建设项目的费用控制以及项目费用管理系统的需求样本.doc

建设项目标费用控制和项目费用管理系统需求

摘要：对于很多项目而言，费用严重超支、交付结果低劣现象更能凸显了需要对项目管理步骤进行有效管理和控制。本文叙述了项目从概念设计阶段到完工整个生命周期有效费用控制，并介绍了进行这种控制所需要项目费用管理系统在大型建设项目上应用。

本文以一个建设方从实践应用角度展示了经典建设项目标生命周期。首先，讨论了在计划阶段适宜费用控制方法，包含岁出预算编制和相关资本拨款问题。其次，介绍了在实施阶段基础项目费用控制方法，包含费用代码结构，费用控制汇报和费用变更管理。项目费用控制一个关键手段是一个能向项目管理层提供必需控制信息项目费用管理系统。这系统概念是经过硬件和软件功效来进行管理。

很关键一点是，项目费用控制功效，即项目财务核实和估计，不能和企业财务和会计功效混淆。本文也将就这二者之间区分进行比较，并会分析尽管企业已经有财务和会计系统，为何项目费用管理系统仍是很关键关键原因。

关键词：费用类别，费用类型，项目预算，已承诺费用，费用管理系统

Cost Control of Capital Projects and the
Project Cost Management System Requirements
TS Wong
（ProjectAIMS Management Consulting Co., Ltd. Shanghai, 01

Abstract: Costly budget overruns and inferior results on many projects have underlined the need for more effective management and control throughout the project management process. This paper describes effective cost control from concept to completion and the Project Cost Management System (PCMS) required to enable that control. Application of the process to a large construction project is described, but the focus is on the success of a project of any size.

This paper presents from the practical standpoint of a typical capital project life-cycle from an owner perspective Firstly, the proper cost control approaches in the planning phases are discussed, including the development of an Appropriation Budget and the issues concerning capital appropriation. Secondly, the project cost control methodologies essential in the producing phases are revealed, including cost code structure, cost control reports and cost changes management. Central to the control of project cost is a PCMS to provide the necessary control information to the project’s management. The concept of the PCMS is described with the hardware, software and functional management checklists.本文转自项目管理者联盟

It is important that the functions of project cost control, that is, project financial accounting and forecasting, is not confused with the parent organization’s corporate finance and accounting function. This paper also attempts to highlight the comparison between them and the key reasons why PCMS is important, even though a company has already got a sophisticated financial and accounting system.

The PCMS means the entire complex of forms, procedures, processing steps and reports designed to capture and release information concerning the status of a project’s future capital cost. The PCMS differs significantly from the financial code or chart of accounts in the traditional corporate Financial Information System (FIS). In the FIS, an account is a permanent repository for the collection of various types of historic cost. The purpose of each FIS account determines its types, such as paying particular bills, recording payroll payments and deductions, classifying asset purchases, and so on. This is why the FIS does not suit project management’s purpose.

In addition, unlike the corporate FIS, the PCMS essentially ignores calendar time as a criterion. Instead, it focuses on final project cost and the staged components that lead up to that end figure. In other words, the thrust of the reporting function of the system is less on the actual and historical and more on the future.
Key Words: Cost Classes, Cost Types, Project Budget, Committed Cost, Project Cost Management System

1 定义

本文将深入浅出地介绍一套专业项目费用控制方法和怎样利用信息化系统来充足表现该方法。其定义中有以下多个特征：
Ø 建设项目：指一个固定资产投资项目，需要一定量投资，根据一定程序，在一定时间内完成，并符合质量要求，以形成固定资产为明确目标一次性任务。
Ø 费用控制：在连续基础上对费用进行搜集、累积、分析、汇报和管理过程。包含项目费用变更、实际和预算监测、偏差分析和纠偏方法。
Ø 项目费用管理系统：一组专门用来帮助计划和控制项目费用计算机应用软件系统。
Ø 费用(Cost)：本文中所述费用和成本同义。

2 项目费用控制过程

费用控制在建设项目中到底有多关键？试想想，假如一个私人或企业投资固定资产项目，未有合适控制费用，在项目完成前，钱可能已经耗光，又或投资者已被迫破产。假若建设项目是由政府出资，严重超支将可能引发民众批评压力，影响政府管制声望。简单而言，项目费用控制目标就是给大家信心，建设单位能够在投资总量受约束条件下，管理并完成项目。

有些人可能认为项目费用管理就是管理“费用”。事实是我们必需管理全部可能造成费用发生事情。因为假如不管，费用就会连续增加，不管我们是否喜爱！项目费用控制道理其实很简单，我们必需清楚了解两个基础标准：1）必需有用来作比较基准；2）只有未来费用才是能够控制。然而，具体实施却很不简单。

有效项目费用控制并不仅仅是搜集支出数据和编制相关汇报。项目费用控制工作应该包含：
1） 认真细致项目计划，尤其是将工作分解结构扩展到任务层；
2） 估算计划资源费用；
3） 把估算转化为可进行控制预算（用来作比较基准）；
4） 确保不要做出给超出分配预算承诺，假如已经或必需做出，应立即在其 它地方进行调整；本文转自项目管理者联盟
5） 确保全部费用承诺，如签署承建协议，供货商协议，招请工人等，事先取得项目经理同意；