(整理)工程管理外文翻译

外文翻译

学院能源与建筑工程学院

专业工程管理

导师

学生

2015年4月10 日

THINKING OF COST ENGINEERING PROJECT

Abstract:The premise of the project cost management is to meet the project quality, schedule, contract requirements, as for the project costs, as well as achieving the intended target by planning, organization, control and coordination, and as a scientific management activities to reduce the cost

As far as possible. It is mainly through technology (such as the selection of the construction plan), economic (such as accounting) and management (such as construction organization management, rules and regulations etc.) activities to achieve the intended target and the purpose of profit.

Cost is the sum of all kinds of construction process in the project cost. The content of cost management is very extensive, runs through every procedure and every aspect of project management activities, from the signing of the contract to the construction preparation, until the completion acceptance, every link cannot do without the cost management. As for the complete process of cost management to say, its content includes: cost prediction, cost control, cost accounting, cost analysis and cost assessment, etc.. Here only to analysis through three aspects :project cost forecast, cost control, the effective way reduce the cost to elaborate.

1. Do a good cost forecast, identify the objectives of cost control

Cost prediction is the basis of cost plan, which provide the basis for compiling the scientific, reasonable cost control target. Therefore, to improve the scientific cost forecast, cost plan to reduce costs and improve economic efficiency, which plays an important role in engineering management. Strengthening the control of cost, first of all to pay more attention on cost prediction is an essential behavior. The main content of Cost prediction is the use of scientific methods, to forecast according to cost target of the project ,construction conditions, mechanical equipment, and the quality of personnel of the project.

1.1.Prediction of workers, material, cost

The first is to analysis the project's artificial cost price, then analysis the wages and the market of the social workers , according to the amount of time and ready for the staff to analysis if the accommodation is covered in the project contract price of labor cost.

The material costs accounted for a large proportion of Construction and installation

cost, should be the focus to accurately grasp. to analysis the main materials, auxiliary materials, other materials, approved materials supply locations, the purchase price, mode of transport and handling costs. analysis the quota material specified in the specifications with the actual material specifications of different comparison of actual use, with different cement content and quota ratio, pooled analysis of budget in other materials, in the concrete practice to be mixed with a certain amount of admixture.

③Fees for using machinery: the models and the number of machinery and

equipment bidding application in the group is usually calculated by the construction method of the quota, which is different from the actual construction site in some ways, and work efficiency is also different. Therefore, We have to measure the actual forecast happen machine cost. At the same time, we also have to calculate the amortization machinery rental possible fees and the purchase of new machinery and equipment costs, approve the main mechanical shift production quota.

1.2 Prediction of cost changes caused by the plan of construction project

The project after winning the bid, must develop advanced and feasible in technology and reasonable construction organization design according to the actual situation of the construction site of the project, combined with the local economy, natural and geographical conditions, the construction technology, equipment selection, and the actual situation of project scheduling. Comparing the different between the construction method implemented by applying group and tender preparation time, or the different of quota of construction method to design a correct prediction.

1.3.Prediction of aided engineering fee

Aided engineering refers to engineering quantity list or not given in the design drawings, and it is indispensable in construction, such as concrete mixing station, tunnel construction of the three tube line two, high pressure into the hole, also need to predict by construction plan for actual.

1.4 .Prediction of large temporary facilities fee

Prediction of large temporary work fee should be investigated in detail and fully demonstration, to determine a reasonable target values.

1.5.Prediction of small temporary facilities fee, and the transferring of site fee Small temporary facility costs include: temporary facilities layout, according to how

much time period and planned to invest in personnel, equipment to determine the temporary facilities scale and standard, according to actual and reference of the historical data for the control of construction in the objective value determination. The transferring of site should be based on the distance and quasi transfer personnel, equipment to predict the target value.

1.6. Prediction of the risk of out of control of cost

Risk analysis of project cost targets, is to implement the prediction of the factors that may affect the realization of ex ante analysis in the project, often can be analyzed from the following aspects:

1) Understanding of the technical characteristics of engineering project, such as structural characteristics, geological features.

2) On the analysis of the unit owners, including credit of owners of units , the availability of funds, organization and coordination ability.

3) Analysis of internal project organization system, including the construction organization design, resources, quality and other aspects.

4) The analysis of traffic, energy, electric power of project in local site.

5) Analysis on climate.

In short, through the prediction of the main cost above, we can determine the control standard of worker, material, machine and indirect costs, can also determine the needed time to complete this project in the long period, so to finish the target control of the management fee. Therefore, cost forecasting is the basis of cost control.

2.Around the cost objectives, determining the cost control principles

The construction project cost control is the input of resources in the implementation process, and pay attention on the supervision of construction process and the results, inspection and measurement, and to take measures to ensure achieving the project cost goals.

The object of cost control is project, its subject is the person's management activities, the purpose is reasonable use of manpower, material and financial resources, reduce cost, increase benefit. Therefore, the general principle of cost control are:

2.1 Saving principle

Save means project save the human, material and financial resources construction, which

is the basic principle of cost control. Saving is not absolutely negative restriction and supervision, but to create a condition actively, we should focus on the per inspection, process control , and check the deviation in the implementation process, to optimize the construction scheme, improve the scientific management level of the project to save.

2.2 The principle of full control

The principle of full control includes two meanings, namely the full staff control and full process control.

1) Project full staff control

Cost control consists of all departments, team and staff in project organization of work involved, and related to each of the vital interests of employees, so should fully mobilize the enthusiasm of each department, each employee team for controlling and concerning about the cost, to establish full control idea, if we only consider that cost control is responsible for ore settlement and financial matters, it is just one-sided.

