrated with all other control processes (scope, change, schedule, quality) As a project is dynamic, sometimes the project m

19、anagers know the project is going out off target by monitoring, but dont know the best action to take. In this circumstance, net present value (NPV) should be used as an ongoing monitor and control mechanism, because NPV takes account of the time element and discounts future cash flows, it is the re

20、sult of the time effect on cash 4.3 Change monitor and control Voropajev (1998) states that dynamic changes of project environment will influence the process of project implementation, the project itself and may cause heightened risk. When carried out some activities, the methods different from that

21、 in the original plan must be used to keep the process moving forward -2 (as experienced under practice). Therefore, changes are inevitable and need to be managed during project life-cycle (Voropajev. 1998,p 16- 17) .An effective change control system should be established to ensure change procedure

22、 is clear and unambiguous and easy for employee to request a change. And the following things need to be concerned: a) Monitoring and forecasting most probable changes Key factors that generate change to ensure good results; make sure that change must be checked by suitable person. b) Changes should

23、 take place once it is approved and be monitored to check whether it worked as expected c) All changes in project should be recorded in the project documentation (Voropajev, 1998,pl8). 5. CONCLUSION This article shows the best methods of budget control. First, an efficient control system must be set

24、 up. Secondly, It is required to recognize and rank the important factors affecting budget target. Thirdly, manager should combine different control techniques to reach the success of a project. -3 項(xiàng)目成本減少與控制項(xiàng)目成本減少與控制 作者：作者：Yin Guo-li 國(guó)籍：國(guó)籍：美國(guó) 出處：出處：管理科學(xué)與工程2010.03.20 隨著市場(chǎng)競(jìng)爭(zhēng)的激烈性越來(lái)越大， 在每一個(gè)項(xiàng)目中， 進(jìn)行成本控制越發(fā)

25、重要。 本文論述了在施工階段，項(xiàng)目經(jīng)理如何成功地控制項(xiàng)目預(yù)算成本。本文討論了很 多方法。它表明，要取得成功，項(xiàng)目經(jīng)理必須關(guān)注這些成功的方法。 1.1.簡(jiǎn)介簡(jiǎn)介 調(diào)查顯示，大多數(shù)項(xiàng)目會(huì)碰到超出預(yù)算的問(wèn)題(Williams Ackermann, Eden, 2002,pl92)。據(jù) Wright（1997）的研究，一個(gè)好的經(jīng)驗(yàn)法則就是相比首次成本 預(yù)算至少會(huì)增加 50%(Gardiner and Stewart, 1998, p251)。這表明，項(xiàng)目是非 常復(fù)雜并且充滿(mǎn)挑戰(zhàn)的。很多意想不到的因素會(huì)導(dǎo)致項(xiàng)目成本的增加。因此， 許 多科學(xué)技術(shù)和方法被應(yīng)用于監(jiān)測(cè)和控制成本來(lái)促使項(xiàng)目的成功。在這篇文章中，

26、 我們將討論在施工階段，項(xiàng)目經(jīng)理如何才能成功控制預(yù)算成本。 2.2.項(xiàng)目控制和監(jiān)測(cè)的概念和目的項(xiàng)目控制和監(jiān)測(cè)的概念和目的 Erel and Raz (2000)指出項(xiàng)目控制周期包括測(cè)量成本是實(shí)際情況，將施工 成本的實(shí)際值和計(jì)劃值進(jìn)行比較，對(duì)比較結(jié)果進(jìn)行分析，并采取適當(dāng)?shù)拇胧﹣?lái)糾 正偏差。項(xiàng)目在施工階段的監(jiān)測(cè)和控制對(duì)于項(xiàng)目的成功是至關(guān)重要的。為了采取 正確的糾偏措施需要建立項(xiàng)目監(jiān)測(cè)機(jī)制，同時(shí)這樣做也可以有時(shí)間來(lái)采取措施。 通過(guò)監(jiān)測(cè)手段，項(xiàng)目團(tuán)隊(duì)可以分析偏差產(chǎn)生的原因以及決定糾偏措施并采取行 動(dòng)。監(jiān)控的目的就是糾偏措施的實(shí)施，確保項(xiàng)目控制在計(jì)劃目標(biāo)內(nèi)或者使已經(jīng)偏 離計(jì)劃的回到目標(biāo)范圍內(nèi)。 3.3.

