评估成本控制系统[文献翻译]

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1、原文：AssessmentofcostcontrolsystemsThemostimportantfunctionthatfacilitatesconstructionorganizationstoaccomplishprofitmaximizationiscostcontrol.However,theabsenceofawellestablishedcostcontrolsystemhascausedfailurestomanyThaicontractorsespeciallyduringthecurrentec

2、onomicrecessionperiod.Tocomprehensivelyunderstandcostcontrolsystemsinpractice,thisstudytheoreticallyassessedeffectivenessaswellasthedeficienciesofthe'traditional'systemsthe'effective'systems.Inaddition,bycontrastingwhatarefoundin'effective'systemsbutnotfoundin

3、'traditional'systems,criticalattributesmostcontributingtothesystems'successfulnesswereidentifiedsothattheimprovementstepscanbesuitablyprioritized.Thevalidatedfindingsindicatedremarkablecontrastsbetween'traditional'and'effective'systems.Twocriticalaspects,inclu

4、dingadvancementofcostcontrolframeworkandsystematicparticipationofsitepersonnelincostcontrol,werefoundtobethemajordifferences.Interestingly,similarconditionswereencounteredinvariouscountriessuchasGreece,PakistanandAustralia;hencesuggestionsfromthisstudycouldbei

5、nternationallyuseful.Inactuality,contractorsperceivecostcontrolasapre-requisitefactortowardsprofitmaximization.AnunprecedentedgrowthintheThaiconstructionindustrysincethelate1980shadrotatedthemarkettobethecontractors'inwhichhighprofitmargincouldbefacilelyaccomm

6、odatedinbidquotation.Arollofforthcomingprojectscontinuallyofferedandcontractedwithoutintermissionthusallowedcontractorstoluxuriateinadvancedpaymentandcreditfromsuppliers.Thishealthycashflowsituation,unfortunately,couldbepredominantoverrealprofitmaterialization

7、.ActualsymptomsofunsystematiccostcontrolinmostThaiconstructioncompanieshavebeenconcealeduntilapparentrecessionoftheeconomyin1997.SeveredeclinationoftheThaiGDPandconstructiongrowthratesshownhasgivenrisetobusinessfailuresinmanyorganizations.Equallyworse,fortheot

8、herssurviving,extremityofnightmaresintheultimatelylow-demandmarketisstillunpredictable.CostcontrolsystemDespiteextensiveliteraturesreviewedincostcontrol,anintegratedviewofthesystem