1、原文ASSESSMENTOFCOSTCONTROLSYSTEMSTHEMOSTIMPORTANTFUNCTIONTHATFACILITATESCONSTRUCTIONORGANIZATIONSTOACCOMPLISHPROFITMAXIMIZATIONISCOSTCONTROLHOWEVER,THEABSENCEOFAWELLESTABLISHEDCOSTCONTROLSYSTEMHASCAUSEDFAILURESTOMANYTHAICONTRACTORSESPECIALLYDURINGTHECURRENTECONOMICRECESSIONPERIODTOCOMPREHENSIVELYUNDE
2、RSTANDCOSTCONTROLSYSTEMSINPRACTICE,THISSTUDYTHEORETICALLYASSESSEDEFFECTIVENESSASWELLASTHEDEFICIENCIESOFTHETRADITIONALSYSTEMSTHEEFFECTIVESYSTEMSINADDITION,BYCONTRASTINGWHATAREFOUNDINEFFECTIVESYSTEMSBUTNOTFOUNDINTRADITIONALSYSTEMS,CRITICALATTRIBUTESMOSTCONTRIBUTINGTOTHESYSTEMSSUCCESSFULNESSWEREIDENTIF
3、IEDSOTHATTHEIMPROVEMENTSTEPSCANBESUITABLYPRIORITIZEDTHEVALIDATEDFINDINGSINDICATEDREMARKABLECONTRASTSBETWEENTRADITIONALANDEFFECTIVESYSTEMSTWOCRITICALASPECTS,INCLUDINGADVANCEMENTOFCOSTCONTROLFRAMEWORKANDSYSTEMATICPARTICIPATIONOFSITEPERSONNELINCOSTCONTROL,WEREFOUNDTOBETHEMAJORDIFFERENCESINTERESTINGLY,S
4、IMILARCONDITIONSWEREENCOUNTEREDINVARIOUSCOUNTRIESSUCHASGREECE,PAKISTANANDAUSTRALIAHENCESUGGESTIONSFROMTHISSTUDYCOULDBEINTERNATIONALLYUSEFULINACTUALITY,CONTRACTORSPERCEIVECOSTCONTROLASAPREREQUISITEFACTORTOWARDSPROFITMAXIMIZATIONANUNPRECEDENTEDGROWTHINTHETHAICONSTRUCTIONINDUSTRYSINCETHELATE1980SHADROT
5、ATEDTHEMARKETTOBETHECONTRACTORSINWHICHHIGHPROFITMARGINCOULDBEFACILELYACCOMMODATEDINBIDQUOTATIONAROLLOFFORTHCOMINGPROJECTSCONTINUALLYOFFEREDANDCONTRACTEDWITHOUTINTERMISSIONTHUSALLOWEDCONTRACTORSTOLUXURIATEINADVANCEDPAYMENTANDCREDITFROMSUPPLIERSTHISHEALTHYCASHFLOWSITUATION,UNFORTUNATELY,COULDBEPREDOMI
6、NANTOVERREALPROFITMATERIALIZATIONACTUALSYMPTOMSOFUNSYSTEMATICCOSTCONTROLINMOSTTHAICONSTRUCTIONCOMPANIESHAVEBEENCONCEALEDUNTILAPPARENTRECESSIONOFTHEECONOMYIN1997SEVEREDECLINATIONOFTHETHAIGDPANDCONSTRUCTIONGROWTHRATESSHOWNHASGIVENRISETOBUSINESSFAILURESINMANYORGANIZATIONSEQUALLYWORSE,FORTHEOTHERSSURVIV
