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1、 西安科技大學(xué)高新學(xué)院 畢業(yè)設(shè)計(jì)外文翻譯 系 別： 建筑與土木工程 專 業(yè)： 工程管理 學(xué) 生 姓 名： 學(xué) 號： 0704070309 外文翻譯題目 項(xiàng)目預(yù)算 起 迄 日 期: 2010 年9 月 5日 — 2010 年 12月14日 設(shè)計(jì)(論文)地點(diǎn): 西安科技大學(xué)高新學(xué)院 指 導(dǎo) 教 師: 專業(yè)教研室負(fù)責(zé)人: 項(xiàng)目預(yù)算 對于項(xiàng)目的成本控制、項(xiàng)目計(jì)劃和相關(guān)的現(xiàn)金流量估算可以為后續(xù)的項(xiàng)目監(jiān)督和控制提供參照基準(zhǔn)。對于進(jìn)度控制，可以將項(xiàng)目活動的實(shí)際進(jìn)度和項(xiàng)目的計(jì)劃進(jìn)度進(jìn)行比較，以監(jiān)督項(xiàng)目的進(jìn)度實(shí)施。

2、合同和工作標(biāo)準(zhǔn)則為建設(shè)項(xiàng)目的質(zhì)量提供了評價(jià)和保證準(zhǔn)則。最終的或詳細(xì)的成本預(yù)算為項(xiàng)目期的財(cái)務(wù)狀況提供了評價(jià)基準(zhǔn)。如果實(shí)際成本沒有超出詳細(xì)的成本估算，我們便認(rèn)為項(xiàng)目的財(cái)務(wù)控制做得較好。特殊成本項(xiàng)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(fèi)用為導(dǎo)向的建設(shè)項(xiàng)目計(jì)劃和控制，側(cè)重包含在最終成本估算內(nèi)的成本項(xiàng)次。 本著控制和監(jiān)督的目的，初始的詳細(xì)成本估算通常被轉(zhuǎn)化為項(xiàng)目預(yù)算，并被用來作為隨后成本管理的指南。詳細(xì)成本估算中的具體項(xiàng)次成為工作要素。在項(xiàng)實(shí)施過程中所發(fā)生的支出被記錄在具體的工作成本報(bào)告中，以用來在每一成本項(xiàng)次下和原始成本估算相比較。這樣一來，個(gè)別的工作成本報(bào)告通常就被

3、稱為成本控制的基本單位。同時(shí)，工作成本報(bào)告還可以分解成與具體的進(jìn)度活動及具體的成本報(bào)告都有關(guān)的作業(yè)要素。 除了成本報(bào)告之外，項(xiàng)目預(yù)算中還應(yīng)保留每項(xiàng)工作報(bào)告有關(guān)材料數(shù)量和勞動力投入的信息。有了這些信息，就可將實(shí)際的材料用量和人工消耗與預(yù)期的標(biāo)準(zhǔn)進(jìn)行比較，這樣就可以識別出具體活動成本超支或節(jié)約的原因，即是由于單價(jià)變化還是由于勞動生產(chǎn)率或材料消耗量上的變化所引起的。 一個(gè)具體項(xiàng)目上的成本報(bào)告數(shù)字差異很大。對于建設(shè)項(xiàng)目，一個(gè)小項(xiàng)目也可能有多達(dá)400多個(gè)獨(dú)立的成本報(bào)告。這些報(bào)告記錄了項(xiàng)目上的所有交易活動。因此，存在不同類型的專賬，例如，有原材料報(bào)告、設(shè)備使用報(bào)告、工資報(bào)告、辦公室報(bào)告等。同時(shí)，諸如計(jì)

4、算機(jī)使用或利息支出之類的有形或無形的費(fèi)用支出都要表示在報(bào)告當(dāng)中。表4-1總結(jié)了一套用在建設(shè)項(xiàng)目上的成本報(bào)告。注意，這套報(bào)告被劃分為7個(gè)主要部分（報(bào)告201到報(bào)告207），同時(shí)每部分又包括了大量子目。這種等級式的報(bào)告結(jié)構(gòu)有利于把成本按預(yù)先確定好的類別進(jìn)行匯總。例如，主體結(jié)構(gòu)的成本（報(bào)告204）是由其下的各子項(xiàng)目匯總而來的（即204.1、204.2等）。 表4-1中的子目報(bào)告又可進(jìn)一步被分解成人工、材料和其他資源成本，以方便財(cái)務(wù)會計(jì)工作。 表4-1 項(xiàng)目成本報(bào)告說明 201 清理和準(zhǔn)備現(xiàn)場 202 地下結(jié)構(gòu) 202.1 鉆孔和支護(hù) 打樁 混凝土澆筑 攪拌