2) The entire process of project cost control

The project cost involves the entire project cycle, the whole process of project cost formation, from the beginning of construction preparation, through the construction process to be completed after the transfer of the warranty period. Therefore, the cost control work is to accompany each stage of project construction, such as the formulation of optimal construction scheme in the construction preparation stage, according to the requirements of design and construction specification for construction, make full use of existing resources, reduce the construction cost, and ensure the project quality, reduce project rework fee and after the project there may form the transfer of the warranty cost. In work’s acceptance stage, we have to adopt timely manner to the additional contract price for the project settlement, so that the cost of the project from first to last can be hold under effect management.

2.3 Target control principle

Target management is the basic techniques and methods of management activities. It realize the plan policy, task, target and measures and make that to be implemented by decomposition. In the implementation process of the management of objectives, target setting should be practical, the more detailed the better, to implement the department, team and group or individual; target responsibility should be comprehensive, not only have the responsibility, but also to have more responsibility of cost; combining the

responsibility, right, benefit, make effort on the responsible departments (people) for examination and evaluation of the performance, and with the salary, bonus, do award or publish.

2.4 Dynamic control principle

Cost control is carried out in a continuously changing environment management activities, so we must adhere to the principle of dynamic control, dynamic control is to input the labor, material, machine into the construction process, to collect the actual value cost, compare it with the target value, check whether there have any deviation, if without deviation, continued the process, or to find the specific reasons, to take corresponding measures. The implementation of cost control process should follow the "exception" management method, the so-called "exceptions" refers to problem which do not often appear in the project construction activities, but the key problem of cost have a major influence successfully completed, also must be attached great importance. In the project implementation of process the "exception" belongs to usually has the following several aspects:

1) Importance: general is difference from the amount of point of view which have important significance, it is called "exception", if we have to determine the cost difference between the amount, we should determine the percentage difference for the original standard according to the specific circumstances of the project. The difference also can be divided into favorable and negative. The actual cost is lower than the standard cost too much is not necessarily a good thing, it could cause two cases: one is the adverse impact to the follow-up project or assignment: another may cause low quality, and lead to rework and increased warranty cost, quality cost control also affect corporate reputation.

2) Consistency: although some of the cost difference is no more than the percentage specified or the minimum amount, but has been hovering near the upper lower limit line, should also be regarded as "exception". Means that the original cost projections may be not accurate, should be timely adjusted according to actual situation.

3) Ability to control: some are project managers can not control the cost of the project, even if significant differences occurred, should also be regarded as "exceptional", such as land acquisition, demolition, temporary rental costs rise.

4) The particularity of the project construction: which have effect on the whole process of project cost, even if the differences did not reach the importance position, should also be

paid attention to cost management. Such as mechanical repair expenses of the one-sided emphasis on savings. It may reduce the cost in the short term, but due to lack of repair may cause future downtime repair, thereby affecting the smooth progress of construction production.

3 .To find effective ways ,and to achieve the cost control target

There have a variety methods to reduce the project cost, it can take measures from organization technology, economy, to contract management.

3.1 Organizational measures taken to control engineering cost

First of all to clear the institutions and personnel of Project Manager Department and division of functions and powers of that. The project manager department is operating management team, it is appointed by legal person of enterprise as his representative to power project management team, after the completion of the project this appointment will collapse, so he is not an economic entity , and he is responsible for the overall interests, also should coordinate responsibility, right, interests between the company and the company.

Secondly, define the cost control and tasks, so that certain person will responsible for the cost control, avoid there have unclear responsibility while problem happen.

3.2 To take technical measures to control project cost

Take technical measures is to give no limitation on subjective initiative of technical staff in the construction stage, and try to check and approve technical and economic demonstration which is necessary, then to seek more economic and reliable solution, thus reduce the cost of the project, including the use of new materials, new technology, new method to save energy, improve the mechanical operation etc..

3.3Take economic measures to control engineering cost

Economic measures to control project cost includes:

(1) The artificial cost control:

Labor costs accounted for a larger proportion of project costs, generally at about 10%, so we should strictly control the labor cost. To control the amount of labor, we must reduce or shorten labor consumption in some procedures, so as to reduce the labor consumption, control engineering cost objective.

(2) Control material cost:

The cost of materials general of the total project cost of the 65%~75%, directly influence

the engineering cost and economic benefit. The general approach is to quantity-price separation principle, mainly do the work of two.

One is to control the amount of material: the first is to determine material consumption according to the quota, implement the system of limits: the second is to improve the construction technology, promote the use of reducing the material consumption of new technologies, new processes, new materials. Then there are the engineering function analysis, analyzing the performance of the material, in order to replace expensive materials to used cheap materials, strengthening material management turnover, prolong the number of circle.

The two is to control the price of materials: mainly by the procurement department to control. First carries on the investigation to the market, with high quality, goods than three, then purchase preferential material: followed by the rational organization of transportation, the nearest purchase material, choose the most economical mode of transport, to reduce the transportation cost: then is to consider the time value of money, reduce capital occupied, reasonably determining the purchase batch and batches as far as possible, reduce material reserve.

(3) Control of mechanical cost:

To reduce the current consumption in the construction, through the reasonable construction organization, machinery allocation, improve the use of machinery and equipment and good condition rate, at the same time, strengthen the on-site equipment repair, maintenance, overhaul, repair, often reduce the expenses, to avoid improper use cause mechanical equipment idle; strengthen the management plan of equipment leasing, make full use of idle machinery and social resources, reduce the mechanical stage class price from different angles.

From the economic point of view, control engineering cost also includes the reward to participants in the Department and individual who participate cost control measures.