7、ING,EXTREMITYOFNIGHTMARESINTHEULTIMATELYLOWDEMANDMARKETISSTILLUNPREDICTABLECOSTCONTROLSYSTEMDESPITEEXTENSIVELITERATURESREVIEWEDINCOSTCONTROL,ANINTEGRATEDVIEWOFTHESYSTEMWASNOTPORTRAYEDTHESYSTEMFUNCTIONSWEREMOSTLYDISCUSSEDINISOLATEDFASHION,FORINSTANCE,ESTIMATINGBUDGETING,MONITORINGANDANALYSING,ANDREPO
8、RTINGFURTHERMORE,MOSTPREVIOUSRESEARCHWORKSCONCENTRATEDMOREONTHEORETICALCONCEPTSRATHERTHANOPERATIONINTHEREALCOMPLICATEDENVIRONMENTAPPLYINGASYNERGETICAPPROACH,THEINTEGRATEDVIEWOFTHECOSTCONTROLSYSTEMISPROPOSEDTOENHANCEVALUEOFPASTEFFORTSASAMAINFRAMEWORK,THECOSTCONTROLSYSTEMINTHISPAPERISDEFINEDASAKINDOFI
9、NFORMATIONSYSTEMTHATAIMSTOPROVIDEMANAGEMENTWITHTIMELYANDACCURATECOSTINFORMATIONSOTHATTIMELYPROPERCORRECTIVEACTIONSCANBETAKENINADDITION,MANAGEMENTINFORMATIONCANBESTOREDINAHISTORICALDATABASEAND,INTURN,SERVESASAFEEDBACKFORFUTUREESTIMATIONTHESYSTEMCONSISTSOFTHREEMAINPARTS,NAMELY,COSTCONTROLFRAMEWORK,COS
10、TCONTROLFUNCTIONSANDMANAGEMENTINFORMATIONTOSOLIDIFYASPECIFICSETOFOBJECTIVES,APRESURVEYOFEXISTINGCOSTCONTROLSYSTEMSINTHAILARGESCALECONSTRUCTIONORGANIZATIONSWASPRIMARILYCONDUCTEDACONTACTLISTOFTHETOP100ORGANIZATIONSINTERMSOFTURNOVERWASACHIEVEDTHROUGHCOLLABORATIONWITHTHETHAICONTRACTORSASSOCIATIONTCAEACH
11、CONTRACTEVERHANDLEDBYTHESEORGANIZATIONSCOVERSAPROJECTAREAEQUIVALENTTOOVER30000ORHASAPPROXIMATEVALUEOFMORETHAN100MILLIONBAHT3MILLIONUSINTRODUCTORYLETTERSWERESENTTOTHETOP100CONTRACTORSREQUESTINGASSISTANCEONTHEPRELIMINARYSURVEYOFTHEIRCOSTCONTROLSYSTEMSTELEPHONEINTERVIEWSWEREFOLLOWEDUPTWOFOCALPOINTSREGA
12、RDINGTHERECENTDEVELOPMENTOFCOSTCONTROLSYSTEMANDTHESYSTEMSABILITYTOINDICATETHEONGOINGCOSTSTATUSOFEACHWORKITEMWEREINVESTIGATEDTHERESULTELABORATEDINDICATEDTHATTHECOSTCONTROLSYSTEMSINMOSTORGANIZATIONSHAVENOTBEENCHANGEDMUCHFROMTHEPASTOUTOF100ORGANIZATIONS,ONLYFIVEHAVEINITIATEDADEVELOPMENTPLANANDONLYTWOOF
