工程管理专业外文文献翻译(中英文)

xxxxxx 大学本科毕业设计外文翻译

Project Cost Control: the Way it Works

项目成本控制：它的工作方式

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项目成本控制：它的工作方式

在最近的一次咨询任务中，我们意识到对于整个项目成本控制体系是如何设置和应用的，仍有一些缺乏理解。所以我们决定描述它是如何工作的。理论上，项目成本控制不是很难跟随。

首先，建立一组参考基线。然后，随着工作的深入，监控工作，分析研究结果，预测最终结果并比较参考基准。如果最终的结果不令人满意，那么你要对正在进行的工作进行必要的调整，并在合适的时间间隔重复。如果最终的结果确实不符合基线计划，你可能不得不改变计划。更有可能的是，会 (或已经) 有范围变更来改变参考基线，这意味着每次出现这种情况你必须改变基线计划。

但在实践中，项目成本控制要困难得多，通过项目数量无法控制成本也证明了这一点。正如我们将看到的，它还需要大量的工作，我们不妨从一开始启用它。所以，要跟随项目成本控制在整个项目的生命周期。

同时，我们会利用这一机会来指出几个重要文件的适当的地方。其中包括商业案例，请求（资本）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、挣值和成本基线。所有这些有助于提高这个组织的有效地控制项目成本的能力。

业务用例和应用程序(执行)的资金

重要的是要注意，当负责的管理者对于项目应如何通过项目生命周期展开有很好的理解时，项目成本控制才是最有效的。这意味着他们在主要阶段的关键决策点之间行使职责。他们还必须识别项目风险管理的重要性，至少可以确定并计划阻止最明显的潜在风险事件。

在项目的概念阶段

?每个项目始于确定的机会或需要的人。通常是有着重要性和影响力的人，如果项目继续，这个人往往成为项目的赞助。

?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”成本，用来证明项目的价值，以便使其可以与其他所有的项目竞争。这项工作是在项目的概念阶段进行，并且作为组织管理整个项目管理的投资组合的一部分被完成。

?准备商业案例的工作的成本通常包括企业管理开销，但是它可以作为最终项目的一个会计成本来结转。毫无疑问，因为这将为该组织提供一个税收优惠。问题是，那么你如何占有所有不结转的项目?

?如果业务有足够的价值，将批准继续发展和定义阶段。

在项目的发展或定义阶段

?开发阶段的目标是建立一个涉及到生产所需的产品，估计成本和为该项目的实际执行寻求资本融资的良好的工作的理解。

?在正式的场合，特别是在大型项目，这个拨款申请通常被称为请求(资本)拨款(RFA)或资本拨款请求(CAR)。

?这需要更详细的要求和数据的收集，建立工作所需要完成的来生产所需产品或“可交付成果”。从这个信息来看，一个准备了足够细节的计划在一美元价格的请求上给予足够的信心。

?在一个不太正式的环境中，每个人都试图蒙混过关。

工作包和WBS

项目管理计划，项目简介或项目章程

?如果可交付的成果由许多不同的元素组成，这些被识别并组合成工作包(WPs)，用工作分解结构(WBS) 的方式提交。

?每个WP包括一系列的活动，“工作”被计划和安排为项目管理计划的一部分。但是请注意，该计划仍将处于相对较高的水平，在执行期间如果项目获得批准，更详细的规划将是必须的。

?顺便说一下，这个项目管理计划应该成为项执行阶段目的“圣经”，有时它被称为“项目简介”或“项目章程”。

?然后估计各种活动的成本，这些估算成本汇总以确定WP的估计成本。这种方法被称为“详细估算”或“自底向上的估算”。还有其他的方法来估计，我们将在一分钟内。不管怎样，结果是该项目的总工作的估计费用。

注:该项目风险管理规划是这次演戏的一个重要组成部分。这应该检查项目的假设和环境条件来确定该计划中到目前为止的任何弱点，并确定值得注意缓解的这些潜在风险事件。这可能需要特定的应急计划的形式和/或留出谨慎的资金储备。

资本要求

转换估计

?不过，单独的工作的估计是不能满足资本要求的。为了达到一个资本的要求，一些转换是必要的，例如，通过添加谨慎津贴等，如开销，应急准备金来支付正常的项目风险和管理外汇储备来应付未知和可能的变化范围。

