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Where Has the Cost Focus Gone?

机译:成本重点在哪里去了?

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摘要

This is a case study based on over 20 assessments of operations in the past five years which consistently show a significant gap in the area of cost and budget management. The drive for financial reporting rather than operational budget reporting has changed the role of the cost engineer. The paper looks at the gaps which are within the organizations processes and systems, the impact of those gaps and the underlying root causes. Ultimately it appraises the budget performance of the operations given the lack of budget management and what impact that is having on the overall performance of the asset in the long term. What steps need to be taken in this area if the field-life of marginal operations are to be extended, and are the organizations today recognizing the need to change?
机译:这是一个案例研究,基于过去五年中对运营的20多次评估,这些评估始终显示出成本和预算管理领域的巨大差距。财务报告而非运营预算报告的驱动方式改变了成本工程师的角色。本文研究了组织流程和系统中的差距,这些差距的影响以及根本原因。归根结底,由于缺乏预算管理,它可以评估运营的预算绩效,以及从长远来看对资产的整体绩效有何影响。如果要延长边际行动的现场寿命,需要在这一领域采取什么步骤?当今的组织是否认识到需要改变?

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