项目费用管理（中英）

-1- ocuments D www.pmway.com CChhaapptteerr 77 PPrroojjeecctt CCoosstt MMaannaaggeemmeenntt （（第第 77章章 项项目目费费用用管管理理）） Project Cost Management includes the processes required to ensure that the project is completed within the approved budget. Figure 7-l provides an overview of the following major processes: 项目费用管理包括在批准的预算内完成项目所需的过程。图 7-1提供下面各 过程的概括。 7.l Resource Planning—determining what resources (People, equipment, materials) and what quantities of each should be used to perform project activities. 编制资源 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 －确定执行每个项目工序所需何种资源（人员、设备、材 料）及其数量。 7.2 Cost Estimating—developing an approximation (estimate) of the costs of the resources needed to complete project activities. 费用估算－编制完成项目工序所必须的资源费用的估计。 7.3 Cost Budgeting—allocating the overall cost estimate to individual work items. 费用预算－将总费用分配到单个工作项目上。 7.4 Cost Control—controlling changes to the project budget. 费用控制－控制项目预算变更。 These processes interact with each other and with the processes in the other knowledge areas as well. Each process may involve effort from one or more individuals or groups of individuals based on the needs of the project. Each process generally occurs at least once in every project phase. -2- ocuments D www.pmway.com 这些过程相互之间以及同其它知识领域的过程交互作用。每个过程包含了基 于项目需求的个人或集体的努力。每个过程在每个项目阶段一般至少发生一次。 Although the processes are presented here as discrete elements with well-defined interfaces, in practice they may overlap and interact in ways not detailed here. Process interactions are discussed in detail in Chapter 3. 尽管这里描述的过程有定义很好的接口，并且是独立、离散的要素，实际上 它们以这里未描述的方式重叠和交互作用。第 3章中详细讨论过程的交互作用。 Project cost management is primarily concerned with the cost of the resources needed to complete project activities. However, project cost management should also consider the effect of project decisions on the cost of using the project product. For example, limiting the number of design reviews may reduce the cost of the project at the expense of an increase in the customer's operating costs. This broader view of project cost management is often called life-cycle costing. 项目费用管理主要关心的是完成项目工序所需资源的费用。但是也应考虑在 使用项目产品的费用上的决策影响。例如，限制设计审核次数可能减少项目费用， 但却增加顾客运行费用。这种广义的观点常称为全寿命期费用计算。 In many application areas predicting and analyzing the prospective financial performance of the project product is done outside the project. In others (e.g., capital facilities projects), project cost management also includes this work. When such predictions and analysis are included, project cost management will include additional processes and numerous general management techniques such as return on investment, discounted cash flow, payback analysis, and others. 在许多应用领域中，项目产品的未来财务执行情况的预测和分析在项目以外 进行。在其它领域（如固定资产项目），项目费用管理也包括这个工作。当包括 这样的预测和分析时，项目费用管理将包括附加的过程和许多一般管理技术，例 如投资回报、折算费用流、回收期分析等。 -3- ocuments D www.pmway.com Project cost management should consider the information needs of the project stakeholder—different stakeholders may measure project costs in different ways and at different times. For example, the cost of a procurement item may be measured when committed, ordered, delivered, incurred, or recorded for accounting purposes. 项目费用管理应考虑项目利害关系者需要的信息－不同的利害关系者在不 同的时间以不同的方式计算费用。例如，一个采购项目的费用可能在承诺、订货、 发货、收货或会计记账时计算。 When project costs are used as a component of a reward and recognition system (reward and recognition systems are discussed in Section 9.3.2.3), controllable and uncontrollable costs should be estimated and budgeted separately to ensure the rewards reflect actual performance. 当项目费用被用作奖励和认可系统（见 9.3.2.3 节）的一个组成部分时，为 确保奖励放映实际的执行情况，可控的和不可控的费用应分别估计和预算。 -4- ocuments D www.pmway.com Figure 7-1 Project Cost Management Overview On some projects, especially smaller ones, resource planning, cost estimating, and cost budgeting are so tightly linked that they are viewed as a single process (e.g., they may be performed by a single individual over a relatively short period of time). They are presented here as distinct processes because the tools and techniques for -5- ocuments D www.pmway.com each are different. 