13、THEMHAVESUCCESSFULLYIMPLEMENTEDTHEIRCOSTCONTROLSYSTEMSBASEDUPONTHISFINDING,TWOTYPESOFTHESYSTEMCANBECATEGORIZEDFIRST,THETRADITIONALSYSTEM,COMMONLYFOUNDINMOSTORGANIZATIONS,ISTHESYSTEMTHATHASNEVERBEENSERIOUSLYDEVELOPEDANDIMPLEMENTEDSECONDLY,THEEFFECTIVESYSTEMISTHESYSTEMTHATHASBEENSERIOUSLYANDCONTINUOUS
14、LYIMPROVEDUNTILMANAGEMENTINFORMATIONTHATFACILITATESDECISIONMAKINGFORTIMELYANDPROPERCORRECTIVEACTIONSASWELLASESTIMATINGPROCESSINFUTUREPROJECTSCANBEOBTAINEDTHISTYPEOFSYSTEM,UNFORTUNATELY,ISEXCEPTIONALLYFOUNDINAFEWORGANIZATIONSOBJECTIVESTOACHIEVEBETTERUNDERSTANDINGOFHOWTHEEXISTINGSYSTEMSINREALPRACTICES
15、AREBEINGOPERATEDANDTHEREBYFORMULATEFOCALASPECTSFORIMPROVEMENT,THESPECIFICOBJECTIVESOFTHISPAPERWERETOCONDUCTACOMPARATIVEASSESSMENTBETWEENTRADITIONALANDEFFECTIVECOSTCONTROLSYSTEMSINACCORDANCEWITHTHEINTEGRATEDSYSTEMVIEWINCLUDINGCOSTCONTROLFRAMEWORK,COSTCONTROLFUNCTIONSANDMANAGEMENTINFORMATIONIDENTIFYCR
16、ITICALATTRIBUTESTHATMOSTCONTRIBUTETOTHESYSTEMSUCCESSFULNESSBYCONTRASTINGWHATAREFOUNDINEFFECTIVESYSTEMSBUTNOTFOUNDINTRADITIONALSYSTEMSMETHODOLOGYQUALITATIVERESEARCH,PARTICULARLYCASESTUDY,THATPERSUADESTHROUGHRICHDEPICTIONANDSTRATEGICCOMPARISONACROSSCASESFIRESTONE,1987,WASCHOSENASTHEKEYMETHODOLOGYINTHI
17、SSTUDYFORCASESSAMPLING,THETHEORYBASEDANDTYPICALCASESTRATEGIESPROPOSEDBYKUZEL1992ANDPATTON1980WASGROUNDFORSELECTINGTHECASESOFEFFECTIVEANDTRADITIONALCOSTCONTROLSYSTEMS,RESPECTIVELYBESIDES,THEMULTIPLECASESTRATEGYYIN,1991THATCANADDCONFIDENCETOFINDINGSWASALSOAPPLIEDBECAUSEOFTHECLASSIFIEDNATUREOFCOSTINFOR
18、MATION,MOSTORGANIZATIONS,UNFORTUNATELY,WERERELUCTANTTOALLOWRESEARCHERSANINDEPTHINVESTIGATIONTWOORGANIZATIONSTHATQUALIFIEDASTRADITIONALSYSTEMSWEREVOLUNTEERSANDTHETWOORGANIZATIONSTHATQUALIFIEDASEFFECTIVESYSTEMSWEREPERSUADEDTOPARTICIPATEINTHEASSESSMENTTHEPROFILESOFTHESAMPLEDORGANIZATIONSARESHOWNINTABLE
19、2ITSHOULDBENOTEDTHATTHENAMESOFTHECASESHAVEBEENCHANGEDBYRANDOMLYASSIGNEDTHESEQUENCEA,B,C,DFORCONFIDENTIALITYANDUNBIASEDANALYSISMEASUREIDENTIFICATIONANDSYSTEMASSESSMENTBASEDONTHEINTEGRATEDVIEWOFTHECOSTCONTROLSYSTEMSHOWNIN,THISSECTIONSELECTIVELYELABORATESSUBSTANTIALASPECTSANDESSENCEOFEACHCOMPONENT,THER
