留学生会计专业Essay格式范文：Different Methods of Cost Planning during Construction

本文是会计专业的留学生Essay范例，题目是“Different Methods of Cost Planning during Construction（施工过程中不同的成本计划方法）”,在建造过程中，成本规划是必要的，因为建造一座房子是一件非常昂贵的事情，任何错误都可能对客户来说是非常昂贵的。知道如何规划和确保建筑在资源方面是合适的是非常重要的。所有的因素都应该被考虑，以确保你的钱的最大价值。同样重要的是要注意，建筑的成本不应该超过客户的预算。

Cost Planning 成本计划

Cost planning in construction is necessary since building a house is a very expensive thing to do and any mistakes can be very costly to the client. It is very important to know how to plan and to ensure that the building is suitable as far as the resources are concerned. All factors should be considered to ensure maximum value for your money. It is also important to note that a building should not cost more than what the client has budgeted for.

There are different methods of cost planning during construction which the client should be able to use for purposes of ensuring the budget is not overrun. These methods involve approximate estimation of the client’s budget. One method involves looking at similar structures erected within the resent time frame since costs do not differ very much within the same location. A developer should always consult on the prevalent costs before commencing building works.

The method of cost planning during construction we call comparative method involves taking similar structures done in recent past in the neighbour hood and making several adjustments. The adjustments involve size of the new building the client is undertaking. Other items to be considered include services like water, sewers or septic tanks, roads and also variations in prices of materials.

在施工过程中成本规划的方法，我们称为比较法，涉及到采取类似的结构，在最近的过去在邻近地区做了几次调整。调整包括客户正在进行的新建筑的大小。其他需要考虑的项目包括水、下水道或化粪池、道路等服务，以及材料价格的变化。

In recent years various methods of cost planning have been evolved but to date there is no universal system which can be satisfactorily applied to every type of project. There are two main methods used for effective cost planning, they are Elemental cost planning system and the Comparative system.

Profit

Profit, is the difference between a firm’s total revenue and its opportunity costs. In classical economics profit is the return to the employer of capital stock, in any productive pursuit involving labour. These two definitions are actually the same.

In both instances economic profit is the return to an entrepreneur or a group of entrepreneurs. Economic profit is thus contrasted with economic interest which is the return to an owner of capital stock or money or bonds. In finance or accounting, profit is the increase in wealth that an investor realizes from making an investment, taking into consideration all costs associated with that investment including the opportunity cost associated with other investments. [1]

Budget 预算

A budget is generally a list of all planned expenses and revenues. It is a plan for saving and spending. A budget is an important concept in microeconomics, which uses a budget line to illustrate the trade-offs between two or more goods. In other terms, a budget is an organizational plan stated in monetary terms.

预算通常是所有计划支出和收入的清单。这是一个储蓄和支出的计划。预算是微观经济学中的一个重要概念，它使用预算线来说明两种或两种以上商品之间的权衡。换句话说，预算是一种用货币表述的组织计划。

In summary, the purpose of budgeting is used to; provide a forecast of revenues and expenditures i.e. construct a model of how our business might perform financially speaking if certain strategies, events and plans are carried out. Enable the actual financial operation of the business to be measured against the forecast.

Return on Capital (ROC)

A Return on Capital is a measure of how effectively) a company uses the money (borrowed or owned invested in its operations. Return on Invested Capital is equal to the following:

A net operating income after taxes / [total assets minus cash and investments (except in strategic alliances) minus non-interest-bearing liabilities]. If the Return on Invested Capital of a company exceeds its WACC, then the company created value. If the Return on Invested Capital is less than the WACC, then the company destroyed value.

Here is the formula needed to work out the return on capital: 

PAT . 