在一些项目，特别是小项目中，编制资源计划、费用估算、费用预算联系很 紧密，它们被看做一个过程（例如，它们可以由一个人在一段短时间内完成）。 但由于每个过程所使用的工具和技术不同，在此仍按不同的过程分别介绍。 7.1 Resource Planning（编制资源计划） Resource planning involves determining what physical resources (people, equipment, materials) and what quantities of each should be used to perform project activities. It must be closely coordinated with cost estimating (described in Section 7.2). For example: 编制资源计划就是确定完成项目工序需要何种物质资源（人、设备、材料） 以及每种资源需要多少。它必须同费用估算（见 7.2节）紧密结合。例如： .A construction project team will need to be familiar with local building codes. Such knowledge is often readily available at virtually no cost by using local labor. However, if the 1ocal labor pool lacks experience with unusual or specialized construction techniques, the additional cost for a consultant mwht be the most effective way to secure knowledge of the local building codes. 一个建设项目队伍需要熟悉当地的建筑法规。这类知识常可通过使用当地人而基 本不付任何代价来获得。然而，如果当地的人力资源缺乏特殊或专门的施工技术 经验，则要支付一笔费用聘请一位咨询人员，这可能是了解当地建筑法规最有效 的方式。 .An automotive design team should be familiar with the latest in automated assembly techniques. The requisite knowledge might be Obtained by hiring a consultant, by sending a designer to a seminar on robotics, or by including someone -6- ocuments D www.pmway.com from manufacturing as a member of the team. 一个汽车设计队伍应熟悉最新的自动装配技术。这些知识可由下列方式获得：聘 请一位咨询人员、派技术人员参加机器人研讨会、把一位从事制造的人员招入项 目队伍。 7.1.1 Inputs to Resource Planning（编制资源计划的输入） .1 Work breakdown structure. The work breakdown structure (WBS, described in Section 5.3.3.1) identifies the project elements that will need resources and thus is the primary input to resource planning. Any relevant outputs from other planning processes should be provided through the WBS to ensure proper control. .1 工作分解结构。工作分解结构（见 5.3.3.1节）确定需要资源的项目要素， 它是编制资源计划的主要输入。其它计划过程的输出应由WBS提供。 .2 Historical information. Historical information regarding what types of resources were required for similar work on previous projects should be used if available. .2 历史信息。在可能的条件下，应该使用以前类似工作所需资源的这一历 史信息。 .3 Scope statement. The scope statement (described in Section 5.2.3.l) contains the project justification and the project objectives, both of which should be considered -7- ocuments D www.pmway.com explicitly during resource planning. .3 范围说明。范围说明（见 5.2.3.1 节）包括项目合理性和项目目标，两者 都应在资源计划中明确地予以考虑。 .4 Resource pool description. Knowledge of what resources (peop1e, equipment, material) are potentially available is necessary for resource planning. The amount of detail and the level of specificity of the resource pool description will vary For example, during the early phases of an engineering design project, the pool may include "junior and senior engineers" in large numbers. During later phases of the same project, however, the pool may be limited to those individuals who are knowledgeable about the project as a result of having worked on the earlier phases. .4 资源库说明。在编制资源计划时需要了解哪些资源（人、设备、材料） 可供使用。资源库说明的细节数量和特性水平是不同的。例如，在工程设计项目 的早期阶段，资源库中有大量的“工程师和高级工程师”。在后期阶段，资源库 中仅限于那些因为参加了早期阶段而熟悉本项目的人员。 .5 Organizational policies. The policies of the performing organization regarding staffing and the rental or purchase of supplies and equipment must be considered during resource planning. .5 组织政策。在编制资源计划时，必须考虑执行组织关于人员、租用或购 买物资和设备的政策。 7.1.2 Tools and Techniques for Resource Planning（编制资源计划的工具 和技术） .1 Expert judgment. Expert judgment will often be required to assess the inputs to this process. Such expertise may be provided by any group or individual with specialized knowledge or training and is available from many sources including: -8- ocuments D www.pmway.com .1 专家判断。经常需要专家判断来评估本过程的输入。这些专业技术由具 有专门知识或经过培训的团体和个人提供，可能的来源包括： Other units within the performing organization. 执行组织的其它单位。 Consultants. 顾问。 