20、EBYIDENTIFYINGMEASURESTHATENABLESYSTEMEVALUATIONTOMAINTAINCONTINUITY,COMPARATIVEDISCUSSIONOFTHEASSESSEDRESULTSAMONGTHEFOURCASESISALSOPRESENTEDTHISSECTIONCONSISTSOFTWOMAINPARTSINCLUDING1COSTCONTROLFRAMEWORK,AND2COSTCONTROLFUNCTIONSANDMANAGEMENTINFORMATIONCOSTCONTROLFRAMEWORKTHISPARTCONSISTSOFTHREESUB
21、STANTIALFACTORS,NAMELYWORKBREAKDOWNSTRUCTUREWBS,COSTCODEANDEARNEDVALUECONCEPTTHEESSENCEOFTHESEFACTORSWASWIDELYDISCUSSEDBYMANYRESEARCHERSITISWELLACCEPTEDTHATTHESEFACTORSMUSTBEAPPROPRIATELYEMPLOYEDASACRITICALFRAMEFORCOSTCONTROLSYSTEMWITHWELLESTABLISHEDFRAMEWORK,MANAGEMENTCANSYSTEMATICALLYMANAGETHEPROJ
22、ECTINSMALLMANAGEABLEFASHIONANDWILLNOTBEOVERWHELMEDBYINFORMATIONEXPLOSIONDURINGCONSTRUCTIONPHASEAPATTERNOFPROPERCOSTCONTROLFRAMEWORKISILLUSTRATEDWORKBREAKDOWNSTRUCTUREATASKORIENTEDFAMILYTREEOFACTIVITIESWIDELYKNOWNASWBSISINDISPENSABLEFORPROJECTCOSTCONTROLUNEMPLOYMENTORIMPROPERDESIGNOFTHISSTRUCTURECANC
23、AUSEACHAINOFDEFICIENCIESINALLCOSTCONTROLFUNCTIONSCOMMENCINGWITHESTIMATINGANDBUDGETING,WORKITEMSMAYBEDUPLICATED,OVERLOOKED,ORSHELTERINADEQUATEDETAILSTHISINEFFECTIVECONTROLREFERENCE,THEREFORE,CANNOTBESERVEDASAGUIDELINEFORSYSTEMATICMONITORINGASWELLASCOMPREHENSIVEANALYSINGFINALLY,ANEVALUATIONOFPROJECTOU
24、TCOMEANDESTABLISHMENTOFHISTORICALCOSTDATACANALSOBEINEFFECTIVESYSTEMATICSTRUCTURETHEPROJECTMUSTBEPARTITIONEDINTOMANAGEABLEELEMENTSOFWORKFORWHICHBUDGETSANDEXPENDITURESCANBESYSTEMATICALLYCONTROLLEDFORMATIONOFTHEWBSMUSTBEGINBYSUBDIVIDING,ORPARTITIONINGTHEPROJECTOBJECTIVEINTOSUCCESSIVELYSMALLERWORKELEMEN
25、TSUNTILTHELOWESTLEVELTOBEREPORTEDONORCONTROLLEDISREACHEDCOMPLIANCEWITHACCOUNTINGCODEWHENANACCOUNTINGSYSTEMISINTEGRATEDWITHINTHECOSTCONTROLSYSTEM,NOTONLYDATAPROCESSINGCANBESUBSTANTIALLYSPEEDEDUPBUTALSOMANYFRAUDSCANBEAVOIDEDFORINSTANCE,THEACCOUNTPAYABLECHECKINGSYSTEMCANDIRECTLYVERIFYWHETHERINVOICESOFE
