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.word专业资料外文文献：ProjectCostControl:TheWayitWorksByR.MaxWidemanInarecentconsultingassignmentwerealizedthattherewassomelackofunderstandingofthewholesystemofprojectcostcontrol,howitissetupandapplied.Sowedecidedtowriteupadescriptionofhowitworks.Projectcostcontrolisnotthatdifficulttofollowintheory.Firstyouestablishasetofreferencebaselines.Then,asworkprogresses,youmonitorthework,analyzethefindings,forecasttheendresultsandcomparethosewiththereferencebaselines.Iftheendresultsarenotsatisfactorythenyoumakeadjustmentsasnecessarytotheworkinprogress,andrepeatthecycleatsuitableintervals.Iftheendresultsgetreallyoutoflinewiththebaselineplan,youmayhavetochangetheplan.Morelikely,therewillbe(orhavebeen)scopechangesthatchangethereferencebaselineswhichmeansthateverytimethathappensyouhavetochangethebaselineplananyway.Butprojectcostcontrolisalotmoredifficulttodoinpractice,asisevidencedbythenumberofprojectsthatfailtocontaincosts.Italsoinvolvesasignificantamountofwork,asweshallsee,andwemightaswellstartatthebeginning.Soletusfollowthethreadofprojectcostcontrolthroughtheentireprojectlifespan.And,whileweareatit,wewilltaketheopportunitytopointouttheproperplacesforseveralsignificantdocuments.TheseincludetheBusinessCase,theRequestfor(acapital)Appropriation(forexecution),WorkPackagesandtheWork.word专业资料BreakdownStructure,theProjectCharter(orBrief),theProjectBudgetorCostPlan,EarnedValueandtheCostBaseline.Allofthesecontributetotheorganization'sabilitytoeffectivelycontrolprojectcosts.FootnoteIamindebtedtomyfriendQuentinFleming,theguruofEarnedValue,forcheckingandcorrectingmyworkonthistopic.TheBusinessCaseandApplicationfor(execution)FundingItisimportanttonotethatprojectcostcontrolismosteffectivewhentheexecutivemanagementresponsiblehasagoodunderstandingofhowprojectsshouldunfoldthroughtheprojectlifespan.Thismeansthattheyexercisetheirresponsibilitiesatthekeydecisionpointsbetweenthemajorphases.Theymustalsorecognizetheimportanceofprojectriskmanagementforidentifyingandplanningtoheadoffatleastthemostobviouspotentialriskevents.Intheproject'sConceptPhase•Everyprojectstartswithsomeoneidentifyinganopportunityorneed.Thatisusuallysomeoneofimportanceorinfluence,iftheprojectistoproceed,andthatpersonoftenbecomestheproject'ssponsor.•Todeterminethesuitabilityofthepotentialproject,mostorganizationscallforthepreparationofaBusinessCaseanditsOrderofMagnitudecosttojustifythevalueoftheprojectsothatitcanbecomparedwithalltheothercompetingprojects.ThiseffortisconductedintheConceptPhaseoftheprojectandisdoneasapartoftheorganization's.word专业资料managementoftheentireprojectportfolio.•ThecostoftheworkofpreparingtheBusinessCaseisusuallycoveredbycorporatemanagementoverhead,butitmaybecarriedforwardasanaccountingcosttotheeventualproject.Nodoubtbecausethiswillprovideataxbenefittotheorganization.Theproblemis,howdoyouthenaccountforalltheprojectsthatarenotsocarriedforward?•IftheBusinesscasehassufficientmerit,approvalwillbegiventoproceedtoaDevelopmentandDefinitionphase.Intheproject'sDevelopmentorDefinitionPhase•TheobjectiveoftheDevelopmentPhaseistoestablishagoodunderstandingoftheworkinvolvedtoproducetherequiredproduct,estimatethecostandseekcapitalfundingfortheactualexecutionoftheproject.•Inaformalizedsetting,especiallywherebigprojectsareinvolved,thisapplicationforfundingisoftenreferredtoasaRequestfor(acapital)Appropriation(RFA)orCapitalAppropriationRequest(CAR).•Thisrequiresthecollectionofmoredetailedrequirementsanddatatoestablishwhatworkneedstobedonetoproducetherequiredproductordeliverable.Fromthisinformation,aplanispreparedinsufficientdetailtogiveadequateconfidenceinadollarfiguretobeincludedintherequest.•Inalessformalizedsetting,everyonejusttriestomuddlethrough.WorkPackagesandtheWBSTheProjectManagementPlan,ProjectBrieforProjectCharter•Ifthedeliverableconsistsofanumberofdifferentelements,theseareidentified.word专业资料andassembledintoWorkPackages(WPs)andpresentedintheformofaWorkBreakdownStructure(WBS).•EachWPinvolvesasetofactivities,theworkthatisplannedandscheduledasapartoftheProjectManagementPlan.Note,however,thattheplanningwillstillbeatarelativelyhighlevel,andmoredetailedplanningwillbenecessaryduringexecutioniftheprojectisgiventhegoahead.•ThisProjectManagementPlan,bytheway,shouldbecomethebiblefortheexecutionphaseoftheprojectandissometimesreferredtoastheProjectBriefortheProjectCharter.•ThecostofdoingthevariousactivitiesisthenestimatedandtheseestimatedcostsareaggregatedtodeterminetheestimatedcostoftheWP.Thisapproachisknownasdetailedestimatingorbottomupestimating.Thereareotherapproachestoestimatingthatwe'llcometoinaminute.Eitherway,theresultisanestimatedcostofthetotalworkoftheproject.Note:thatprojectriskmanagementplanningisanimportantpartofthisexercise.Thisshouldexaminetheproject'sassumptionsandenvironmentalconditionstoidentifyanyweaknessesintheplanthusfar,andidentifythosepotentialriskeventsthatwarrantattentionformitigation.Thismighttaketheformofspecificcontingencyplanning,and/orthesettingasideofprudentfundingreserves.RequestforcapitalConvertingtheestimate•However,anestimateoftheworkaloneisnot