5、 成型 養(yǎng)護(hù) 202.2 202.3 202.31 202.32 202.33 203 場外設(shè)施（水、氣、排污等） 主體結(jié)構(gòu) 混凝土施工 鋼筋工程 砌體工程 室外工程 屋面工程 室內(nèi)裝飾 樓地面 玻璃和窗戶 大理石 板條拌灰 隔音與絕緣 五金 噴涂 防水 消防 服務(wù)設(shè)施 電器照明 供熱通風(fēng) 管道與排污 空調(diào)工程 火警、電話、安全和其他 204 204.1 204.2 204.3 204.4 204.5 204.6 204.61 204.62 204.63 204.64 204.65 204.66 204.

6、67 204.68 204.69 204.7 204.71 204.72 204.73 204.74 204.75 205 鋪坡道地磚 206 設(shè)備安全（電梯、旋轉(zhuǎn)門等） 207 圍墻 在開發(fā)和運(yùn)用成本報(bào)告系統(tǒng)時(shí)，適當(dāng)?shù)木幋a或譯碼體系有利于信息溝通和成本信息的匯總，特定的成本報(bào)告既可用來顯示有關(guān)具體項(xiàng)目的費(fèi)用，也可以顯示組織中具體事項(xiàng)的開支，就這是相同的信息有不同角度應(yīng)用的例子，即相同的信息因?yàn)樘囟ǖ哪康目梢杂貌煌姆椒ū挥?jì)算和匯總。因而，一個(gè)成本報(bào)告可能被多個(gè)成本信息匯總應(yīng)用程序所使用。具體項(xiàng)目中的項(xiàng)目成本報(bào)告或財(cái)務(wù)交易的每一類成本報(bào)告必須有獨(dú)立的標(biāo)識符。這樣一

7、來，就可以采用主格式編碼這樣一套標(biāo)準(zhǔn)成本編碼，連同項(xiàng)目識別符來識別成本報(bào)告及顯示組織或工作需求的工作范圍。同樣地，還可以通過使用數(shù)據(jù)庫，或至少通過使用內(nèi)部聯(lián)絡(luò)應(yīng)用程序來進(jìn)行成本信息的獲取。 把最終的成本估算轉(zhuǎn)化成與組織的成本報(bào)告兼容的項(xiàng)目預(yù)算并不是一項(xiàng)簡單的工作。成本估算通常被分解的基于項(xiàng)目范疇的功能或資源上。例如，項(xiàng)目的任何一個(gè)實(shí)體分部都會包括人工或材料的消耗量，從成本會計(jì)的角度出發(fā)，在統(tǒng)計(jì)人工和材料的消耗量時(shí)，是按照其類型而不考慮其具體被使用在哪個(gè)實(shí)體分部上。也就是說，同一類型的人工或材料可能在建筑產(chǎn)品的許多實(shí)體分部上都被使用過。此外，建立在組織內(nèi)部的成本報(bào)告種類同詳細(xì)的成本估算中的數(shù)量

8、很少有相似之處。當(dāng)詳細(xì)的成本估算是按照外部的匯報(bào)要求而不是按照組織內(nèi)部現(xiàn)有的成本報(bào)告來編制時(shí)，其情況就更加如此。 在按照成本報(bào)告來形成項(xiàng)目預(yù)算時(shí)抽面臨的一個(gè)具體問題對待意事件。為了應(yīng)付不可預(yù)見事件和由此產(chǎn)生的成本，通常在項(xiàng)目成本估算中要安排一定數(shù)量的儲備金。然而，在項(xiàng)目完工前，應(yīng)急儲備金的運(yùn)用與否是根據(jù)意外事件是否發(fā)生來確定的。在實(shí)際操作當(dāng)中，無信紙?jiān)敿?xì)的成本估算中是否包括了意外事件，項(xiàng)目預(yù)算都應(yīng)列支一筆應(yīng)急儲備金。 在形成項(xiàng)目預(yù)算時(shí)遇到的第二個(gè)問題是如何對待通貨膨脹。典型地，詳細(xì)成本估算是按照美元現(xiàn)價(jià)來編制的，同時(shí)追加一個(gè)以百分比形成出現(xiàn)的反應(yīng)通貨膨脹成本的列項(xiàng)，即通常所說的通貨膨脹準(zhǔn)備

