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1、<p>  此文档是毕业设计外文翻译成品( 含英文原文+中文翻译),无需调整复杂的格式!下载之后直接可用,方便快捷!本文价格不贵,也就几十块钱!</p><p>  外文标题:Project Cost Management</p><p>  外文作者:Low Sui Pheng</p><p>  文献出处:Project Management for

2、the Built Environment,2018:97-112</p><p>  英文4347单词,中文6851汉字。</p><p>  Project Cost Management</p><p>  Having identified the resources needed to complete the project, it is now nec

3、essary to estimate how much each of these resources cost. The sum of all costs related to all resources is the total project costs. Cost estimating is the process of calculating and computing the costs of all the resourc

4、es that have been identified to be necessary to complete the project. Such resources can be identified from the project scope statement, work breakdown structure, components and activities. Cost estimate</p><p

5、>  Introduction</p><p>  These may collectively affect the total costs of the estimates. Upon completion of cost estimating, the cost estimates for resources are derived. These show the costs needed to pr

6、ocure the resources necessary to complete the project. However, costs to the builder are not the same as costs to the client. The builder adds a profit margin to his costs that will then show up as a price to the client.

7、Apart from identifying the resources needed to complete the project, the quantities of such resources</p><p>  Apart from estimating the costs for using a team of bricklayers or an excavator,cost estimating

8、also needs to know how much each of the resources costs. For example, it is necessary to know how much a bricklayer is paid; i.e. $ per hour.Likewise, it is necessary to know how much it costs to rent an excavator for a

9、day;i.e. $ per day or $ per use. Where materials are concerned, their rates should also be made known for cost estimating. For example, it is necessary to know how much concrete costs;</p><p>  Cost Componen

10、ts</p><p>  a.Four types of costs</p><p>  Cost estimating takes into account the various types of costs incurred for an activity that is needed to complete the project. There are generally four

11、 different types of costs to be considered for cost estimating. The first type is direct costs which refer to costs that are directly attributed to the project and cannot be shared among other projects that are also progr

12、essing at the same time. Examples of direct costs include hotel charges, airfares, long distance telephone charges, drafting expe</p><p>  On the other hand, supplies from overseas may be severely curtailed

13、because of trade restrictions which then cause prices to increase. The fourth type is fixed costs which as the name suggests, will remain the same throughout the project. For example, the professional lump sum fees paid t

14、o the design consultants are fixed even if there is a delay in project completion. Similarly, the annual retainer fees paid to a law firm are fixed for that period of time regardless of the number of consultations m</p&g

15、t;<p>  b.Historical cost information</p><p>  Cost estimating cannot do without access to and availability of historical cost information. Such information can be obtained through subscriptions from

16、commercially available cost estimating databases which can either be available on-line or printed hard copies. Preferably, such historical information should already be available in-house. Reference may be made to recent

17、ly completed project files to extract cost estimating information. The cost estimating information extracted should however be a</p><p>  Project team members with the relevant past experience or expertise ma

18、y also be consulted for the cost estimating exercise. Such inputs from team members would be useful for making adjustments to cost estimates extracted from past completed project files. This is especially so when project

19、team members have the institutional memory to provide the lessons learned for the current project that can affect cost estimating. For example, team members might have faced difficulties operating a particular s</p>

20、<p>  Approaches to Estimating</p><p>  a.Analogous estimating</p><p>  The analogous approach to cost estimating is based on historical information of past completed projects that are qu

21、ite similar to the current project. In analogous estimating, the actual costs expended in past completed projects are taken as the platform to build on for the current project. However, not all projects are exactly the s

22、ame or similar. In adopting analogous estimating, it is therefore important to consider the scope, complexity and magnitude of the current project when comparing it </p><p>  b.Bottom-up estimating</p>

23、<p>  This is a detailed and comprehensive approach to cost estimating where each and every components of a project are accounted for in building up the project sum. Bottom-up estimating starts with the work break