?另外，估算数据转换成财务会计的满足企业或赞助商的格式是必要的，目的是比较与其他项目和后续资金的批准。

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中通过提供不同程度的“自上而下”的可靠性。例如：

数量级估计——“球公园”估计，通常只留给概念阶段

类似的估计——基于先前的类似项目的估算

参数估计——基于历史数据的统计关系的估算

?无论采用哪种方法，希望因此抵达总和将全额批准并被证明是令人满意的！这是触发启动项目的执行阶段

注意:一些管理层将批准一些较小的总和，错误地认为这将帮助每个人“削铅笔”和“更聪明地工作”的利益组织。这是一个错误的观念，因为管理层未能了解项目工作的不确定性和风险的性质。因此，效果更有可能导致“切角”对产品质量产生不利影响，或减少产品范围或功能。

这通常会导致一个“游戏”的估计被放大，管理可以向下调整它们。但公平地说，管理也清楚地意识到，如果超过分配资金，无论如何它会得到花费。明智的管理要做的就是留出应急储备基金、不同项目的风险，并保持这些钱小心的控制之下。

核准资本的所有权

?如果高级管理层批准的RFA，总和的问题变成了指定的项目发起人的责任。然而，如果批准资本要求包括津贴如“管理储备”，这可能会或可能不会被传递给项目的赞助商，这取决于本组织的政策。

?RFA批准，项目发起人，反过来，进一步将支出权力委托给项目的项目经理，将不包括任何补贴。一种异常可能涵盖工作表现正常变化的应急准备。

?净金额从而到达构成了项目经理的批准的项目预算。

注意:如果管理层不批准RFA，你不应该考虑这个项目的失败。或是这个目标的目的，而规划需要重新考虑，以增加交付项目的价值。

项目的执行阶段

项目经理的项目预算责任

?此项目预算批准后发布的项目经理，一个逆过程必须将它转换成一个工作控制文档。即资金必须划分在不同的WBS，顺便问一下，现在可能已经被升级。这个结果作用于项目执行控制预算或项目基线预算，或简单地说，项目预算。在一些项目管理的应用领域，它被称为一个项目成本计划。

?在一个大的项目中，不同的公司生产部门，可能会有进一步的中间步骤为单独的部门，创建“控制账户”，每个部门将细分他们分配资金投入自己的WBS WPS。

?观察到，因为总项目预算得到高级管理层的正式批准，你，作为项目经理，同样也必须寻求并获得执行管理，通过该项目的赞助商，正式批准任何更改总项目预算。通常这只是合理的和接受的基础上要求的产品范围变化。

?在这种情况下项目的赞助商要么减少管理储备在他的财产，或提交补充RFA高层管理。

?现在我们项目预算资金分配给工作包，我们可以进一步分配在每个WP的各种活动，以便我们知道我们有多少钱作为“基线”为每个活动的成本。

?这为我们提供了参考的基础成本控制功能。当然，根据情况做同样的事情可能在WP级别，但控制然后在更高的能力和粗水平。

使用挣值技术

?如果我们有必要的细节另一个控制工具，我们可以采用监控正在进行的工作是“挣值”(EV)技术。这是一个相当大的艺术和科学，你必须了解文本的主题。

?但基本上，你掌管日程安排活动的费用，并在适当的时候绘制他们作为累计。再次，你可以做的活动水平，或整个项目的水平越低，您可用的控制信息就越多。

成本基线

?这个计划参考S-曲线有时被称为“成本基线”，通常在EV的说法。也就是说，它是“预算成本工作计划”(BCWS)，或更简单“计划价值”(PV)。

?注意到，你需要修改这个成本基线每次有一个批准范围变化，成本和/或进度影响，从而改变了该项目的核准项目预算。

?现在，随着工作的深入，你可以绘制“执行工作的实际成本”(ACWP或简单的“实际成本”-交流)。

?你可以绘制其他东西，如上面提到的图，如果你不喜欢你所看到的，你需要“纠正措施”。

注意：整个过程是一个循环，态势操作，这可能是普遍名不副实“项目的生命周期”中“循环”一词的来源”。

顺便说一句，挣值权威人士提供的EV过程中的各种其他技术设计能帮助预测最后的结果，也就是说，“估计在完成”（“选管会”）。选管会是你真正应该感兴趣的，因为在运动项目中，它是唯一不变的。因此，必须考虑这些延长EV技术在同一领域的自上而下的估算精度。他们是有用的，但前提是你认识到了其局限性和知道你在做什么!

