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挣值法外文翻译1.外文原文THE EARNED VALUE CONCEPTThe earned value concept (sometimes also called achieved value) compares several measures to obtain an overall picture of project status. The following are the three primary data requirements:BCWS: Budgeted Cost of Work Scheduled: This measure, also called the project plan, is developed at the outset of the project as it involves assigning to activities the amount budgeted (estimated) for every activity. Knowing the project schedule, it is possible to determine the amount of money budgeted relative to time. This is essentially the same as developing the cumulative cost curve discussed earlier.BCWP: Budgeted Cost of Work Performed: This is the earned value as it indicates what the budgeted costs are for the work that has actually been performed to date. Note that this represents the periodic worth of the work that is actually performed, based on the initial estimate, and has nothing to do with the actual costs incurred in performing the work. It requires making an assessment of the amount of work completed (time schedule) to date and then applying the appropriate budgeted amounts for this work.BAC: Budgeted Cost at Completion: This is the original cost estimate of the total cost of construction. It is ideally the total estimated cost to complete a project.EAC: Estimated Cost at Completion: This is the forecast of the total actual costs required to complete a project based on performance to date and estimates of future conditions.ACWP: Actual Cost of Work Performed: This is the measure that brings together the monitoring of both time schedule (work performed) and cost records (actual cost). It gives the actual costs to date. (Note that ACWS, Actual Cost of Work Scheduled, is not a component of the system, because if the work scheduled has not yet been performed, it is impossible to determine its actual cost!)Comparing the first (BCES) and last (ACWP) values to the earned value (BCWP) gives us an indica tion of “variances” from the expected.SV: Schedule Variances; BCWP-BCWS: Subtracting the budgeted cost of work scheduled from the budgeted cost of work performed provides an indication of schedule deviance in terms of dollars of work. The cost side of the system remains constant (using budgeted cost figures) so the difference between the two amounts must be due to schedule deviations alone .A negative value indicates that the project is behind schedule as the “value” of work performed is less than that schedule. This is shown graphically in Figure 10 .1.Note that the schedule deviance is presented in terms of dollars, while in reality this is an indication of project status in terms of scheduled time.SV=BCWP-BCWS (SV>0: ahead of schedule, SV<0: behind schedule)CV: Cost Variance: BCWP- ACWP: The difference between the budgeted costs of work performed clearly indicates the status of the project in terms of cost. The work performed provides the common unit of comparison. A negative CV indicates the project is over budget as the actual costs exceed the budgeted costs. This is shown graphically in Figure 10 .2.CV= BCWP- ACWP (CV>0:under budget, CV<0: over budge)These variances can be further expressed as ratios in percentage figures:% SV:% Schedule Variance: 100 × SV/BCWS: This ratio indicates the percentdeviation from the schedule based on budgeted cost values.