27、建立一個(gè)有效的控制體系建立一個(gè)有效的控制體系 -4 為了實(shí)現(xiàn)預(yù)算成本的目標(biāo)， 項(xiàng)目管理者需要建立一個(gè)高效的管理框架， 包括： 報(bào)告的結(jié)構(gòu)，評(píng)估的進(jìn)展情況以及溝通體系。 在報(bào)告結(jié)構(gòu)中，雇員的責(zé)任和權(quán)力 應(yīng)該要清楚地被定義。 正式的和非正式的評(píng)估可以幫助實(shí)際和目標(biāo)之間大體上保 持一致，且這對(duì)于確定什么是風(fēng)險(xiǎn)以及哪些需要被監(jiān)測(cè)和控制是非常有幫助的。 項(xiàng)目成功與良好的溝通密切相關(guān)， 一個(gè)高效率的溝通體系有利于團(tuán)隊(duì)協(xié)作并促進(jìn) 問(wèn)題的解決( Diallo and Thuillier, 2005)。 4.4.成本費(fèi)用的檢測(cè)和控制成本費(fèi)用的檢測(cè)和控制 4.1 對(duì)檢測(cè)的優(yōu)先順序進(jìn)行排序 在施工階段，很多施工活動(dòng)

28、是基于原來(lái)的計(jì)劃。它需要清楚什么樣的活動(dòng)或 者哪些東西是最有可能導(dǎo)致項(xiàng)目延誤和不受控制的。因此，第一步就是要對(duì)這些 活動(dòng)進(jìn)行優(yōu)先排序。由于項(xiàng)目的工期是由關(guān)鍵路徑上的關(guān)鍵工作的總時(shí)間決定 的， 任何關(guān)鍵路徑上工作的延遲將導(dǎo)致項(xiàng)目工期的拖延(Ackermann Eden, Howick and Williams,2000,p295)。因此，關(guān)鍵路徑上的工作應(yīng)該首先進(jìn)行檢測(cè)和控制。 其次，檢測(cè)沒(méi)有自由時(shí)差浮動(dòng)的工作，任何沒(méi)有自由時(shí)差工作的延誤將導(dǎo)致其后 續(xù)工作的拖延，這些后續(xù)工作的延誤將對(duì)資源分配安排帶來(lái)影響，有些資源被分 配到特定的工作是不可以變更利用的。第三， 檢測(cè)具有較少浮動(dòng)時(shí)間的工作，因 為

29、，如果一個(gè)工作具有非常少的浮動(dòng)時(shí)間，那么當(dāng)它偏離目標(biāo)的時(shí)候很有可能在 還沒(méi)有采取控制措施前就將浮動(dòng)時(shí)間用完了。第四，項(xiàng)目管理者應(yīng)該檢測(cè)高風(fēng)險(xiǎn) 活動(dòng)，高風(fēng)險(xiǎn)活動(dòng)最有可能超支。 第五，管理者應(yīng)該檢測(cè)項(xiàng)目活動(dòng)中使用的關(guān)鍵 資源，有些資源由于是非常昂貴和有限的而至關(guān)重要 (Cotterell and Hughes, 1995)。 4.2 成本控制的方法 一個(gè)項(xiàng)目的主要費(fèi)用包括員工成本、材料成本以及工期延誤的成本。為了控 制這些成本費(fèi)用，項(xiàng)目管理者首先應(yīng)該建立一個(gè)成本控制系統(tǒng)： a) 為財(cái)務(wù)數(shù)據(jù)的管理和分析工作落實(shí)責(zé)任人員 b) 確保按照項(xiàng)目的結(jié)構(gòu)來(lái)合理分配所有的成本 c) 確保所有成本都是項(xiàng)目進(jìn)展過(guò)程

30、中各項(xiàng)活動(dòng)的真實(shí)支出 d) 檢查其它工程項(xiàng)目沒(méi)有使用此項(xiàng)目預(yù)算 然后， 項(xiàng)目管理者應(yīng)該對(duì)項(xiàng)目預(yù)算進(jìn)行監(jiān)督和控制變更。 這意味著以下幾點(diǎn)： a) 關(guān)注可以引起成本變化的主要因素 b) 控制實(shí)際成本的變化 -監(jiān)測(cè)成本發(fā)生情況來(lái)發(fā)現(xiàn)它的變化 -在成本控制線(xiàn)上準(zhǔn)確地記錄所有恰當(dāng)?shù)某杀咀儎?dòng) -為防止出現(xiàn)錯(cuò)誤，沒(méi)有經(jīng)過(guò)允許的成本變化也應(yīng)該體現(xiàn)在成本控制線(xiàn)上 -5 -確定積極地和消極的成本變化 -與其它控制目標(biāo)（范圍、變更、進(jìn)度、質(zhì)量）相結(jié)合 由于一個(gè)工程項(xiàng)目是動(dòng)態(tài)變化的， 有時(shí)項(xiàng)目經(jīng)理通過(guò)監(jiān)測(cè)知道項(xiàng)目成本正在 偏離預(yù)算，但是卻不知道采取什么措施來(lái)控制。在這種情況下，凈現(xiàn)值（NPV） 能夠被用來(lái)作為一種持續(xù)