但是，正如我们在开始时说的，它在实践中困难得多，需要大量的工作。但是，让我们面对现实吧，这就是项目经理被雇佣的原因，不是吗?

Project Cost Control: the Way it Works

In a recent consulting assignment we realized that there was some lack of understanding of the whole system of project cost control, how it is setup and applied. So we decided to write up a description 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 the work, analyze the findings, forecast the end results and compare those with the reference baselines. If the end results are not satisfactory then you make adjustments as necessary to the work in progress, and repeat the cycle at suitable intervals. If the end results get really out of line with the baseline plan, you may have to change the plan. More likely, there will be (or have been) scope changes that change the reference baselines which means that every time that happens you have to change the baseline plan anyway.

But project cost control is a lot more difficult to do in practice, as is evidenced by the number of projects that fail to contain costs. It also involves a significant amount of work, as we shall see, and we might as well start at the beginning. So let us follow the thread of project cost control through the entire project life span.

And, while we are at it, we will take the opportunity to point out the proper places for several significant documents. These include the Business Case, the Request for (a capital) Appropriation (for execution), 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 the organization's ability to effectively control project costs.

The Business Case and Application for (execution) Funding

It is important to note that project cost control is most effective when the executive management responsible has a good understanding of how projects should unfold through the project life span. This means that they exercise their responsibilities at the key decision points between the major phases. They must also recognize the importance of project risk management for identifying and planning to head off at least the most obvious potential risk events.

In the project's Concept Phase

? Every project starts with someone ide ntifying an opportunity or need. That is usually someone of importance or influence, if the project is to proceed, and that person often becomes the project's sponsor.

? To determine the suitability of the potential project, most organizations call for the preparation of a "Business Case" and its "Order of Magnitude" cost to justify the value of the project so that it

Can be compared with all the other competing projects. This effort is conducted in the Concept Phase of the project and is done as a part of the organization's management of the entire project portfolio.

? The cost of the work of preparing the Business Case is usually covered by corporate management overhead, but it may be carried forward as an accounting cost to the eventual project. No doubt because this will provide a tax benefit to the organization. The problem is, how do you then 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 Definition phase.

In the project's Development or Definition Phase

? The objective of the Development Phase is to establish a good understanding of the work involved to produce the required product, estimate the cost and seek capital funding for the actual execution of the project.

? In a formalized setting, especially where big projects are involved, this application for funding is often 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 needs

To be done to produce the required product or "deliverable". From this information, a plan is prepared in sufficient detail to give adequate confidence in a dollar figure to be included in the request.

? In a less formalized setting, everyone just tries to muddle through.

Work Packages and the WBS

The Project Management Plan, Project Brief or Project Charter

? If the deliverable consists of a number of different elements, these a re identified and assembled into Work Packages (WPs) and presented in the form of a Work Breakdown Structure (WBS).

? Each WP involves a set of activities, the "work" that is planned and scheduled as a part of the Project Management Plan. Note, however, that the planning will still be at a relatively high level,

And more detailed planning will be necessary during execution if the project is given the go ahead.

? This Project Management Plan, by the way, should become the "bible" for the execution phase of the project and is sometimes referred to as the "Project Brief" or the "Project Charter".

? The cost of doing the various activities is then estimated and these estimated costs are aggregated to determine the estimated cost of the WP. This approach is known as "detailed estimating" or "bottom up estimating". There are other approaches to estimating that we'll come to in a minute. Either way, the result is an estimated cost of the total work of the project.

Note: that project risk management planning is an important part of this exercise. This should examine the project's assumptions and environmental conditions to identify any weaknesses in the plan thus far, and identify those potential risk events that warrant attention for mitigation. This might take the form of specific contingency planning, and/or the setting aside of prudent funding reserves.