9、金。這筆通貨膨脹準(zhǔn)備金根據(jù)通膨脹的實(shí)際發(fā)生水平所引發(fā)的成本被分配至各具具體的成本項(xiàng)目上。 4.1一個(gè)設(shè)計(jì)事務(wù)所的項(xiàng)目預(yù)算。 一個(gè)小的項(xiàng)目預(yù)算示例見表4-2。這是一個(gè)為具體項(xiàng)目進(jìn)行設(shè)計(jì)的設(shè)計(jì)公司的預(yù)算。盡管這個(gè)預(yù)算涵蓋了這家設(shè)計(jì)公司在項(xiàng)目上的所有工作，然而其他的組織也應(yīng)有其自己的項(xiàng)目預(yù)算。在表4-2當(dāng)中，不但有一個(gè)匯總預(yù)算，同時(shí)還有一個(gè)設(shè)計(jì)部的人工費(fèi)用明細(xì)表。為了成本報(bào)告的連續(xù)性和便于管理上的控制，人工費(fèi)按設(shè)計(jì)部、建筑部和環(huán)境部3個(gè)部門來進(jìn)行匯總。表4-2中只列出了設(shè)計(jì)部和詳細(xì)預(yù)算，而后勤等其他部門的詳細(xì)預(yù)算理應(yīng)同時(shí)列出，此表省略了。在設(shè)計(jì)部，總是勞動力成本是由為項(xiàng)目工作的所有人員的工資累加

10、，而得到的。為了完成這項(xiàng)工作，需要一些區(qū)分組織內(nèi)部不同人員工資及績效考評的方法，而通常我們會按項(xiàng)目各任何所需實(shí)際工時(shí)的估算來進(jìn)行這項(xiàng)工作。最后，這個(gè)預(yù)算只能為組織內(nèi)部的特定目標(biāo)服務(wù)。在向客戶提交財(cái)務(wù)單據(jù)和報(bào)告時(shí)，管理費(fèi)和應(yīng)急費(fèi)在直接勞動力成本的基礎(chǔ)上，以固定百分比匯總累加的形式出現(xiàn)。 表4-2 一個(gè)設(shè)計(jì)事務(wù)所的項(xiàng)目預(yù)算示例 分類 預(yù)算匯總/美元 人員所在部門 建筑學(xué) 設(shè)計(jì)部 環(huán)境部 合 計(jì) 67251.00 45372.00 28235.00 140858.00 其他直接費(fèi)用 差旅 后勤 通信 計(jì)算機(jī)服務(wù) 合計(jì) 2400.00 1500.00

11、600.00 1200.00 5700.00 管理費(fèi) 應(yīng)急費(fèi)與利潤 合計(jì) 175869.60 95700.00 418127.60 工程部人員明細(xì) 高級工程師 工程師 技術(shù)人員 合計(jì) 11.562.00 21365.00 12654.00 45372.00 4.2一個(gè)承包商的項(xiàng)目預(yù)算。 4-3顯示了一個(gè)承包商的簡單項(xiàng)目的預(yù)算。該項(xiàng)目為一個(gè)承建碼頭施工的項(xiàng)目。和前面的例子一樣，這里把成本也分為直接成本和間接成本兩種。在直接成本里面，又將支出劃分為材料費(fèi)、合同分包費(fèi)、臨時(shí)工作費(fèi)和機(jī)械費(fèi)。這個(gè)預(yù)算是按不同的項(xiàng)次一匯總的，具體成本報(bào)告中的成本數(shù)據(jù)可以對4-3所

