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1、-外文文献：Project Cost Control:The Way it WorksProject Cost Control:The Way it WorksBy R.Ma*WidemanBy R.Ma*WidemanIn a recent consulting assignment we realized that there was some lack of understanding ofthe whole system of project cost control,how it is setup and applied.So we decided to write up adesc
2、ription of how it works.Project cost control is not that difficult to follow in theory.First you establish a set of reference baselines.Then,as work progresses,you monitor thework,analyze the findings,forecast the end results and pare those with the reference baselines.Ifthe end results are not sati
3、sfactory then you make adjustments as necessary to the work inprogress,and repeat the cycle at suitable intervals.If the end results get really out of line with thebaseline plan,you may have to change the plan.More likely,there will be(or have been)scopechanges that change the reference baselines wh
4、ich means that every time that happens you have tochange the baseline plan anyway.But project cost control is a lot more difficult to do in practice,as is evidenced by the numberof projects that fail to contain costs.It also involves a significant amount of work,as we shall see,and we might as well
5、start at the beginning.So let us follow the thread of project cost controlthrough the entire project life span.And,while we are at it,we will take the opportunity to point out the proper places for severalsignificant documents.These include the Business Case,the Request for(a capital)Appropriation(f
6、or e*ecution),Work Packages and the Work Breakdown Structure,the Project Charter(or Brief),the Project Budget or Cost Plan,Earned Value and the Cost Baseline.All of these contribute to theorganizations ability to effectively control project costs.z.-FootnoteFootnoteI am indebted to my friend Quentin
7、 Fleming,the guru of Earned Value,for checking andcorrecting my work on this topic.The Business Case and Application for(e*ecution)FundingThe Business Case and Application for(e*ecution)FundingIt is important to note that project cost control is most effective when the e*ecutivemanagement responsibl
8、e has a good understanding of how projects should unfold through theproject life span.This means that they e*ercise their responsibilities at the key decision pointsbetween the major phases.They must also recognize the importance of project risk managementfor identifying and planning to head off at
9、least the most obvious potential risk events.In the projects Concept PhaseIn the projects Concept Phase Every project starts with someone identifying an opportunity or need.That is usually someone ofimportance or influence,if the project is to proceed,and that person often bees the projectssponsor.T
10、o determine the suitability of the potential project,most organizations call for the preparation ofa Business Case and its Order of Magnitude cost to justify the value of the project so that itcan be pared with all the other peting projects.This effort is conducted in the Concept Phase of theproject
11、 and is done as a part of the organizations management of the entire project portfolio.The cost of the work of preparing the Business Case is usually covered by corporatemanagement overhead,but it may be carried forward as an accounting cost to the eventual project.No doubt because this will provide
12、 a ta*benefit to the organization.The problem is,how do youthen account for all the projects that are not so carried forward If the Business case has sufficient merit,approval will be given to proceed to a Development and.z.-Definition phase.In the projects Development or Definition PhaseIn the proj
13、ects Development or Definition Phase The objective of the Development Phase is to establish a good understanding of the workinvolved to produce the required product,estimate the cost and seek capital funding for the actuale*ecution of the project.In a formalized setting,especially where big projects
14、 are involved,this application for funding isoften referred to as a Request for(a capital)Appropriation(RFA)or Capital Appropriation Request(CAR).This requires the collection of more detailed requirements and data to establish what work needsto be done to produce the required product or deliverable.
