工程经济学论文文献翻译Word格式.docx

工程经济学论文文献翻译Word格式.docx

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Introduction

Meetingfinancialobjectivesisaprimaryevaluationcriterioninassessingthesuccessofaconstructionproject.Relentlessmarketpressureschallengeconstructioncompaniestoreduceconstructioncostsandtoincreasevaluecreatedbythecapitalimprovementprocess.Numerouscostcomponentsaccountforthetotalcostofaparticularproject,includingbutnotlimitedtodesignfees,permitexpenses,financingcharges,landacquisition,andconstructioncosts.Theseprojectcostsarecommonlycategorizedaseitherdirectorindirectforcontracting,accounting,taxation,andotherpurposes.Literaturereportsthatthepercentageoftotalcostthatisindirectrangesfromlessthan10%toasmuchas40%ormore:

“ranges20%to40%”,“generally10%”,and“roughly21%”.Therefore,theconstructionindustryshouldandcandoanimprovedjobofestimating,controlling,andmanagingindirectconstructioncosts（IDCC）.

ThispaperreportsthefindingsofarecentlycompletedprojectfundedbytheConstructionIndustryInstitutethatexploresbestorinnovativepracticescurrentlyusedforhandlingIDCCinordertooffermutualandsharedbenefittoownersandcontractorsengagedincapitalimprovementprojects.Theobjectivesofthispaperareto

（1） 

defineIDCCtoshowhowcostscanbecategorizedandtheirprioritization;

（2） 

identifyleadingandinnovativeindustrypracticesforestimating,controlling,andmanagingIDCC;

and（3） 

establishacorrelationamongthelevelofeffortgiventoestimating,controlling,andmanagingIDCC（thatis,IDCCpractices）andkeymetricsofprojectoutcome.Theseobjectiveswereachievedby

（1） 

performinganextensiveliteraturereviewofIDCC;

conductinginterviewsandsurveysofindustryprofessionalsandprojects;

（3） 

statisticallyanalyzingthesurveyandinterviewresults.

Thebalanceofthepaperreportstheaforementionedmethodologyandconcludeswitharecapofmajorfindings,studylimitations,andrecommendationsforfutureresearch.

LiteratureReview

TheliteraturereviewonthetopicofIDCCresultedinnumerousdefinitionsforindirectcosts,yetonlyasingledefinitionwasidentifiedspecificallyforindirect 

construction 

costs.An“indirectconstructioncostcanbedefinedasacostthatcanbeidentifiedwithaconstructionprojectbutnotaspecificunitofproduction.Reviewofliteraturealsorevealedthattermssuchasgeneralconditions,generalrequirements,andprojectoverheadareoftenusedinterchangeablywithIDCC.Yet,theliteraturesuggeststhatthereisnotauniversallyacceptedcategorizationframeworkfortheconstructionindustrytopartitionconstructioncostsintodirectandindirectcategories.similarlyconcludedthatmanyinterpretationsareusedbycompaniesfordefiningindirectcosts.CollaborativeownersandcontractorswouldbenefitfromusingacommondefinitiontoproactivelydiscussIDCC.Further,asharedframeworkofIDCCenablesrobustorganizationofinternalprojectdataandforexternalbenchmarkingwithindustrypeers.

OperationalDefinitionforIDCC

Numerousfactorsaffectdefiningandpartitioningcostsintodirectandindirectgroupings.Assuch,itisunlikelythatanindustry-wideacceptanceofasingledefinitionorapproachwillbeadopted.However,anoperationaldefinitionforIDCCwouldprovideatoolforindustrypractitionerstofurtherunderstandIDCCcomponentsandtherebyincreasetrustamongcontractingparties.

Thescopeofthisresearchislimitedtotheinvestigationofindustrypracticesforestimating,controlling,andmanagingindirect 

costs,ratherthanallindirectcostsassociatedwithcapitalprojects.

Fig. 

1 

illustratesamatrixmodelforthecategorizationofprojectcosts—theshadedboxlabeled 

IndirectConstructionCosts 

isthefocusofthispaper.

TheoperationaldefinitionforIDCCiscomprisedofthreeparts:

alexicaldefinition,acategorizationframework,andanaggregatechartofaccounts.ThefollowinglexicaldefinitionisgivenforIDCC.

