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基于活动的成本管理
近年来经济不景气已经造成了一个全球化的震动。世界被信息技术和开放经济体击中。这导致了竞争的日益激烈，但建筑业正变得越来越激烈。成本会计在理性年中被广泛讨论，以减少成本，提高竞争优势。传统的成本法被认为是轨道的方法，最大限度地减少开发成本。
“成本管理是一个企业的规划和控制的过程。成本管理是一种管理会计，使企业能够预测即将发生的支出有助于减少超出预算”。
对成本管理的改进已经发生在60年代初，有许多不同的理论。（skoyles 1965）讨论了传统成本估算方法已在英国提出一个彻底的改变。他的理论并不成功，由于时间，也由于缺乏在过程的早期阶段的生产方法采用工料测量师的知识。（巴尼斯，1977）提出了运营成本，建设项目的估计那么激进，这对资源的成本估算不同的成本动因，它分为固定的，基于数量，时间，和价格的基础。
（Glad and Becker 1996）国家有效的成本管理应包括以下几方面
跨越一个多维度的成本，劳动和工厂。
重点在成本规划和控制，跟踪和报告少一点。
支持每一个关键的商业决策，包括采购，定价，投资，效率和生产力的措施，产品淘汰和新产品介绍。因此，被提出的方案的目的是消除了根本上的问题，从而消除了不利的并且可以解决的现象。
研究仅对传统成本管理的弊端进行了分析。大部分的研究都是在制造业的成本，劳动力和市场营销的关键组成部分。然而，建筑业有很多的组成部分，很难计算成本，如时间延迟。
新的成本管理方法已经出台，然而，建筑业实施这些新方法是缓慢的。这些方法需要策略性的管理会计技巧。
基于活动的成本管理-The Activity Based Cost Management Accounting Essay
In recent years the economic downturn has created a globalization shudder. The world was hit by information technology and open economies. This has lead to competition in ever sector being increasable high however the construction industry is increasingly competitive. Cost accounting has been widely discussed in reason years, to try and minimize cost and to improve competitive advantage. Traditional costing is seen as the way track and minimizes cost of development.
"Cost management is the process of planning and controlling the budget of a business. Cost management is a form of management accounting that allows a business to predict impending expenditures to help reduce the chance of going over budget"
Improvements to cost management have taken place since the early sixties there are many different theories. (Skoyles 1965) discussed a radical change in traditional cost estimating methods that had been proposed in the UK. His theory was not successful due to the time consuming and also due to lack of knowledge of production methods by Quantity Surveyors at the early stage of the process. (Barnes 1977) proposed a less radical approach to operational cost estimating for construction projects, suggesting the use of different cost drivers for estimating the cost of resources, which were classified into fixed, quantity based, time-based, and price based.
(Glad and Becker 1996) states effective cost management should incorporate the following
Span a multi-dimensional of costs, labor and plant.
Focus less on track and reporting and more on cost planning and control.
Support every key business decision, including sourcing, pricing, investment, efficiency and productivity measures, product elimination and new product introduction. Therefore, the proposed solution was aimed at eliminating the root problems and thereby al the unfavorable phenomena that stemmed from them can be resolve.
Studies have only reported on the disadvantages of Traditional Cost Management. The majority of studies were taken on the manufacturing industry where cost of material, labor and marketing are the key components. The construction Industry however has many components were it is difficult to calculate cost e.g. time delays.
New methods of Cost Management have been introduced however the construction industry is slow to implementing these new methods. These methods require strategic set of management accounting skills.
引言-Introduction
City Corp is the refurbishment and update of a 1980's office building located in Perth CBD Western Australia. To meet the client's needs as the new tenant. The building is ten stories high and comprises 20000 m2 of usable floor space. The basic utilities infrastructure and main plant is provided centrally, no work is required within this scope of work to the main mechanical and electrical plant. The scope of work requires the demolition and removal of the existing fittings, finishes and internal partitions, along with amendments and renewals to the mechanical and electrical installations to accommodate the new layout. The works include the construction of interior partitions, new ceilings and wall and floor finishes, along with associated MEP works, IT installations and new furniture.
Managing costs is high on the agenda for City Corp. There are a number of measures that can be implemented to insure cost is reduced. It is the process of estimating, budgeting and controlling cost so the project can be cost effective.
Estimate Costs: Is a approximation of the resources required to complete the development.
