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项目管理-项目预算(1)

(2011-03-22 09:52:35)
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The Project Budget(1)

项目预算(1)

 

For cost control on a project, the construction plan and the associated cash flow estimates can provide the baseline reference for subsequent project monitoring and control. For schedules, progress on individual activities can be compared with the project schedule to monitor the progress of activities. Contract and job specifications provide the criteria by which to assess and assure the required quality of construction. The final or detailed cost estimate provides a baseline for the assessment of financial performance during the project. To the extent that costs are within the detailed cost estimate, then the project is thought to be under financial control. Overruns in particular cost categories signal the possibility of problems and give an indication of exactly what problems are being encountered. Expense oriented construction planning and control focuses upon the categories included in the final cost estimation.

对于项目的成本控制、项目计划和相关的现金流量估算可以为后续的项目监督和控制提供参照基准。对于进度控制,可以将项目活动的实际进度和项目的计划进度进行比较,以监督项目的进度实施。合同和工作标准则为建设项目的质量提供了评价和保证准则。最终的或详细的成本预算为项目期的财务状况提供了评价基准。如果实际成本没有超出详细的成本估算,我们便认为项目的财务控制做得较好。特殊成本项次的超支发出了可能存在问题的信号,并且对所面临问题给出确切的指示。以费用为导向的建设项目计划和控制,侧重包含在最终成本估算内的成本项次。

For control and monitoring purposes, the original detailed cost estimate is typically converted to a project budget, and the project budget is used subsequently as a guide for management. Specific items in the detailed cost estimate become job cost elements. Expenses incurred during the course of a project are recorded in specific job cost accounts to be compared with the original cost estimates in each category. Thus, individual job cost accounts generally represent the basic unit for cost control. Alternatively, job cost accounts may be disaggregated or divided into work elements which are related both to particular scheduled activities and to particular cost accounts.

本着控制和监督的目的,初始的详细成本估算通常被转化为项目预算,并被用来作为随后成本管理的指南。详细成本估算中的具体项次成为工作成本要素。在项目实施过程中所发生的支出被记录在具体的工作成本报告中,以用来在每一成本项次下和原始成本估算相比较。这样一来,个别的工作成本报告通常就被称为成本控制的基本单位。同时,工作成本报告还可分解成与具体的进度活动及具体的成本报告都有关的作业要素。

 

In addition to cost amounts, information on material quantities and labor inputs within each job account is also typically retained in the project budget. With this information, actual materials usage and labor employed can be compared to the expected requirements. As a result, cost overruns or savings on particular items can be identified as due to changes in unit prices, labor productivity or in the amount of material consumed.

除了成本报告之外,项目预算中还应保留每项工作报告有关材料数量和劳动力投入的信息。有了这些信息,就可将实际的材料用量和人工消耗与预期的标准进行比较,这样就可以识别出具体活动成本超支或节约的原因,即是由于单价变化还是由于劳动生产率或材料消耗量上的变化所引起的。

The number of cost accounts associated with a particular project can vary considerably. For constructors, on the order of four hundred separate cost accounts might be used on a small project. These accounts record all the transactions associated with a project. Thus, separate accounts might exist for different types of materials, equipment use, payroll, project office, etc. Both physical and non-physical resources are represented, including overhead items such as computer use or interest charges. Table 4-1 summarizes a typical set of cost accounts that might be used in building construction. Note that this set of accounts is organized hierarchically, with seven major divisions (accounts 201 to 207) and numerous subdivisions under each division. This hierarchical structure facilitates aggregation of costs into pre-defined categories; for example, costs associated with the superstructure (account 204) would be the sum of the underlying subdivisions (ie. 204.1, 204.2, etc.). The sub-division accounts in Table 4-1 could be further divided into personnel, material and other resource costs for the purpose of financial accounting.