15、From this information,a plan isprepared in sufficient detail to give adequate confidence in a dollar figure to be included in therequest.In a less formalized setting,everyone just tries to muddle through.Work Packages and the WBSWork Packages and the WBSThe Project Management Plan,Project Brief or P
16、roject CharterThe Project Management Plan,Project Brief or Project Charter If the deliverable consists of a number of different elements,these are identified and assembledinto Work Packages(WPs)and presented in the form of a Work Breakdown Structure(WBS).Each WP involves a set of activities,the work
17、 that is planned and scheduled as a part of theProject Management Plan.Note,however,that the planning will still be at a relatively high level,and more detailed planning will be necessary during e*ecution if the project is given the go ahead.This Project Management Plan,by the way,should bee the bib
18、le for the e*ecution phase of theproject and is sometimes referred to as the Project Brief or the Project Charter.z.-The cost of doing the various activities is then estimated and these estimated costs areaggregated to determine the estimated cost of the WP.This approach is known as detailedestimati
19、ng or bottom up estimating.There are other approaches to estimating that well e to in aminute.Either way,the result is an estimated cost of the total work of the project.Note:Note:that project risk management planning is an important part of this e*ercise.This shoulde*amine the projects assumptions
20、and environmental conditions to identify any weaknesses in theplan thus far,and identify those potential risk events that warrant attention for mitigation.Thismight take the form of specific contingency planning,and/or the setting aside of prudent fundingreserves.Request for capitalRequest for capit
21、alConverting the estimateConverting the estimate However,an estimate of the work alone is not sufficient for a capital request.To arrive at acapital request some conversion is necessary,for e*ample,by adding prudent allowances such asoverheads,a contingency allowance to cover normal project risks an
22、d management reserves tocover unknowns and possible scope changes.In addition,it may be necessary to convert the estimating data into a financial accounting formatthat satisfies the corporate or sponsors format for purposes of parison with other projects andconsequent funding approval.In practice al
23、l the data for the type of bottom up approach just described may not be available.In this case alternative estimating approaches are adopted that provide various degrees of reliabilityin a top down fashion.For e*ample:Order of Magnitude estimate a ball park estimate,usually reserved for the concept
24、phase.z.-onlyAnalogous estimate an estimate based on previous similar projectsParametric estimate an estimate based on statistical relationships in historical data Whichever approach is adopted,hopefully the sum thus arrived at will be approved in full andproves to be satisfactory!This is the trigge
25、r to start the E*ecution Phase of the projectNote:Note:Some managements will approve some lesser sum in the mistaken belief that this will helpeveryone to sharpen their pencils and work smarter for the benefit of the organization.This is amistaken belief because management has failed to understand t
26、he nature of uncertainty and risk inproject work.Consequently,the effect is more likely toresult in corner cutting with an adverseeffect on product quality,or reduced product scope or functionality.This often leads to a game inwhich estimates are inflated so that management can adjust them downwards
