外文文献：Project Cost Control: The Way it WorksBy R. Max WidemanIn a recent consulting assignment we realized that there was some lack of understanding of thewholesystem of project cost control, how it is setup and applied。 So we decided to write up adescription ofhow it works。 Project cost control is not that difficult to follow in theory.First you establish a set of reference baselines. Then， as work progresses， you monitor the work, analyzethe findings, forecast the end results and compare those with the reference baselines. If the end resultsare not satisfactory then you make adjustments as necessary to the work in progress， and repeat the cycleat suitable intervals. If the end results get really out of line with the baseline plan， you may have tochange the plan。 More likely， there will be （or have been) scope changes that change the referencebaselines which means that every time that happens you have to change the baseline plan anyway。But project cost control is a lot more difficult to do in practice ， as is evidenced by the number of projectsthat fail to contain costs. It also involves a significant amount of work, as we shall see, and we might aswell start at the beginning. So let us follow the thread of project cost control through the entire projectlife span.And, while we are at it， we will take the opportunity to point out the proper places for several significantdocuments. These include the Business Case, the Request for （a capital） Appropriation （ for execution ） ,Work Packages and the Work Breakdown Structure ， the Project Charter （ or Brief ） , the Project Budget orCost Plan ， Earned Value and the Cost Baseline 。 All of these contribute to the organ...