% CV:% Cost Variance: 100 × CV/BCWP: This measure gives the percentagedeviation from the actual costs from what was budgeted for the work performed to date.P r o j e c t c o s t (d o l l a r s )Schedule variance in dollarsFigure 10.1 Earned Value Analysis Showing a Project that Is Ahead of ScheduleSimilarly, cost and schedule indicators can be measured as:SPI: Schedule Performance Index: BCWP/BCWS: This ratio provides a directrelationship between work performed and work scheduled based on budgeted costs. A value greater than 1.0 indicates that more work has been performed than was scheduled, and thus the project is ahead of schedule.SPI=BCWP/BCWS (SPI>1: ahead of schedule, SPI<1: behind schedule)CPI: Cost Performance Index: BCWP/ACWP: This ratio directly comparesbudgeted costs to actual costs based on work performed. A value greater than 1.0indicates that the budgeted amount of the work is higher than what it actually cost, and therefore the project is under budget. Since dollars are not represented in the CPI, the results are sometimes easier to interpret.CPI=BCWP/ACWP (CPI>1: under budget, CPI<1: over budget)It can be expected that these performance indices will show variations throughoutthe life of the project. Generally, it can be expected that the indices will be less than 1.0 early in the project and rise as the project progresses. This is due to start-up and“learning curve” factors that normally inhibit efficient operations early in a project. If calculated separately for each time period, the values may also show a ragged series of peaks and values. Calculating a cumulative index from project start to date shows asmoother transition and over time should approach 1.0 for a project that is close to schedule and budget.P r o j e c t c o s t (d o l l a r s )Figure 10.2 Earned Value Analysis Showing a Project that Is Over BudgetDetermining the status of percent complete of a project can also be accomplished with the variables already defined. The percent complete (PC) is simply the ratio BCWP/BAC, expressed as a percent. Note that this assessment merely defines the percent completion based on original estimates and is not influenced by actual cost figures. Another way of viewing earned value (BCWP) is gives in the following expression:Earned Value=(PC)×(BAC)The percent completion can be compared with the expected or anticipated percent completion at a given point in time. The planned percent complete (PPC) is derived at a point in time with the ratio BCWS/BAC, expressed as a percent. The PPC is easy to grasp as a measure of the project status when compared to the PC. For example, if the PPC is determined to be 60% and the PC is determined to be 65%, it is clear that the project is running ahead of schedule.Information on the cost index and how it has changed over time can be used to forecast what the costs will be at the end of the project, referred to as Estimated at Completion (EAC). The forecast of the EAC can also be obtained at a given point in time with the variables that have already been defined. A simple computation of the EAC at a given point in time is computed as follows:EAC=ACWP+ (BAC-BCWP) where BAC-BCWP represents unearned hoursThe EAC is the latest revised of the total cost of the project and can be compared to the BAC (original estimated project cost) to determine an estimated At Completion Variance (ACV). Since the EAC is based on costs incurred to date, this estimate will be accepted as being more accurate than the BAC. The ACV is a simple computation and provides an estimate of the amount (ACV-EAC). Id ACV>1, the project is expected to overrun or exceed the budget. Because of the importance of the value of ACV, it is important that the determination of EAC be as accurate as possible. The projection of EAC may use a cumulative average CPI, the CPI for the most recent