（成本管理）评估成本控制系统文献翻译原文：AssessmentofcostcontrolsystemsThemostimportantfunctionthatfacilitatesconstructionorganizationstoaccomplishprofitmaximizationiscostcontrol.However,theabsenceofawellestablishedcostcontrolsystemhascausedfailurestomanyThaicontractorsespeciallyduringthecurrenteconomicrecessionperiod.Tocomprehensivelyunderstandcostcontrolsystemsinpractice,thisstudytheoreticallyassessedeffectivenessaswellasthedeficienciesofthetraditionalsystemstheeffectivesystems.Inaddition,bycontrastingwhatarefoundineffectivesystemsbutnotfoundintraditionalsystems,criticalattributesmostcontributingtothesystemssuccessfulnesswereidentifiedsothattheimprovementstepscanbesuitablyprioritized.Thevalidatedfindingsindicatedremarkablecontrastsbetweentraditionalandeffectivesystems.Twocriticalaspects,includingadvancementofcostcontrolframeworkandsystematicparticipationofsitepersonnelincostcontrol,werefoundtobethemajordifferences.Interestingly,similarconditionswereencounteredinvariouscountriessuchasGreece,PakistanandAustralia;hencesuggestionsfromthisstudycouldbeinternationallyuseful.Inactuality,contractorsperceivecostcontrolasapre-requisitefactortowardsprofitmaximization.AnunprecedentedgrowthintheThaiconstructionindustrysincethelate1980shadrotatedthemarkettobethecontractorsinwhichhighprofitmargincouldbefacilelyaccommodatedinbidquotation.Arollofforthcomingprojectscontinuallyofferedandcontractedwithoutintermissionthusallowedcontractorstoluxuriateinadvancedpaymentandcreditfromsuppliers.Thishealthycashflowsituation,unfortunately,couldbepredominantoverrealprofitmaterialization.ActualsymptomsofunsystematiccostcontrolinmostThaiconstructioncompanieshavebeenconcealeduntilapparentrecessionoftheeconomyin1997.SeveredeclinationoftheThaiGDPandconstructiongrowthratesshownhasgivenrisetobusinessfailuresinmanyorganizations.Equallyworse,fortheotherssurviving,extremityofnightmaresintheultimatelylow-demandmarketisstillunpredictable.CostcontrolsystemDespiteextensiveliteraturesreviewedincostcontrol,anintegratedviewofthesystemwasnotportrayed.Thesystemfunctionsweremostlydiscussedinisolatedfashion,forinstance,estimatingbudgeting,monitoringandanalysing,andreporting.Furthermore,mostpreviousresearchworksconcentratedmoreontheoreticalconceptsratherthanoperationinthereal-complicatedenvironment.Applyingasynergeticapproach,theintegratedviewofthecostcontrolsystemisproposedtoenhancevalueofpastefforts.Asamainframework,thecostcontrolsysteminthispaperisdefinedasakindofinformationsystemthataimstoprovidemanagementwithtimelyandaccuratecostinformationsothattimelypropercorrectiveactionscanbetaken.Inaddition,managementinformationcanbestoredinahistoricaldatabaseand,inturn,servesasafeedbackforfutureestimation.Thesystemconsistsofthreemainparts,namely,costcontrolframework,costcontrolfunctionsandmanagementinformation.Tosolidifyaspecificsetofobjectives,apre-surveyofexistingcostcontrolsystemsinThailarge-scaleconstructionorganizationswasprimarilyconducted.Acontactlistofthetop100organizationsintermsofturnoverwasachievedthroughcollaborationwiththeThaiContractorsAssociation(TCA).Eachcontracteverhandledbytheseorganizationscoversaprojectareaequivalenttoover30000orhasapproximatevalueofmorethan100millionBaht(3million$US).Introductorylettersweresenttothetop100contractorsrequestingassistanceonthepreliminarysurveyoftheircostcontrolsystems.Telephoneinterviewswerefollowedup.Twofocalpointsregardingtherecentdevelopmentofcostcontrolsystemandthesystemsabilitytoindicatetheon-goingcoststatusofeachworkitemwereinvestigated.Theresultelaboratedindicatedthatthecostcontrolsystemsinmostorganizationshavenotbeenchangedmuchfromthepast.Outof100organizations,onlyfivehaveinitiatedadevelopmentplanandonlytwoofthemhavesuccessfullyimplementedtheircostcontrolsystems.Baseduponthisfinding,twotypesofthesystemcanbecategorized.First,thetraditionalsystem,commonlyfoundinmostorganizations,isthesystemthathasneverbeenseriouslydevelopedandimplemented.Secondly,theeffectivesystemisthesystemthathasbeenseriouslyandcontinuouslyimproveduntilmanagementinformationthatfacilitatesdecisionmakingfortimelyandpropercorrectiveactionsaswellasestimatingprocessinfutureprojectscanbeobtained.Thistypeofsystem,unfortunately,isexceptionallyfoundinafeworganizations.ObjectivesToachievebetterunderstandingofhowtheexistingsystemsinrealpracticesarebeingoperatedandtherebyformulatefocalaspectsforimprovement,thespecificobjectivesofthispaperwereto:Conductacomparativeassessmentbetweentraditionalandeffectivecostcontrolsystemsinaccordancewiththeintegratedsystemviewincludingcostcontrolframework,costcontrolfunctionsandmanagementinformation.Identifycriticalattributesthatmostcontributetothesystemsuccessfulnessbycontrastingwhatarefoundineffectivesystemsbutnotfoundintraditionalsystems.MethodologyQualitativeresearch,particularlycasestudy,thatpersuadesthroughrichdepictionandstrategiccomparisonacrosscases(Firestone,1987),waschosenasthekeymethodologyinthisstudy.Forcasessampling,thetheorybasedandtypicalcasestrat