Request for capital

Converting the estimate

? However, an estimate of the work alone is not sufficient for a capital request. To arrive at a capital request some conversion is necessary, for example, by adding prudent allowances such as

Overheads, a contingency allowance to cover normal project risks and management reserves to cover unknowns and possible scope changes.

? In addition, it may be necessary to convert th e estimating data into a financial accounting format

That satisfies the corporate or sponsor's format for purposes of comparison with other projects and consequent funding approval.

? In practice all the data for the type of "bottom up" approach just descr ibed may not be available.

In this case alternative estimating approaches are adopted that provide various degrees of reliability in a "top down" fashion. For example:

Order of Magnitude estimate – a "ball park" estimate, usually reserved for the concept phase only

Analogous estimate – an estimate based on previous similar projects

Parametric 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 and proves to be satisfactory! This is the trigger to start the Execution Phase of the project Note: Some managements will approve some lesser sum in the mistaken belief that this will help everyone to "sharpen their pencils" and "work smarter" for the benefit of the organization. This is a mistaken belief because management has failed to understand the nature of uncertainty and risk in project work. Consequently, the effect is more likely to result

in "corner cutting" with an adverse effect on product quality, or reduced product scope or functionality. This often leads to a "game" in which estimates are inflated so that management can adjust them downwards. But to be fair, management is also well aware that if money is over allocated, it will get spent anyway. The smart thing for managements to do is to set aside contingent reserve funds, varying with the riskiness of the project, and keep that money under careful control.

Ownership of approved capital

? If senior management approves the RFA as presented, the sum in question becomes the responsibility of the designated project sponsor. However, if the approved capital request includes allowances such as a "Management Reserve", this may or may not be passed on to the project's sponsor, depending on the policies of the organization.

? For the approved RFA, the project sponsor will, in turn, further delegate expenditure authority to the project's project manager and will likely not include any of the allowances. An exception might be the contingency allowances to cover the normal variations in work performance.

? The net sum thus arrived at constitutes the project manager's Approved Project Budget.

Note: If management does not approve the RFA, you should not consider this a project failure. Either the goals, objectives, justification and planning need rethinking to increase the value of the project's deliverables, or senior management simply has higher priorities elsewhere for the available resources and funding.

The Project's Execution Phase

The project manager's Project Budget responsibility

? Once this Approved Project Budget is released to the project manager, a reverse process must take place to convert it into a working control document. That is, the money available must be divided amongst the various WBS WPs that, by the way, have probably by now been upgraded! This results in a project execution Control Budget or Project Baseline Budget, or simply, the Project Budget. 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 a further intermediate step of creating "Control Accounts" for the separate divisions, so that each division subdivides their allocated money into their own WBS WPs.

? Observe that, since the total Project Budget received formal approval from Executive Management, you, as project manager, must likewise seek and obtain from Executive Management, via the project's sponsor, formal approval for any changes to the total project budget. Often this is only justified and accepted on the basis of a requested Product Scope Change.

? In such a case the project's sponsor will either draw down on the management reserve in his or her possession, or submit a supplementary RFA to upper management.

? Now that we have the Project Budget money allocated to Work Packages we can further distribute it amongst the various activities of each WP so that we know how much money we have as a "Baseline" cost for each activity.

? This provides us with the base of reference for the cost control function. Of course, depending on the circumstances the same thing may be done at the WP level but the ability to control is then at a higher and coarser level.

Use of the Earned Value technique

? If we have the necessary details another control tool that we can adopt for monitoring ongoing work is the "Earned Value" (EV) technique. This is a considerable art and science that you must learn about from texts dedicated to the subject.

? But essentially, you take the costs of the schedule activities and plot them as a cumulative total on the appropriate time base. Again you can do this at the activity level, WP level or the whole project level. The lower the level the more control information you have available but the more work you get involved in.

The Cost Baseline

? This planned reference S-curve is sometimes referred to as the "Cost Baseline", typically in EV

Parlance. That is, it is the "Budgeted Cost of Work Scheduled" (BCWS), or more simply the "Planned Value" (PV).

? Observe that you need to modify this Cost Baseline every time there is an approved scope change that has cost and/or schedule implications and consequently changes the project's Approved Project Budget.

? Now, as the work progresses, you can plot the "Actual Cost of Work Performed" (ACWP or simply "Actual Cost" - AC).