27、.But to be fair,management is also well aware that if money is over allocated,it will get spent anyway.The smartthing for managements to do is to set aside contingent reserve funds,varying with the riskiness ofthe project,and keep that money under careful control.Ownership of approved capitalOwnersh
28、ip of approved capital If senior management approves the RFA as presented,the sum in question bees theresponsibility of the designated project sponsor.However,if the approved capital request includesallowances such as a Management Reserve,this may or may not be passed on to the projectssponsor,depen
29、ding on the policies of the organization.For the approved RFA,the project sponsor will,in turn,further delegate e*penditure authority tothe projects project manager and will likelynotnotinclude any of the allowances.An e*ception mightbe the contingency allowances to cover the normal variations in wo
30、rk performance.z.-The net sum thus arrived at constitutes the project managers Approved Project Budget.Note:Note:If management doesnotnotapprove the RFA,you shouldnotnotconsider this a project failure.Either the goals,objectives,justification and planning need rethinking to increase the value of the
31、projects deliverables,or senior management simply has higher priorities elsewhere for theavailable resources and funding.The Projects E*ecution PhaseThe Projects E*ecution PhaseThe project managers Project Budget responsibilityThe project managers Project Budget responsibility Once this Approved Pro
32、ject Budget is released to the project manager,a reverse process musttake place to convert it into a working control document.That is,the money available must bedivided amongst the various WBS WPs that,by theway,have probably by now been upgraded!This results in a project e*ecution Control Budget or
33、 Project Baseline Budget,or simply,the ProjectBudget.In some areas of project management application it is referred to as a Project Cost Plan.On a large project where different corporate production divisions are involved,there may be afurther intermediate step of creating Control Accounts for the se
34、parate divisions,so that eachdivision subdivides their allocated money into their own WBS WPs.Observe that,since the total Project Budget received formal approval from E*ecutiveManagement,you,as project manager,must likewise seek and obtain from E*ecutive Management,via the projects sponsor,formal a
35、pproval for any changes to the total project budget.Often this isonly justified and accepted on the basis of a requestedProductProductScope Change.In such a case the projects sponsor will either draw down on the management reserve in his orher possession,or submit a supplementary RFA to upper manage
36、ment.Now that we have the Project Budget money allocated to Work Packages we can further.z.-distribute it amongst the various activities of each WP so that we know how much money we haveas a Baseline cost for each activity.This provides us with the base of reference for the cost control function.Of
37、course,dependingon the circumstances the same thing may be done at the WP level but the ability to control is thenat a higher and coarser level.Use of the Earned Value techniqueUse of the Earned Value technique If we have the necessary details another control tool that we can adopt for monitoring on
38、goingwork is the Earned Value(EV)technique.This is a considerable art and science that you mustlearn about from te*ts dedicated to the subject.But essentially,you take the costs of the schedule activities and plot them as a cumulative totalon the appropriate time base.Again you can do this at the ac
