外文文獻翻譯工程管理項目預算中英文對照-閱讀頁
2024-12-26 05:19本頁面
【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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