24、down structure and works through all its components and activities to produce the cost estimates. This approach fundamentally starts from zero base and can be a time-consuming process in having to account for everything

25、needed to complete the project. It is however also the most accurate appr</p><p>  c.How costs of resources are determined</p><p>  Before cost estimating can commence, it is necessary to unders

26、tand what the project includes. This is shown using the work breakdown structure, components and activities. Once details of the necessary activities are known, the resources needed to complete these activities can be id

27、entified. Hence, possessing the domain knowledge of the industry in which the project manager is in is crucial. If a project manager works in the construction industry, he needs to know about building technology and un&l

28、t;/p><p>  This can also happen if such resources are not available within the project organization. While ascertaining the bids or quotations from vendors, it is also necessary for the project team to put in p

29、lace a process to evaluate their price and quality. The amount of resources needed may also be affected by effect of the learning curve. For projects with repetitive activities, workers can become more productive as they

30、 learn to do the same thing over and over again. As a result, costs may decrease </p><p>  d.Analysis of cost estimating results</p><p>  When the cost estimating exercise is completed, checks s

31、hould be made of the actual cost estimates computed for the resources needed for project completion.These checks should include an analysis of the costs apportioned to each of these resources. The analysis should be deta

32、iled enough to include all resource types whose costs can be categorized into manpower, materials, machine, computer hardware, programming software, overseas travel, provisions for inflation, etc. For example, resource t

33、ypes</p><p>  Project Budget</p><p>  a. Developing the budget</p><p>  The total project cost is aggregated from the costs of each work package. In developing the project budget, i

34、t is necessary to set aside a contingency amount as a reserve to provide for unforeseen events. At the broader level, the project budget may first be determined using parametric estimating to tentatively extrapolate what

35、the costs of a project are likely to be. Parametric estimating can take the form of $ per hotel room or $ per apartment. The total project cost computed using parametric e</p><p>  Cash flow is also a concer

36、n of the contractor who needs to juggle between income and expenditure before he receives progress payments on a monthly basis. A more accurate approach to planning cash flow is through bottom-up budgeting which starts f

37、rom ground zero and requires that all work packages be accounted for during the entire project duration. Hence, there is a relationship between the budget and time. At the initial stage of a building project, budgeting i

38、s for the foundation works, before</p><p>  Cost Control</p><p>  a.Implementation issues</p><p>  Project cost management needs to factor in changes arising from variations or unfo

39、reseen circumstances. Cost control is an important function of overall project cost management to ensure that the project team maintains a tight rein on costs. To do so, cost control focuses on enabling costs to change w

40、ithout any adverse effects on the project. As part of the project management processes of monitoring and controlling, cost control is about allowing or preventing cost changes to take place. Changes</p><p> 

41、 Cost control starts with understanding the cost base-line or S-curve for the entire project duration. It then tracks the project funding requirements which in the case of building works include the monthly progress paym

42、ents received by the contractor or the staged payments received by the property developer from the purchasers of a new condominium project. Cost control also tracks regular performance reports. For example, if the qualit

43、y performance report is acceptable, payment is then made to t</p><p>  b.Focus of cost control</p><p>  In essence, cost control serves to ensure that there is no cost overrun and that the proje

44、ct spending is kept within the budget over time. Cost control therefore focuses on several issues. Firstly, if a change request occurs, cost control reviews the causes for the change and determines if the change is reall

45、y necessary. It adopts a preventive approach to ensure that only genuine change requests are approved. Cost control monitors adherence to the cost base-line or S-curve. If changes are made, </p><p>  c.Cost

46、control change system</p><p>  It is useful for the project team to set up a cost control change system to track and document cost changes. The system should first be described using a flow chart so that all

47、stakeholders are clear on what to do in the event that there is a change request leading to cost change. The flowchart should start with the initiation of a change request and information of how this request is likely to