26、ACHWORKITEMARESTILLUNDERBUDGETANDSHOULDBEPAIDORNOTFURTHERMORE,ACCOUNTREPORTSGENERATEDATHEADOFFICEANDJOBCOSTREPORTSGENERATEDATSITECANBECROSSCHECKEDFORENSURINGACCURACYCOSTSTATUSIFTHECOMPANYEMPLOYSTHEEARNEDVALUECONCEPT,COSTSTATUSATAGIVENPROGRESSCANBEIDENTIFIEDTHECOSTSTATUSCANBEDEFINEDASCOSTSTATUSEARNED
27、VALUETOTALACTUALEXPENDITUREUSEDTOACCOMPLISHAGIVENEARNEDPROGRESSWHENPOSITIVEVALUEUNDERRUN,NEGATIVEVALUEOVERRUN,ANDEARNEDVALUEBUDGETUNITPRICEXACTUALQUANTITYINPLACEBYIDENTIFYINGTHECOSTSTATUS,MANAGEMENTGAINSANINSIGHTONWHETHERANDHOWMUCH,ATAGIVENPROGRESS,THETOTALACTUALEXPENDITUREOFEACHITEMHASBEENOVERORUND
28、ERTHEESTABLISHEDBUDGETATAGIVENPROGRESS,THECOSTSTATUSCANBEIDENTIFIEDBEFORETHEFINISHINGOFTHEWORKITEMSOTHATTIMELYPROPERCORRECTIVEACTIONSCANBETAKENBEFOREBEINGTOOLATESIGNIFICANTLY,ANEFFECTIVEREPORTFORMATSHOULDCONTAINBOTH1COMPARISONAMONGACTUALQUANTITYINPLACEORPERCENTPROGRESS,BUDGETANDTOTALACTUALEXPENDITUR
29、ETHATISUSEDTOACCOMPLISHTHEEARNEDPROGRESS,AND2CALCULATEDEARNEDVALUEANDCOSTSTATUSCOSTCONTROLFUNCTIONSREFERRINGTOTHEPREVIOUSPART,THEASSESSMENTOFTHECONTROLFRAMEWORKPROBABLYENABLESTHEAUTHORTOSUMMARIZEEFFECTIVENESSASWELLASDEFICIENCIESOFEACHAUDITEDSYSTEMHOWEVER,TOACQUIREMORECONFIDENCEANDARICHERPICTURE,ASSE
30、SSMENTOFEACHCONTROLFUNCTIONHASTOBETAKENINTOACCOUNTSUBJECTEDTORESEARCHCONSTRAINTS,EFFORTSSPENTINTHISSECTIONDIDNOTTRYTOCOPEWITHALLEXCESSIVEDETAILINREALPRACTICES,YETITVALUABLYCOVERSALLCRITICALASPECTSTHISPARTBROKEDOWNINTOSEVENSUBSECTIONSCONSISTINGOFONESUPPORTEDFUNCTIONESTIMATINGANDSIXFUNCTIONSFORCOSTCON
31、TROLBUDGETING,MONITORING,ANALYSING,REPORTING,CORRECTIVEACTION,ANDPOSTEVALUATINGTHECOSTCONTROLFUNCTIONBREAKDOWNSTRUCTURESHOWNILLUSTRATESMAJORCOMPONENTSINEACHFUNCTIONADVANCEMENTOFCOSTCONTROLFRAMEWORKTHERESULTSINDICATEDTHATCONTROLFRAMEWORKAPPLIEDINTHEEFFECTIVESYSTEMINCORPORATEDMOREADVANCEDTHEORETICALFR