3.4 Strengthen quality management, control the rework rate

In the construction process, to strict quality engineering, always implement the quality policy of our bureau "to fine, honest, better, update", the quality of self personnel at all levels, post, duty, point to strengthen the quality inspection and management in construction process really carried out through the whole process, take preventive measures, eliminate the common quality problem, do a molding engineering, once

qualified, eliminate rework phenomenon, avoid unnecessary human, financial, material and other large amount of investment and increase of project cost.

3.5, Strengthening the contract management, control project cost

Contract management is the important content of construction enterprise management, but also reduce the cost of the project, also is the effective way to improve the economic benefit. Time frame for project construction contract management should begin with contract negotiations, to the end of warranty date, especially to strengthen contract management in construction process, do well in contract management of attack and defense, attack means during the execution of the contract to pay close attention to the effect of our progress in performance of the contract, to prevent being claim. In contract management tasks ,we take the right and wrong every day to read between the lines by in contract, search for the opportunity to attack and conservation measures.

In short, cost prediction establish target behavior for cost, and cost control also has focus. Without cost control, cost prediction will lose the meaning of existence, there was no way to talk about cost management, the two complement each other, therefore, we should research from theory ,and work in practice in full swing, to finish the work effectively.

Keyword：Engineering、Project management、cost、Optimization

关于工程项目成本管理的思考

摘要：项目成本管理是在保证满足工程质量、工期等合同要求的前提下，对项目实施过程中所发生的费用，通过计划、组织、控制和协调等活动实现预定的成本目标，并尽可能地降低成本费用的一种科学的管理活动，它主要通过技术（如施工方案的制定比选）、经济（如核算）和管理（如施工组织管理、各项规章制度等）活动达到预定目标，实现盈利的目的。

成本是项目施工过程中各种耗费的总和。成本管理的内容很广泛，贯穿于项目管理活动的全过程和每个方面，从项目中标签约开始到施工准备、现场施工、直至竣工验收，每个环节都离不开成本管理工作，就成本管理的完整工作过程来说，其内容一般包括：成本预测、成本控制、成本核算、成本分析和成本考核等。下面仅就工作项目的成本预测、成本控制、降低成本的有效途径三方面引以阐述。

1 搞好成本预测、确定成本控制目标

成本预测是成本计划的基础，为编制科学、合理的成本控制目标提供依据。因此，成本预测对提高成本计划的科学性、降低成本和提高经济效益，具有重要的作用。加强成本控制，首先要抓成本预测。成本预测的内容主要是使用科学的方法，结合中标价根据各项目的施工条件、机械设备、人员素质等对项目的成本目标进行预测。

1.1工、料、费用预测

①首先分析工程项目采用的人工费单价，再分析工人的工资水平及社会劳务的市场行情，根据工期及准备投入的人员数量分析该项工程合同价中人工费是否包住。

②材料费占建安费的比重极大，应作为重点予以准确把握，分别对主材、地材、辅材、其它材料费进行逐项分析，重新核定材料的供应地点、购买价、运输方式及装卸费，分析定额中规定的材料规格与实际采用的材料规格的不同，对比实际采用配合比的水泥用量与定额用量的差异，汇总分析预算中的其它材料费，在混凝土实际操作中要掺一定量的外加剂等。

③机械使用费：投标施组中的机械设备的型号，数量一般是采用定额中的施工方法套算出来的，与工地实际施工有一定差异，工作效率也有不同，因此要测算实际将要发生的机使费。同时，还得计算可能发生的机械租赁费及需新购置的机械设备费的摊销费，对主要机械重新核定台班产量定额。

1.2施工方案引起费用变化的预测

工程项目中标后，必须结合施工现场的实际情况制定技术上先进可行和经济合理的实施性施工组织设计，结合项目所在地的经济、自然地理条件、施工工艺、设备选择、工期安排的实际情况，比较实施性施组所采用的施工方法与标书编制时的不同，或与定额中施工方法的不同，以据实作出正确的预测。

1.3辅助工程费的预测

辅助工程量是指工程量清单或设计图纸中没有给定，而又是施工中不可缺少的，例如混凝土拌合站、隧道施工中的三管两线，高压进洞等，也需根据实施性施组作好具体实际的预测。

1.4大型临时设施费的预测

大型临时工作费的预测应详细地调查，充分地比选论证，从而确定合理的目标值。

1.5小型临时设施费、工地转移费的预测

小型临时设施费内容包括：临时设施的搭设，需根据工期的长短和拟投入的人员、设备的多少来确定临时设施的规模和标准，按实际发生并参考以往工程施工中包干控制的历史数据确定目标值。工地转移费应根据转移距离的远近和拟转移人员，设备的多少核定预测目标值。

1.6成本失控的风险预测

项目成本目标的风险分析，就是对在本项目中实施可能影响目标实现的因素进行事前分析，通常可以从以下几方面来进行分析：

1）对工程项目技术特征的认识，如结构特征，地质特征等。

2）对业主单位有关情况的分析，包括业主单位的信用、资金到位情况、组织协调能力等。

3）对项目组织系统内部的分析，包括施组设计、资源配备、队伍素质等方面。

4）对项目所在地的交通、能源、电力的分析。

5）对气候的分析。

总之，通过对上述几种主要费用的预测，即可确定工、料、机及间接费的控制标准，也可确定必须在多长工期内完成该项目，才能完成管理费的目标控制。所以说，成本预测是成本控制的基础。

2 围绕成本目标，确立成本控制原则

施工项目成本控制就是在实施过程中对资源的投入，施工过程及成果进行监督，检查和衡量，并采取措施确保项目成本目标的实现。

成本控制的对象是工程项目，其主体则是人的管理活动，目的是合理使用人力、物力、财力，降低成本，增加效益。为此，成本控制的一般原则有：

2.1节约原则

节约就是项目施工用人力、物力和财力的节省，是成本控制的基本原则。节约绝对不是消极的限制与监督，而是要积极创造条件，要着眼于成本的事前监督、过程控制，在实施过程中经常检查是否出偏差，以优化施工方案，从提高项目的科学管理水平入手来达到节约。