48、 affect costs. These two documents then enter a tracking system which spontaneously does two things. Fir</p><p>  Measuring Performance</p><p>  a. Earned value management</p><p>  

49、Project cost management needs to measure performance to determine if the work completed is acceptable before payment is made to the vendor. The evaluation of project performance is facilitated through the concept of earn

50、ed value management which measures performance of the project work against a pre-determined plan in order to identify variances. The concept is therefore useful to predict if variances are likely to occur and to determin

51、e what the final costs are likely to be when the project is c</p><p>  This allows forecasts to be made of future variances when compared against the expenses paid to-date. In most projects, the three common

52、indicators of performance are Planned Value, Earned Value and Actual Cost. Firstly, Planned Value reflects the planned value of the work to-date. Secondly, Earned Value indicates the value or worth of the project to-date

53、. Thirdly, Actual Cost refers to the cost of the project work to-date. For example, a project has a Budget at Completion of $100,000. The proje</p><p>  Uncovering the Variance</p><p>  a.Why th

54、is is important?</p><p>  Effective cost control requires a variance to be uncovered even before it happens. It is important to uncover the variance so that appropriate preventive actions can be taken. A var

55、iance or a change is any outcome that is not the same as what was originally planned for or expected by the stakeholders. For example, a project delay is a variance because there are cost implications. For cost control p

56、urposes, a variance at the end of a project is the difference between the Budget at Completion and </p><p>  On the other hand, the Cost Variance can also occur during a project. The Cost Variance is the dif

57、ference between the Earned Value and the Actual Cost. For example, a project has a budget of $200,000 and has completed 10% of its project value. Hence, Earned Value is $20,000. However, because of unforeseen events, $25

58、,000 was actually spent to complete that $20,000 worth of work. Actual Cost is therefore $25,000. In this case, the Cost Variance is at a negative value of $5000 which is not desirab</p><p>  b.Schedule Vari

59、ance</p><p>  It should be recognized that project cost management is also closely intertwined with time. This is because if there is a project delay, costs and revenues are also likely to be affected. It is

60、 also equally true if the project is ahead of schedule. The difference between where the project actually is at the present moment and where the project was earlier planned to be is referred to as the Schedule Variance.

61、Take for example a building project that is expected to be completed in two years with </p><p>  However, for various reasons, the amount of work completed at the end of the first year is only 50%. Hence, the

62、 Earned Value for the project at the end of the first year is only $100,000. The Schedule Variance measures the difference between the Earned Value and the Planned Value. In this case, the Schedule Variance is— $20,000 (i

63、.e. $100,000 less $120,000). This negative outcome is undesirable. Based on this result, the project manager needs to identify the causes for the delay and implement cor</p><p>  c.Cost Performance Index<

64、;/p><p>  In managing the cash flow, due diligence should be exercised to ensure that revenue is larger than the cost. The Cost Performance Index does this by showing the amount of work a project is completing

65、for every dollar spent on the project. For example, a Cost Performance Index of 0.80 means that it is costing the organization $1 for every 80 cents’ worth of work. In this context, the project is losing 20 cents for eve

66、ry dollar spent. The Cost Performance Index is computed by dividing the Earned V</p><p>  This is not a desirable scenario. Generally speaking, the closer the Cost Performance Index is to 1, the better is th

67、e project performance. Nevertheless, it may also be undesirable if the Cost Performance Index is greater than 1. Checks should therefore be made to understand why the Index is greater than 1. This may happen because of f

68、ront-loading or inflated estimates submitted by the successful bidder. Front-loading means that the bidder submits rates that are higher for earlier tasks and rate</p><p>  Conclusion</p><p>  A

69、s the project advances, monitoring the health of the project budget is important. This takes place through Earned Value Management which uses a set of rules. First and foremost, Earned Value Management should always star

