信息系统项目管理师英语复习资料：项目费用管理（中英文对照）知识[4]
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7.3 Cost Budgeting（费用预算）
Cost budgeting involves allocating the overall cost estimates to individual work
items in order to establish a cost base line for measuring project performance.
费用预算就是将整个费用估算分配到单个工作项目中，其目的是为了建立一个衡量项目执行情况的费用基准。
7.3.1 Inputs to Cost Budgeting（费用预算的输入）
.1 Cost estimates. Cost estimates are described in Section 7.2.3.1.
.1 费用估算。费用估算见7.2.3.1 节。
.2 Work breakdown structure. The work breakdown structure (described in
Section 5.3.3.l) identifie s the project elements that costs will be allocated to.
.2 工作分解结构。工作分解结构（见5.3.3.1 节）确定需要分配费用的项目要素。
.3 Project schedu1e. The project schedu1e (described in Section 6.4.3.1) includes
planned start and expected finish dates for the project elements that costs will be
allocated to. This information is needed in order to assign costs to the time period
when the cost will be incurred.
.3 项目进度计划。项目进度计划包括了需要分配费用的项目要素的计划开始日期和预期完成日期。这个信息是将费用分配到其发生的时段上去所必需的。
7.3.2 Tools and Techniques for Cost Budgeting （费用预算的工具和技术）
.1 Cost estimating tools and techniques. The tools and tec hniques described in Section 7.2.2 for developing project cost estimates are used to develop budgets for
work items as well.
.1 费用估计的工具和技术。7.2.2节介绍的费用估计所使用的工具和技术也可用于编制工作项目的要素。
7.3.3 Outputs for Cost Budgeting（费用预算的输出）
.1 Cost baseline. The cost baseline is a time-phased budget that will be used to
measure and monitor cost performance on the project. It is developed by summing
estimated costs by period and is usually displayed in the form of an S-curve, as
illustrated in Figure 7-2.
.1 费用基准。费用基准是一个按时间分段的预算，它用于衡量和监督项目的费用执行情况。按时段将估算的费用叠加起来可得到费用基准，它经常用 S曲线的形式表示，如图7-2。
Many projects, especially larger ones, may have multiple cost baselines to
measure different aspects of cost performance. For example, a spending plan or cash
flow forecast is a cost baseline for measuring disbursements.
许多项目，特别是大项目，具有多个费用基准来衡量费用执行情况的不同方面。例如，开支计划或现金流预测是衡量支付的费用基准。
7.4 Cost Control（费用控制）
Cost control is concerned with (a) infl uencing the factors which create changes
to the cost baseline to ensure that changes are beneficial, (b) determining that the cost
baseline has changed, and (c) managing the actual changes when and as they occur.
Cost control includes:
费用控制的内容有：(a)对造成费用基准变更的因素施加影响，确保变更是有益的，(b)确定费用基准产生变更，(c)当变更发生时进行管理。费用控制包括：
z Monitoring cost performance to detect variances from plan.
监视费用执行情况并寻找出与计划的偏差。
z Ensuring that all appropriate changes ar e recorded accurately in the cost baseline..
确保所有适合的变更精确地记录在费用变更中。
z Preventing incorrect, inappropriate, or unauthorized changes from being included in the cost baseline.
防治错误的、不适宜的或未核准的变更包括在费用基准中。
z Informing appropriate stakeholde rs of authorized changes.
将核准的变更通知合适的利害关系者。
Cost control includes searching out the "whys" of both positive and negative
variances. It must be thoroughly integrated with the other contro l processes (scope
change control, schedule control, quality c ontrol, and others as discussed in Section
4.3). For example, inappropria te responses to cost vari ances can cause quality or
schedule problems or produce an unacceptable level of risk later in the project.
费用控制包括找出产生正负偏差的“原因”。它必须同其它控制过程紧密结合（范围变更控制、进度控制和4.3 节中讨论的其它控制）。例如，对费用偏差采取不适宜的应对措施会造成质量或进度的问题，或者产生项目今后无法接受的风险水平。
7.4.1 Inputs to Cost Control（费用控制的输入）
.1 Cost base1ine. The cost baseline is de scribed in Section 7.3.3.l.
.1 费用基准。费用基准见7.3.3.1 节。
.2 Performance reports. Performance reports (discussed in Section 10.3.3.l)
provide information on cost performance such as which budgets have been met and
which have not. Performance reports may also alert the project te am to issues which
may cause problems in the future.
.2 执行报告。执行报告（见 10.3.3.1节）提供费用执行情况的信息，即哪些预算已满足，哪些没有达到。执行报告也提醒项目队伍注意将来可能造成问题的事项。
.3 Change requests. Change requests may occur in many forms—oral or
written, direct or indirect, ex ternally or internally initi ated, and legally mandated or
optional. Changes may require increasing the budget or may allow decreasing it.
.3 变更请求。变更请求有许多形式－口头或书面，直接或间接，外部或内部产生的，法律强制或随意选择的。变更可能需要增加或减少预算。
.4 Cost management Plan. The cost management plan is described in Section 7.2.3.3.