2.2全面控制原则

全面控制原则包括两个涵义，即全员控制和全过程控制。

1）项目全员控制

成本控制涉及到项目组织中的所有部门、班组和员工的工作，并与每一个员工的切身利益有关，因此应充分调动每个部门、班组和每一个员工控制成本、关心成本的积极性，真正树立起全员控制的观念，如果认为成本控制仅是负责预、结算及财务方面的事，就片面了。

2）项目全过程成本控制

项目成本的发生涉及到项目的整个周期，项目成本形成的全过程，从施工准备开始，经施工过程至竣工移交后的保修期结束。因此，成本控制工作要伴随项目施工的每一阶段，如在施工准备阶段制定最佳的施工方案，按照设计要求和施工规范施工，充分利用现有的资源，减少施工成本支出，并确保工程质量，减少工程返工费和工程移交后的保修费用。工程验收移交阶段，要及时追加合同价款办理工程结算，使工程成本自始至终处于有效控制之下。

2.3目标控制原则

目标管理是管理活动的基本技术和方法。它是把计划的方针、任务、目标和措施等加以逐一分解落实。在实施目标管理的过程中，目标的设定应切实可行，越具体越好，要落实到部门、班组甚至个人；目标的责任要全面，既要有工作责任，更要有成本责任；做到责、权、利相结合，对责任部门（人）的业绩进行检查和考评，并同其工资、奖金挂钩，做到奖罚分明。

2.4动态控制原则

成本控制是在不断变化的环境下进行的管理活动，所以必须坚持动态控制的原

则，所谓动态控制就是将工、料、机投入到施工过程中，收集成本发生的实际值，将其与目标值相比较，检查有无偏离，若无偏差，则继续进行，否则要找出具体原因，采取相应措施。实施成本控制过程应遵循“例外”管理方法，所谓“例外”是指在工程项目建设活动中那些不经常出现的问题，但关键性问题对成本目标的顺利完成影响重大，也必须予以高度重视。在项目实施过程中属于“例外”的情况通常有如下几个方面：

1）重要性：一般是从金额上来看有重要意义的差异，才称做“例外”，成本差额金额的确定，应根据项目的具体情况确定差异占原标准的百分率。差异分有利差异和不利差异。实际成本支出低于标准成本过多也不见得是一件好事，它可能造成两种情况:一种是给后续的分部分项工程或作业带来不利影响：另一种是造成质量低，除可能带来返工和增加保修费用外，质量成本控制还影响企业声誉。

2）一贯性：尽管有些成本差异虽未超过规定的百分率或最低金额，但一直在控制线的上下限线附近徘徊，亦应视为“例外”。意味着原来的成本预测可能不准确，要及时根据实际情况进行调整。

3）控制能力：有些是项目管理人员无法控制的成本项目，即使发生重大的差异，也应视为“例外”，如征地、拆迁、临时租用费用的上升等。

4）特殊性：凡对项目施工全过程都有影响的成本项目，即使差异没有达到重要性的地位，也应受到成本管理人员的密切注意。如机械维修费的片面强调节约。在短期内虽可再降低成本，但因维修不足可能造成未来的停工修理，从而影响施工生产的顺利进行。

3 寻找有效途径，实现成本控制目标

降低项目成本的方法有多种，概括起来可以从组织、技术、经济、合同管理等几个方面采取措施控制。

3.1采取组织措施控制工程成本

首先要明确项目经理部的机构设置与人员配备，明确处、项目经理部、公司或施工队之间职权关系的划分。项目经理部是作业管理班子，是企业法人指定项目经理做他的代表人管理项目的工作班子，项目建成后即行解体，所以他不是一经济实体，应对处整体利益负责任，同理应协调好公司与公司之间的责、权、利的关系。

其次要明确成本控制者及任务，从而使成本控制有人负责，避免成本大了，费用超了，项目亏了责任却不明的问题。

3.2采取技术措施控制工程成本

采取技术措施是在施工阶段充分发挥技术人员的主观能动性，对标书中主要技术方案作必要的技术经济论证，以寻求较为经济可靠的方案，从而降低工程成本，包括采用新材料、新技术、新工艺节约能耗，提高机械化操作等。

3.3采取经济措施控制工程成本

采取经济措施管制工程成本包括：

（1）人工费控制：

人工费占全部工程费用的比例较大，一般都在10%左右，所以要严格控制人工费。要从用工数量控制，有针对性地减少或缩短某些工序的工日消耗量，从而达降低工日消耗，控制工程成本的目的。

（2）材料费的控制：

材料费一般占全部工程费的65%~75%，直接影响工程成本和经济效益。一般作法是要按量、价分离的原则，主要做好两个方面的工作。

一是对材料用量的控制：首先是坚持按定额确定材料消耗量，实行限额领料制度：其次是改进施工技术，推广使用降低料耗的各种新技术、新工艺、新材料。再就是对工程进行功能分析，对材料进行性能分析，力求用低价材料代替高价材料，加强周转料管理，延长周转次数等。

二是对材料价格进行控制：主要是由采购部门在采购中加以控制。首先对市场行情进行调查，在保质保量前提下，货比三家，择优购料：其次是合理组织运输，就近购料，选用最经济的运输方式，以降低运输成本：再就是要考虑奖金的时间价值，减少资金占用，合理确定进货批量与批次，尽可能降低材料储备。