Professional and technical associations. 专业和技术协会。 Industry groups. 工业集团。 .2 Alternatives identification. Alternatives identification is discussed in Section 5.2.2.3. .2 替代 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 的确定。替代方案的确定见 5.2.2.3节。 7.1.3 Outputs from Resource Planning（编制资源计划的输出） .1 Resource requirements. The output of the resource planning process is a description of what types of resources are required and in what quantities for each element of the work breakdown structure. These resources will be obtained either through staff acquisition (described in Section 9.2) or procurement (described in Chapter 12). .1 资源需求。编制资源计划过程的输出是一份说明书，说明工作分解结构 中各个组成部分需要何种类型的资源和数量。这些资源将通过人员招募（见 9.2 节）和采购（见第 12章）获得。 -9- ocuments D www.pmway.com 7.2 Cost Estimating（费用估算） Cost estimating involves developing an approximation (estimate) of the costs of the resources needed to complete project activities. 费用估算是编制一个为完成项目活动所必需的资源费用的近似估计。 When a project is performed under contract, care should be taken to distinguish cost estimating from pricing. Cost estimating involves developing an assessment of the likely quantitative resul-ow much will it cost the performing organization to provide the product or service involved. Pricing is a business decision—how much will the performing organization charge for the product or service—that uses the cost estimate as but one consideration of many. 当项目按 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 进行时，应注意区分费用估算和费用报价。费用估算是编制可 能定量结果的评估－为提供产品或服务，执行组织要付出多少费用。报价是一个 商业决策－对于产品或服务执行组织要收取多少费用－费用估算仅仅是需要考 虑的众多因素之一。 Cost estimating includes identifying and considering various costing alternatives. For examp1e, in most application areas, additional work during a design phase is widely held to have the potential for reducing the cost of the production phase. The cost estimating process must consider whether the cost of the additional design work will offset the expected savings. 费用估算包括确定和考虑各种各样的费用估算方案。例如，在大多数应用领 域中，普遍认为在设计阶段多做些工作有可能节省生产阶段的费用。费用估算过 程必需考虑这种附加的设计工作能否抵消期望的费用节省额。 -10- ocuments D www.pmway.com 7.2.1 Inputs to Cost Estimating（费用估算的输出） .1 Work breakdown structure. The WBS is described in Section 5.3.3.1. It will be used to organize the cost estimates and to ensure the all identified work has been estimated. .1 工作分解结构。WBS见 5.3.3.1节。它用于组织费用估算并确保所有已确 定的工作已被估算。 .2 Resource requirements. Resource requirements are described in Section 7.1.3.1. .2 资源需求。资源需求见 7.1.3.1节。 .3 Resource rates. The individual or group preparing the estimates must know the unit rates (e.g., staff cost per hour, bulk material cost per cubic yard) for each resource in order to ca1culate project costs. If actual rates are not known, the rates themselves may have to be estimated. .3 资源单价。在计算项目服时，准备估算的个人和集体必需知道各种资源 的单价（例如，每小时人工费，每立方码大宗材料费用）。如果不知道每种资源 费用，单价本身必需评估。 .4 Activity duration estimates. Activity duration estimates (described in Section 6.3) will affect cost estimates on any project where the project budget includes an -11- ocuments D www.pmway.com allowance1 for the cost of financing．．．．．．．．．．．．．．．．．． (i.e., interest charges). .4 工序工期估计。如果项目预算中包括资金的附加费用（即利息），工序工 期估计（见 6.3节）将影响其费用估算。 .5 Historical information. Information on the cost of many categories of resources is often available from one or more of the following sources: .5 历史信息。许多种类的资源费用信息可从下列一个或多个来源获得： z Project file—some or more of the organizations involved in the project may maintain records of previous project results that are detailed enough to add in developing cost estimates. In some application areas, individua1 team members may maintain such records. 项目档案－参与项目的一个或多个组织保存以前项目结果的 记录 混凝土 养护记录下载土方回填监理旁站记录免费下载集备记录下载集备记录下载集备记录下载 ，它们 有助于进行费用估计。在一些应用领域中，个人成员也保存有这样的记 录。 z Commercial cost estimating databases—historical information is often available commercially. 商业费用估计数据库－历史信息通常具有商业用途。 