70、t with and focus on the</p><p>  Earned Value. Healthy Earned Value contributes to positive cash flow. From the various accounting conventions presented above, it should be noted that variance means deductio

71、n and that negative variance is bad for the project. Likewise, index means division and an index that is less than 1 is also bad for the project. Information is now available from the computations of variance and index.&

72、lt;/p><p>  These provide opportunities for the project manager to monitor, control and update the cost estimates as more details become available. Part of the cost monitoring and controlling process may requir

73、e changes in the resources used, adopting different ways to do the work as well as changes in the sequence of events for the project. Consequently, these may also lead to changes in the cash flow projections. Applying ap

74、propriate corrective actions in a timely manner is critical for project cost manag</p><p>  The closing process in project cost management requires updating the budget for closure when the project is complet

75、ed. The budget at closing may be different from the original budget when the project first started. The budget at closing is more often than not larger than the original budget for several reasons. Firstly, when the proje

76、ct is first initiated, it is often the case that not many details are available for cost planning to take place. As more details are added, this may lead to an increa</p><p>  For this reason, it is also prud

77、ent on the part of the client to set aside a reasonable amount of contingency sum to cater for unforeseen events that may inflate project costs. This is especially true for large construction projects spanning over many

78、years before nearing completion. When the project is finally completed, the project manager should identify useful learning points that the organization can file for future reference. These learning points can relate to th

79、e cost estimates of unique c</p><p><b>  译文:</b></p><p><b>  工程造价管理</b></p><p>  摘要:确定完成项目所需的资源后,现在有必要估算每种资源的成本。与所有资源相关的所有成本的总和是项目总成本。成本估算是计算和计算已确定为完成项目所必需的所

80、有资源的成本的过程。可以从项目范围说明,工作分解结构,组件和活动中识别这些资源。资源成本估算又可能受到质量选择,风险影响和采购事项的影响。资源通常包括材料,人力和机器。此外,这些资源的成本可能受到管理能力,建设方法和资金支持项目的影响。总的来说,这可以缩写为6M。估计资源成本可能受到经济条件,货币波动,市场竞争和其他变化的影响,例如与可用性以及需求和供应情况有关的变化。</p><p><b>  引言

81、</b></p><p>  这些可能共同影响估计的总成本。完成成本估算后,将得出资源成本估算。这些显示了获得完成项目所需资源所需的成本。但是,构建者的成本与客户的成本不同。建筑商为他的成本增加了一个优势保证金,然后将其显示为客户的价格。除了确定完成项目所需的资源外,还必须相应确定这些资源的数量。使用劳动力常数和设备输出反过来估计使用资源所需的资源量或持续时间。例如,劳动力常数显示由三个砖瓦工人团队在

82、一小时内铺设的砖块数量;即每小时平方米。然后可以确定由三个砌砖工团队所需的持续时间来估计与砌砖活动相关的劳动力成本。设备输出显示例如挖掘机可在一小时内挖掘的土地体积;即每小时立方米。然后可以确定挖掘整个场地所需的持续时间以估计与挖掘活动相关的机械成本。</p><p>  除了估算使用砌砖工或挖掘机团队的成本之外,成本估算还需要知道每种资源的成本。例如,有必要知道瓦工的报酬是多少;也就是每小时$。同样,有必要知道

83、一天租一台挖掘机需要多少钱;即每天$或每次使用$。在涉及材料的情况下,还应了解其费用估算费用。例如,有必要知道具体成本是多少;即每立方米$。同样,有必要知道钢筋的成本是多少;即每吨$。如果不知道这些人力,机器和材料的费率,则必须从各种来源(例如相关供应商)估算这些费率。</p><p><b>  成本要素</b></p><p><b>  A.四种费用&