ROC = BV of debt + BV of equity – Cash

Cost Value Reconciliation 成本价值和解

Cost Value Reconciliation (CVR) brings together the established totals for cost and value to illustrate the profitability of a company. Its intention is to ensure that the profits shown in company accounts are accurate and realistically display the current financial position. In this respect, the purpose of CVR is twofold. Firstly, there is the requirement to provide statutory accounts, which is a legal obligation to provide certain financial information (Perceval, 1997), in addition to the Standard Statement of Accounting Practice number 9 (SSAP9), (ICAEW, 1998) which set out accounting recommendations and requirements for the construction industry. Secondly, and perhaps more importantly, is the provision of information which can have a direct bearing on the management of the operations within a company, at all levels (Perceval, 1997). This is of course dependent upon the information being properly and accurately provided and interpreted. Therefore, the information must be in a format that will enable management decisions to be made, taking influence from the figures displayed. [2]

成本价值调节(CVR)将成本和价值的既定总数结合在一起，以说明公司的盈利能力。其目的是确保公司账目中显示的利润是准确的，并真实地显示当前的财务状况。在这方面，CVR的目的是双重的。首先，要求提供法定账户，这是提供某些财务信息的法律义务(Perceval, 1997)，除了标准会计操作报表第9号(SSAP9)， (ICAEW, 1998)为建筑业提出会计建议和要求。其次，也许更重要的是，提供信息可以直接影响到公司各个层次的经营管理(Perceval, 1997)。当然，这取决于信息是否被正确、准确地提供和解释。因此，这些信息的格式必须使管理决策能够根据所显示的数字产生影响。[２]

Cost Value Engineering

It is an organized approach to providing the necessary functions at the lowest cost from the beginning the concept of value engineering was seen to be cost validation exercise, which did not affect the quality of the product. The straight omission of an enhancement or finish would not be considered value engineering. This led to the second definition; It is an organized approach to the identification and elimination of unnecessary cost Unnecessary cost is Cost which provides neither use, nor life, nor quality, nor appearance, nor customer features.

Task 2 - Cost Control Systems 任务2 -成本控制系统

Cost Control is an obvious objective in Construction Management and Construction Scheduling. It should be recognized that no amount of paperwork achieves this construction cost control. The actual control is achieved through the ultimate decision of the manager that something should be done differently and the translation of that decision into practice. The paperwork provides guidance on what control actions should be taken and therefore it is rather a cost information system.

成本控制是施工管理和施工进度计划的一个明显目标。应该认识到，没有多少文件可以实现这种建筑成本控制。实际的控制是通过管理者的最终决定来实现的，即应该采取不同的做法，并将该决定转化为实践。文件提供了关于应该采取什么控制行动的指导，因此它是一个成本信息系统。

The elements of a cost control system are:

Observation

Comparison of observation with some desired standard

Corrective action to take if necessary.

A construction cost control system should enable a manager to observe current cost levels, compare them with a standard plan or norm, and institute corrective action to keep cost within acceptable bounds.

Most construction cost control systems have an inordinately long response time. Even the best cost control system would provide information on what was happening last week or last month. Since, in construction projects some activities might finish in a week or a month, then nothing could be done if the performance of such activities was reported to overrun estimates of respective costs. [3]

In recent years various methods of cost planning have been evolved but to date there is no universal system which can be satisfactorily applied to every type of project. There are two main methods used for effective cost planning, they are Elemental cost planning system and the Comparative system.

Elemental Cost Planning 基本成本计划

In an elemental cost plan the estimate is broken down into a series of elements that can then be compared with later estimates, or with actual costs as the project progresses. For building projects, the most widely used breakdown of elements is that produced by the Building Cost Information Service (BCIS).

在基本成本计划中，评估被分解成一系列的元素，然后可以与以后的评估进行比较，或者与项目进展中的实际成本进行比较。对于建筑项目，最广泛使用的元素分解是由建筑成本信息服务(BCIS)产生的。

Typically, each element is treated as a cost centre, but money may be transferred between elements, provided a reasonable balance between elements is maintained and the overall target budget is not exceeded. The initial cost plan is likely to be based on approximate figures, which provide a fair basis for determining the validity of future estimates.

Control by the project manager is achieved by an ongoing review of estimates for each cost centre against its target budget. As design develops and costs have been made, any variance in cost from the cost plan is identified. Decisions are then taken on whether that element can be permitted to increase in cost, which would require a corresponding reduction elsewhere, or whether the element must be re-designed in order to keep within the budget.

Advantages of Elemental Cost Planning 基本成本计划的优势

An adaptable system which can be used with suitable adjustment at all stages of the design process, this can be a real advantage as it is flexible enough for most construction projects, and this is the main reason why it is the first choice that many people have in mind.