Control Costs: Monitoring sub-contractor, and managing changes to the project.
Determine Budget: Is the practice of aggregating the estimated costs of a particular activity.
Cost management is the process by which construction companies control and plan the costs of the project. Cost Management is not a well defined term it combines both cost accounting and management accounting. When properly implemented cost management will translate into reduced costs, increased value and over all profitable organization. There is no legal obligation for a company to complete a cost management plan however it has proven success. Furthermore there is no standard form for completing a construction management plan a company can choose to do as much or as little as required.
基于活动的成本管理-Activity Based Cost Management
Activity Based Costing is the breaking up of the project into manageable work packs where cost and budgeting can be manageable on a small basic. This system is a break off of Traditional Cost Management
Activity Based Cost Management does not solely deal with money, its aim is to approach the performance of the organization to present a more successful way of presenting its efficiency. Activity Based Cost Management is follows the following principles:
Figure 2: Steps associated with Activity based cost management
作业成本效益-Activity Based Costing Benefits
There are numerous benefits associated with activity based costing. As a project progresses throughout the project life cycle its priorities most critical changes.
Identifying cost activity centers, helps line mangers to establish an effective way to maximize value and enhance productivity. Activity based cost management also highlights the least profitable sectors along with the most profitable sector e.g. inefficient sub-contractors. Activity based cost management helps developments with cost intelligence to reduce cost.
Additional benefits of activity based costing are accurately estimating of costs, profits and resource allocation within the company.
作业成本法的缺点-Activity Based Costing Disadvantages
Activity Based costing is not suitable for construction development as a clear methodology is required. The construction industry is prone to time delay and variations making it difficult to have a clear methodology.
Activity Based Costing is not suitable when using estimations. It is very difficult to determine accurate cost for some critical activities such as Research and Development. When there is a discrepancy in one activity in the development it affects the whole project.
精益成本管理-Lean Cost Management
Lean Cost Management is a process for measuring, understanding, and improving the flow and interactions of all related tasks in order to keep the cost and project as competitive as possible (J,Ross, 2011).
Lean Cost management is a process that allows the organization to track the business costs.
Provide accurate, timely, and understand information to motivate lean transformation throughout the organization, and for decision making leading to increased customer value, growth, profitability, and cash flow.#p#分页标题#e#
Use lean tools to eliminate waste from the accounting processes while maintaining thorough financial control.
Fully comply with GAAP, external reporting regulations, and internal reporting requirements
Support the lean culture by motivating investment in people, providing information that is relevant and actionable and that empowers continuous improvements at every level of the organization. (Maskell and kennedy 2007)
优点-Advantages:
The results of practicing a lean operation sets a standard of consistent and level amounts of accuracy where it is needed to maintain a successful development.
The second advantages results from the implementation of one- piece flow through production. One-piece flow in cellular manufacturing liner removes huge quantities of WIP between process flows, equipment and machines. Most components using the techniques commonly reduce their quantities of WIP by 50-60%.
If operations are producing to demand and flow through the valve stream in a one-by one productive methodology the result in the valve stream is drastically reduced inventory stores.
缺点-Disadvantages:
The only disadvantage for Lean cost management is that it is too effective. The organization can produce better produces, however the abundance and variations of new products the consumer loses the overview. The products become old-fashioned in a short period of time. Apple is a example of this, as they produce new version of products on a regular basic.
Lean cost management does not affect the construction sector due to the consent varies of different project sites.
传统成本管理-Traditional Cost Management
Shortcomings or drawbacks of traditional cost management
Traditional management has been criticized in reasoned years due to the inaccurate estimates. It has been shown that there was a flaw in the methodology.
The principal arguments are:
Costing systems in job order production require excessive tracing of costs to individual jobs.
Overhead apportionment rates are too broad, covering wide bands of the operating cost spectrum.
Costs that are driven by variables other than production volume are apportioned to products by volume-based rates.
The numerator of the apportionment rate is almost always direct labor hours or direct labor cost, even though direct labor is the driver of few overhead costs
Apportionment rates generally reflect the assumption that all productive resources are expected to operate at the same level of intensity (percentage of peak operating capacity)
Costs of product-related activities outside the main manufacturing or service-providing centers - mainly R&D, marketing, selling, distribution, and warranty costs - are not identified with the products they support. (Kaplan 1984)
It was established that the relationship between cost and time in the construction sector has a large influence on cost management. (Navon 1995) implied for cost management to run effectively in the construction industry it must be dynamic, proactive and able to adapt to different scenarios. Their main aim should be to back up any decision made, it helps to focus management on improvements, it is reported that the average accountant spends up to 75% of his or her time on bookkeeping activities and less than10% on analysis and process improvement.
