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项目管理类型:POC&CCM  

2012-04-21 21:59:20|  分类: 项目管理 |  标签: |举报 |字号 订阅

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笔者按:在弱电总包(ELV)/智能化系统项目管理过程中,最常见的两种项目管理模式包括POC和CCM两种模式,当然还有其它的模式,由于国内的同行很少利用这两种项目模式管理模式,笔者特翻译部分国外的管理理念给大家,供大家参考。尤其是对成本(Cost)控制、收入(Revenue)的产生方式、利润(Income)的计算方法有一个比较清晰的概念,对于合同(Order)的管理起到很大的帮助作用。大家一定要对Order、Revenue、Cost和Income必须有一个清晰的概念才行。当然,英文好的同学推荐看英文。

Percentage Completion (POC, Percentage of cost) Method
POC(项目成本百分比)管理模式

Percentage Completion (POC) meaning
POC模式的定义

The Percentage of Completion (POC) method is often used with construction based projects that extend over the course of several years. Many accountants prefer the percentage completion accounting over the Completed Contract Method because it paints a more realistic view of the company. Because the projects are usually long term lasting several years it estimates completion for the company so it can show revenues year by year than to just all of the sudden have one large inflow at the end where the project was completed.
项目完工百分比(POC)模式常常被用于建筑类项目,通常项目要持续很多年才能够结束(不少于1年)。很多财务/会计人员优先选择POC模式而不是CCM模式管理项目是因为POC模式能够更真实的反应公司对项目的控制程度。大多数POC项目的实施进度都会持续很多年,那么就有必要逐年按进度产生收入(Revenue),如果等项目全部结束才计算收入(Revenue)的话现金流将会很难看,也不准确。按进度计算成本、产生收益明显是一种比较理想的方法。

Percentage of Completion Method Formula
POC项目的计算方式

The Percentage of completion formula is very simple. It simply takes an estimated percentage of how close the project is to being completed by taking the cost to date for the project over the total estimated cost. The percentage calculated is then multiplied by the total project revenue to compute revenue for the period. The construction income can then be derived by subtracting the cost from the period revenue.
POC的计算方式非常简单。就是按照项目成本(Cost)的发生评估的项目的完工比例,按照评估的成本占项目总成本的比例计算。依据项目的成本比例计算项目收入(Revenue)的比例,就是这么简单。项目的收入计算就依据项目执行期间发生的成本计算。

The percentage completion formula and other associated formulas can be simplified as follows:
POC项目的计算简单的示例如下:

  • Period Costs (annual , quarterly, etc.)/ Total Estimated Cost = Percentage Completed
    阶段成本(年度、季度、月度或者其它时间段)/ 项目的预估总成本 = 项目完工比例(%)
  • Percentage Completed * Total Project Revenue = Period Revenue
    项目完工比例 * 项目的总收入 = 阶段收入
  • Period Revenue – Period Costs = Project Income
    项目阶段收入 -  项目阶段成本 = 项目利润

Percentage Completion Method Example
POC计算实例

It is important to visually grasp the percentage completion method for full understanding. The following is a percentage of completion method example to help explain how the method works within a company.

Bob is a project accountant for Whistle-at-You Construction Co. Because he is the primary project accountant for his company, this brings with it multiple additional responsibilities. He is responsible for all transactions and yearly revenue for a new tower project that is estimated to take 5 years to complete. Costs and revenues will be recorded at an accrual basis during this 5 year window of production. Whistle-at-You Construction uses the percentage of completion method of revenue recognition for all projects that will take over a year to complete. Bob has obtained and would account for the following information concerning the project over the five year period as follows:

General Information: Estimated Project Cost = $500 million, Total Project Revenue = $750 million
假定的项目信息: 预估项目总成本5亿美元,项目总收入7.5亿美元(即合同额)

  • Year 1(第一年):
    • Yearly Cost                             = $80 million (年度成本)
    • Yearly Percentage Complete  = 16% (项目年度完工比)
    • Yearly Revenue                      = $120 million (年度收入)
    • Yearly Income                         = $40 million (年度利润)
  •  Year 2(第二年):
    • Yearly Cost                             = $100 million (年度成本)
    • Yearly Percentage Complete  = 20% (项目年度完工比)
    • Yearly Revenue                      = $150 million (年度收入)
    • Yearly Income                         = $50 million (年度利润)
  • Year 3(第三年):
    • Yearly Cost                              = $110 million (年度成本)
    • Yearly Percentage Complete   = 22% (项目年度完工比)
    • Yearly Revenue                       = $165 million (年度收入)
    • Yearly Income                          = $55 million (年度利润)
  • Year 4(第四年):
    • Yearly Cost                              = $90 million (年度成本)
    • Yearly Percentage Complete   = 18% (项目年度完工比)
    • Yearly Revenue                       = $135 million (年度收入)
    • Yearly Income                          = $45 million (年度利润)
  • Year 5(第五年):
    • Yearly Cost                              = $120 million (年度成本)
    • Yearly Percentage Complete   = 24% (项目年度完工比)
    • Yearly Revenue                       = $180 million (年度收入)
    • Yearly Income                          = $60 million (年度利润)

Completed Contract Method

Completed Contract Method Definition
CCM定义

The completed contract method also known as the contract completion method is a form of revenue recognition used for project based accounting such as construction. The completed contract method of accounting records all revenue earned on the project in the period when a project is done.

CCM模式也是应用于建筑类工程项目,用于评价项目收入产生的依据是项目是否完成,即一次性计算项目的收入。这类项目的周期通常比较短,通常在6个月之内(最长不超过1年)。

典型的CCM项目包括客户一次性付款的购货合同、一次性的服务合同、预付款100%的项目,这类项目通常很少有调试工作或者需要PM的参与,执行起来非常的简单,项目的风险也很小,大多数这样的项目都开具增值税发票或者5%的服务费发票,而不是工程税发票(3.41%)。

Completed Contract Method Meaning

The Completed Contract Method of revenue recognition is normally only used in the short-term i.e. projects that last less than a year. Anything over a year and most firms prefer the percentage of completion method because it paints a more realistic picture in the long term. However, for firms that are more conservative the complete contract method becomes appropriate because the revenue will not be recognized until the total cost has been accounted for and all the revenue has been received.

Completed Contract Method Example

The following represents an example to help explain completed contract method accounting:

Bob works for Whistle-at-You Construction Co. (WAY) and has obtained the following information via a contract with a company who is in need of refurbishing some office space. Whistle-at-You believes that they will be able to complete the project in 8 months. WAY uses the completed contract method of revenue recognition when it is dealing with projects that will only lasts under a year. The contract states that the company will pay WAY $5 million upon completion of the project and the estimated costs equal $4 million. At the end of the construction, which ended up being 9 months instead of 8 months, the company pays the $5 million to WAY, but the actual cost for the project amounted to $4.5 million dollars. Because the project is completed Bob will recognize revenue in the amount of $5 million and the actual cost of construction of $4.5 million. Therefore, the income will be correctly stated at $500,000.

Note: If Bob had used the percentage of completion method the company would have had to have made some adjusting entries to try and correct for the extra costs as well as the extended month. This is one major advantage that completed contract method revenue recognition has over the percentage completion method.

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