xxxxxx大學(xué)本科畢業(yè)設(shè)計(jì)外文翻譯ProjectCostControl:theWayitWorks項(xiàng)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(xiàng)目成本控制：它的工作方式在最近的一次咨詢?nèi)蝿?wù)中，我們意識到對于整個(gè)項(xiàng)目成本控制體系是如何設(shè)置和應(yīng)用的，仍有一些缺乏理解。所以我們決定描述它是如何工作的。理論上，項(xiàng)目成本控制不是很難跟隨。首先，建立一組參考基線。然后，隨著工作的深入，監(jiān)控工作，分析研究結(jié)果，預(yù)測最終結(jié)果并比較參考基準(zhǔn)。如果最終的結(jié)果不令人滿意，那么你要對正在進(jìn)行的工作進(jìn)行必要的調(diào)整，并在合適的時(shí)間間隔重復(fù)。如果最終的結(jié)果確實(shí)不符合基線計(jì)劃，你可能不得不改變計(jì)劃。更有可能的是，會(huì)(或已經(jīng))有范圍變更來改變參考基線，這意味著每次出現(xiàn)這種情況你必須改變基線計(jì)劃。但在實(shí)踐中，項(xiàng)目成本控制要困難得多，通過項(xiàng)目數(shù)量無法控制成本也證明了這一點(diǎn)。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。所以，要跟隨項(xiàng)目成本控制在整個(gè)項(xiàng)目的生命周期。同時(shí)，我們會(huì)利用這一機(jī)會(huì)來指出幾個(gè)重要文件的適當(dāng)?shù)牡胤?。其中包括商業(yè)案例，請求（資本）撥款（執(zhí)行），工作包和工作分解結(jié)構(gòu)，項(xiàng)目章程(或摘要)，項(xiàng)目預(yù)算或成本計(jì)劃、掙值和成本基線。所有這些有助于提高這個(gè)組織的有效地控制項(xiàng)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(xiàng)目應(yīng)如何通過項(xiàng)目生命周期展開有很好的理解時(shí)，項(xiàng)目成本控制才是最有效的。這意味著他們在主要階段的關(guān)鍵決策點(diǎn)之間行使職責(zé)。他們還必須識別項(xiàng)目風(fēng)險(xiǎn)管理的重要性，至少可以確定并計(jì)劃阻止最明顯的潛在風(fēng)險(xiǎn)事件。在項(xiàng)目的概念階段?每個(gè)項(xiàng)目始于確定的機(jī)會(huì)或需要的人。通常是有著重要性和影響力的人，如果項(xiàng)目繼續(xù)，這個(gè)人往往成為項(xiàng)目的贊助。?確定潛在項(xiàng)目的適用性，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(xiàng)目的價(jià)值，以便使其可以與其他所有的項(xiàng)目競爭。這項(xiàng)工作是在項(xiàng)目的概念階段進(jìn)行，并且作為組織管理整個(gè)項(xiàng)目管理的投資組合的一部分被完成。?準(zhǔn)備商業(yè)案例的工作的成本通常包括企業(yè)管理開銷，但是它可以作為最終項(xiàng)目的一個(gè)會(huì)計(jì)成本來結(jié)轉(zhuǎn)。毫無疑問，因?yàn)檫@將為該組織提供一個(gè)稅收優(yōu)惠。問題是，那么你如何占有所有不結(jié)轉(zhuǎn)的項(xiàng)目??如果業(yè)務(wù)有足夠的價(jià)值，將批準(zhǔn)繼續(xù)發(fā)展和定義階段。?在一個(gè)大的項(xiàng)目中，不同的公司生產(chǎn)部門，可能會(huì)有進(jìn)一步的中間步驟為單獨(dú)的部門，創(chuàng)建“控制賬戶”，每個(gè)部門將細(xì)分他們分配資金投入自己的WBSWPS。?觀察到，因?yàn)榭傢?xiàng)目預(yù)算得到高級管理層的正式批準(zhǔn)，你，作為項(xiàng)目經(jīng)理，同樣也必須尋求并獲得執(zhí)行管理，通過該項(xiàng)目的贊助商，正式批準(zhǔn)任何更改總項(xiàng)目預(yù)算。通常這只是合理的和接受的基礎(chǔ)上要求的產(chǎn)品范圍變化。?在這種情況下項(xiàng)目的贊助商要么減少管理儲備在他的財(cái)產(chǎn)，或提交補(bǔ)充RFA高層管理。?現(xiàn)在我們項(xiàng)目預(yù)算資金分配給工作包，我們可以進(jìn)一步分配在每個(gè)WP的各種活動(dòng)，以便我們知道我們有多少錢作為“基線”為每個(gè)活動(dòng)的成本。?這為我們提供了參考的基礎(chǔ)成本控制功能。當(dāng)然，根據(jù)情況做同樣的事情可能在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)?如果我們有必要的細(xì)節(jié)另一個(gè)控制工具，我們可以采用監(jiān)控正在進(jìn)行的工作是“掙值”(EV)技術(shù)。這是一個(gè)相當(dāng)大的藝術(shù)和科學(xué)，你必須了解文本的主題。?但基本上，你掌管日程安排活動(dòng)的費(fèi)用，并在適當(dāng)?shù)臅r(shí)候繪制他們作為累計(jì)。再次，你可以做的活動(dòng)水平，或整個(gè)項(xiàng)目的水平越低，您可用的控制信息就越多。成本基線?這個(gè)計(jì)劃參考S-曲線有時(shí)被稱為“成本基線”，通常在EV的說法。也就是說，它是“預(yù)算成本工作計(jì)劃”(BCWS)，或更簡單“計(jì)劃價(jià)值”(PV)。?注意到，你需要修改這個(gè)成本基線每次有一個(gè)批準(zhǔn)范圍變化，成本和/或進(jìn)度影響，從而改變了該項(xiàng)目的核準(zhǔn)項(xiàng)目預(yù)算。?現(xiàn)在，隨著工作的深入，你可以繪制“執(zhí)行工作的實(shí)際成本”(ACWP或簡單的“實(shí)際成本”-交流)。?你可以繪制其他東西，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(gè)過程是一個(gè)循環(huán)，態(tài)勢操作，這可能是普遍名不副實(shí)“項(xiàng)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過程中的各種其他技術(shù)設(shè)計(jì)能幫助預(yù)測最后的結(jié)果，也就是說，“估計(jì)在完成”（“選管會(huì)”）。選管會(huì)是你真正應(yīng)該感興趣的，因?yàn)樵谶\(yùn)動(dòng)項(xiàng)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。他們是有用的，但前提是你認(rèn)識到了其局限性和知道你在做什么!但是，正如我們在開始時(shí)說的，它在實(shí)踐中困難得多，需要大量的工作。但是，讓我們面對現(xiàn)實(shí)吧，這就是項(xiàng)目經(jīng)理被雇傭的原因，不是嗎?

ProjectCostControl:theWayitWorksInarecentconsultingassignmentwerealizedthattherewassomelackofunderstandingofthewholesystemofprojectcostcontrol,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.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?Thisplannedrefe