.4 费用管理计划。费用管理计划见7.2.3.3 节。
7.4.2 Tools and Techniques for Cost Control （费用控制的工具和技术）
.1 Cost change control System. A cost change control system defines the
procedures by which the cost baseline ma y be changed. It includes the paperwork,
tracking systems, and approval levels nece ssary for authorizing changes. The cost
change control system should be integrated with the overall change control system
discussed in Section 4.3.
.1 费用变更控制系统。费用变更控制系统定义费用基准产生变更的过程。它包括文书工作、跟踪系统和授权变更所需的批准水平。费用变更控制系统应同整体变更控制系统（4.3节）结合起来。
.2 Performance measurement. Performance measurement techniques, described
in Section 10.3.2, help to assess the magnit ude of any variations which do occur.
Earned value ana1ysis, desc ribed in Section 10.3.2.4, is especially useful for cost
control. An important part of cost control is to determine what is causing the variance
and to decide if the variance requires corrective action.
.2 执行情况衡量。执行情况衡量技术（见10.3.2 节）帮助评估任何发生的偏差的大小。挣值分析（见 10.3.2.4节）费用控制特别有用。费用控制的一个重要部分是确定什么造成了偏差和决定是否需要采取纠正措施。
.3 Additional planning. Few projects run exactly according to plan. Prospective
changes may require new or revised cost estimates or analysis of alternative
approaches.
.3 辅助计划编制。很少的项目精确按计划进行。预期的变更可能需要新的或修正的费用估算或替代方法的分析。
.4 Computerized tools. Computerized tools such as project management software
and spreadsheets are often used to track planne d costs vs. actual costs, and to forecast
the effects of cost changes.
.4 电脑化工具。电脑化工具，如项目管理软件和电子表格，常用于跟踪计划费用和实际费用，来预测费用变更的影响。
7.4.3 Outputs from Cost Control（费用控制的输出）
.1 Revised cost estimates. Revised cost estimates are modifications to the cost
information used to manage the project. Appr opriate stakeholders must be notified as
needed. Revised cost estimates may or may not require adjustments to other aspects of
the overall project plan.
.1 修正的费用估算。修正的费用估算是对用于管理项目的费用信息的修改。必须通知合适的项目利害关系者。修正的费用估算可能需要，也可能不需要对整体项目计划的其它方面进行调整。
.2 Budget updates. Budget updates are a special category of revised cost
estimates. Budget updates are changes to an approved cost baseline. These numbers
are generally revised only in response to scope changes. In some cases, cost variances
may be so severe that "rebaselining" is needed in order to provide a realistic measure
of performance.
.2 预算更新。预算更新是一类特殊的修正的费用估算。预算更新是对已批准的费用基准的修改。这些数字一般只针对范围变更做修正。在某些情况下，费用偏差非常严重，需要“重定基准”来提供执行情况的真实衡量。
.3 Corrective action. Corrective action is anything done to bring expected future
project performance into line with the project plan.
.3 纠正措施。纠正措施是确保项目按计划执行所采取的措施。
.4 Estimate at completion. An estimate at completion (EAC) is a forecast of total
project costs based on project performance. The most co mmon forecasting techniques
are some variation of :
.4 完成估算。完成估算（EAC ）是按照项目执行情况对项目总费用的预测。最常用的预测技术有下面几种：
z EAC = Actual to date plus the re maining project budget modified by a
performance factor, often the cost. performance index described in Section
10.3.2.4. This approach is most often used when current variances are seen
as typical of future variances.
EAC ＝当前的实际费用加上经执行因子修改的剩余项目预算，执行因子为10.3.2.4 节中描述的费用执行指数。当将当前偏差看做未来偏差时，这种方法经常使用。
z EAC = Actual to date plus a new es timate for all remaining work. This
approach is most often used when past performance shows that the original
estimating assumptions were fundamental flawed, or that they are no longer
relevant due to a change in conditions.
EAC ＝当前的实际费用加上对所有剩余工作的新的估算。当过去的执行情况表明初始的估计假定有本质缺陷，或者由于条件的变化它们不在适合的情况下，这种方法经常使用。
z EAC = Actual to date plus remaining budget. This approach is most often
used when current variances are seen as atypical3and the project
management team's expectation is that similar variances will not occur in the
future.
EAC ＝当前的实际费用加上剩余的项目预算。当当前偏差是特例以及项目管理队伍希望类似的偏差不在未来发生时，这种方法经常使用。
Each of the above approaches may be th e correct approach for any given work
item.
对任何一个给定的工作项目，上述中的某一个可能是正确的方法。
.5 Lessons learned. The causes of variances, the reasoning behind the corrective
action chosen, and other types of lessons learned from cost control should be
documented so that they become part of th e historical database for both this project
and other projects of the performing organization.
.5 得到的教训。产生偏差的原因、选择纠正措施的推理以及其它类型的教训都应记录下来，它们成为执行组织的这个项目和其它项目的历史数据库。
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