31、監(jiān)控的方法， 因?yàn)閮衄F(xiàn)值考慮了時(shí)間的因素來(lái)對(duì)未來(lái)現(xiàn) 金流折現(xiàn)，它是現(xiàn)金流考慮時(shí)間價(jià)值影響后的結(jié)果。 4.3 變化的檢測(cè)和控制 Voropajev (1998)指出，施工環(huán)境的動(dòng)態(tài)變化將會(huì)影響項(xiàng)目的實(shí)施過(guò)程、項(xiàng) 目本身以及增加項(xiàng)目風(fēng)險(xiǎn)的可能性。當(dāng)在開(kāi)展施工活動(dòng)的時(shí)候，不同于原計(jì)劃的 各種方法必須被應(yīng)用來(lái)保持項(xiàng)目向前推進(jìn)（根據(jù)實(shí)踐經(jīng)驗(yàn)）。因此，變化是不可 避免的，需要在項(xiàng)目的整個(gè)生命周期過(guò)程中管理和控制變化(Voropajev. 1998,p 16- 17)。為了確保變更程序是明確和毫不含糊的以及方便施工人員提出要求發(fā) 生改變，應(yīng)該建立一個(gè)有效的變更控制體系?？梢詮囊韵聨讉€(gè)方面考慮： a) 為確保

32、良好的結(jié)果，應(yīng)檢測(cè)和預(yù)測(cè)最有可能發(fā)生變更的主要因素，應(yīng)該保證 變更必須由合適的人員檢查 b）一旦被批準(zhǔn)，變更應(yīng)該發(fā)生并對(duì)此進(jìn)行監(jiān)測(cè)以檢查是否按預(yù)期工作 c)項(xiàng)目的所有變更應(yīng)該被記錄在項(xiàng)目文件資料中(Voropajev, 1998,pl8) 5.5.結(jié)論結(jié)論 本文介紹了控制預(yù)算的最佳方法。首先，必須建立一個(gè)高效率的監(jiān)管控制體 系；其次，它必須包括影響成本預(yù)算目標(biāo)的主要因素并將它按照重要性排序； 第 三，項(xiàng)目管理者應(yīng)該結(jié)合不同的科學(xué)控制方法以達(dá)到項(xiàng)目的成功。 -6 外文翻譯之二外文翻譯之二 The Contractors Role in Building Cost Reduction AfterT

33、he Contractors Role in Building Cost Reduction After DesignDesign AuthorAuthor：Waddle,Todd W. NationalityNationality：UK DerivationDerivation：Cost Engineering; Feb2008, Vol. 50 Issue 2, p14-21 It has become evident from recent news articles that inflationary pressures and increased construction activ

34、ity are causing many building projects to come in well over owners budgets. This trend has increased dramatically over the past few years, as much of the construction industry has been impacted by an unprecedented increase in the cost of construction. The historical rate of increase in construction

35、cost has been under five percent per year, as reported by the Engineering News Record . Over the last few years, the industry has seen a significant increase from historical escalation rates, up to 10-15 percent per year in many regions of the US. These increases have been caused by a variety of fac

36、tors, including the following. Shortage of steel resulting from rapid growth in China. Demand for materials in the US resulting from increased hurricane damage. Rising oil prices leading to higher manufacturing and transportation cost. Rising labor cost because of increased construction activity . T

37、o be successful in having over budget projects awarded, the building contractor has had to take a proactive role in working with owners and design -7 teams to reduce project cost to amounts that owners are able to award. This cost reduction is normally accomplished through the following methods. val

38、ue engineering; scope reduction; Value EngineeringValue Engineering Value engineering (VE) has been defined as a systematic method to improve the value of goods and services by using an examination of function. Value, as defined, is the ratio of function to cost. Value can therefore be increased by

39、either improving the function or reducing the cost. It is a primary tenet of value engineering that quality not be reduced as a consequence of pursuing value improvements . VE is a process originating at General Electric Company (GE) during World War II. Because of shortages of skilled labor, raw ma

40、terials, and component parts, engineers at GE looked for acceptable alternates and often found substitutions that resulted in reduced costs and/or product improvement. GE developed a systematic process that they called value analysis. Over the years the name gradually changed to VE. The basic steps

41、of VE include the following： Information gathering: project requirements defined, function analysis. Alternates: various ways of meeting the requirements and functions. Evaluation: assessment of alternates on how well they meet requirements and costs savings. Presentation: selection of best alternat

42、ives to be presented to client for decisions. True VE evaluates life cycle costs such as initial cost, maintenance cost, operational cost, life span, time value of money, replacement cost, and frequency of replacement. VE can be undertaken at any stage of the building design process; however, it is

43、most effective in the early stages, since it is less costly to make changes to preliminary documents . Scope ReductionScope Reduction Scope reduction involves identifying areas of the project scope of work that can be reduced in quality, quantity, or both in a manner that is acceptable to the owner.