period, or some other selected figure. Applying the selected CPI ratio to the BAC value will yield an estimated EAC (EAC=BAC/CPI).ExampleA simple problem will help to illustrate the application of the principles of earned value.A project has been defined that consists of 12 activities (each requires one month to complete) for which the estimated costs and durations have been defined (see Figure 10.3).The project costs are estimated to $257,000(BAC = sum of the costs of all activities). The project is scheduled to be completed in six months. After three and a half months, the site work, excavation, foundation, fencing, and rough electrical work are completed. The framing is one-half complete, the rough plumbing is three-fourths complete, and the paving is half complete. The incurred costs to date are$152,000.What is the status of this project in terms of the schedule and the budget?ACWP = $152,000 (given)BCWS = ($22,000+$30,000+$50,000+$10,000+$18,000)+1/2×($40,000+$6,000+$16,000) = $161,000BCWP = ($22,000+$30,000+$50,000+$10,000+$6,000)+1/2×($40,000)+$3/4($16,000) +1/2×($18,000)=$159,000Project status:Schedule Variance = BCWP-BCWS = $159,000-$161,000=-$2,000SPI = BCWP/ BCWS = $159,000/$161,000=0.99% Schedule Variance: 100×SV/ BCWS = 100×($2,000/$161,000)=-1.2%Slightly behind scheduleCost Variance = BCWP- ACWP = $159,000-$152,000=$7,000CPI = BCWP/ACWP = $159,000/$152,000=1.05% Cost Variance:100×CV/BCWP =100×($7,000/$159,000)=+4.4%Below budgetPercent Complete = BCWP/BAC×100%=$159,000/$257,000×100%=62% completeEAC = ACWP + (BAC- BCWP) =$152,000 +($257,000-$159,000)=$250,000Figure 10.3 Schedule of Activities and Their Associated CostsAlthough the project is slightly behind schedule, it is performing under budget. The project is currently at the 62% completion stage and is estimated to be completed for a revised estimated cost of $250,000, a decrease from the original estimate.2.外文翻译挣值法的概念挣值法的概念（有时也被称为实现价值）比较几种措施获得一个全面的了解项目状态。
附件挣得值分析法应用管理办法第一章目的第一条费用、进度控制是工程管理的核心内容，为进一步加强项目管控力度，强化项目成本管理，提高项目盈利水平，结合目前各在建项目的实际情况及管理水平，特制定本办法。
第二条旨在通过挣得值法在项目上的应用，以及项目部通过对比实际施工进度和经工程师批准的施工总体进度计划，实际费用执行情况和计划工作量的预算费用之间存在的偏差，及时发现问题，分析原因，采取纠偏措施，并对工程未来的趋势进行预测，以指导项目进度/费用的控制和管理，进而反映项目管理、技术水平的高低。
第二章定义第三条挣得值分析法（Earned Value Analysis）又称为赢得值法或偏差分析法。
挣得值分析法是对项目进度和费用进行综合控制的一种有效方法，并在国际工程项目实施中广泛使用。
第四条挣得值法的核心是将项目在某一给定时间所应完成计划指标、完成状况和资源耗费等进行综合度量，从而能准确描述项目的进展状态。
第五条挣得值法的特点是可以预测项目可能发生的工期滞后时间和费用超支额，从而及时采取纠偏措施，为项目管理和控制提供有效手段。
第三章三个基本参数第六条拟完工程计划费用BCWS（Budgeted Cost for Work Scheduled）（国内称之为“计划投资额”）即根据工程师批准认可的总体进度计划安排在某一给定时间所应完成的工程内容的计划费用（但合同总金额中包含的由业主控制的项目，是否发生及发生的额度具有很大的不确定性，在做BCWS曲线时予以扣除，如增值税、应急费用、价格调整预备费、备用金、暂定金、计日工等）。
计算公式为：BCWS=计划工程量×工程量清单相对应的合同单价（如单价里含增值税应扣减增值税）。
BCWS 反映进度计划应当完成的计划费用，它在工程实施过程中应保持不变，除非合同有重大变更。
如果此变更较大地影响了工程的进度和费用，并经过了工程师书面批准认可，相应的BCWS也可做相应的修改，并将修改后的数据及时反馈到工程管理部和财务审计部。
浅析挣值法及其在项目成本控制中的应用摘要：挣值分析属于行为测量的方法之一。
通过综合成本、时间安排与控制范围等用来预测工程行为与完工日期，因此挣值管理被看做是“提前警告”的项目与工程管理手段，它可以使管理人员在出现问题前对问题识别与控制，同时能够更优质、更及时地对工程按照预算进行管理与控制。
关键词：挣值成本管理与控制项目施工一、挣值理论挣值理论分析属于行为测量的方法之一。
它是项目管理的一种方法，主要用于项目成本和进度的监控。
挣值管理可以看做是“提前警告”的项目与工程管理手段，它可以使管理人员在问题变得难以处理之前进行问题识别与控制。
同时，能够更优质、更及时地对工程按照预算进行管理与控制。
二、挣值理论概念起源1995年，以国家安全行业协会（nsia）为代表的私营企业被允许评估挣值标准的效用。
通过深入调查，nsia提出了自己的标准版本，此标准对工程管理更加灵敏。
此行业标准被称为挣值管理系统，美国国防部于1996年批准了此标准的应用。
三、挣值管理相关术语阐述挣值管理的使用涉及到三个量，这三个量形成了成本行为测量的基石。
它们分别为计划工作的预算成本或者计划值、完成工作的预算成本或者挣值与完成工作的实际成本或者实际成本。
以上三个参数定义如下：1）计划工作的预算成本或者计划值：项目实施过程中某一时点计划要求完成的工作量所需要的投入或花费的成本值。
2）完成工作的预算成本或者挣值：已完成的工作预算及户外工作完成部分预算总和。
3）完成工作的实际成本或者实际成本：在规定的时间段内完成的工作所产生的实际费用。
从以上所述及的三个参数中，项目管理人员可以决定其总量预算以及制定项目进度与成本行为，同时它还能提供完成项目的预期成本。
下面对记录成本与进度以及项目预算的其他一些参数做一些说明：绩效测量基线：每阶段计划工作预算成本的总和，用来计算总工程持续期间阶段成本。
pmb形成了阶段性预算计划，通过此计划来测量工程绩效。
完成之预算：项目支配的所有预算总额。
