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1、（成本管理）评估成本控制系统文献翻译原文：AssessmentofcostcontrolsystemsThemostimportantfunctionthatfacilitatesconstructionorganizationstoaccomplishprofitmaximizationiscostcontrol.However,theabsenceofawellestablishedcostcontrolsystemhascausedfailurestomanyThaicontractorsespeciallyduringthecurrenteconomicrecessionperiod.
2、Tocomprehensivelyunderstandcostcontrolsystemsinpractice,thisstudytheoreticallyassessedeffectivenessaswellasthedeficienciesofthetraditionalsystemstheeffectivesystems.Inaddition,bycontrastingwhatarefoundineffectivesystemsbutnotfoundintraditionalsystems,criticalattributesmostcontributingtothesystemssuc
3、cessfulnesswereidentifiedsothattheimprovementstepscanbesuitablyprioritized.Thevalidatedfindingsindicatedremarkablecontrastsbetweentraditionalandeffectivesystems.Twocriticalaspects,includingadvancementofcostcontrolframeworkandsystematicparticipationofsitepersonnelincostcontrol,werefoundtobethemajordi
4、fferences.Interestingly,similarconditionswereencounteredinvariouscountriessuchasGreece,PakistanandAustralia;hencesuggestionsfromthisstudycouldbeinternationallyuseful.Inactuality,contractorsperceivecostcontrolasapre-requisitefactortowardsprofitmaximization.AnunprecedentedgrowthintheThaiconstructionin
5、dustrysincethelate1980shadrotatedthemarkettobethecontractorsinwhichhighprofitmargincouldbefacilelyaccommodatedinbidquotation.Arollofforthcomingprojectscontinuallyofferedandcontractedwithoutintermissionthusallowedcontractorstoluxuriateinadvancedpaymentandcreditfromsuppliers.Thishealthycashflowsituati
6、on,unfortunately,couldbepredominantoverrealprofitmaterialization.ActualsymptomsofunsystematiccostcontrolinmostThaiconstructioncompanieshavebeenconcealeduntilapparentrecessionoftheeconomyin1997.SeveredeclinationoftheThaiGDPandconstructiongrowthratesshownhasgivenrisetobusinessfailuresinmanyorganizatio
7、ns.Equallyworse,fortheotherssurviving,extremityofnightmaresintheultimatelylow-demandmarketisstillunpredictable.CostcontrolsystemDespiteextensiveliteraturesreviewedincostcontrol,anintegratedviewofthesystemwasnotportrayed.Thesystemfunctionsweremostlydiscussedinisolatedfashion,forinstance,estimatingbud
8、geting,monitoringandanalysing,andreporting.Furthermore,mostpreviousresearchworksconcentratedmoreontheoreticalconceptsratherthanoperationinthereal-complicatedenvironment.Applyingasynergeticapproach,theintegratedviewofthecostcontrolsystemisproposedtoenhancevalueofpastefforts.Asamainframework,thecostco
9、ntrolsysteminthispaperisdefinedasakindofinformationsystemthataimstoprovidemanagementwithtimelyandaccuratecostinformationsothattimelypropercorrectiveactionscanbetaken.Inaddition,managementinformationcanbestoredinahistoricaldatabaseand,inturn,servesasafeedbackforfutureestimation.Thesystemconsistsofthr
10、eemainparts,namely,costcontrolframework,costcontrolfunctionsandmanagementinformation.Tosolidifyaspecificsetofobjectives,apre-surveyofexistingcostcontrolsystemsinThailarge-scaleconstructionorganizationswasprimarilyconducted.Acontactlistofthetop100organizationsintermsofturnoverwasachievedthroughcollab
11、orationwiththeThaiContractorsAssociation(TCA).Eachcontracteverhandledbytheseorganizationscoversaprojectareaequivalenttoover30000orhasapproximatevalueofmorethan100millionBaht(3million$US).Introductorylettersweresenttothetop100contractorsrequestingassistanceonthepreliminarysurveyoftheircostcontrolsyst
12、ems.Telephoneinterviewswerefollowedup.Twofocalpointsregardingtherecentdevelopmentofcostcontrolsystemandthesystemsabilitytoindicatetheon-goingcoststatusofeachworkitemwereinvestigated.Theresultelaboratedindicatedthatthecostcontrolsystemsinmostorganizationshavenotbeenchangedmuchfromthepast.Outof100orga
13、nizations,onlyfivehaveinitiatedadevelopmentplanandonlytwoofthemhavesuccessfullyimplementedtheircostcontrolsystems.Baseduponthisfinding,twotypesofthesystemcanbecategorized.First,thetraditionalsystem,commonlyfoundinmostorganizations,isthesystemthathasneverbeenseriouslydevelopedandimplemented.Secondly,
14、theeffectivesystemisthesystemthathasbeenseriouslyandcontinuouslyimproveduntilmanagementinformationthatfacilitatesdecisionmakingfortimelyandpropercorrectiveactionsaswellasestimatingprocessinfutureprojectscanbeobtained.Thistypeofsystem,unfortunately,isexceptionallyfoundinafeworganizations.ObjectivesTo
15、achievebetterunderstandingofhowtheexistingsystemsinrealpracticesarebeingoperatedandtherebyformulatefocalaspectsforimprovement,thespecificobjectivesofthispaperwereto:Conductacomparativeassessmentbetweentraditionalandeffectivecostcontrolsystemsinaccordancewiththeintegratedsystemviewincludingcostcontro
16、lframework,costcontrolfunctionsandmanagementinformation.Identifycriticalattributesthatmostcontributetothesystemsuccessfulnessbycontrastingwhatarefoundineffectivesystemsbutnotfoundintraditionalsystems.MethodologyQualitativeresearch,particularlycasestudy,thatpersuadesthroughrichdepictionandstrategiccomparisonacrosscases(Firestone,1987),waschosenasthekeymethodologyinthisstudy.Forcasessampling,thetheorybasedandtypicalcasestrat
