中英文雙語土木工程工程造價相關(guān)有關(guān)的畢業(yè)設(shè)計外文文獻(xiàn)翻譯成品工程造價管理（最新）

1、<p>　　此文檔是畢業(yè)設(shè)計外文翻譯成品（ 含英文原文+中文翻譯），無需調(diào)整復(fù)雜的格式！下載之后直接可用，方便快捷！本文價格不貴,也就幾十塊錢！</p><p>　　外文標(biāo)題：Project Cost Management</p><p>　　外文作者：Low Sui Pheng</p><p>　　文獻(xiàn)出處:Project Management for

2、the Built Environment,2018：97-112</p><p>　　英文4347單詞，中文6851漢字。</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 pro?t 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 ?rst 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 ?xed 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 ?xed even if there is a delay in project completion. Similarly, the annual retainer fees paid to a law ?rm are ?xed 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 ?les 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 ?les. 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 dif?culties 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 ?rst 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 ?rst 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 ?nal 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 ?rst year is only 50%. Hence, the

62、 Earned Value for the project at the end of the ?rst 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 ?rst 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 ?rst 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 ?nally completed, the project manager should identify useful learning points that the organization can ?le for future reference. These learning points can relate to th

79、e cost estimates of unique c</p><p><b>　　譯文：</b></p><p><b>　　工程造價管理</b></p><p>　　摘要：確定完成項目所需的資源后，現(xiàn)在有必要估算每種資源的成本。與所有資源相關(guān)的所有成本的總和是項目總成本。成本估算是計算和計算已確定為完成項目所必需的所

80、有資源的成本的過程?？梢詮捻椖糠秶f明，工作分解結(jié)構(gòu)，組件和活動中識別這些資源。資源成本估算又可能受到質(zhì)量選擇，風(fēng)險影響和采購事項的影響。資源通常包括材料，人力和機(jī)器。此外，這些資源的成本可能受到管理能力，建設(shè)方法和資金支持項目的影響。總的來說，這可以縮寫為6M。估計資源成本可能受到經(jīng)濟(jì)條件，貨幣波動，市場競爭和其他變化的影響，例如與可用性以及需求和供應(yīng)情況有關(guān)的變化。</p><p><b>　　引言

81、</b></p><p>　　這些可能共同影響估計的總成本。完成成本估算后，將得出資源成本估算。這些顯示了獲得完成項目所需資源所需的成本。但是，構(gòu)建者的成本與客戶的成本不同。建筑商為他的成本增加了一個優(yōu)勢保證金，然后將其顯示為客戶的價格。除了確定完成項目所需的資源外，還必須相應(yīng)確定這些資源的數(shù)量。使用勞動力常數(shù)和設(shè)備輸出反過來估計使用資源所需的資源量或持續(xù)時間。例如，勞動力常數(shù)顯示由三個磚瓦工人團(tuán)隊在

82、一小時內(nèi)鋪設(shè)的磚塊數(shù)量;即每小時平方米。然后可以確定由三個砌磚工團(tuán)隊所需的持續(xù)時間來估計與砌磚活動相關(guān)的勞動力成本。設(shè)備輸出顯示例如挖掘機(jī)可在一小時內(nèi)挖掘的土地體積;即每小時立方米。然后可以確定挖掘整個場地所需的持續(xù)時間以估計與挖掘活動相關(guān)的機(jī)械成本。</p><p>　　除了估算使用砌磚工或挖掘機(jī)團(tuán)隊的成本之外，成本估算還需要知道每種資源的成本。例如，有必要知道瓦工的報酬是多少;也就是每小時$。同樣，有必要知道

83、一天租一臺挖掘機(jī)需要多少錢;即每天$或每次使用$。在涉及材料的情況下，還應(yīng)了解其費(fèi)用估算費(fèi)用。例如，有必要知道具體成本是多少;即每立方米$。同樣，有必要知道鋼筋的成本是多少;即每噸$。如果不知道這些人力，機(jī)器和材料的費(fèi)率，則必須從各種來源（例如相關(guān)供應(yīng)商）估算這些費(fèi)率。</p><p><b>　　成本要素</b></p><p><b>　　A.四種費(fèi)用&

84、lt;/b></p><p>　　成本估算考慮了完成項目所需的活動所產(chǎn)生的各種類型的成本。成本估算通常需要考慮四種不同類型的成本。第一種類型是直接成本，它指的是直接歸因于項目的成本，并且不能在同時進(jìn)行的其他項目之間共享。直接成本的例子包括酒店費(fèi)，機(jī)票費(fèi)，長途電話費(fèi)，制作圖紙的起草費(fèi)，建筑模型費(fèi)等。第二類是間接費(fèi)用，通常也稱為間接費(fèi)用。間接成本通常是可以在同時運(yùn)行的項目之間共享的成本。這些包括例如辦公室負(fù)責(zé)人

