【正文】 廣州應(yīng)用科技專(zhuān)修學(xué)院教學(xué)站 會(huì)計(jì)學(xué) 2020 級(jí)本科業(yè)余 外文資料翻譯 19 附件 2：外文原文 Project cost estimates and cost control General cost plan with project proposals and begin. It runs through contractors or project groups in the preparation of project proposals for the estimated cost of the entire process. Sometimes, in certain circumstances, the only proposal that the basic plan the total project cost. In other cases, customers may need a variety of detailed cost analysis. The proposals may cost estimated by the following contractors posed of the following elements from the cost summary form: 1, labor. The estimated participation in the project is divided into different types of people such as artists, designers, puter programmers costs, which could include everyone or types of work time and work efficiency. 2, material. This part of the cost of providing materials, including contractors or project team need to purchase items such as paint, wood, wallpaper and shrubs, laying carpet, paper, art, food, puters, software packaging and other material costs. 3, subcontractors and consultants. When the project team of contractors or no expertise (human) resources conditions for the pletion of specific projects tasks for them, they may subcontract to hire consultants to plete these tasks. As examples of this work include the design manual, plete operating manuals, software design as well as a person dinner reception work. 4, apparatus and equipment leasing. Sometimes the contractor may need special equipment, tools or equipment used in a standalone projects (processes). If this equipment or apparatus in only suitable for small projects only or if it is too expensive and not suitable for purchase. This project uses equipment needed equipment circumstances, the contractor may decide to adopt hiring approach. 5, travel. If the project needs during the mission (except local travel outside) then travel costs to cover travel costs (such as airline tickets), acmodation and meals. Apart from the above project costs, contractors or project team may have to consider contingencies included in the projects that may occur during the unexpected things have costs. For example, when the project cost estimate has been prepared, the risk of overlooking some of the projects cost, so that it was not because they had worked, the project may have to rework or multiyear projects may increase the duration of labor (salaries), the material costs. It should be noted that fulltime staff were responsible for the cost and the estimated cost of work is good practice. This can be a dedicated staff mitment as a guarantee to avoid letting a person to do the entire project cost estimates and likely to cause any prejudice. Hundreds of people, including largescale projects to enable each individual to provide cost estimates are not realistic. . In this case, each anization or agency involved in subcontracting may designate a dedicated and experienced person responsible for doing their own cost estimates. If a contractor or anization in the past has been pleted similar projects, and to maintain the various records of the actual cost of the project, these historical data to estimate the current cost of the project, play a guiding role in the process. Cost estimates should be a powerful but also rational. So they