12、示的匯總承算進(jìn)行補(bǔ)充和支持。完工利潤和應(yīng)急費(fèi)可在表4-3中1715147美元的基本預(yù)算上另行計(jì)算。 起 迄 日 期 工 作 內(nèi) 容 2010年7月10日～2010年7月17日（第六學(xué)期，19周） 確定畢業(yè)設(shè)計(jì)選題，并下達(dá)畢業(yè)設(shè)計(jì)任務(wù)書。 2010年7月17日～2010年8月30日 根據(jù)所選畢業(yè)設(shè)計(jì)題目進(jìn)行準(zhǔn)備工作。 2010年9月9日～2010年9月19日（第七學(xué)期1-2周） 根據(jù)所選題目，并進(jìn)入設(shè)計(jì)算量的主要工作中。 2010年9月20日～2010年11月28日（第七學(xué)期3-12周） 按擬定的日程，進(jìn)行施工圖

13、預(yù)算及綜合單價(jià)計(jì)算。完成畢業(yè)設(shè)計(jì)。 2010年11月28日～2010年12月12日(第七學(xué)期13-14周) 由指導(dǎo)教師和評閱教師分別對畢業(yè)設(shè)計(jì)進(jìn)行評閱和評定成績。 2010年12月12日～2010年12月19日（第七學(xué)期15周） 進(jìn)行論文答辯。 指導(dǎo)教師（簽名）： 　　　　　　2010　年 　9　月 　19　日 The Project Budget For cost control on a project，the construction plan and the associated cash flow estimates ca

14、n provide the baseline reference for subsequent project monitoring and contr01．For schedules，progress on individual activities can be compared with the proj ect schedule to monitor the progress of activities．Contract and job specifications provide the criteria by which to assess and assure the requi

15、red quality of construction．The final or detailed cost estimate provides a baseline for the assessment of financial performance during the project．To the extent that costs are within the detailed cost estimate，then the project is thought to be under financial contr01．Overruns in particular cost cate

16、gories signal the possibility of problems and give an indication of exactly what problems are being encountered．Expense oriented construction planning and control focuses upon the categories included in the final cost estimation． For control and monitoring purposes，the original detailed cost es

17、timate is typically converted to a project budget，and the project budget is used subsequently as a guide for management．Specific items in the detailed cost estimate become job cost elements．Expenses incurred during the course of a project are recorded in specific job cost accounts to be compared wit

18、h the original cost estimates in each category．Thus，individual job cost accounts generally represent the basic unit for cost contr01．Alternatively,job cost accounts may be disaggregated or divided into work elements which are related both to particular scheduled activities and to particular cost acc

19、ounts．In addition to cost amounts，information on material quantities and labor inputs within each．job account is also typically retained in the project budget．With this information，actual materials usage and labor employed can be compared to the expected requirements．As a result，cost overruns or sav

20、ings on particular items can be identified as due to changes in unit prices，labor productivity or in the amount of material consumed． The number of cost accounts associated with a particular project can vary considerably．For constructors，on the order of four hundred separate cost accounts might be

21、used on a small project．These accounts record all the transactions associated with a project．Thus，separate accounts might exist for different types of materials，equipment use，payroll，proj ect office，etc．Both physical and non—physical resources are represented，including overhead items such as compute

22、r use or interest charges．Table 4—1 summarizes a typical set of cost accounts that might be used in building construction．Note that this set of accounts is organized hierarchically，with seven major divisions(accounts 20 1 t0 207)and numerous subdivisions under each division．This hierarchical structu

23、re facilitates aggregation of costs into pre—defined categories；for example，costs associated with the superstructure(account 204)would be the sum of the underlying subdivisions(ie．204．1，204．2，etc．)．The sub—division accounts in Table 4—1 could be further divided into personnel，material and other reso

24、urce costs for the purpose of financial accountin9． Table 4-1 Illustrative Set of Project Cost Accounts 201 Clearing and Preparing Site 202 Substructure 202.1 Excavation and Shoring Piling Concrete Masonry Mixing and Placing Formwork Reinforcing 202.2 202.3 202.31 202.32 202