（3）机械费的控制：

尽理减少施工中所消耗的机械台班量，通过全理施工组织、机械调配，提高机械设备的利用率和完好率，同时，加强现场设备的维修、保养工作，降低大修、经常性修理等各项费用的开支，避免不正当使用造成机械设备的闲置；加强租赁设备计划的管理，充分利用社会闲置机械资源，从不同角度降低机械台班价格。

从经济的角度管制工程成本还包括对参与成本控制的部门和个人给予奖励的措施。

3.4加强质量管理，控制返工率

在施工过程中，要严把工程质量关，始终贯彻我局“至精、至诚、更优、更新”

的质量方针，各级质量自检人员定点、定岗、定责、加强施工工序的质量自检和管理工作真正贯彻到整个过程中，采取防范措施，消除质理通病，做到工程一次成型，一次合格，杜绝返工现象的发生，避免造成因不必要的人、财、物等大量的投入而加大工程成本。

3.5加强合同管理，控制工程成本

合同管理是施工企业管理的重要内容，也是降低工程成本，提高经济效益的有效途径。项目施工合同管理的时间范围应从合同谈判开始，至保修日结束止，尤其加强施工过程中的合同管理，抓好合同管理的攻与守，攻意味着在合同执行期间密切注意我方履行合同的进展效果，以防止被对方索赔。合同管理者的任务是非曲直天天念合同经，在字里行间攻的机会与守的措施。

总之，成本预测为成本确立行为目标，成本控制才有针对性：不进行成本控制，成本预测也就失去了存在的意义，也就无从谈成本管理了，两者相辅相成，所以，应从理论上深入研究，实践上全面展开，扎实有效地把这些工作开展好。

关键词：工程项目管理成本优化

营运管理外文文献+中文

An Analysis of Working Capital Management Results Across Industries Greg Filbeck. Schweser Study Program Thomas M. Krueger. University of Wisconsin-La Crosse Abstract Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. We provide insights into the performance of surveyed firms across key components of working capital management by using the CFO magazine’s annual Working Capital Management Survey. We discover that significant differences exist between industries in working capital measures across time. In addition. we discover that these measures for working capital change significantly within industries across time. Introduction The importance of efficient working capital management is indisputable. Working capital is the difference between resources in cash or readily convertible into cash (Current Assets) and organizational commitments for which cash will soon be required (Current Liabilities). The objective of working capital management is to maintain the optimum balance of each of the working capital components. Business viability relies on the ability to effectively manage receivables. inventory. and payables. Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. Much managerial effort is expended in bringing non-optimal levels of current assets and liabilities back toward optimal levels. An optimal level would be one in which a balance is achieved between risk and efficiency. A recent example of business attempting to maximize working capital management is the recurrent attention being given to the application of Six Sigma? methodology. Six Sigma? methodologies help companies measure and ensure quality in all areas of the enterprise. When used to identify and rectify discrepancies. inefficiencies and erroneous transactions in the financial supply chain. Six Sigma? reduces Days Sales Outstanding (DSO). accelerates the payment cycle. improves customer satisfaction and reduces the necessary amount and cost of working capital needs. There appear to be many success stories. including Jennifer Towne’s (2002) report of a 15 percent decrease in days that sales are outstanding. resulting in an increased cash flow of approximately $2 million at Thibodaux Regional Medical Center. Furthermore. bad debts declined from $3.4 million to $600.000. However. Waxer’s (2003) study of multiple firms employing Six Sigma? finds that it is really a “get rich slow” technique with a rate of return hovering in the 1.2 – 4.5 percent range. Even in a business using Six Sigma? methodology. an “optimal” level of working capital management needs to be identified. Even in a business using Six Sigma? methodology. an “optimal” level of working capital management needs to be identified. Industry factors may impact firm

土木工程类专业英文文献及翻译

PA VEMENT PROBLEMS CAUSED BY COLLAPSIBLE SUBGRADES By Sandra L. Houston,1 Associate Member, ASCE (Reviewed by the Highway Division) ABSTRACT: Problem subgrade materials consisting of collapsible soils are com- mon in arid environments, which have climatic conditions and depositional and weathering processes favorable to their formation. Included herein is a discussion of predictive techniques that use commonly available laboratory equipment and testing methods for obtaining reliable estimates of the volume change for these problem soils. A method for predicting relevant stresses and corresponding collapse strains for typical pavement subgrades is presented. Relatively simple methods of evaluating potential volume change, based on results of familiar laboratory tests, are used. INTRODUCTION When a soil is given free access to water, it may decrease in volume, increase in volume, or do nothing. A soil that increases in volume is called a swelling or expansive soil, and a soil that decreases in volume is called a collapsible soil. The amount of volume change that occurs depends on the soil type and structure, the initial soil density, the imposed stress state, and the degree and extent of wetting. Subgrade materials comprised of soils that change volume upon wetting have caused distress to highways since the be- ginning of the professional practice and have cost many millions of dollars in roadway repairs. The prediction of the volume changes that may occur in the field is the first step in making an economic decision for dealing with these problem subgrade materials. Each project will have different design considerations, economic con- straints, and risk factors that will have to be taken into account. However, with a reliable method for making volume change predictions, the best design relative to the subgrade soils becomes a matter of economic comparison, and a much more rational design approach may be made. For example, typical techniques for dealing with expansive clays include: (1) In situ treatments with substances such as lime, cement, or fly-ash; (2) seepage barriers and/ or drainage systems; or (3) a computing of the serviceability loss and a mod- ification of the design to "accept" the anticipated expansion. In order to make the most economical decision, the amount of volume change (especially non- uniform volume change) must be accurately estimated, and the degree of road roughness evaluated from these data. Similarly, alternative design techniques are available for any roadway problem. The emphasis here will be placed on presenting economical and simple methods for: (1) Determining whether the subgrade materials are collapsible; and (2) estimating the amount of volume change that is likely to occur in the 'Asst. Prof., Ctr. for Advanced Res. in Transp., Arizona State Univ., Tempe, AZ 85287. Note. Discussion open until April 1, 1989. To extend the closing date one month,