Companies can sometimes reduce training and investment to try and reach targets, however in the long run this has an larger effect in the future.
成本管理过程-Cost Management Process
In many construction companies cost management considerations are an after though. In other companies cost is a more important factor but this emphasis is not acted upon late until the development cycle. Projects costs of production are estimated based on drawing and accumulated from quotes and manufacturing estimates.A cost management plan is developed during the planning stage of the development. All labor and material cost incurred in the project planning phase is tracked in the CMP.
有三个成本管理流程-There are three cost management processes.
Estimating costs involves developing an estimating for the over all project. The main outputs of the cost estimating process are activity cost estimating, and project documents updates, a cost management plan is crated as part of integration management when creating the project management plan. It should include information related to the level of accuracy for estimate various thresholds for monitoring cost performance report formats, and other related information.
Determining the budget involves allocating the overall cost estimate to individual work items to establish a baseline for measuring performance. The main outputs of the cost budgeting process are a cost performance baseline project funding requirements and project documents updates.
Controlling costs involves controlling changes to the project budget. The main outputs of the cost control process are work performance measurements, budget forecasts organizational process asset updates, change requests, project management plan updates, and project documents updates. Schewallbe, Kathy (2011). Information Technology Project Management. 6th ed. Boston: Cengage. 255-259.
Figure 1: The relationship between Cost Management Process
项目成本计划-The project Cost Plan
Cash flow estimates can provide the information for Cost Management Plans. The final 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 control. (W.H. Lucas and T.L. Morrison 1989).
Due to the complex nature of the refurbishment a two tear cost management process is used. A cost estimate will be created during planning stage and this will then be converted to a project budget, this will be used as a guide. Delays and expenses incurred during the project are recorded and the Cost Management budget is amended. This provides a recorded to compare original and final cost. Individual tasks and sub-contractors can be managed and a unit rate can be calculated. In addition prices for material, labor and quotes can be retained to improve the cost management process.
输入-Inputs
Scope baseline: Is the product description, key deliverables, project boundaries, acceptance criteria, assumption, and constraints about the project. One of the most common constraints for developments is the restricted budget. Other constraints to take into account are the available skilled resources, and company policies.
Work Breakdown Structure: WBS provides the association between activities of the project and the project deliverables.
WBS dictionary: Is a resource that provides information on each component of WBS. It defines the scope for each component, and provides milestones for each component, to identify progress.
Further information that is included in the scope baseline includes contractual obligations, legal environmental, safety, permits and legal implications; these are all taken into account when developing a cost estimate.
Project Schedule: The type and quantity of resources and the time-scale in applying them in completing the project are major factors in estimating the development cost. Schedule activity resources as well as their respective durations are key inputs in this process. To estimate activity resources it is important to determine both the accessibility and quantities required of staff and material needed to complete specific tasks. This is just as important, and quite closely coordinated with cost estimating. Task duration estimates effects cost estimates on any development where the project budget includes an allowance for the cost of financing and where resources are applied per unit of time for the duration of the activity. Cost estimates with time-sensitive costs included in them, like union labor or materials with seasonal cost variations, can also be affected by activity duration.
Environmental factors: There are enterprise environmental factors that have to be taken into account as they influence the estimate cost process. Amongst others, they include the following:
Conditions in the market: Describe the types of products, services, and the results that are available in the market, from whom they are available and under what terms and conditions. Supply and demand conditions on both a global and regional level have a large bearing on resource costs.
Published commercial information: It is commercial databases that track skills and human resources it also tracks costs offer resource and cost rate information, it also provides cost for equipment and materials. Other sources of information include published seller price lists.#p#分页标题#e#
所使用的技术-Techniques used
Expert judgment: Risk factors, material costs, labor rates, and other variables all have a bearing on cost estimates. Expert judgment, along with historical research, provides valuable information on prior similar projects and environment aspects. Expert Judgments are also valuable in determining whether or not to attempt to reconcile differences that occur as a result of the different means deployed in making estimates.