should not be too heavily for possible errors or fill them for everything including contingencies funds. If the cost estimates are too conservative, and the estimated total cost of the project may exceed the customer willingness to pay the contractor or higher than that of other petitors estimate. On the other hand, if the cost estimates are too optimistic and overlooked some unexpected expenses, the contractor or may be losing money (in the pricing contract) or have to face to 廣州應(yīng)用科技專(zhuān)修學(xué)院教學(xué)站 會(huì)計(jì)學(xué) 2020 級(jí)本科業(yè)余 外文資料翻譯 20 the customer to obtain additional funding to the embarrassing cost overruns. Effective cost control is the key to the law in a timely manner on the basis of cost performance. Early identification of cost difference is crucial and cost ineffective, and this may worsen the situation prior to take timely and effective measures. Once the project costs out of control, it is necessary to plete the project within budget plan is very difficult. Cost control include the following: 1, the analysis of cost performance, determine which packages need to work to take effective action. 2, decided to take any special effective action. 3, edited projects including the time and cost projections, which include the effective action. Cost analysis should include recognition of achievement who have a negative difference between the cost of performance or cost index less than 39。如果項(xiàng)目的成本績(jī)效是好的，那就應(yīng)該盡最大的努力來(lái)保持這種良好狀況。一早已經(jīng)控制的成本問(wèn)題對(duì)工作范圍和時(shí)間計(jì)劃影響相對(duì)少。全部的項(xiàng)目工作范圍、預(yù)算、工作計(jì)劃、質(zhì)量可能面臨陷在裁減的危難中，在某些情形下，客戶(hù)和承包商或工程隊(duì)可能必須知道哪一個(gè)或更多的這些要素的難以完成，這可能造成客戶(hù)需要花費(fèi)額外的資金來(lái)彌補(bǔ)預(yù)期超支，或就關(guān)于 誰(shuí)引起了費(fèi)用超支、客戶(hù)或承包商兩者中誰(shuí)應(yīng)該支付額外的費(fèi)用這些方面引起合同糾紛。 在許多情形下，未來(lái)成本差異的減少將包括縮減項(xiàng)目范圍或延遲項(xiàng)目時(shí)間表。例如，像一開(kāi)始計(jì)劃那樣，一個(gè)承包商可以決定只用一套而不是二套油漆刷一個(gè)房間。另外一種辦法，就是安排一個(gè)有專(zhuān)長(zhǎng)或經(jīng)驗(yàn)豐富的人來(lái)完成或輔助這項(xiàng)活動(dòng)，以獲得更好的效果。一個(gè)方法是使用價(jià)格相對(duì)較低而又滿足使用功能的材料。通常，一項(xiàng)活動(dòng)預(yù)算成本越大，其最大程度降低成本的機(jī)會(huì)越大。隨著項(xiàng)目推進(jìn)，可以采取有效行動(dòng)的剩下時(shí)間會(huì)越來(lái)越少。 不要計(jì)劃減少遠(yuǎn)期某一時(shí)刻預(yù)定的活動(dòng)費(fèi)用，如果這些有效行動(dòng)在近期實(shí)施，你將會(huì)獲得立竿見(jiàn)影的回應(yīng)效果。得到這些集中努力改良措施的優(yōu)先權(quán)應(yīng)該是由成本差異的總量來(lái)決定， 也就是說(shuō) , 具 有最大消極成本差異的工作包應(yīng)該具有最高優(yōu)先權(quán)。同時(shí)，應(yīng)該在先前的報(bào)告時(shí)期就要識(shí)別這些成本差異或成本績(jī)效指數(shù)已經(jīng)惡化的工作包。 校訂工程計(jì)劃 包括時(shí)間和成本預(yù)測(cè)，還包括計(jì)劃的有效行動(dòng)。 成本控制包括下列各項(xiàng)： 分析成本績(jī)效，決定哪些工作包需要采取有效的行動(dòng)。及早識(shí)別成本差異和成本無(wú)效十分關(guān)鍵，這樣可以在形勢(shì)惡化之前及時(shí)采取有效措施。另一方面，如果成本估計(jì)過(guò)于樂(lè)觀和忽略了一些料想不到的開(kāi)支 , 承包商或可能賠錢(qián) (在定價(jià)合同上 )或不得不面對(duì)向客戶(hù)索取額外資金以應(yīng)對(duì)成本超支的尷尬。它們不應(yīng)該如此的過(guò)重地為可能發(fā)生或出錯(cuò)而的每件事填補(bǔ)他們用于包括突發(fā)事件資金。如果一個(gè)承包商或組織機(jī)構(gòu)過(guò)去已經(jīng)完成相似的項(xiàng)目，并且保持了各種不同項(xiàng)目的實(shí)際成本記錄 , 這些歷史數(shù)據(jù)能夠在估計(jì)當(dāng)前項(xiàng)目成本過(guò)程中起到引導(dǎo)作用。 。 應(yīng)該說(shuō)，派專(zhuān)職人員負(fù)責(zé)成本及成本估計(jì)工作是很好的做法 .這可以有專(zhuān)責(zé)人員的承諾作為保證，從而避免因讓一個(gè)人做整個(gè)項(xiàng)目的成本估計(jì)而可能引起任何偏見(jiàn)。 除了上述的項(xiàng)目成本外，承包商或項(xiàng)目組可能要考慮突發(fā)事件包括在工程項(xiàng)目期間可能發(fā)生的料想不到的事情所產(chǎn)生的成本。 差旅。如果這設(shè)備或儀器僅適合用于在唯一或很少的項(xiàng)目，那么它顯得太貴而不適合購(gòu)買(mǎi)。 儀器和設(shè)備的租借。當(dāng)項(xiàng)目組的承包商沒(méi)有專(zhuān)長(zhǎng)或（人力）資源條件完成特定的項(xiàng)目任務(wù)的時(shí)候，