公司营运资金管理分析

公司营运资金管理分析 比亚迪股份有限公司营运资金管理分析 一、比亚迪简介 比亚迪股份有限公司（以下简称“比亚迪”）创立于1995年，是一家香港上市的高新技术民营企业。LI前，比亚迪在全国范围内，已在广东、北京、陕西、上海等地共建有九大生产基地，总面积将近700万平方米，并在美国、欧洲、日本、韩国、印度、台湾、香港等地设有分公司或办事处，现员工总数已超过13万人。 2002年7月31日，比亚迪在香港主板发行上市（股票代码:1211HK）,创 下了54支H股最高发行价记录。2007年，比亚迪电子（国际）有限公司（股票代码:028o. HK）在香港主板顺利上市，表现理想。 比亚迪设立中央研究院、电子研究院、汽车工程研究院以及电力科学研究院，负责高科技产品和技术的研发，以及产业和市场的研究等;拥有可以从硬件、软件以及测试等方面提供产品设计和项LI管理的专业队伍，拥有多种产品的完全自主开发经验与数据积累，逐步形成了自身特色并具有国际水平的技术开发平台。强大的研发实力是比亚迪迅速发展的根本。 比亚迪现拥有IT和汽车两大产业群。公司IT产业主要包括二次充电电池、充电器、电声产品、连接器、液晶显示屏模组、塑胶机构件、金属零部件、五金电子产品、手机按键、键盘、柔性电路板、微电子产品、LED产品、光电子产品等以及手机装饰、手机设计、手机组装业务等。公司坚持不懈地致力于技术创新、研发实力的提升和服务体系的完善，主要客户为诺基亚、摩托罗拉、三星等国际通讯业顶端客户群体。目前，比亚迪作为全球领先的二次充电电池制造商，IT及电子零部件产业已覆盖手机所有核心零部件及组装业务，银电池、手机用锂电池、手机按键在全球的市场份额均已达到笫一位。

经济管理类专业英语翻译 (管理原则)

期末论文 院系 专业班级 学号 学生姓名 成绩评定

管理原则 也许在那些关于管理者这门学科的书中有许多关于管理的定义。许多定义是相对扼要和简单化的。一位早期的学者将它定义为“清楚地知道你想让人们去做什么，然后看着他们以最好最廉价的方式去完成它”。管理实际上是一个非常复杂的过程——远远比那些定义让我们知道的要复杂得多。因此，我们要建立一种管理的定义，从而能更好地了解这过程的实质。 管理是在一定的环境条件下通过对人员技术和资金等资源的利用和协调去设立和完成某一个组织目标的过程。这个过程有若干个核心包括计划和决策，组织，人员，领导，管理和控制。所有从事于这些工作的负责人在更大或更小的程度上都依赖于他们所承担的特殊的责任。当谈论管理的定义时，我们不应该忽略管理的原则。 管理的最基本原则在文明诞生时就存在了。当人们第一次开始群居生活和首次提高他们的生活质量时它就存在了。2500年前，巴比伦国王尼布甲尼撒二世决定把他的沙漠王国变成绿洲去取悦他的妻子。在公元前6世纪，尼布甲尼撒二世耗尽了国家财政部的金钱，雇佣劳动者和技术人员利用有限的资源建造一个宫殿，建造了完善的管网系统，把当地河流的水输送到皇宫里。当工程完成后，他在平台上种植漂亮稀有的花草树木。巴比伦的空中花园改变了这座城市。 尼布甲尼撒二世制定了一个目标。他要把沙漠中的主要城市变成绿洲。他利用和协调人员，技术和金钱去完成这一目标。他从王室金库中获得的资金去雇佣民工和技师并从附近地区购买材料。他在这种只能提供原始水管装置，建筑技术以及只能从茫茫沙漠中取得有限的材料的环境下完成了目标。最终，每个人在这个工程商所付出的努力创造了世界七大奇观之一。 2500年前，人们完成某项巨大的任务所运用的管理过程与如今运用的基本原理相似，管理者在执行这个过程是将它分成了5个部分。 这篇文章的主旨在于表达有关管理过程的一些观点和如何将它运用到我们所面临的不同的情况中去。你们所要学习的管理原则是指指导管理者的宗旨，原则或者是组织规范。他们会提供一个行动框架，为了有效的使用他们，一个人必须培养和使用技能的决策。理智决策是识别某个问题或机会，找到可行的方法去处理它并选择最好的方法的过程。因此，决策是最重要的管理活动。管理者必须决定去实施管理的每个功能以及每种情况所需要采取的相应的原则。 在这一点上，我们对于管理必须有两点最基本的理解。首先，在特定的环境下运用各种资源设立完成目标。第二，为了确保组织的成功，组织者必须满足他的技术要求，行政要求和责任制度。尽管这听起来很简单，但这两个原则却经过了几个世纪的发展才形成的。之后将要提到的所有原则都是随着时间的推移从各种来源中汲取的。一些原则来源于各人的直觉，然而其他的则反映了组织中那些成功企业家，著名商业巨子或者是富有创新精神的工作者的经验。直到十九世纪，直觉和经验仍是管理原则的基本来源 尽管本能和直觉曾经是商业管理的基础，但现在创业者创立新的企业经常以他们的直觉进行管理。在十九世纪70年代至80年代的电脑产业中，对技术很精通，但对管理知之甚少的企业家成立了数以百计的硬件和软件公司，一些存活下来，更多的则不是。许多公司开始发展得好是得益于创

工程管理专业毕业设计外文翻译(外文+翻译)