85、的租金和水電費(fèi)以及整個組織的軟件許可費(fèi)。在不同項目之間共享的公司工具是組織間接成本的另一個例子。第三種類型是可變成本，顧名思義，可以根據(jù)市場情況而變化。例如，材料成本可根據(jù)需求而變化</p><p>　　市場供應(yīng)情況。這種情況可能發(fā)生在供應(yīng)可能超過需求的經(jīng)濟(jì)衰退期間，導(dǎo)致材料價格下降。</p><p>　　另一方面，由于貿(mào)易限制導(dǎo)致價格上漲，海外供應(yīng)可能會受到嚴(yán)重限制。第四種類型是固定成本

86、，顧名思義，在整個項目中將保持不變。例如，即使項目完成有延遲，支付給設(shè)計顧問的專業(yè)一次性費(fèi)用也是固定的。同樣，無論項目組織進(jìn)行的磋商次數(shù)如何，支付給法律公司的年度保留費(fèi)都固定在該段時間內(nèi)。</p><p><b>　　B.歷史成本信息</b></p><p>　　成本估算離不開歷史成本信息的訪問和可用性。這些信息可以通過商業(yè)成本估算數(shù)據(jù)庫的訂閱獲得，這些數(shù)據(jù)庫可以在線

87、獲得，也可以是印刷的硬拷貝。優(yōu)選地，這種歷史信息應(yīng)該已經(jīng)在內(nèi)部可用。可以參考最近完成的項目文件以提取成本估算信息。然而，所提取的成本估算信息應(yīng)針對不同的項目條件進(jìn)行調(diào)整，例如與困難的場地位置和當(dāng)前市場情況相關(guān)的條件。</p><p>　　具有相關(guān)過去經(jīng)驗(yàn)或?qū)I(yè)知識的項目團(tuán)隊成員也可以參考成本估算工作。來自團(tuán)隊成員的此類輸入可用于調(diào)整從過去完成的項目文件中提取的成本估算。當(dāng)項目團(tuán)隊成員具有機(jī)構(gòu)記憶以提供可能影響成本

88、估算的當(dāng)前項目的經(jīng)驗(yàn)教訓(xùn)時尤其如此。例如，團(tuán)隊成員可能面臨操作特定系統(tǒng)的困難，這些系統(tǒng)只有那些曾經(jīng)有過使用經(jīng)驗(yàn)的人才知道。這些困難可能繼續(xù)對成本估算產(chǎn)生影響，因此在當(dāng)前項目中應(yīng)予以避免。</p><p><b>　　估算方法</b></p><p><b>　　A.模擬估計</b></p><p>　　類似的成本估算方法是

89、基于過去完成的項目的歷史信息，這些項目與當(dāng)前項目非常相似。在類比估算中，過去完成的項目所花費(fèi)的實(shí)際成本被視為當(dāng)前項目的平臺。但是，并非所有項目都完全相同或相似。因此，在采用類比估算時，在將其與過去完成的項目進(jìn)行比較時，必須考慮當(dāng)前項目的范圍，復(fù)雜性和規(guī)模。當(dāng)前項目的其他變量或特定屬性也應(yīng)在類似的估算中標(biāo)記，以說明差異。例如，由于特定客戶的要求，當(dāng)前項目中可用的完成時間可能比過去完成的項目短。可用的較短完成時間可以轉(zhuǎn)換為意味著更短并且在更

90、短的時間段內(nèi)需要更昂貴的資源。這也意味著由于站點(diǎn)擁塞可能會影響生產(chǎn)力，從而對成本產(chǎn)生負(fù)面影響。在過去完成的項目和當(dāng)前項目之間識別這些變量可能需要依賴于團(tuán)隊成員的專家判斷。</p><p><b>　　B.全方位估算</b></p><p>　　這是一種詳細(xì)而全面的成本估算方法，其中項目的每個組成部分都用于構(gòu)建項目總和。自下而上的估算從工作分解結(jié)構(gòu)開始，并通過其所有組件

91、和活動來產(chǎn)生成本估算。這種方法從根本上從零基礎(chǔ)開始，并且可能是一個耗時的過程，必須考慮完成項目所需的一切。然而，它也是最準(zhǔn)確的成本估算方法。使用類似估算或自下而上估算的決定取決于項目的階段和客戶對估算的預(yù)期用途。類似的估算在項目的早期階段是有用的，如果項目總和可能落在他的預(yù)算范圍內(nèi)并且項目應(yīng)該繼續(xù)進(jìn)行，則向客戶提供指示。自下而上的估算有助于更準(zhǔn)確地指示項目可能花費(fèi)多少。此外，通過自下而上估算提供的詳細(xì)信息可用于檢查供應(yīng)商提交的投標(biāo)是否合

92、理以及促進(jìn)未來的進(jìn)度付款。</p><p>　　C.確定資源成本如何</p><p>　　在開始成本估算之前，有必要了解項目包含的內(nèi)容。使用工作分解結(jié)構(gòu)，組件和活動顯示。一旦知道必要活動的細(xì)節(jié)，就可以確定完成這些活動所需的資源。因此，擁有項目經(jīng)理所在行業(yè)的領(lǐng)域知識至關(guān)重要。如果項目經(jīng)理在建筑行業(yè)工作，他需要了解建筑技術(shù)并了解建造結(jié)構(gòu)的過程。從本質(zhì)上講，這與思考有關(guān)，是一個識別所需資源并確定

