外文文獻翻譯工程管理項目預算中英文對照-資料下載頁
2024-12-06 05:19本頁面
【導讀】監(jiān)督和控制提供參照基準。對于進度控制，可以將項目活動的實際進度和項目。合同和工作標準則為建設項目。的質量提供了評價和保證準則。最終的或詳細的成本預算為項目期的財務狀況。特殊成本項次的超支發(fā)出了可能存在的問題和信號，并且。對所面臨問題給出確切的指示。以費用為導向的建設項目計劃和控制，側重包。含在最終成本估算內的成本項次。被用來作為隨后成本管理的指南。詳細成本估算中的具體項次成為工作要素。成本項次下和原始成本估算相比較。稱為成本控制的基本單位。動力投入的信息。有了這些信息，就可將實際的材料用量和人工消耗與預期的。單價變化還是由于勞動生產率或材料消耗量上的變化所引起的?？赡苡卸噙_400多個獨立的成本報告。出都要表示在報告當中。這種等級式的報告結構有利于把成本按預先確定好的類別進行匯總。作需求的工作范圍。然而，在項目完工前，應急儲備金的運用與否是根據(jù)意外事件是。事件，項目預算都應列支一筆應急儲備金。
【正文】 tion allowance would then be allocated to individual cost items in relation to the actual expected inflation over the period for which costs will be incurred． Example 4． 1 Project Budget for a Design Office． An example of a small proj ect budget is shown in Table 42． This budget might be used by a design firm for a specific design project． While this budget might represent all the work for this firm on the project， numerous other anizations would be involved with their own budgets． In Table 42， a summary budget is shown as well as a detailed listing of costs for individuals in the Engineering Division． For the purpose of consistency with cost accounts and managerial control， labor costs are aggregated into three groups： the engineering, architectural and environmental divisions. the detailed budget shown in table 42 applies only to the engineering division labor； other detailed budgets amounts for categories such as supplies and the other work divisions would also be prepared． Note that the salary costs associated with individuals are aggregated to obtain the total labor costs in the engineering group for the project． To perform this aggregation， some means of identifying individuals within anizational groups is required． Acpanying a budget of this nature， some estimate of the actual man— hours of labor required by project task would also be prepared． Finally， this budget might be used for internal purposes alone． In submitting financial bills and reports to the client， overhead and contingency amounts might be bined with the direct labor costs to establish an aggregate billing rate per hour． Table 42 Example of a Small Project Budget for a Design Firm Persormel Budget Summary／ dollar Architectural Division Engineering Division Environmental Division Total Other Direct Expenses Travel Supplies Communication Computer Services Total Overhead Contingency and Profit Total Senior Engineer Associate Engineer Engineer Technician Total Example 4． 2 Project Budget for a Constructor． table 4— 3 illustrates a summary budget for a constructor． This budget is developed from a project to construct a wharf． As with the example design office budget above， costs are divided into direct and indirect expenses ． Within direct costs ． expenses are divided into material． subcontract， temporary work and machinery costs． This budget indicates aggregate amounts for the various categories． Cost details associated with particular cost accounts would supplement and support the aggregate budget shown in Table 4— 3． A profit and a contingency amount might be added to the basic budget of$1 7 1 5 1 47 shown in Table 4． 3 for pleteness．
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