32、AMEWORKTHANTHEINEFFECTIVESYSTEMTHREECRITICALADVANCEMENTSWEREFOUNDTOBESUCCESSFULCONTRIBUTIONSFOREFFECTIVESYSTEMFUNCTIONSFIRST,ONEINTEGRATEDCONTROLFRAMEWBSANDCBSSHELTERINGADEQUATELEVELOFDETAILFACILITATESMONITORINGOFACTUALEXPENDITURESOFEACHWORKITEMINTERMSOFACTIVITYPROGRESSSECONDLY,INCORPORATEDWITHAPPLI
33、CATIONOFTHEEARNEDVALUECONCEPT,COSTSTATUSCANBEIDENTIFIEDBEFOREFINISHINGOFEACHWORKITEM,THUSALLOWINGTIMELYANDPROPERCORRECTIVEACTIONSTHIRDLY,THEINTEGRATIONOFANACCOUNTINGSYSTEMWITHINTHECOSTCONTROLSYSTEMNOTONLYSUBSTANTIALLYSYNCHRONIZESONSITEANDHEADOFFICEDATATRANSFERRINGBUTALSOENSURESACCURACYANDCONSISTENCY
34、OFTHECONTROLMECHANISMSYSTEMATICPARTICIPATIONOFSITEPERSONNELINCOSTCONTROLANOTHERCRITICALDIFFERENCEBETWEENEFFECTIVEANDINEFFECTIVESYSTEMSISSYSTEMATICPARTICIPATIONOFSITEPERSONNELINCOSTCONTROLTHEEFFECTIVESYSTEMINVOLVINGPARTICIPATIONOFPROJECTMANAGERSITEINTHEDECISIONFORBUDGETALLOCATIONENABLESINACHIEVINGARE
35、ALISTICBUDGETANDTRANSFERRINGTHEGOALSOFTHECOMPANYTOONSITEMANAGEMENTTHEN,CLARITYOFSITERESPONSIBILITIESINMONITORING,ANALYSINGANDREPORTINGTHECOSTSTATUSDOMOTIVATESITEPERSONNELTOCONSCIOUSLYEXERCISECORRECTIVEACTIONSONDAILYBASISINVIEWOFTHEWHOLESYSTEM,THERESULTSOFTHECASESTUDIESCLEARLYSHOWEDTHATBOTHORGANIZATI
36、ONSWITHINEFFECTIVECONTROLFRAMEWORKALSODONOTENCOURAGETHESITEPARTICIPATIONPROGRAMMEPRACTICALLY,THEHEADOFFICEDOESNOTLETSITEPERSONNELKNOWTHEBUDGETANDASSIGNSTHEMCONTROLONLYINTERMSOFQUANTITYFORCOSTMONITORING,ANALYSINGANDREPORTING,THERESPONSIBILITYISTAKENBYACCOUNTANTSWHOCANGENERATEINFORMATIONBASEDONBILLSAN
37、DINVOICESASARESULT,THEGENERATEDCOSTINFORMATIONCANNOTREFLECTTHEREALONSITESITUATIONANDCANNOTPROVIDEGREATBENEFITSTOMANAGEMENTTOTAKEPROPERANDTIMELYCORRECTIVEACTIONSONTHEOTHERHAND,THEOTHERSWITHEFFECTIVECONTROLFRAMEWORKALSOHAVESYSTEMATICPARTICIPATIONOFSITEPERSONNELINCOSTCONTROL,WHICHUNDOUBTEDLYCONTRIBUTES