一个可适应的系统，可以在设计过程的所有阶段进行适当的调整，这是一个真正的优势，因为它对大多数建设项目来说足够灵活，这也是为什么它是许多人心目中的首选。

Their basic forms of analysis (the element) mean it is a system capable of being understood by parties. Due to the simplicity of this method it can be widely understood by all participating members. In addition to this the simplicity makes it an easier process to complete.

Comparisons between projects and between elements can be made rapidly, and each element can be adjusted individually. This is yet another great advantage, for if any reason there may be budget increase for improved services in the building, then it can be easily adjusted to handle the budget increase.

Elemental costs plans allow the design team members to gain elemental costs and to ascertain the costs implication during the early stages of the project; this allows greater control for other member of the design team.

Disadvantages of Elemental Cost Planning 基本成本计划的缺点

Elemental cost plan require more time and effort in their preparation, but this investment should give better returns in aiding decisions-making. This process can be time consuming as each element must consider individually.

基本成本计划需要更多的时间和精力来准备，但这种投资在帮助决策方面应该有更好的回报。这个过程可能很耗时，因为每个元素都必须单独考虑。

Extensive cost databases are required to ensure accuracy of costs; this can lead to high costs for software and training.

High levels of ability and expertise are required if elements are to be properly evaluated and adjusted. It can be expensive to find and hire suitable candidates with sufficient experience to manage cost control.

Comparative System 比较系统

Comparative cost planning assumes that initial feasibility studies and cost advice have determined the general layout and arrangement of the building in the light of its total estimated or prescribed cost limit, and sets out to examine what could be described as a market of alternatives open to the designer in respect of each part of the building, and which are both feasible and acceptable to him. The study of alternative design solutions takes account of all the consequential effects of decisions on various parts of the building, relating to one particular part.

比较成本计划假定初始可行性研究和成本的建议已经确定建筑的总体布局和安排的总估计或规定的成本限制,并设置检查可能被描述为一个替代品市场开放的设计师对每一部分的建筑,对他来说既可行又可接受。备选设计方案的研究考虑了所有决定对建筑的各个部分的影响，涉及到一个特定的部分。

The information concerning alternatives is set out in a manner which enables the architect to make rational decisions in the light of their individual order of cost and their cumulative effect on total cost, before he starts developing his design. Having settled his design decisions he then develops them, and only if he changes from them should the cost plan need adjustment.

The comparative method does not seek to enforce rigid cost limits for the design of particular elements, but rather to maintain flexibility of choice of a combination of possible design solutions, that will serve the purpose to be achieved. It is more concerned with the comparison of alternative possibilities within a total sum, rather than attempting to control the design piecemeal in relation to targets for limited sections of the work. Its object is not necessarily to show how cheaply a building can be produced but to show the spread of costs over varies parts of the building and what economies are feasible. This enables the architect, within his cost terms of reference, to use the money to the best advantage in interpreting his design. This should lead to economy in design and will assist in comparison of elemental cost apportionment as between one building and another.

Advantages of Comparative System

The comparative system endeavours to show the architect the cost consequences of what they are doing and what they can do. This gives greater control to the architect, and due to the fact that they can foresee a problem and avoid it, thus saving time

Costs are also expressed a cost per square meter of gross floor area for ease of comparison. This makes it easy for everyone to understand as a ‘regular’ person would be able to understand it with a simple glance.

Cost of an element can be adjusted with out effecting the unit expression of others. This makes it a lot simpler to make those small changes with out worrying about the units.

Disadvantages of Comparative System 比较制度的弊端

Drawing cannot be guaranteed to include each and every item that occurs in practise. This can be a major problem as each element is not taken into consideration.

图纸不能保证包含实践中出现的每一个项目。这可能是一个主要问题，因为没有考虑到每个元素。

It is always customary to add a sum at the end of a cost plan. This can be a lengthy and time consuming process.

When producing the cost plan the overall layout can often become complex making it complex for other to fully understand.

The two methods have their own advantages and disadvantages, Elemental Planning has its weak points, for example the architect must have a very high standard skills and abilities and some experience of costs to keep their design details within the cost plan framework. Also the Comparative System has its weak points, for example the architect will need to make very risky decisions at a very early stage.

In my opinion, the Elemental System is better suited for use with residential building where comparisons can be made with similar buildings which have much in common; however this does not apply to industrial buildings.

在我看来，基本系统更适合用于住宅建筑，因为它可以与具有许多共同点的类似建筑进行比较;然而，这并不适用于工业建筑。

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