一个具体项目上的成本报告数字差异很大。对于建设项目,一个小项目也可能有多达400 多个独立的成本报告。这些报告记录了项目上的所有交易活动。因此,存在不同类型的专账,例如,有原材料报告、设备使用报告、工资报告、办公室报告等。同时,诸如计算机使用或利息支出之类的有形或无形的费用支出都要表示在报告当中。表4-1 总结了一套用在建设项目上的成本报告。注意,这套报告被划分为7 个主要部分(报告201 到报告207),同时每部分又包括了大量子目。这种等级式的报告结构有利于把成本按预先确定好的类别进行汇总。例如,主体结构的成本(报告204)是由其下的各子项目汇总而来的(即204.1、204.2 等)。表4-1 中的子目报告又可进一步被分解成人工、材料和其他资源成本,以方便财务会计工作。

 

Table 4-1 Illustrative Set of Project Cost Accounts

表 4-1 项目成本报告说明

 项目管理-项目预算(1)

 

In developing or implementing a system of cost accounts, an appropriate numbering or coding system is essential to facilitate communication of information and proper aggregation of cost information. Particular cost accounts are used to indicate the expenditures associated with specific projects and to indicate the expenditures on particular items throughout an organization. These are examples of different perspectives on the same information, in which the same information may be summarized in different ways for specific purposes. Thus, more than one aggregation of the cost information and more than one application program can use a particular cost account. Separate identifiers of the type of cost account and the specific project must be provided for project cost accounts or for financial transactions. As a result, a standard set of cost codes such as the MASTERFORMAT codes may be adopted to identify cost accounts along with project identifiers and extensions to indicate organization or job specific needs. Similarly the use of databases or, at a minimum, inter-communicating applications programs facilitate access to cost information.

在开发和运用成本报告系统时,适当的编码或译码体系有利于信息沟通和成本信息的汇总。特定的成本报告既可用来显示有关具体项目的费用,也可以显示组织中具体事项的开支,这就是相同的信息有不同角度应用的例子,即相同的信息因为特定的目的可以用不同的方法被计算和汇总。因而,一个成本报告可能被多个成本信息汇总应用程序所使用。具体项目中的项目成本报告或财务交易的每一类成本报告必须有独立的标识符。这样一来,就可以采用主格式编码这样一套标准成本编码,连同项目识别符来识别成本报告及显示组织或工作需求的工作范围。同样地,还可以通过使用数据库,或至少通过使用内部联络应用程序来进行成本信息的获取。

Converting a final cost estimate into a project budget compatible with an organization’s cost accounts is not always a straightforward task. Cost estimates are generally disaggregated into appropriate functional or resource based project categories. For example, labor and material quantities might be included for each of several physical components of a project. For cost accounting purposes, labor and material quantities are aggregated by type no matter for which physical component they are employed. For example, particular types of workers or materials might be used on numerous different physical components of a facility. Moreover, the categories of cost accounts established within an organization may bear little resemblance to the quantities included in a final cost estimate. This is particularly true when final cost estimates are prepared in accordance with an external reporting requirement rather than in view of the existing cost accounts within an organization.

把最终的成本估算转化成与组织的成本报告兼容的项目预算并不是一项简单的工作。成本估算通常被分解到基于项目范畴的功能或资源上。例如,项目的任何一个实体分部都会包括人工或材料的消耗量,从成本会计的角度出发,在统计人工和材料的消耗量时,是按照其类型而不考虑其具体被使用在哪个实体分部上。也就是说,同一类型的人工或材料可能在建筑产品的许多实体分部上都被使用过。此外,建立在组织内部的成本报告种类同详细的成本估算中的数量很少有相似之处。当详细的成本估算是按照外部的汇报要求而不是按照组织内部现有的成本报告来编制时,其情况就更加如此。

One particular problem in forming a project budget in terms of cost accounts is the treatment of contingency amounts. These allowances are included in project cost estimates to accommodate unforeseen events and the resulting costs. However, in advance of project completion, the source of contingency expenses is not known. Realistically, a budget accounting item for contingency allowance should be established whenever a contingency amount was included in the final cost estimate.

在按照成本报告来形成项目预算时所面临的一个具体问题是如何对待意外事件。为了应付不可预见事件和由此产生的成本,通常在项目成本估算中要安排一定数量的储备金。然而,在项目完工前,应急储备金的动用与否是根据意外事件是否发生来确定的。在实际操作当中,无论详细的成本估算中是否包括了意外事件,项目预算都应列支一笔应急储备金。

 

A second problem in forming a project budget is the treatment of inflation. Typically, final cost estimates are formed in terms of real dollars and an item reflecting inflation costs is added on as a percentage. This inflation allowance would then be allocated to individual cost items in relation to the actual expected inflation over the period for which costs will be incurred.