38、TOTHEGOALACHIEVEMENTTOIMPROVETHEINEFFECTIVESYSTEM,THEFIRSTAPPROPRIATEPACEWOULDFALLINADVANCINGTHECOSTCONTROLFRAMEWORKAFTERTHISADVANCEMENTISSIGNIFICANTLYIMPROVED,THECONCENTRATIONCANBESWITCHEDTOTHESYSTEMATICPARTICIPATIONOFSITEPERSONNELINCOSTCONTROLSOTHATAMOREEFFECTIVESYSTEMCANBEACHIEVEDALTHOUGHTHISSTUD
39、YHASFOCUSEDONCOSTCONTROLPRACTICESINTHAILAND,ADEVELOPEDTHEORETICALASSESSMENTFRAMEWORKWOULDBEOFUSETOTHEINTERNATIONALCOMMUNITYINADDITION,COMMONPRACTICESHAVEBEENINTERESTINGLYFOUNDINVARIOUSCOUNTRIESEARNEDVALUECONCEPTHASNOTBEENAPPLIEDINGREEKCONSTRUCTIONORGANIZATIONSPAKISTANICONSTRUCTIONCOMPANIESCOLLECTFEE
40、DBACKDATAONLYTHROUGHMONTHLYCOSTBILLSTHELACKOFANYTRULYSITEBASEDCONTROLSYSTEMWASSIGNIFICANTLYFOUNDINAUSTRALIAITISAPPARENTTHATCONDITIONSINTHESECOUNTRIESARESTILLVERYMUCHNEARTHETHAI,THEREFORE,THESUGGESTIONSOFTHISSTUDYWOULDBEWIDELYAPPLICABLEHOWEVER,TOCONFIDENTLYGENERALIZETHESEFINDINGS,MORECASESTUDIESINDIF
41、FERENTCOUNTRIESNEEDTOBEUNDERTAKENSOURCEREINHARDT,2001“ENGINEERING,CONSTRUCTIONANDARCHITECTURALMANAGEMENT”HARVARDBUSINESSREVIEW”AUGUSTPP368380译文评估成本控制系统成本控制最重要的功能是有利于施工组织完成利润最大化。然而，一个完善的成本控制体系情况下会造成故障，尤其是许多泰国承包商在目前的经济衰退时期。全面理解成本控制在实践中这项研究在理论上的有效性，以及评估“传统”系统与“有效”系统的不足之处。此外，通过对比发现是有效的系统而不是传统的系统的最重要属性，促
42、进了系统成功制度的改进措施以便能够找到适当的优先。有效的调查显示“传统”系统和“有效”系统的反差显著。两个重要方面，其中包括进步的成本控制框架和现场人员参与成本控制系统，被认为是最主要的差异。有趣的是，在相同条件下，不同的国家都有如希腊，巴基斯坦和澳大利亚的遭遇。因此，该研究建议对国际也是有用的。实际上，承建商认为成本控制是实现利润最大化的先决条件。在泰国建筑行业空前增长的20世纪80年代后期以来，市场的承包商高利润率可以容纳投标报价。即将推出的项目，不断提供并经中场从而允许承建商签约奢侈的先进供应商付款和信用。不幸的是，在这种健康的现金流动情况下，实际利润可能超过物化为主。泰国建筑公司一直在
43、隐瞒成本控制的无系统症状，直至经济于1997年明显衰退。严峻的泰国国内生产总值的增长率在许多组织显示建设已经引起了商业上的失败。同样糟糕的是，其他幸存下来的，最终的噩梦在低需求市场仍难以预料。成本控制系统尽管有很多的文献讨论成本控制，但没有综合考虑系统的方法。主要论述了系统功能的孤立方式，例如，估计，预算，监测，分析和报告。此外，过去大多数集中在研究工作理论方面的概念，而不是实际运行环境。成本控制系统的综合考虑是使用一种协同方法以期望提升过去努力的价值。在本文中，以往的努力作为主要的成本控制体系框架被定义为一种信息系统，旨在为管理提供及时、准确的成本信息以便及时采取适当的纠正措施。此外，管理信
44、息系统可以被存储在一个历史数据库里，同样作为反馈为将来的评估奠定基础。该系统主要由三个主要部分组成，即成本控制框架、成本控制功能和管理信息。巩固一套特定的目标，在泰国一个大型施工组织调查现有的成本控制系统的活动。一个100强的组织按照合作取得的成交量是泰国承包工程商会。每一份合约曾经由这些组织涵盖了工程占地面积相当于超过30万平方米或有大约值超过100万泰铢（300万美元）。介绍信件被寄给百强承包商请求协助初步调查其成本控制系统。电话面试进行随访。两个重点对近年来发展的成本控制系统和系统的能力成本状态显示项目的各项工作中应注意的问题。结果表明，阐述了成本控制系统在过去的大多数组织中都没有太多改