Analogous estimating: Uses the values of parameters, such as cost, budget, scope and duration or weight and complexity measure of scale such as size, from a previous, similar project as a guideline for estimating the present development. In the estimation of costs, the actual cost of previous, similar projects is used as the basis for determine the price of the project at hand. The approach taken is a gross valve estimating approach, which is sometimes adjusted for no differences in project complexity.
The type of cost estimation is frequently used to determine a parameter when there is a scarce amount of detailed information about the project for example, in the early phases of a project. Historical information and expert judgment are valued highly in such estimates.
As well as this, analogous cost estimating is generally cheaper to carry out and less time consuming when compared with other techniques. However it has also been deemed to be less precise. Such estimates can be applied to a project in its totality, or to particular segments of a project, deployed in conjunction with other methods of estimation. It is most useful when previous developments are similar, not just in infrastructure, but in method, and the team members preparing have the required expertise.
Parametric Estimating: This system uses a statistical connection between past data and other measures like square footage in construction, to arrive at an estimate for activity parameters, such as budget, duration and cost. Higher levels of accuracy can be attained using this technique, depending upon the complexity and fundamental data built into the model. As well as this, parametric cost estimates can be used on the overall project or to segment of a project, paired with other methods of estimation.
Bottom-up Estimating: Is a means of estimating the work of a component. Extremely accurate estimates can be provided as to the cost of the individual work packages or activities. A summary of the detailed cost is given or 'rolled up' to higher levels for later reporting and tracking purposes. The cost and precision of bottom-up cost estimating characteristically subjective by the size and difficulty of the individual task or work package.
Figure 3: Illustrates the method for a successful Cost Management.
Figure 3: determine Budget: Inputs, tools & Techniques, and outputs.
输出-Outputs
Activity cost estimates: Is a quantitative assessment of the estimated costs required to complete the development. Cost estimates are created in spread sheet. Costs are anticipated for all activates that are included in the activity cost estimate. These include, but are not limited to, Information technology, services, materials, facilities, labor, and special categories such as a contingency reserve or inflation allowance and Indirect costs.
Basis of Estimates: Different areas of the development require different details supporting the cost estimate. This document should provide a clear and complete understanding of how the cost was established, providing profe of the figure.
Document associated with Activity Cost estimates.
Paperwork associate with the estimate
Paperwork associate with assumptions made
Paperwork of any know constraints
Indication of the confidence level of the final estimate.
Tracking cost during the project
Tracking cost during a project is documented in every project however cost management has an extensive method. The three fundamental documents used in cost management are:
Document Expense Forms
Approve Expense Forms
Register Expense Forms
Document expense forms provide accountability for invoices, bills of lading and account statements. It is also used to track time sheets and plant records.
Approve expense forms are a method that insures the project is meeting local financial regulations. Specific codes, approval and reviews are necessary for these forms.
Register expense forms are an accounting tool that tracks all expenses verses cash flow. Two accounting methods can be introduced cash or accrual method.
Method used for refurbishment of office block.
To prevent failure in the refurbishment, a cost management process is implemented it ensures accountability and provides a tracking system to prevent over spending.
Research suggested that Lean Cost Management and Activity Based Cost Management were more suitable to manufacturing and commercial industries. Activity based costing is not an exact science however it does present a sense of financial simplicity to the overall development process. Therefore it has been shown that Traditional Cost Management best suits this development due to the large and uncertain nature of refurbishment. Certain elements can be estimated however these change due to uncertain circumstances. It is well known that Traditional Cost Management utilize a single, volume-based cost driver, this is suitable to the development as only one point of view is being expressed.
Traditional Cost Management is improving every year. New methods are being introduced however the construction sector is slow to participate in growing process.
问题-Problems
It is a common theory that ninety percent of construction projects are completed, late or over budget. The task of cost management is to provide a traceable record of the project and to give a depiction to the reason for the delays and the cost implemented. It is hard to interoperate project accounts until the development has been accomplished, and then it is too late to influence project management. A successful Cost Management procedure helps to reduce this risk. Cost saving is achieved successful during planning and design for the development. Changes during construction are likely to increase the project budget and delay the development Cost Management tracks these changes providing evidence if contract have been broken by any party.
总结-Conclusion
Based on the findings it can be concluded that tradition cost management is best suited for the development, it was proven that traditional is best used in the construction industrial sectors.
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