【正文】 s work packet. At the same time, it should be in the previous reporting period to identify the differences in cost or cost performance index has been deteriorating work packet. In order to reduce costs or improve work efficiency, we must have the negative difference between the work of the package to focus its efforts on improving measures. By these measures focus its efforts on the priority should be modified by the difference between the total cost to decide, that is, have the greatest negative cost difference should work with the highest priority packets. When a negative assessment of the difference between the cost of the packet, you should focus on measures to take effective action to reduce the activities of the following two types of costs:1, will be held in the near future activities. Not a longterm plan to reduce the scheduled activities at the cost, if these implementation of effective action in the near future, you will receive immediate response to the results. If you take effective action to postpone implementation until the longterm future implementation of a moment, then before this, the cost difference will be negative and further deterioration. As the project forward, can take effective action to the remaining time will be less and less. 2, the estimated cost of the activities An effective measure taken, the cost is only cost $ 20,000 activities 10%, with the total estimated $ 300 activities, can have significant results. Usually, the greater the estimated cost of an activity, the greatest extent greater opportunities to reduce costs. To reduce the cost of the activities of a variety of different methods. One method is to use the relatively low price and meet the functional use of the material. Also that they can go to another supplier, but he can supply the same lower cost materials. Another approach is to arrange a wealth of expertise or experience to plete the people supporting this activity or to obtain better results.In addition, one way to reduce costs is to narrow the scope of the work packages to reduce some of the specialized equipment or activities. For example, started as a program, a contractor can only decided to reairs with a paint brush rather than a room. Through an improved method or technology to gradually increase output to lower the cost of another method, for example, by hiring an automatic sprinkler paint equipment, operators can be substantially reduced through the use of rollers and brushes to paint brush in a room the cost and time. In many cases, the difference reduce future costs will include reducing the scope of the project or delay the project schedule. If the cost of a very large negative, or to reduce the scope of work to lower the quality control investment in the project budget is very necessary. All of the project scope of work, budget, work plans, quality in the reduction of depression may face of a crisis, in certain circumstances, customers and contractors or project team may need to know which one or more of these elements hardly pleted, which may cause customers to spend additional funds to make up for expected cost overrun, or on who caused the cost overruns, customers or contractors in the two who should pay these additional costs arising from the contract dispute.Effective cost control is the key difference once found negative cost, the cost immediately targeted invalid. To take effective control measures, rather