45、变。在一百个组织中，只有五个已经发动一场发展计划，他们当中只有两个人成功落实了自身的成本控制系统。基于这一发现，系统可以分为两种不同类型。第一，传统的系统普遍存在于大多数机构，是系统从来没有发展和实施。其次，有效系统的制度是严格的，为适当及时的矫正行动不断提高到管理信息辅助决策，以及估算流程可获得未来的计划。这种类型的系统，不幸的发现在一些特别的组织。目标为了达到更好的理解现有系统在现实中的实践，从而在操作改进方面制定重点，本研究的目的在于测定进行比较评价“传统”和“有效”之间成本控制系统按照集成系统观点包括控制框架、成本控制功能和管理信息。识别重要属性最有助于系统中通过对比发现“有效”的系统
46、而不是发现“传统”的系统。方法在本研究中，通过丰富的刻画和战略比较来说服的质性研究，特别是“案例研究”（费尔斯通，1987年），被选中作为核心方法论。对于案例样本，巴顿（1992年）所推崇的“基于理论的”和“典型的”案例策略，是分别选择“有效”和“传统”的成本控制系统的有效方法。此外，“多重个案”战略（阴，1991年）也适用可以增加结果信心。不幸的是大多数机构成本信息分类的性质不愿意让研究人员深入的调查。两个组织系统的传统资格和两个志愿者组织系统的有效资格人参与评估。应该指出的是，该名称案件已经随着时间的改变而改变，随机序列甲、乙、丙、丁保密和不带偏见的分析。成本识别和评估测量系统基于成本控制
47、系统集成，本节有选择地阐述了重大方面和各个组件的本质，从而确定措施，产生评估系统。为保持连续性，其中四宗个案的评估结果对比讨论并给出。本节包括两个（1）成本控制框架的主要部分，（2）成本控制功能和管理信息。控制框架这部分包括三个实质性的因素，即工作分解结构，成本代码和赢得值的概念。这些因素的本质受到不少学者的广泛讨论。这是一个很好的承认这些因素是使用成本控制系统的关键。良好的框架、能够系统化的管理这个项目，一种适当的成本控制框架不会被淹没在施工阶段。工作分解结构一个任务型家族树结构的活动被广泛称为必需的项目成本控制。失业或结构设计不当引起连锁中存在所有的成本控制功能。从工作和预算，估计物品可以
48、被复制、忽视或不足的细节。这无效的控制参考，因此不能作为指导方针对系统监测以及综合分析。最后，评价结果和建立项目的历史成本数据也可能无效。系统结构该项目必须进行分区管理纳入工作的预算和支出的可控制系统元素。结构的形成必须首先细分或分割成更小的工作内容，先后到最低水平，项目的目标是报告或控制。遵守会计代码当会计制度是在成本控制系统集成，数据处理不仅可以大大加快速度，也可以避免许多的欺诈行为。例如，该帐户支付系统可以直接核对检查是否每个工作项目发票仍在预算，应缴纳或者未缴。此外，总行和工作成本在现场产生的报告生成帐户报告可以确保准确性。成本地位如果公司雇员赢得值观念、成本状态在给定时能被确认。成本
49、状态可以被定义为成本状态挣值实际总开支用于完成一个给定的收入进度（正值溢，负价值溢出），并获得价值预算单位价格实际数量制订确定成本状况，在某一特定的进度管理的收益是否多少，每个项目的实际总支出超过或低于既定的预算。在给定的进度，成本状况可以发现之前的工作项目，以便及时适当的矫正行为之前必须采取的整理。值得注意的是，一个有效的报告格式应当载有（1）比较到位或百分比进度，预算和实际总开支是用来取得进展的实际完成数量（2）计算挣值和成本状况。成本控制功能前面部分指的是控制框架的评估中可能使作者总结效果，同时在每一个审计系统也存在缺陷。然而，为了获得更多的自信和更丰富的图片，评估每个控制功能是管理信息必须考虑的内容。受研究约束的条件下，并没有尝试过努力花在这部分，以应付一切过多的细节在现实的实践，然而它涵盖了所有关键方面。这部分破裂分为七个小节组成的一个支持功能估算六大功能的成本控制预算编制，监测，分析，报告，纠正措施和后评价。成本控制功能细分结构主要显示了每个功能。进步的成本控制框架结果表明控制框架应用于“有效”系统合并在先进的理论框架。三种关键的进步被发现是成功的贡献进行“有效”系统的功能。首先，一个完整的控制框架结构如哥伦比亚广播公司有足够的细节水平促进活动进度监控每