84、lt;/b></p><p>  成本估算考虑了完成项目所需的活动所产生的各种类型的成本。成本估算通常需要考虑四种不同类型的成本。第一种类型是直接成本,它指的是直接归因于项目的成本,并且不能在同时进行的其他项目之间共享。直接成本的例子包括酒店费,机票费,长途电话费,制作图纸的起草费,建筑模型费等。第二类是间接费用,通常也称为间接费用。间接成本通常是可以在同时运行的项目之间共享的成本。这些包括例如办公室负责人

85、的租金和水电费以及整个组织的软件许可费。在不同项目之间共享的公司工具是组织间接成本的另一个例子。第三种类型是可变成本,顾名思义,可以根据市场情况而变化。例如,材料成本可根据需求而变化</p><p>  市场供应情况。这种情况可能发生在供应可能超过需求的经济衰退期间,导致材料价格下降。</p><p>  另一方面,由于贸易限制导致价格上涨,海外供应可能会受到严重限制。第四种类型是固定成本

86、,顾名思义,在整个项目中将保持不变。例如,即使项目完成有延迟,支付给设计顾问的专业一次性费用也是固定的。同样,无论项目组织进行的磋商次数如何,支付给法律公司的年度保留费都固定在该段时间内。</p><p><b>  B.历史成本信息</b></p><p>  成本估算离不开历史成本信息的访问和可用性。这些信息可以通过商业成本估算数据库的订阅获得,这些数据库可以在线

87、获得,也可以是印刷的硬拷贝。优选地,这种历史信息应该已经在内部可用。可以参考最近完成的项目文件以提取成本估算信息。然而,所提取的成本估算信息应针对不同的项目条件进行调整,例如与困难的场地位置和当前市场情况相关的条件。</p><p>  具有相关过去经验或专业知识的项目团队成员也可以参考成本估算工作。来自团队成员的此类输入可用于调整从过去完成的项目文件中提取的成本估算。当项目团队成员具有机构记忆以提供可能影响成本

88、估算的当前项目的经验教训时尤其如此。例如,团队成员可能面临操作特定系统的困难,这些系统只有那些曾经有过使用经验的人才知道。这些困难可能继续对成本估算产生影响,因此在当前项目中应予以避免。</p><p><b>  估算方法</b></p><p><b>  A.模拟估计</b></p><p>  类似的成本估算方法是

89、基于过去完成的项目的历史信息,这些项目与当前项目非常相似。在类比估算中,过去完成的项目所花费的实际成本被视为当前项目的平台。但是,并非所有项目都完全相同或相似。因此,在采用类比估算时,在将其与过去完成的项目进行比较时,必须考虑当前项目的范围,复杂性和规模。当前项目的其他变量或特定属性也应在类似的估算中标记,以说明差异。例如,由于特定客户的要求,当前项目中可用的完成时间可能比过去完成的项目短。可用的较短完成时间可以转换为意味着更短并且在更

90、短的时间段内需要更昂贵的资源。这也意味着由于站点拥塞可能会影响生产力,从而对成本产生负面影响。在过去完成的项目和当前项目之间识别这些变量可能需要依赖于团队成员的专家判断。</p><p><b>  B.全方位估算</b></p><p>  这是一种详细而全面的成本估算方法,其中项目的每个组成部分都用于构建项目总和。自下而上的估算从工作分解结构开始,并通过其所有组件

91、和活动来产生成本估算。这种方法从根本上从零基础开始,并且可能是一个耗时的过程,必须考虑完成项目所需的一切。然而,它也是最准确的成本估算方法。使用类似估算或自下而上估算的决定取决于项目的阶段和客户对估算的预期用途。类似的估算在项目的早期阶段是有用的,如果项目总和可能落在他的预算范围内并且项目应该继续进行,则向客户提供指示。自下而上的估算有助于更准确地指示项目可能花费多少。此外,通过自下而上估算提供的详细信息可用于检查供应商提交的投标是否合

