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Economy, Efficiency, and Effectiveness of Capital Projects

机译:基本项目的经济性,效率和有效性

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摘要

Capital projects require specialized management, in order to address the cost overruns, delays, and failures with which such projects are associated. The need is greater than ever for careful oversight, especially for projects funded by multiple sources. Researchers have introduced metrics (such as key performance indicators and critical success factors) for use in capital program evaluation. However, these have shortcomings, as the metrics must both reflect the uniqueness of each project and be adapted as the project progresses through its lifecycle. Audit is commonly a requirement on capital projects, yet current approaches to performance audit are variable, and no appropriate oversight, standards, or guidance exist. This paper will explore elements of performance audit, and begin to address a real-world approach for capital projects. A flexible and portable methodology for appropriate capital program review could enable continuous improvement while addressing stakeholder expectations of audit. Further, the methodology may also be applied in non-construction industries such as information technology and manufacturing, and in endeavors such as major event planning.
机译:基本项目需要专门的管理,以解决与此类项目相关的成本超支,延误和失败。仔细监督的需求比以往任何时候都更加重要,尤其是对于由多个来源资助的项目。研究人员介绍了一些指标(例如关键绩效指标和关键成功因素),用于资本计划评估。但是,这些都有缺点,因为指标必须既反映每个项目的独特性,又必须随着项目在其生命周期中的进展而进行调整。审计通常是资本项目的要求,但是当前的绩效审计方法是可变的,并且不存在适当的监督,标准或指南。本文将探讨绩效审计的要素,并开始探讨针对资本项目的实际方法。灵活,可移植的方法,用于进行适当的资本计划审核,可以在满足利益相关者对审计期望的同时实现持续改进。此外,该方法还可以应用于诸如信息技术和制造业之类的非建筑行业,以及诸如大型活动计划之类的工作中。

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