成本管理外文文献翻译

.范文.外文文献及翻译ProjectBudgetMonitorandControlAuthor：YinGuo-liNationality：AmericanDerivation：ManagementScienceandEngineering.Montreal:Mar20,2010.Withthemarketingcompetitivenessgrowing,itismoreandmorecriticalinbudgetcontrolofeachproject.Thispaperdiscussesthatintheconstructionphase,howcanaprojectmanagerbesuccessfulinbudgetcontrol.Therearemanymethodsdiscussedinthispaper,itrevealsthattobesuccessful,theprojectmanagermustconcernallthismethods.1.INTRODUCTIONThesurveyshowsthatmostprojectsencountercostover-runs(WilliamsAckermann,Eden,2002,pl92).AccordingtoWright(1997)'sresearch,agoodruleofthumbistoaddaminimumof50%tothefirstestimateofthebudget(GardinerandStewart,1998,p251).Itindicatesthatprojectisverycomplexandfullofchallenge.Manyunexpectedissueswillleadtheprojectcostover-runs.Therefore,manytechnologiesandmethodsaredevelopedforsuccessfulmonitoringandcontroltoleadtheprojecttosuccess.Inthisarticle,wewilldiscussintheconstructionphase,howcanaprojectmanagertobesuccessfulbudgetcontrol.2.THECONCEPTANDTHEPURPOSEOFPROJECTCONTROLANDMONITORErelandRaz(2000)statethattheprojectcontrolcycleconsistsofmeasuringthestatusoftheproject,comparingtotheplan,analysisofthedeviations,andimplementinganyappropriatecorrectiveactions.Whenaprojectreachtheconstructionphase,monitorandcontroliscriticaltodelivertheprojectsuccess.Projectmonitoringexiststoestablishtheneedtotakecorrectiveaction,whilstthereisstilltimetotakeaction.Throughmonitoringtheactivities,theprojectteamcananalyzethedeviationsanddecidewhattodoandactuallydoit.Thepurposeofmonitorandcontrolistosupporttheimplementationofcorrectiveactions,ensureprojectsstayontargetorgetprojectbackontargetonceithasgoneofftarget。23.SETTINGUPANEFFICIENTCONTROLSYSTEMForthepurposeofachievingcosttarget,themanagerneedtosetupanefficientmanagementframeworkincluding:reportingstructure,assessingprogress,andcommunicationsystem.Theemployees'responsibilityandauthorityneedtobedefinedinthereportingstructure.Theformalandinformalassessingprogresscanhelpgettingageneralperspectivebetweenrealityandtarget.Itissignificanttohelpidentifywhatistheriskandshouldbemonitoredandcontrolled.Projectsuccessisstronglylinkedtocommunication.Theefficientcommunicationsystembenefitforteamworkandfacilitateproblemsolving(DialloandThuillier,2005).4.COSTMONITORANDCONTROL4.1RankingthepriorityofmonitoringInconstructionphase,manyactivitiesarecarriedoutbasedontheoriginalplan.Itisneedtoknowwhatkindofactivitiesorthingsaremostlikelytoleadtheprojectdelayanddisruption.Therefore,thefirststepisrankingthepriorityoftheactivities.Becausethedurationofaprojectisdeterminedbythetotaltimeofactivitiesoncriticalpath,anydelayinanactivityonthecriticalpathwillcauseadelayinthecompletiondatefortheproject(AckermannEden,HowickandWilliams,2000,p295).Therefore,theactivitiesoncriticalpathshouldfirstlytobemonitoredandcontrolled.Secondly,monitoringtheactivitieswithnofreefloatremaining,adelayinanyactivitywithnofreefloatwilldelaysomesubsequentactivityinevitably.Thesesubsequentdelayswilldiscomfittheresourceschedulesignificantly.Someresourcesareunavailablebecausetheyarecommittedelsewhere.Thirdly,monitoringtheactivitieswithlessthanaspecifiedfloat,becauseifanactivityhasverylittlefloat,itmightuseupthetimebeforecontroldecisionismadeoncesuchanactivitieshasavariancewiththetarget.Fourthly,managersshouldmonitorhighriskyactivities.Highriskyactivitiesaremostlikelytooverspend.Fifthly,managersshouldmonitortheactivitiesusingcriticalresource.Someresourceiscriticalbecausetheyareveryexpensiveorlimited(CotterellandHughes,1995).34.2MethodsofcostcontrolThemaincostofaprojectincludesstaffcost,materialcostanddelaycost.Tocontrolthesecost,managersshouldfirstsetupacostcontrolsystemto:a)Allocateresponsibilitiesforadministrationandanalysisoffinancialdatab)Ensureallcostsareproperlyallocatedagainstprojectcodesc)Ensureallcostsaregenuinelyinpursuitofprojectactivitiesd)Checkthatotherprojectsarenotusingthebudget.Then,managersshouldmonitorandcontrolchangetotheprojectbudget.Itmeansthefollowingthings:a)Concernedwithkeyfactorsthatcausechangestothebudgetb)Controllingactualcostchangesastheyoccur-Monitorcostperformancetodetectvariances-Recordallappropriatechangesaccuratelyinthecostbaseline-Preventingincorrect,unauthorizedchangesbeingincludedinthecostbaseline-Determinepositiveandnegativevariances-Integratedwithallothercontrolprocesses(scope,change,schedule,quality)Asaprojectisdynamic,sometimestheprojectmanagersknowtheprojectisgoingoutofftargetbymonitoring,butdon'tknowthebestactiontotake.Inthiscircumstance,netpresentvalue(NPV)shouldbeusedasanongoingmonitorandcontrolmechanism,becauseNPVtakesaccountofthetimeelementanddiscountsfuturecashflows,itistheresultofthetimeeffectoncash4.3ChangemonitorandcontrolVoropajev(1998)statesthatdynamicchangesofprojectenvironmentwillinfluencetheprocessofprojectimplementation,theprojectitselfandmaycauseheightenedrisk.Whencarriedoutsomeactivities,themethodsdifferentfromthatintheoriginalplanmustbeusedtokeeptheprocessmovingforward(asexperiencedunderpractice).Therefore,changesareinevitableandneedtobemanagedduri