Indirectconstructioncosts（IDCC）areprojectexpensesincurredbytheprimaryconstructioncompanyinprovidingsupportivefunctionsandsharedgeneralresourceswhichare

（1） 

typicalforproperexecutionoffieldconstructionoperations,

（2） 

notaccuratelyorfeasiblyidentifiablewithasingledirectcostobject,e.g., 

adiscreteconstructionactivity,and（3） 

notincorporatedintoacomponentofthefinalphysicalimprovementsdeliveredtotheowner.Withfewexceptions,IDCCareonlyincurredduringthecourseofconstructionandonlyattheprojectlocation.Inmostcases,projectcostsareclearlyattributedtoandexpensedtoasingleconstructionprojectandtypicallynotacommonexpensesharedacrossnumerousseparateconstructionprojects.

IDCCPrioritization

Throughthedeliberationofsubjectmatterexperts,itwasdeemedprudenttofocusontheidentificationandrankingofafewkeyIDCCcategoriesbelievedtomostsignificantlyaffectprojectoutcomes.Therefore,56subjectmatterexpertswereaskedtoselectthefour“mostimportant,”theone“mostchallenging,”andtheone“mostwasteful”IDCCcategories,basedontheirownexperience.Theseindustryprofessionalscollectivelyhave987 

yearsofexperiencewithanaverageexperienceof18 

years.Ofthe56experts,62.5%representindustrialconstruction,12.5%primarilyworkinmanufacturingconstruction,and25%arefromthegeneralbuildingsector.

AParetochart（Fig. 

2）depictsthatfieldsupervision,majorconstructionequipment,projectmanagement,andscaffoldingwereselectedasthefourmostimportantIDCCcategories.

Fig.2. 

ParetoplotofrelativeimportanceofIDCCcategories

3 

showsthatscaffolding,fieldsupervision,andprojectmanagementweretheIDCCcategoriesselectedasthemostchallenging.ThissuggeststhatimprovementintheseareasmayfillaperformancegapincurrentIDCCpracticesandreducefrustrationformanyindustrypractitioners.

Basedontheresultsfromtheseprioritizationrankingsanddeliberationbytheindustryexperts,thisstudyfocusesonthefollowingfourkeyIDCCcategories:

majorconstructionequipment,construction,managementandsupervisorypersonnel,scaffolding,andtemporaryprovisions.Thetemporaryprovisionscategoryincludestemporaryfieldfacilities,temporaryroadsandparking,temporaryofficesandservices,andtemporaryenclosures.Thesesubcategoriesweregroupedtogetherbecausethepracticesforestimating,controlling,andmanagingthesecostsarecommon,accordingtothereportingsubjectmatterexperts.

Checklists,ProcessFlowcharts,andTools

data-collectioninterviewswiththe56subjectmatterexpertswasconductedtoobtainexplicitdescriptionsofeffectivepracticesusedinindustrytoestimate,control,andmanageIDCC.Informationcollectedthroughthedata-collectioninterviewsprovidedthenecessarydatatorigorouslydocumentthoseleadingindustrypracticesforestimating,controlling,andmanagingIDCCsuchthatrisks,schedules,andcostsareproperlyoptimizedforbothcontractorsandowners.Thiscollectionofempiricalfindingswasaggregatedintoanindustry-targetedguidebook, 

Playbookofleadingindustrypracticesforestimating,controlling,andmanagingindirectconstructioncosts 

.Intotal,thisresearchassembled,created,andpublished12empiricalchecklists,ninedetailedprocessflowcharts,and20practicaltoolsforestimating,controlling,andmanagingIDCC.

Thisresearchisbeneficialforowners,contractors,andconstructionmanagerswhowanttoimprovetheirpracticesforestimating,controlling,andmanagingIDCC.Itisnotintendedtoofferspecificsolutionsforanyparticularprojecttype,contractualarrangement,orprojectlocation.Instead,itoffersexamplesofprovenindustrypracticesandrecommendsrepresentativetoolsthatcanimprovecapitalprojectperformance.TheresearchfindingsincludepracticesforfourkeyIDCCcategoriesandareconsistentlyorganizedintothefollowingfourcomponents:

1.

ExplanationoftheIDCCcategory,whichincludesabriefoverviewofthecategory,includingdefinitionandrelevantissues.

2.

Considerationschecklists,whichenabledet