25、.33 203 Outside Utilities(water,gas，sewer,etc．) Superstructure Masonry Construction Structural Steel Wood Framin9，Partitions，etc． Exterior Finishes(brickwork，terra cotta，cut stone，etc．) Roofin9，Drains，Gutters，F(xiàn)lashin9，etc． Interior Finish and Trim Finish Floorin9，Stairs，Doors，Trim Glas

26、s，Windows，Glazing Marble，Tile，Terrazzo Lathing and Plastering Soundproofing and Insulation Finish Hardware Painting and Decorating Waterproofing Sprinklers and Fire Protection Service Work Electrical Wbrk Heating and Ventilating Plumbing and Sewage Air Conditioning Fire Alarm，Telephon

27、e，Security,Miscellaneous 204 204.1 204.2 204.3 204.4 204.5 204.6 204.61 204.62 204.63 204.64 204.65 204.66 204.67 204.68 204.69 204.7 204.71 204.72 204.73 204.74 204.75 205 Pavin9，Curbs，Walks 206 Installed Equipment(elevators，revolving doors，mailchutes，etc．) 207 Fencing

28、 In developing or implementing a system of cost accounts，an appropriate numbering or coding system is essential to facilitate communication of information and proper aggregation of cost information．Particular cost accounts are used to indicate the expenditures associated with specific projects an

29、d to indicate the expenditures on particular items throughout an organization．These are examples of different perspectives on the same information，in which the same information may be summarized in different ways for specific purposes．Thus，more than one aggregation of the cost information and more t

30、han one application program can use a particular cost account．Separate identifiers of the type of cost account and the specific project must be provided for project cost accounts or for financial transactions．As a result．a(chǎn) standard set of cost codes such as the MASTERFORMAT codes may be adopted to i

31、dentify cost accounts along with project identifiers and extensions to indicate organization or job specific needs．Similarly the use of databases or,at a minimum，inter-communicating applications programs facilitate access to cost information． Converting a final cost estimate into a project budge

32、t compatible with all organization’s cost accounts is not always a straightforward task．Cost estimates are generally disaggregated into appropriate functional or resource based project categories．For example，labor and material quantities might be included for each of several physical components of a

33、 project．For cost accounting purposes，labor and material quantities are aggregated by type no matter for which physical component they are employed．For example，particular types of workers or materials might be used on numerous different physical components of a facility．Moreover,the categories of co

34、st accounts established within an organization may bear little resemblance to the quantities included in a final cost estimate．This is particularly true when final cost estimates are prepared in accordance with an external reporting requirement rather than in view of the existing cost accounts withi

35、n an organization． One particular problem in forming a project budget in terms of cost accounts is the treatment of contingency amounts．These allowances are included in project cost estimates to accommodate unforeseen events and the resulting costs．However,in advance of project completion，the sou

36、rce of contingency expenses is not known．Realistically,a budget accounting item for contingency allowance should be established whenever a contingency amount was included in the final cost estimate． A second problem in forming a project budget is the treatment of infation．Typically，final cost e

37、stimates are formed iD terms of real dollars and an item reflecting inflation costs is added on as a percentage．This inflation 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 P

38、roject Budget for a Design Office． An example of a small proj ect budget is shown in Table 4-2． 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 organizations would be involved wit

39、h their own budgets．In Table 4-2，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 envir

40、onmental divisions. the detailed budget shown in table 4-2 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

41、 the total labor costs in the engineering group for the project．To perform this aggregation，some means of identifying individuals within organizational groups is required．Accompanying a budget of this nature，some estimate of the actual man—hours of labor required by project task would also be prepar

42、ed．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 combined with the direct labor costs to establish an aggregate billing rate per hour． Table 4-2 Example of a Small Project Budget for a

43、Design Firm Persormel Budget Summary／dollar Architectural Division Engineering Division Environmental Division Total 67251.00 45372.00 28235.00 140858.00 Other Direct Expenses Travel Supplies Communication Computer Services Total 2400.00 1500.00 600.00 1200.00 5700.00 Overhea

44、d Contingency and Profit Total 175869.60 95700.00 418127.60 Senior Engineer Associate Engineer Engineer Technician Total 11.562.00 21365.00 12654.00 45372.00 Example 4．2 Project Budget for a Constructor． table 4—3 illustrates a summary budget for a constructor．This budget is develo

45、ped 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 completeness．