z Project team knowledge—the individual members of the project team may remember previous actual or estimates. While such recollections may be useful, they are generally far less reliable than documented results. 项目队伍的知识－项目队伍成员可能记得以前的实际或估计费用。虽然 这些记忆信息可能很有用，但它们一般远不如档案记录的结果可靠。 .6 Chart of accounts. A chart of accounts describes the coding structure used by the performing organization to report financial information in its general ledger2. Project cost estimates must be assigned to the correct accounting category. .6 账目 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 。账目表是执行组织在其通用账目中用来报告财政信息的编码结 1 n.津贴，补助 2 n.总帐，分类帐 -12- ocuments D www.pmway.com 构。项目费用估计必需被赋予正确的账目分类。 7.2.2 Tools and Techniques for Cost Estimating（费用估算的工具和技 术） .1 Analogous estimating. Analogous estimating, also called top-down estimating, means using the actual cost of a previous, similar project as the basis for estimating the cost of the current project. It is frequently used to estimate total project costs when there is a limited amount of detailed information about the project (e.g., in the early phases). Analogous estimating is a form of expert judgment (described in Section 7.1.2.1). .1 类比估算。类比估算也叫自上而下估算，就是利用以前类似的项目费用 作为基础估算当前项目的费用。当项目可用信息有限时（如项目的早期阶段）， 常采用这种方法估算项目总费用。类比估算是专家判断的一种形式（见 7.1.2.1 节）。 Analogous estimating is generally less costly than other techniques, but it is also generally less accurate. It is most reliable when (a) the previous projects are similar in fact and not just in appearance, and (b) the individuals or groups preparing the estimates have the needed expertise. 类比估算比其它方法便宜，但精度较低。在以下条件下它是可靠的：(a)以 前的项目在实质上而不是表面上相似，(b)进行估算的个人或团体有必需的专业 技术。 .2 Parametric modeling. Parametric modeling involves using project characteristics (parameters) in a mathematical model to predict project costs. Models may be simple (residential home construction will cost a certain amount per square foot of living space) or complex (one model of software development costs uses 13 -13- ocuments D www.pmway.com separate adjustment factors each of which has 5-7 points on it). .2 参数模型。参数模型法是将项目特点（参数）用数学模型方式来预测项 目费用。模型可以是简单的（住宅建设每平方尺居住面积花费多少）或复杂的（软 件开发费用的一个模型使用 13个单独的调整因子，而每个因子又有 5-7个要素）。 Both the cost and accuracy of parametric models varies widely They are most likely to be reliable when (a) the historical information used to develop the model was accurate, (b) the parameters used in the model are readily quantifiable, and (c) the model is scalable (i.e., it works as well for a very large project as for a very small one). 参数模型法的费用和精度变化很大。它们在以下时候是可靠的：(a)用于开 发模型的历史信息是精确的，(b)模型中使用的参数被量化，(c)模型可按比例调 整的（就是，大型项目和小型项目同样使用）。 .3 Bottom-up estimating. This technique involves estimating the cost of individual work items, then summarizing or rolling-up the individual estimates to get a project total. .3 自下而上估算。这个技术是先估算各个单位工作的费用，然后汇总单个 费用得出项目整个费用。 The cost and accuracy of bottom-up estimating is driven by the size of the individual work items: smaller work items increase both cost and accuracy The project management team must weigh the additional accuracy against the additional cost. 自下而上估算的精度和费用取决于单个工作项目的大小： .4 Computerized too1s. Computerized tools such as project management software and spreadsheets are widely used to assist with cost estimating. Such products can simplify the use of the tools described above and thereby facilitate rapid consideration of many costing alternatives. -14- ocuments D www.pmway.com .4 电脑化工具。项目管理软件和电子表格等电脑化工具广泛用于辅助费用 估算。这些产品简化上述工具的使用，提高考虑多种替代方案的速度。 7.2.3 Outputs from Cost Estimating（费用估算的输出） .1 Cost estimates. Cost estimates are quantitative assessments of the likely costs of the resources required to complete project activities. They may be presented in summary or in detai1. .1 费用估算。费用估算是对完成项目工序所需的资源的可能费用的量化估 计。它可以表达得很概括或详细。 Costs must be estimated for all resources that will be charged to the project. This includes, but is not limited to, labor, materials, supplies, and special categories such as an inflation allowance or cost reserve. 