93、各自成本的計劃流程。規(guī)劃過程首先確定項目所需的6M;即管理，方法，資金，材料，人力和機(jī)械。然后進(jìn)行確定所需資源的數(shù)量，何時需要這些資源，并且應(yīng)從供應(yīng)商處購買或在內(nèi)部制造。如果認(rèn)為這樣做更具成本效益，可以決定從供應(yīng)商處購買資源。</p><p>　　如果項目組織內(nèi)沒有此類資源，也會發(fā)生這種情況。在確定供應(yīng)商的出價或報價時，項目團(tuán)隊還必須制定評估其價格和質(zhì)量的流程。所需的資源量也可能受到學(xué)習(xí)曲線的影響。對于具有重復(fù)活

94、動的項目，工作人員可以提高工作效率，因?yàn)樗麄儗W(xué)會一遍又一遍地做同樣的事情。因此，隨著更多相同單元的建造，成本可能會降低。在評估這些重復(fù)活動的成本估算時，還應(yīng)考慮學(xué)習(xí)曲線的積極影響。撥出應(yīng)急基金以應(yīng)對不可預(yù)見的情況，例如處理可能導(dǎo)致成本超支的新風(fēng)險，也是一種良好做法。根據(jù)工作性質(zhì)，預(yù)留的儲備金通?？梢哉柬椖靠偨痤~的5％至10％。</p><p>　　D.成本估算結(jié)果分析</p><p>　　

95、在完成成本估算工作后，應(yīng)檢查為項目完成所需資源計算的實(shí)際成本估算。這些檢查應(yīng)包括對分配給每個資源的成本的分析。分析應(yīng)足夠詳細(xì)，以包括所有資源類型，其成本可分為人力，材料，機(jī)器，計算機(jī)硬件，編程軟件，海外旅行，通貨膨脹準(zhǔn)備等。例如，資源類型及其相應(yīng)的成本磚墻將包括磚瓦，磚，水泥，沙子，水，吊裝，運(yùn)輸，廢物和其他管理費(fèi)用。此外，在為活動確定風(fēng)險的情況下，風(fēng)險成本以及相應(yīng)風(fēng)險響應(yīng)的成本也應(yīng)包括在成本估算結(jié)果中。因此，應(yīng)包括與風(fēng)險應(yīng)對相關(guān)的成本

96、，如保險費(fèi)和保修。因此，對成本估算結(jié)果的分析提供了檢查，從而可以識別成本遺漏，以便采取糾正措施。</p><p><b>　　項目預(yù)算</b></p><p>　　項目總成本是從每個工作包的成本中匯總而來的。在制定項目預(yù)算時，有必要留出應(yīng)急金額作為儲備金來應(yīng)對不可預(yù)見的事件。在更廣泛的層面上，項目預(yù)算可以首先使用參數(shù)估算來確定，以暫時推斷項目成本可能是多少。參數(shù)估算可

97、以采用每間酒店房間$或每間公寓$的形式。使用參數(shù)估計計算的總項目成本允許客戶評估他是否有資金支持項目直到完成。如果他缺乏資金，如果他無法將其與資金限額相協(xié)調(diào)，則會出現(xiàn)負(fù)現(xiàn)金流狀況。這是因?yàn)轫椖坎荒芡瑫r擁有所有資金，并且需要根據(jù)預(yù)定的時間表對項目可交付成果管理預(yù)計的現(xiàn)金流量。</p><p>　　現(xiàn)金流量也是承包商在每月收到進(jìn)度付款之前需要兼顧收入和支出的問題。規(guī)劃現(xiàn)金流的更準(zhǔn)確方法是通過自下而上的預(yù)算編制，從零開

98、始，并要求在整個項目期間考慮所有工作包。因此，預(yù)算和時間之間存在關(guān)系。在建筑項目的初始階段，預(yù)算編制是基礎(chǔ)工程，然后進(jìn)入上層建筑工程，建筑工程和最終的機(jī)械和電氣工程。自下而上的預(yù)算可以確定建筑項目每個階段的預(yù)算。隨著項目規(guī)模的擴(kuò)大，預(yù)算編制也將變得更加復(fù)雜。對于此類項目，可以使用商用軟件來管理預(yù)算。</p><p><b>　　成本控制</b></p><p><

99、;b>　　A.實(shí)施問題</b></p><p>　　項目成本管理需要考慮因變化或不可預(yù)見的情況引起的變化。成本控制是整體項目成本管理的重要功能，以確保項目團(tuán)隊嚴(yán)格控制成本。為此，成本控制側(cè)重于實(shí)現(xiàn)變更成本，而不會對項目產(chǎn)生任何不利影響。作為監(jiān)控和控制項目管理流程的一部分，成本控制是關(guān)于允許或阻止成本變更的。項目中的變化通常是不可避免的。確實(shí)發(fā)生了變更時，必須將其記錄在差異報告中。該報告列出了變更