92、理以及促进未来的进度付款。</p><p>  C.确定资源成本如何</p><p>  在开始成本估算之前,有必要了解项目包含的内容。使用工作分解结构,组件和活动显示。一旦知道必要活动的细节,就可以确定完成这些活动所需的资源。因此,拥有项目经理所在行业的领域知识至关重要。如果项目经理在建筑行业工作,他需要了解建筑技术并了解建造结构的过程。从本质上讲,这与思考有关,是一个识别所需资源并确定

93、各自成本的计划流程。规划过程首先确定项目所需的6M;即管理,方法,资金,材料,人力和机械。然后进行确定所需资源的数量,何时需要这些资源,并且应从供应商处购买或在内部制造。如果认为这样做更具成本效益,可以决定从供应商处购买资源。</p><p>  如果项目组织内没有此类资源,也会发生这种情况。在确定供应商的出价或报价时,项目团队还必须制定评估其价格和质量的流程。所需的资源量也可能受到学习曲线的影响。对于具有重复活

94、动的项目,工作人员可以提高工作效率,因为他们学会一遍又一遍地做同样的事情。因此,随着更多相同单元的建造,成本可能会降低。在评估这些重复活动的成本估算时,还应考虑学习曲线的积极影响。拨出应急基金以应对不可预见的情况,例如处理可能导致成本超支的新风险,也是一种良好做法。根据工作性质,预留的储备金通常可以占项目总金额的5%至10%。</p><p>  D.成本估算结果分析</p><p>  

95、在完成成本估算工作后,应检查为项目完成所需资源计算的实际成本估算。这些检查应包括对分配给每个资源的成本的分析。分析应足够详细,以包括所有资源类型,其成本可分为人力,材料,机器,计算机硬件,编程软件,海外旅行,通货膨胀准备等。例如,资源类型及其相应的成本砖墙将包括砖瓦,砖,水泥,沙子,水,吊装,运输,废物和其他管理费用。此外,在为活动确定风险的情况下,风险成本以及相应风险响应的成本也应包括在成本估算结果中。因此,应包括与风险应对相关的成本

96、,如保险费和保修。因此,对成本估算结果的分析提供了检查,从而可以识别成本遗漏,以便采取纠正措施。</p><p><b>  项目预算</b></p><p>  项目总成本是从每个工作包的成本中汇总而来的。在制定项目预算时,有必要留出应急金额作为储备金来应对不可预见的事件。在更广泛的层面上,项目预算可以首先使用参数估算来确定,以暂时推断项目成本可能是多少。参数估算可

97、以采用每间酒店房间$或每间公寓$的形式。使用参数估计计算的总项目成本允许客户评估他是否有资金支持项目直到完成。如果他缺乏资金,如果他无法将其与资金限额相协调,则会出现负现金流状况。这是因为项目不能同时拥有所有资金,并且需要根据预定的时间表对项目可交付成果管理预计的现金流量。</p><p>  现金流量也是承包商在每月收到进度付款之前需要兼顾收入和支出的问题。规划现金流的更准确方法是通过自下而上的预算编制,从零开

98、始,并要求在整个项目期间考虑所有工作包。因此,预算和时间之间存在关系。在建筑项目的初始阶段,预算编制是基础工程,然后进入上层建筑工程,建筑工程和最终的机械和电气工程。自下而上的预算可以确定建筑项目每个阶段的预算。随着项目规模的扩大,预算编制也将变得更加复杂。对于此类项目,可以使用商用软件来管理预算。</p><p><b>  成本控制</b></p><p><

99、;b>  A.实施问题</b></p><p>  项目成本管理需要考虑因变化或不可预见的情况引起的变化。成本控制是整体项目成本管理的重要功能,以确保项目团队严格控制成本。为此,成本控制侧重于实现变更成本,而不会对项目产生任何不利影响。作为监控和控制项目管理流程的一部分,成本控制是关于允许或阻止成本变更的。项目中的变化通常是不可避免的。确实发生了变更时,必须将其记录在差异报告中。该报告列出了变更

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