? You can plot other things as well, see diagram referred to above, and if you don't like what you see then you need to take "Corrective Action".

Commentary

This whole process is a cyclic, situational operation and is probably the source of the term "cycle" in the popularly misnamed "project life cycle".

As an aside, the Earned Value pundits offer various other techniques within the EV process designed to aid in forecasting the final result, that is, the "Estimate At Completion" (EAC). EAC is what you should really be interested in because it is the only constant in a moving project. Therefore, these extended EV techniques must be considered in the same

realm of accuracy as top-down estimating. They are useful, but only if you recognize the limitations and know what you are doing!

But, as we said at the beginning, it is a lot more difficult to do in practice – and involves a significant amount of work. But, let's face it, that's what project managers are hired for, right?

中英文文献翻译

毕业设计（论文）外文参考文献及译文 英文题目Component-based Safety Computer of Railway Signal Interlocking System 中文题目模块化安全铁路信号计算机联锁系统 学院自动化与电气工程学院 专业自动控制 姓名葛彦宁 学号 200808746 指导教师贺清 2012年5月30日

Component-based Safety Computer of Railway Signal Interlocking System 1 Introduction Signal Interlocking System is the critical equipment which can guarantee traffic safety and enhance operational efficiency in railway transportation. For a long time, the core control computer adopts in interlocking system is the special customized high-grade safety computer, for example, the SIMIS of Siemens, the EI32 of Nippon Signal, and so on. Along with the rapid development of electronic technology, the customized safety computer is facing severe challenges, for instance, the high development costs, poor usability, weak expansibility and slow technology update. To overcome the flaws of the high-grade special customized computer, the U.S. Department of Defense has put forward the concept：we should adopt commercial standards to replace military norms and standards for meeting consumers’demand [1]. In the meantime, there are several explorations and practices about adopting open system architecture in avionics. The United Stated and Europe have do much research about utilizing cost-effective fault-tolerant computer to replace the dedicated computer in aerospace and other safety-critical fields. In recent years, it is gradually becoming a new trend that the utilization of standardized components in aerospace, industry, transportation and other safety-critical fields. 2 Railways signal interlocking system 2.1 Functions of signal interlocking system The basic function of signal interlocking system is to protect train safety by controlling signal equipments, such as switch points, signals and track units in a station, and it handles routes via a certain interlocking regulation. Since the birth of the railway transportation, signal interlocking system has gone through manual signal, mechanical signal, relay-based interlocking, and the modern computer-based Interlocking System. 2.2 Architecture of signal interlocking system Generally, the Interlocking System has a hierarchical structure. According to the function of equipments, the system can be divided to the function of equipments; the system

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Project Budget Monitor and Control Author：Yin Guo-li Nationality：American Derivation：Management Science and Engineering.Montreal: Mar 20, 2010 . With the marketing competitiveness growing, it is more and more critical in budget control of each project. This paper discusses that in the construction phase, how can a project manager be successful in budget control. There are many methods discussed in this paper, it reveals that to be successful, the project manager must concern all this methods. 1. INTRODUCTION The survey shows that most projects encounter cost over-runs (Williams Ackermann, Eden, 2002,pl92). According to Wright (1997)'s research, a good rule of thumb is to add a minimum of 50% to the first estimate of the budget (Gardiner and Stewart, 1998, p251). It indicates that project is very complex and full of challenge. Many unexpected issues will lead the project cost over-runs. Therefore, many technologies and methods are developed for successful monitoring and control to lead the project to success. In this article, we will discuss in the construction phase, how can a project manager to be successful budget control. 2. THE CONCEPT AND THE PURPOSE OF PROJECT CONTROL AND MONITOR Erel and Raz (2000) state that the project control cycle consists of measuring the status of the project, comparing to the plan, analysis of the deviations, and implementing any appropriate corrective actions. When a project reach the construction phase, monitor and control is critical to deliver the project success. Project monitoring exists to establish the need to take corrective action, whilst there is still time to take action. Through monitoring the activities, the project team can analyze the deviations and decide what to do and actually do it. The purpose of monitor and control is to support the implementation of corrective actions, ensure projects stay on target or get project back on target once it has gone off target。