Study on Project Cost Control of Construction Enterprises By: R. Max Wideman Abstract With the increasing maturity of construction market, the competition between construction enterprises is becoming fierce. The project profit is gradually decreasing. It demands that all construction enterprises enhance their cost control, lower costs, improve management efficiency and gain maximal profits. This paper analyses the existing problems on project cost control of Chinese construction enterprises, and proposes some suggestions to improve project cost control system. Key Words ：Construction enterprises, Project management, Cost control After joining the WTO, with Chinese construction market becoming integrated, the competition among architectural enterprises is turning more intense. Construction enterprises must continually enhance the overall competitiveness if they want to develop further at home and abroad construction market. Construction Enterprises basically adopt the "project management-centered" model, therefore, it is particularly important to strengthen project cost control. 1.The Current Domestic Project Cost Classification and Control Methods Cost refers to the consumption from producing and selling of certain products, with the performance of various monetary standing for materialized labor and labor-consuming. Direct and indirect costs constitute the total cost, also known as production cost or manufacturing cost. Enterprise product cost is the comprehensive indicator to measure enterprise quality of all aspects. It is not only the fund compensation scale, but also the basis to examine the implementation of cost plan. Besides, it can provide reference for product pricing According to the above-mentioned definition and current domestic cost classification, construction project cost can be divided into direct costs and indirect costs. Direct costs include material cost, personnel cost, construction machinery cost, material transportation cost, temporarily facility cost, engineering cost and other direct cost. Indirect costs mainly result from project management and company's cost-sharing, covering project operating costs (covering the commission of foreign projects), project's management costs (including exchange losses of

土木工程岩土类毕业设计外文翻译

姓名： 学号： 10447425 X X 大学 毕业设计（论文）外文翻译 （2014届） 外文题目Developments in excavation bracing systems 译文题目开挖工程支撑体系的发展 外文出处Tunnelling and Underground Space Technology 31 (2012) 107–116 学生XXX 学院XXXX 专业班级XXXXX 校内指导教师XXX 专业技术职务XXXXX 校外指导老师专业技术职务 二○一三年十二月

开挖工程支撑体系的发展 1.引言 几乎所有土木工程建设项目（如建筑物，道路，隧道，桥梁，污水处理厂，管道，下水道）都涉及泥土挖掘的一些工程量。往往由于由相邻的结构，特性线，或使用权空间的限制，必须要一个土地固定系统，以允许土壤被挖掘到所需的深度。历史上，许多挖掘支撑系统已经开发出来。其中，现在比较常见的几种方法是：板桩，钻孔桩墙，泥浆墙。 土地固定系统的选择是由技术性能要求和施工可行性（例如手段，方法）决定的，包括执行的可靠性，而成本考虑了这些之后，其他问题也得到解决。通常环境后果（用于处理废泥浆和钻井液如监管要求）也非常被关注（邱阳、1998）。 土地固定系统通常是建设项目的较大的一个组成部分。如果不能按时完成项目，将极大地影响总成本。通常首先建造支撑，在许多情况下，临时支撑系统是用于支持在挖掘以允许进行不断施工，直到永久系统被构造。临时系统可以被去除或留在原处。 打桩时，因撞击或振动它们可能会被赶入到位。在一般情况下，振动是最昂贵的方法，但只适合于松散颗粒材料，土壤中具有较高电阻（例如，通过鹅卵石）的不能使用。采用打入桩系统通常是中间的成本和适合于软沉积物（包括粘性和非粘性），只要该矿床是免费的鹅卵石或更大的岩石。 通常，垂直元素（例如桩）的前安装挖掘工程和水平元件（如内部支撑或绑回）被安装为挖掘工程的进行下去，从而限制了跨距长度，以便减少在垂直开发弯矩元素。在填充情况下，桩可先设置，从在斜坡的底部其嵌入悬挑起来，安装作为填充进步水平元素（如搭背或土钉）。如果滞后是用来保持垂直元素之间的土壤中，它被安装为挖掘工程的进行下去，或之前以填补位置。 吉尔- 马丁等人（2010）提供了一个数值计算程序，以获取圆形桩承受轴向载荷和统一标志（如悬臂桩）的单轴弯矩的最佳纵筋。他们开发的两种优化流程：用一个或两个直径为纵向钢筋。优化增强模式允许大量减少的设计要求钢筋的用量，这些减少纵向钢筋可达到50％相对传统的，均匀分布的加固方案。 加固桩集中纵向钢筋最佳的位置在受拉区。除了节约钢筋，所述非对称加强钢筋图案提高抗弯刚度，通过增加转动惯量的转化部分的时刻。这种增加的刚性可能会在一段时间内增加的变形与蠕变相关的费用。评估相对于传统的非对称加强桩的优点，对称，钢筋桩被服务的条件下全面测试来完成的，这种试验是为了验证结构的可行性和取得的变形的原位测量。 基于现场试验中，用于优化的加强图案的优点浇铸钻出孔（CIDH）在巴塞罗那的

企业营运资金管理中英文对照外文翻译文献

中英文对照外文翻译文献 (文档含英文原文和中文翻译) 原文： Effects Of Working Capital Management On Sme Profitability The corporate finance literature has traditionally focused on the study of long-term financial decisions. Researchers have particularly offered studies analyzing investments, capital structure, dividends or company valuation, among other topics. But the investment that firms make in short-term assets, and the resources used with maturities of under one year, represent the main share of items on a firm’s balance sheet. In fact, in our sample the current assets of small and medium-sized Spanish firms represent 69.48 percent of their assets, and at the same time their current liabilities represent more than 52.82 percent of their liabilities. Working capital management is important because of its effects on the firm’s profitability and risk, and consequently its value (Smith, 1980). On the one hand, maintaining high inventory levels reduces the cost of possible interruptions in the production process, or of loss of business due to the scarcity of products, reduces