than fatalistic hope that things will change as the project move forward and good. Have control early in the morning on the cost of the scope of work and time will affect relatively few. Once the costs out of control, the project budget to plete all work, may need to extend or reduce the scope of the project construction period, even if the only good when the project cost difference of cost control differences in the direction of change or deteriorate very important. If the cost performance is good, it should make the greatest efforts to maintain such a situation. Once a project has a cost of the plight of poor performance, then let it return to the normal track of the original is a difficult task. 。一旦一個(gè)項(xiàng)目已經(jīng)陷入成本績(jī)效差的困境，那么讓它再回到原來(lái)的正常軌道是件困難的事情。一旦成本失去控制，要在項(xiàng)目預(yù)算內(nèi)完成全部工作，可能需要縮減項(xiàng)目范圍或延長(zhǎng)工期，即使當(dāng)項(xiàng)目?jī)H有好的的成本差異，控制成本差異朝惡化方向轉(zhuǎn)變還是十分重要。有效的成本控制的關(guān)鍵是一旦發(fā)現(xiàn)消極成本差異、成本無(wú)效就馬上有針對(duì)性地采取得力的控制措施, 而不是聽(tīng)天由命地希望事情會(huì)隨著項(xiàng)目推進(jìn)而變好。如果消極的成本非常大，則大力縮減工作范圍或降低質(zhì)量以將項(xiàng)目投資控制在預(yù)算內(nèi)是非常必要的。通過(guò)改良方法或技術(shù)來(lái)逐漸增加產(chǎn)出是降低成本的另外一種方法，例如，通過(guò)租用自動(dòng)噴灑油漆的儀器，承包商可以實(shí)質(zhì)上降低了通過(guò)人工用滾筒和刷子來(lái)刷一個(gè)房間油漆的所需的費(fèi)用和時(shí)間。另外，降低成本一個(gè)方法是縮小工作包的范圍、減少設(shè)備或一些專門(mén)的活動(dòng)。還可以找另外的供應(yīng)者，他能供應(yīng)相同但費(fèi)用較低的材料。減少各項(xiàng)活動(dòng)的成本費(fèi)用有各種不同的方法。成本費(fèi)用估算大的活動(dòng)采取一項(xiàng)有效措施，其花費(fèi)僅為成本費(fèi)用$20，000的活動(dòng)10％，跟總估算$300活動(dòng)比較，可以具有明顯的效果。如果你推遲實(shí)行采取有效行動(dòng)，直到遠(yuǎn)期未來(lái)某一時(shí)刻才實(shí)行，那么在這之前，消極的成本差異就會(huì)進(jìn)一步惡化。當(dāng)評(píng)估具有消極成本差異的工作包的時(shí)候，你應(yīng)該把重心集中在采取有效的行動(dòng)措施以減少以下兩種類(lèi)型活動(dòng)的成本費(fèi)用：將在近期舉行的活動(dòng)。為了減少成本費(fèi)用或改善工作運(yùn)行效率，必須對(duì)消極有差異的工作包采取集中努力的改良措施。成本績(jī)效分析應(yīng)該包括識(shí)別那些有消極的成本差異或成本績(jī)效指數(shù)少于 。決定采取什么特別有效行動(dòng)。一旦項(xiàng)目成本失控，要在預(yù)算計(jì)劃內(nèi)完成項(xiàng)目是非常困難的。有效的成本控制關(guān)鍵是在規(guī)律、及時(shí)的基礎(chǔ)上分析成本績(jī)效。如果成本估計(jì)過(guò)于保守，項(xiàng)目估計(jì)總成本可能會(huì)超出客戶支付意愿或高于其他承包商競(jìng)爭(zhēng)者的估計(jì)。成本估計(jì)應(yīng)該是有力的也是理性的。在這種情況，每個(gè)組織機(jī)構(gòu)或牽涉的轉(zhuǎn)包商可能指定一個(gè)富有經(jīng)驗(yàn)的人專門(mén)負(fù)責(zé)做他們各自的成本估計(jì)。在包括幾百人的大型項(xiàng)目中，讓每個(gè)人提供成本估計(jì)是不實(shí)際的。舉例來(lái)說(shuō)，當(dāng)項(xiàng)目成本估計(jì)已經(jīng)準(zhǔn)備好時(shí)候，可能忽略了部分項(xiàng)目成本，這樣，因?yàn)樗麄兊谝淮螞](méi)有工作過(guò)，工程項(xiàng)目可能必須重做，或在多年項(xiàng)目運(yùn)行期間可能增加勞工 (薪水) 、材料成本。如果在工程項(xiàng)目期間需要出差(除了當(dāng)?shù)夭盥弥?那么差旅成本要包括旅途費(fèi)（比如飛機(jī)票）、住宿費(fèi)和餐費(fèi)。在項(xiàng)目需要用到這設(shè)備儀器的情況下，承包商可能決定采用租用的方式。有時(shí)承包商可能需要特別的儀器、工具或設(shè)備用于某一獨(dú)立項(xiàng)目（工序）。如這樣工作的例子包括設(shè)計(jì)說(shuō)明書(shū)、完成操作手冊(cè)、設(shè)計(jì)軟件以及出面宴請(qǐng)接待等工作。轉(zhuǎn)包商和顧問(wèn)。材料。建議書(shū)的成本可能由如下承包商估計(jì)的下列各項(xiàng)元素組成的成本表格匯總而成:勞工。有時(shí)候，在某種情形下，建議書(shū)僅指出計(jì)劃項(xiàng)目總的基本成本。參考文獻(xiàn)著作圖書(shū)文獻(xiàn)：[1] 李鳳鳴，《內(nèi)部控制學(xué)》，北京大學(xué)出版社，2002年3月[2] 王立彥、徐浩萍、饒菁，《成本會(huì)計(jì)——以管理控制為核心》，復(fù)旦大學(xué)出版社，2005年12月[3] 朱榮恩，《內(nèi)部控制案例》，復(fù)旦大學(xué)出版社，2005年8月[4] 伍福生、黃華，《餐館財(cái)務(wù)百問(wèn)百答》，中國(guó)物資出版社，2005年9月[5] 匡家慶、劉躍，《現(xiàn)代餐飲業(yè)經(jīng)營(yíng)管理》，經(jīng)濟(jì)日?qǐng)?bào)出版社，2007年1月[6] 龔杰、方時(shí)雄，《企業(yè)內(nèi)部控制——理論、方法與案例》，浙江大學(xué)出版社，2006年11月[7] 朱榮恩、應(yīng)唯、袁敏，《企業(yè)內(nèi)部控制制度設(shè)計(jì)》，上海財(cái)經(jīng)大學(xué)出版社，2005年6月[8] （美）Jack ，魏敬安 主譯，《餐飲經(jīng)營(yíng)的計(jì)劃與控制（第五版）》，中國(guó)旅游出版社，2005年5月[9] 趙濤，《》，北京工業(yè)大學(xué)出版社，2002年11月學(xué)術(shù)刊物：[1] 劉靜，《加強(qiáng)企業(yè)內(nèi)部控制的幾點(diǎn)建議》，2006年11月[2] 李心合，《內(nèi)部控制：從財(cái)務(wù)報(bào)告導(dǎo)