在形成项目预算时遇到的第二个问题是如何对待通货膨胀。典型地,详细成本估算是按照美元现价来编制的,同时追加一个以百分比形式出现的反应通货膨胀成本的列项,即通常所说的通货膨胀准备金。这笔通货膨胀准备金根据通货膨胀的实际发生水平所引发的成本被分配至各个具体的成本项目上。

 

Example 4.1 Project Budget for a Design Office

例 4.1 一个设计事务所的项目预算。


An example of a small project budget is shown in Table 4-2. This budget might be used by a design firm for a specific design project. While this budget might represent all the work for this firm on the project, numerous other organizations would be involved with their own budgets. In Table 4-2, a summary budget is shown as well as a detailed listing of costs for individuals in the Engineering Division. For the purpose of consistency with cost accounts and managerial control, labor costs are aggregated into three groups: the engineering, architectural and environmental divisions. The detailed budget shown in Table 4-2 applies only to the engineering division labor; other detailed budgets amounts for categories such as supplies and the other work divisions would also be prepared. Note that the salary costs associated with individuals are aggregated to obtain the total labor costs in the engineering group for the project. To perform this aggregation, some means of identifying individuals within organizational groups is required. Accompanying a budget of this nature, some estimate of the actual man-hours of labor required by project task would also be prepared. Finally, this budget might be used for internal purposes alone. In submitting financial bills and reports to the client, overhead and contingency amounts might be combined with the direct labor costs to establish an aggregate billing rate per hour.

一个小的项目预算示例见表 4-2。这是一个为具体项目进行设计的设计公司的预算。尽管这个预算涵盖了这家设计公司在项目上的所有工作,然而其他的组织也应有其自己的项目预算。在表4-2 当中,不但有一个汇总预算,同时还有一个设计部的人工费用明细表。为了成本报告的连续性和便于管理上的控制,人工费按设计部、建筑部和环境部 3 个部门来进行汇总。表4-2 中只列出了设计部的详细预算,而后勤等其他部门的详细预算理应同时列出,此表省略了。在设计部,总的劳动力成本是由为项目工作的所有人员的工资累加而得到的。为了完成这项工作,需要一些区分组织内部不同人员工资及绩效考评的方法,而通常我们会按项目各任务所需实际工时的估算来进行这项工作。最后,这个预算只能为组织内部的特定目标服务。在向客户提交财务单据和报告时,管理费和应急费在直接劳动力成本的基础上,以固定百分比汇总累加的形式出现。

 

Table 4-2 Example of a Small Project Budget for a Design Firm

表 4-2 一个设计事务所的项目预算示例

项目管理-项目预算(1)



 

 

Example 4.2 Project Budget for a Constructor.

例4.2 一个承包商的项目预算。

 

Table 4-3 illustrates a summary budget for a constructor. This budget is developed from a project to construct a wharf. As with the example design office budget above, costs are divided into direct and indirect expenses. Within direct costs, expenses are divided into material, subcontract, temporary work and machinery costs. This budget indicates aggregate amounts for the various categories. Cost details associated with particular cost accounts would supplement and support the aggregate budget shown in Table 4-3. A profit and a contingency amount might be added to the basic budget of $ 1 715 147 shown in Table 4-3 for completeness.

表 4-3 显示了一个承包商的简单项目的预算。该项目为一个承建码头施工的项目。和前面的例子一样,这里把成本也分为直接成本和间接成本两种。在直接成本里面,又将支出划分为材料费、合同分包费、临时工作费和机械费。这个预算是按不同的项次来汇总的。具体成本报告中的成本数据可以对表4-3 所示的汇总预算进行补充和支持。完工利润和应急费可在表4-3 中1 715 147 美元的基本预算上另行计算。

 

Table 4-3 An Example of a Project Budget for a Wharf Project

表 4-3 某码头项目预算示例

项目管理-项目预算(1)

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