39、tivity level,WP level or the wholeproject level.The lower the level the more control information you have available but the more workyou get involved in.The Cost BaselineThe Cost Baseline This planned reference S-curve is sometimes referred to as the Cost Baseline,typically in EVparlance.That is,it
40、is the Budgeted Cost of Work Scheduled(BCWS),or more simply the PlannedValue(PV).ObserveObserve thatthat youyou needneed to to modifymodify thisthis CostCost BaselineBaseline everyevery timetime therethere is is anan approvedapproved scopescopechangechangethat has cost and/or schedule implications a
41、nd consequently changes the projectsApproved Project Budget.Now,as the work progresses,you can plot the Actual Cost of Work Performed(ACWP orsimply Actual Cost-AC).z.-You can plot other things as well,see diagram referred to above,and if you dont like what yousee then you need to take Corrective Act
42、ion.mentaryThis whole process is acyclic,situational operation and is probably thesource of the termcycle in the popularly misnamed project life cycle.As an aside,the Earned Value pundits offer various other techniques withinthe EV processdesigned to aid in forecasting the final result,that is,the E
43、stimate At pletion(EAC).EAC is whatyou should really be interested in because it is the only constant in a moving project.Therefore,these e*tended EV techniques must be considered in the same realm of accuracy as top-downestimating.They are useful,but only if you recognize the limitations and know w
44、hat you are doing!But,as we said at the beginning,it is a lot more difficult to do in practice and involves asignificant amount of work.But,lets face it,thats what project managers are hired for,right中文译文：项目成本控制：它的工作方式.z.-R.马克斯怀德曼我们在最近的咨询任务中意识到，对于整个项目成本控制体系是如何设置和应用的这个问题，我们仍有一些缺乏了解。因此，我们决定写出它是如何工作的说明
45、。从理论上讲，项目成本控制并不难。首先，建立一套参考基准。然后，按照工作的进展，监察工作，分析结果显示，预测最终结果并与参考基线作比较。如果最终结果不令人满意，则你要对正在进行中的必要的工作进行调整，并在适当的时间间隔重复循环。如果最终结果已经与基线计划脱节，你可能不得不改变计划。更有可能的是，将会有（或已经）变化的围改变参考基线，这意味着，每一次围发生变化，无论如何你都必须改变基线计划。但是通过项目数量未能控制成本，证明在实践中，项目成本控制是很难真正实施的。我们将看到，它还涉及到相当数量的工作，因此，我们不妨在一开始就启动它，通过整个项目的线程寿命来进行工程造价控制。同时，我们将借此机会指
46、出几个显著的适当的地方文件。这些措施包括商业案例，（资本）请求拨款（执行），工作包和工作分解结构，项目章程（或摘要），项目预算或成本计划，获得的价值和成本基准。所有这些都有助于提高该组织有效地控制项目成本的能力。脚注脚注我要感我的朋友，大师昆汀弗莱明，检查和纠正我关于这一主题的工作。（执行）资助的商业案例和应用（执行）资助的商业案例和应用重要的是要注意，当负责的执行管理者对项目应如何通过项目寿命展开这个问题有很好的理解时，项目的成本控制是最有效的。这意味着，他们在主要阶段的关键决策点之间行使自己的责任。他们还必须认识到，至少对最明显的潜在危险事件，用于查明和规划掌管关闭的项目风险管理的的重要性
47、。.z.-在项目的概念阶段在项目的概念阶段每一个项目都由确定的机会或需要的人开始。通常是有一定重要性或影响力的人，如果该项目继续进行，这个人往往成为该项目的赞助者。为了确定潜在项目的适用性，大多数组织呼吁编制商业案例”和量级”的成本，以证明该项目的价值，使其可以与所有其他项目竞争。企业的商业案例的准备工作成本通常包括管理开销，但它可结转为最终项目的会计成本。毫无疑问，因为这将为该组织提供一个税务利益。问题是，你如何再占有所有不结转项目？如果有足够的商业案例的优点，赞助者将继续发展和定义阶段。在该项目的发展或定义阶段在该项目的发展或定义阶段在开发阶段的目标是建立一种涉及到生产所需的产品，估计成本
48、，并为该项目的实际执行寻求资本资金的良好的工作的认识。在正式的设置，尤其是在涉及大项目中，这个拨款申请通常简称为（大写）（RFA）拨款或资本拨款请求（CAR）。这需要更详细的要求和数据的收集，建立什么工作需要来完成生产所需的产品或交付”。从这个信息来看，一个准备足够的细节计划在一美元的数字请求上给予足够的信心。在一个不太正式的设置中，每个人都只是试图蒙混过关工作包和工作包和WBSWBS项目管理计划，项目简介或项目宪章项目管理计划，项目简介或项目宪章如果可交付的成果由一些不同元素组成，这些都是确定和组装工作包（WPS），并在工作分解结构（WBS）的形式提交。每个的WP涉及的一系列活动，计划和计划
49、的一部分作为工作”项目管理计划。但是.z.-请注意，如果该项目在执行过程中前进，将该规划水平变得更高，更详细，将是必要的。该项目管理计划的方式，应该成为该项目 圣经”的执行阶段，同时它有时被称为 项目简介”或项目宪章”。然后估计各种活动的成本，这些估计费用汇总以确定的WP的估计成本。这种方法作为详细估算”或自下而上估算”而为人知晓。还有其他的方法来估算，我们将在一分钟到达。无论哪种方式，结果都是该项目的总工作的估计费用。注：注：该项目的风险管理规划，是这次演习的一个重要组成部分。这应该检查该项目的假设和环境条件，以确定该计划中的任何弱点，到目前为止，并找出值得注意缓解这些潜在的风险事件。这可能
50、采取具体的应急计划的形式和/或预审慎的资金储备。资本要求资本要求转换的估计转换的估计然而，单独的工作的一个估计是没有足够资本要求的。为到达一定的资本要求，一些转换是必要的，例如，通过加入审慎津贴如开销，一个应急的津贴，以弥补包括未知和可能的围变化的正常的项目风险和管理储备。此外，财务会计格式转换成估算数据可能是必要的，以满足有目的的企业或赞助商的形式与其他项目比较和随之而来的拨款。刚才所描述的方法中，所有的数据类型为自下而上”，在实践中可能无法使用。在这种情况下，替代的估算方法是在时尚过提供不同程度的自上而下”的可靠性。例如：订购数量级的估计-球公园”估计，通常只为概念预留类似的估计-根据以前