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信息系統(tǒng)項目管理師英語復習資料：項目費用管理（中英文對照）知識[2]
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7.1.2 Tools and Techniques for Resource Planning（編制資源計劃的工具和技術(shù)）
.1 Expert judgment. Expert judgment will often be required to assess the inputs to this process. Such expertise may be provided by any group or individual with specialized knowledge or trai ning and is available from many sources including:
.1 專家判斷。經(jīng)常需要專家判斷來評估本過程的輸入。這些專業(yè)技術(shù)由具有專門知識或經(jīng)過培訓的團體和個人提供，可能的來源包括：
Other units within the performing organization.
執(zhí)行組織的其它單位。
Consultants.
顧問。
Professional and technical associations.
專業(yè)和技術(shù)協(xié)會。
Industry groups.
工業(yè)集團。
.2 Alternatives identification. Alternatives identification is discussed in Section
5.2.2.3.
.2 替代方案的確定。替代方案的確定見5.2.2.3 節(jié)。
7.1.3 Outputs from Resource Planning（編制資源計劃的輸出）
1 Resource requirements. The output of the resource planning process is a
description of what types of resources are required and in what quantities for each
element of the work breakdown structure. These resources will be obtained either
through staff acquisition (described in Section 9.2) or procurement (described in
Chapter 12).
.1 資源需求。編制資源計劃過程的輸出是一份說明書，說明工作分解結(jié)構(gòu)中各個組成部分需要何種類型的資源和數(shù)量。這些資源將通過人員招募（見9.2節(jié)）和采購（見第12章）獲得。
7.2 Cost Estimating（費用估算）
Cost estimating involves developing an a pproximation (estimate) of the costs of
the resources needed to co mplete project activities.
費用估算是編制一個為完成項目活動所必需的資源費用的近似估計。
When a project is performed under contract, care should be ta ken to distinguish
cost estimating from pricing. Cost estimating involves developing an assessment of
the likely quantitative resul-ow much will it cost the performing organization to
provide the product or service involved. Pr icing is a business decision—how much
will the performing organization charge for the product or service—that uses the cost
estimate as but one consideration of many.
當項目按合同進行時，應注意區(qū)分費用估算和費用報價。費用估算是編制可能定量結(jié)果的評估－為提供產(chǎn)品或服務，執(zhí)行組織要付出多少費用。報價是一個商業(yè)決策－對于產(chǎn)品或服務執(zhí)行組織要收取多少費用－費用估算僅僅是需要考
慮的眾多因素之一。
Cost estimating includes id entifying and considering various costing alternatives.
For examp1e, in most application areas, additional work during a design phase is
widely held to have the potential for reducing the cost of th e production phase. The
cost estimating process must consider whet her the cost of the additional design work
will offset the expected savings.
費用估算包括確定和考慮各種各樣的費用估算方案。例如，在大多數(shù)應用領域中，普遍認為在設計階段多做些工作有可能節(jié)省生產(chǎn)階段的費用。費用估算過程必需考慮這種附加的設計工作能否抵消期望的費用節(jié)省額。
7.2.1 Inputs to Cost Estimating（費用估算的輸出）
.1 Work breakdown structure. The WBS is described in Section 5.3.3.1. It will be
used to organize the cost estimates and to ensure the all identified work has been
estimated.
.1 工作分解結(jié)構(gòu)。WBS見5.3.3.1 節(jié)。它用于組織費用估算并確保所有已確定的工作已被估算。
.2 Resource requirements. Resource requirements are described in Section
7.1.3.1.
.2 資源需求。資源需求見7.1.3.1 節(jié)。
.3 Resource rates. The individual or group prepar ing the estimates must know
the unit rates (e.g., staff cost per hour, bul k material cost per cubic yard) for each
resource in order to ca1cula te project costs. If actual rates are not known, the rates
themselves may have to be estimated.
.3 資源單價。在計算項目服時，準備估算的個人和集體必需知道各種資源的單價（例如，每小時人工費，每立方碼大宗材料費用）。如果不知道每種資源費用，單價本身必需評估。
.4 Activity duration estimates. Activity duration estimates (described in Section
6.3) will affect cost estimates on any project where the project budget includes an allowance
1for the cost of financing
．．．．．．．．．．．．．．．．．．
(i.e., interest charges).
.4 工序工期估計。如果項目預算中包括資金的附加費用（即利息），工序工期估計（見6.3節(jié)）將影響其費用估算。
.5 Historical information. Information on the cost of many categories of
resources is often available from one or more of the following sources:
.5 歷史信息。許多種類的資源費用信息可從下列一個或多個來源獲得：
z Project file—some or more of the orga nizations involved in the project may
maintain records of previous project results that are detailed enough to add
in developing cost estimates. In so me application areas, individua1 team
members may maintain such records.
項目檔案－參與項目的一個或多個組織保存以前項目結(jié)果的記錄，它們有助于進行費用估計。在一些應用領域中，個人成員也保存有這樣的記錄。
z Commercial cost estimating databases—historical information is often available commercially.
商業(yè)費用估計數(shù)據(jù)庫－歷史信息通常具有商業(yè)用途。
z Project team knowledge—the individual members of the project team may
remember previous actual or estimat es. While such recollections may be
useful, they are generally far less reliable than documented results.
項目隊伍的知識－項目隊伍成員可能記得以前的實際或估計費用。雖然
這些記憶信息可能很有用，但它們一般遠不如檔案記錄的結(jié)果可靠。
.6 Chart of accounts. A chart of accounts describes the coding structure used by
the performing organization to report financial information in its general ledger
2Project cost estimates must be assign ed to the correct accounting category.
.6 賬目表。賬目表是執(zhí)行組織在其通用賬目中用來報告財政信息的編碼結(jié)
1
n.津貼，補助
2
n.總帳，分類帳構(gòu)。項目費用估計必需被賦予正確的賬目分類。
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