经济与管理专业外文翻译--运用作业成本法和经济增加值的具体应用

A FIELD STUDY:SMALL MANUFACTURING COMPANIES In this section, the implementation of the proposed Integrated ABC-EVA System at two small manufacturing companies is presented. The managers of the companies wished for their company names to remain anonymous. T herefore, they will be referred to as “Company X” and “Company Y” from here on. Prior to the field study, both companies were using traditional costing systems. The overhead was allocated to product lines based on direct labor hours. In both companies, managers felt that their traditional costing systems were not able to provide reliable cost information. 1 Company X Company X, located in Pittsburgh, Pennsylvania, was a small manufacturing company with approximately 30 employees. Company X’s main products l ines were Overlays、Membranes、Laser、Roll Labels and N’Caps. In the mid 1990’s, a group of investors purchased the company from the previous owner-manager who had retired. At the time of the study, the company was managed by its former vice-president, who was supported by a three-person management group. Investors were primarily concerned with financial performance rather than daily decision-making. The management group was very eager to participate in the field study for two reasons. First, the management was under pressure from their new investors who were not satisfied with the current return from existing product lines; Second, management was trying to identify the most lucrative product line in order to initiate a marketing campaign with the biggest impact on overall profits. 2 Company Y Company Y, also located in Pittsburgh, Pennsylvania, was owned and managed by three owner-managers who bought the company from a large corporation in the mid 1990’s, Company Y employed approximately 40 people. The majority of this compa ny’s business was in the area of manufacturing electrical devices and their main product lines were Motors and Motor Parts、Breakers、and Control Parts. Company Y sold its products in the domestic market as well as abroad. A portion of the company’s output was sold directly to end-users, while the remainder was sold with the help of independent distributors. The management of Company Y was

工程管理工程造价中英文对照外文翻译文献

中英文资料对照外文翻译 Design phase of the project cost management Abstract Project cost management is the basic contents to determine reasonable and effective control of the project cost. Described the current stage of the project cost management situation on the strengthening of the various stages of construction cost management of the importance of and raised a number of key initiatives. Keywords：cost of the construction project cost management status investment decision phase of the design phase of the implementation phase of the cost management in a market economy, Even under the WTO and China's accession to the world community, China's construction industry how to effectively control construction cost of the construction and management of an important component part. However, the current budget for the construction projects - estimate, budget, Super budget accounts for the "super three" is still widespread and that eventually led to a serious loss of control of project investment. Project cost management is the basic contents to determine reasonable and effective control of the project cost. As the project cost to the project runs through the entire process, stage by stage can be divided into Investment Decision stage, the design and implementation phases. The so-called Project Cost effective control is the optimization of the construction plans and design programs on the basis of in the building process at all stages, use of certain methods and measures to reduce the cost of the projects have a reasonable control on the scope and cost of the approved limits.

土木工程专业外文文献及翻译

（ 二 〇 一 二 年 六 月 外文文献及翻译 题 目： About Buiding on the Structure Design 学生姓名： 学 院：土木工程学院 系 别：建筑工程系 专 业：土木工程(建筑工程方向) 班 级：土木08-4班 指导教师：

英文原文： Building construction concrete crack of prevention and processing Abstract The crack problem of concrete is a widespread existence but again difficult in solve of engineering actual problem, this text carried on a study analysis to a little bit familiar crack problem in the concrete engineering, and aim at concrete the circumstance put forward some prevention, processing measure. Keyword:Concrete crack prevention processing Foreword Concrete's ising 1 kind is anticipate by the freestone bone, cement, water and other mixture but formation of the in addition material of quality brittleness not and all material.Because the concrete construction transform with oneself, control etc. a series problem, harden model of in the concrete existence numerous tiny hole, spirit cave and tiny crack, is exactly because these beginning start blemish of existence just make the concrete present one some not and all the characteristic of quality.The tiny crack is a kind of harmless crack and accept concrete heavy, defend Shen and a little bit other use function not a creation to endanger.But after the concrete be subjected to lotus carry, difference in temperature etc. function, tiny crack would continuously of expand with connect, end formation we can see without the

营运资金管理外文文献翻译

文献出处:Enqvist, Julius, Michael Graham, and Jussi Nikkinen. "The impact of working capital management on firm profitability in different business cycles: evidence from Finland." Research in International Business and Finance 32 (2014): 36-49. 原文 The impact of working capital management on firm profitability in different business cycles: Evidence from Finland 1. Introduction This paper investigates the effect of the business cycle on the link between working capital, the difference between current assets and current liabilities, and corporate performance. Efficient working capital management is recognized as an important aspect of financial management practices in all organizational forms. In acknowledgement of this importance, the CFO Magazine publishes an annual study of corporate working capital management performance in many countries. The extensive literature indicates that it impacts directly on corporate liquidity ( Kim et al., 1998 and Opler et al., 1999), profitability (e.g., Shin and Soenen, 1998, Deloof, 2003, Lazaridis and Tryfonidis, 2006 and Ukaegbu, 2014), and solvency (e.g.,Berryman, 1983 and Peel and Wilson, 1994). It is reasonable to assume that economy-wide fluctuations exogenous to the operations of the firm play an important role in the demand for firms’ products and any financing decision. Korajczyk and Levy (2003), for instance, suggest that firms time debt issuance based on economic conditions. Also, given that retained earnings are a significant component of working capital, business cycles can be said to affect all enterprises financing source through its effect on economic growth and sales. For example, when company sales weaken it engenders earning declines, thereby, affecting an important source of working capital. The recent global economic downturn with crimping consumer demand is an excellent example of this. The crisis,