. The concept of the PCMS is described with the hardware, software and functional management checklists.
It is important that the functions of project cost control, that is, project financial accounting and forecasting, is not confused with the parent organization’s corporate finance and accounting function. This paper also attempts to highlight the comparison between them and the key reasons why PCMS is important, even though a company has already got a sophisticated financial and accounting system.
The PCMS means the entire complex of forms, procedures, processing steps and reports designed to capture and release information concerning the status of a project’s future capital cost. The PCMS differs significantly from the financial code or chart of accounts in the traditional corporate Financial Information System (FIS). In the FIS, an account is a permanent repository for the collection of various types of historic cost. The purpose of each FIS account determines its types, such as paying particular bills, recording payroll payments and deductions, classifying asset purchases, and so on. This is why the FIS does not suit project management’s purpose.
In addition, unlike the corporate FIS, the PCMS essentially ignores calendar time as a criterion. Instead, it focuses on final project cost and the staged components that lead up to that end figure. In other words, the thrust of the reporting function of the system is less on the actual and historical and more on the future.
Key Words: Cost Classes, Cost Types, Project Budget, Committed Cost, Project Cost Management System
1 定義
本文將深入淺出地介紹一套專業(yè)的項(xiàng)目費(fèi)用控制方法和如何運(yùn)用信息化系統(tǒng)來充分體現(xiàn)該方法。其定義中有以下幾個特征:
Ø 建設(shè)項(xiàng)目:指一個固定資產(chǎn)投資項(xiàng)目,需要一定量的投資,按照一定程序,在一定時間內(nèi)完成,并符合質(zhì)量要求,以形成固定資產(chǎn)為明確目標(biāo)的一次性
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