必需对项目上支出的所有资源进行估算。它们包括，但不限于，人力、材料、 设备和一些特殊种类，如通货膨胀补贴或费用储备等。 Cost estimates are generally expressed in units of currency (dollars, francs, yen, etc.) in order to facilitate comparisons both within and across projects. Other units such as staff hours or staff days may be used, unless doing so will misstate project costs (e.g., by failing to differentiate among resources with very different costs). In some cases, estimates will have to be provided using multiple units of measure in order to facilitate appropriate management control. 费用估算一般以货币单位（美元、法郎、日元等）表示，以便项目内或项目 间进行比较。也可以采用其它一些单位，如工日和工时，除非这样做会对费用估 算产生误解（比如，错误区分具有很大差别费用的资源）。在某些情况下，估算 必需采用多种计量单位以有利于合适的管理控制。 Cost estimates may benefit from being refined during the course of the project to -15- ocuments D www.pmway.com reflect the additional detail available. In some application areas, there are guidelines for when such refinements should be made and what degree of accuracy is expected. For example, AACE International has identified a progression of five types of estimates of construction costs during engineering: order of magnitude, conceptual, preliminary definitive, and control. 费用估算收益于项目进展过程的细化结果，以便反映有利的辅助细节。在某 些应用领域，它们是何时进行这种细化和精确到什么程度的指南。例如，美国国 际造价师协会已经定义了工程中建设估算的五种级别：量级估算、概念估算、初 步估算、最终估算和控制估算。 .2 Supporting detai1. Supporting detail for the cost estimates should include: .2 辅助细节。费用估算的辅助细节包括： z A description of the scope of work estimated. This is often provided by a reference to the WBS. 需要估算的工作范围的描述。它通常由WBS的参考资料提供。 z Documentation of the basis for the estimate, i.e., how it was developed. 估算依据的文档，即估算是如何编制的。 z Documentation of any assumptions made. 任何作做的假定的文档。 z An indication of the range of possible results, for example, $10,000 ± $l,000 to indicate that the item is expected to cost between $9,000 and $11,000. 可能结果的范围说明，例如，$10,000 ± $l,000表示该项目的期望费用 在$9,000和$11,000之间。 The amount and type of additional detail varies by application area. Retaining even rough notes may prove valuable by providing a better understanding of how the estimate was developed. -16- ocuments D www.pmway.com 辅助细节的数量和类型随应用领域变化。即便保留粗略的资料对更好理解估 算的编制过程都被证明是很有价值的。 .3 Cost management plan. The cost management plan describes how cost variances will be managed (e.g., different responses to major problems than to minor ones). A cost management plan may be formal or informal, highly detailed or broadly framed based on the needs of the project stakeholders. It is a subsidiary element of the overall project plan (discussed in Section 4.1.3.1). .3 费用管理计划。费用管理计划描述如何管理费用偏差（大问题和小问题 的应对措施是不同的）。费用管理计划可以是正式的或非正式的、非常详尽的或 粗略的，这取决于项目利害关系者的需要。费用管理计划是整体项目计划（见 4.1.3.1节）的一个辅助要素。 7.3 Cost Budgeting（费用预算） Cost budgeting involves allocating the overall cost estimates to individual work items in order to establish a cost baseline for measuring project performance. 费用预算就是将整个费用估算分配到单个工作项目中，其目的是为了建立一 个衡量项目执行情况的费用基准。 -17- ocuments D www.pmway.com 7.3.1 Inputs to Cost Budgeting（费用预算的输入） .1 Cost estimates. Cost estimates are described in Section 7.2.3.1. .1 费用估算。费用估算见 7.2.3.1节。 .2 Work breakdown structure. The work breakdown structure (described in Section 5.3.3.l) identifies the project elements that costs will be allocated to. .2 工作分解结构。工作分解结构（见 5.3.3.1 节）确定需要分配费用的项目 要素。 .3 Project schedu1e. The project schedu1e (described in Section 6.4.3.1) includes planned start and expected finish dates for the project elements that costs will be allocated to. This information is needed in order to assign costs to the time period when the cost will be incurred. .3 项目进度计划。项目进度计划包括了需要分配费用的项目要素的计划开 始日期和预期完成日期。这个信息是将费用分配到其发生的时段上去所必需的。 7.3.2 Tools and Techniques for Cost Budgeting（费用预算的工具和技 术） .1 Cost estimating tools and techniques. The tools and techniques described in -18- ocuments D www.pmway.com Section 7.2.2 for developing project cost estimates are used to develop budget