44、 Scope reduction items of work often consist of material or equipment -8 substitutions that lower the cost of the project, but may not be an equal substitute. An example of quantity scope reduction would be to reduce the guttering system on a pitched roof from the entire roof perimeter to entrances

45、only. A quality scope reduction example would be to provide vinyl composition floor tiles (VCT) in lieu of ceramic floor tiles. After a project has been determined to be out of budget because of high bids, the project is normally either cancelled, redesigned and re-bid, or negotiations are held with

46、 the low bidder to reach an acceptable contract amount. For the building contractor that is selected for negotiations, this is an opportunity to move toward project award and to also build a relationship of trust and openness with the owner and design team that could lead to future projects. First,

47、the building contractor should meet with the owner and design team to fully understand the owners project requirements, priorities, life cycle considerations, and budget. Next, the building contractors role is to use his estimating and construction expertise to analyze various components and systems

48、 within the project for alternate solutions. The contractor should also bring in key subcontractors and suppliers who are often able to identify alternate materials and/or systems within their specialties. Each division of work should be examined and evaluated for VE solutions. In past years, this p

49、rocess and service was considered part of the building contractors overhead. However, in todays market, some contractors will negotiate rates and be reimbursed for the time and effort that they spend in this process in the event that the project is not awarded to them. The work breakdown structure (

50、WBS) can be a helpful tool to the building contractor in analyzing the various components and systems within a building project. The WBS is a tree-type structure of functional systems used to classify the project on a level-by-level basis . This breakdown structure facilitates the evaluation of each

51、 system of the project from the building foundations to the completed sitework. Questions to Ask or Areas and/to Consider by WBS This section provides a list of areas for the building contractor to examine and/or questions to ask in the WBS system level format for cost saving -9 alternatives. Some o

52、f these changes can be accomplished without major re-design cost and incorporated into the construction documents in the form of an addendum. Other changes listed would require extensive re-design and time delays. SUBSTRUCTURESUBSTRUCTURE Have alternate types of foundation system been considered? wo

53、od piles in lieu of precast; drilled caissons vs. piles; mat foundations in place of piles or caissons. Evaluate sand base in place of gravel or stone under slab on grade. SUPERSTRUCTURESUPERSTRUCTURE Have alternate types of building structures been evaluated? structural steel, precast concrete, cas

54、t in place concrete, light gauge steel framing or wood framing systems. Compare Alternate Stair Systems. steel pan stairs vs. precast concrete or cast in place concrete. EXTERIOR CLOSUREEXTERIOR CLOSURE Evaluate exterior wall systems. Light gauge metal framing in lieu of reinforced concrete masonry

55、units. Can wall widths or gauges be reduced? Compare sheathing systems. Fiber sheathings in place of cement boards. Review alternate wall insulation systems. Batt insulations, rigid insulation materials, loose fill block insulation. Consider alternate exterior wall veneers. Conventional stucco versu

56、s exterior insulation finish system. Brick or precast in lieu of stone. Evaluate alternate glazing systems. Can exterior glazed areas be reduced? Storefronts in lieu of curtainwalls if code allows. Painted aluminum in lieu of stainless steel or brass framing. Review exterior entrances. Manual entran

57、ce doors in place of automatic entrances. Automatic entrances in lieu of revolving doors. -10 Cedar entrance doors rather than mahogany. Examine exterior railing systems. aluminum or cable systems in lieu of glass; standard designs in place of custom elements; ROOFINGROOFING Evaluate the specified r

58、oofing with alternative materials. Combined metal decking/insulation systems in lieu of separate systems. Interior batt insulation in place of rigid roof insulation. Built-up roofing vs. single ply membranes. Fiberglass or concrete tiles in lieu of clay tiles. Painted metals in place of copper. Can

59、the specified gauge of metal roofing be lowered? Eliminate or reduce the guttering system? Can skylights be reduced or styles changed? Are standard warranties specified? INTERIOR CONSTRUCTIONINTERIOR CONSTRUCTION Examine interior wall systems. Can light gauge metal-framed walls be used in lieu of concrete masonry units? Can wall thicknesses or gauges be reduced? Are drywall systems being used in l