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崔传磊-浅谈系统集成项目中的项目成本控制

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螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈罿膅蒂蚄羈芇芅薀肇羇蒀蒆蚄聿芃莂蚃膁葿螁蚂羁节蚇蚁肃薇薃蚀膆莀葿蚀芈膃螈虿羈莈蚄螈肀膁薀螇膂莆蒆螆袂腿蒂螅肄蒅螀螅膇芈蚆螄艿蒃薂螃罿芆蒈螂肁蒁莄袁膃芄蚃袀袃蒀蕿衿羅节薅衿膇薈蒁袈芀莁蝿袇罿膃蚅袆肂荿薁袅膄膂蒇羄袄莇莃羃羆膀蚂羃肈莆蚈羂芁膈薄羁羀蒄蒀羀肃芇螈[浅谈系统集成项目中的项目成本控制][崔传磊]-[]2021年6月21日摘要:论文结合项目管理理论,以某烟草局计算机监控系统集成项目为例,阐述了项目成本控制的流程:项目初期做成本预算,项目进行中做成本动态监控,项目后期归纳总结。介绍项目管理理论在项目成本控制中的应用,以及成本控制中遇到的问题以及解决办法。关键词:项目管理理论项目成本控制计算机信息系统集成1.项目成本控制的难点项目成本控制是项目管理的关键所在,从某种意义上来说,它决定着项目的成功与失败,因为成本控制的好坏,直接关系到项目实施所产生的利润高低,而项目管理的成败,最终也是以项目的收益来作为考核点的。有效的成本控制将作为现代企业核心竞争力的关键因素。但是在实际应用中,项目的成本控制往往是非常的复杂和困难,一直是项目管理中的弱项,让很多项目经理都感到非常的棘手,但又不得不面对。那为什么成本的控制如此困难?作者结合实际的项目进行分析,总结出了一下几点原因:首先,项目成本包含许多方面的内容。以计算机信息系统集成项目为例,项目的成本包括硬件的采购费用、软件开发的费用,人力资源成本,差旅费,会务费以及风险投资金等等。如果不通过系统的学习和归纳就不能全面考虑,顾此失彼也是不可避免的。其次,成本的预算很难做到很精确。在项目的初期,如果没有带着很强的目的性去做深入的调研,很难准确地估算出完成项目活动所需要的资源成本,那么成本的预算将会出现很大的偏差,必然造成开源不足的局面,甚至造成项目的执行过程停滞,甚至于终止。再次,在项目实施中,成本的控制很难把握。因为项目在执行过程中会涉及到很多不可控的因素。许多意外因素的出现都会导致成本增加。如果项目经理事先没有风险意识,意外因素发生时又没有采取必要的措施,那么不仅增加了可见的物质成本,可能在事后又被迫追加非物质成本,比如企业的声誉受损等等。最后,很多项目经理在项目完成后,仍不能确切的计算出成本,如果是这样的话,又怎么谈得上成本的控制和改进呢?这些难题,有很大一部分可以通过应用项目管理的概念和理论来解决。第7页共7页 项目管理人员继续教育论文1.项目管理理论应用于计算机信息系统集成项目的成本控制概述项目管理理论能帮助管理者更好地控制财务、人力和物力资源,改善和客户之间的关系,缩短项目完成时间,在保证产品质量和可靠性的前提下降低成本。可以说,它能帮助我们克服许多弊病,带来更高的利润,所以逐渐成为现代企业发展的必要手段。越来越多的企业接受项目管理理论,并且将其应用到实际的企业活动中。计算机信息系统集成项目是非常复杂的,其本质是最优化综合统筹设计一个大型的综合计算机网络系统。系统集成包括计算机软件、计算机硬件、操作系统技术、数据库技术、网络通讯技术等的集成,以及不同厂家产品选型、搭配的集成。系统的集成所要达到的目的是整体性能最优,即所有部件和成分整合在一起后不但能够正常工作,而且全系统是较低成本的、高效率的、性能均匀的、可扩充和可维护的系统。为了达到此目标,把众多厂家的软硬件产品集成在一起,可见这个难度是相当大的,这就要求系统集成项目经理要有充分的项目管理知识和经验。根据项目成本控制的理论,项目成本控制基本上可以分为三步:项目初期做成本预算,项目进行中做成本动态监控,项目后期做归纳总结。首先要做预算。简单来说,完成一个计算机监控系统项目包括硬件和软件的制造、开发和安装。这其中的原材料的采购、组装费用、开发人员薪资、运输费用、安装人员薪资和风险储备金等都属于必不可少的成本预算。以前,这样的预算都是根据以往的经验简单的确定,然而经常出现最后结算时成本超支的情况。现在则采用项目管理的成本管理理论来进行分析,参考应用类比估算法和自下而上法来进行成本估算。先将项目分解为多个单项工作结构,单个工作结构的负责人员对每一个单项工作结构进行估算,再将所有的估算相加就得到了整个项目的估算。再仔细对照已完成的类似工程成本,找出能够删除或者增加的部分,从而得到一个比较准确的估算值。然后,采用项目管理理论中提到的方法,列出前述各项,并增加列入可能变更的成本及储备金。在项目进行的过程中,每一次发生成本变更,以及每一个单项工作结构完成的实际成本,都将其记录下来。这样便于跟踪成本的执行情况,分析成本的实际进展情况,实现对成本的动态实时控制。参考项目管理理论,结合计算机监控系统项目的实际情况,可以列出各种影响成本变更的因素:客户方面提出更改需求的要求、供货商货品质量出现问题、相关厂家不配合、自然或社会条件导致工程延期、项目成员技术水平有限、项目管理人员变动等等。针对每一个因素都要采取相应的措施。第7页共7页 项目管理人员继续教育论文1.项目管理理论在某工程项目成本控制中的应用下面结合某烟草局计算机监控系统集成项目,简单介绍应用项目管理成本管理理论进行项目成本控制的步骤。3.1成本组成分析项目的成本组成包括以下几个方面:a)设备采集成本。包括UPS短信管理器,网络适配器,各种主机,网络设备等等。b)系统开发成本。包括硬件的调试接线、软件的开发利用、设备的安装使用等等。c)员工薪资奖金。项目团队的人力配置包括了系统设计人员,软件开发人员,硬件调试人员,还有校核审查人员,缺一不可。d)差旅费。由于系统最后的完成必须要在烟草局现场与多个厂家协作调试,并培训烟草局运维人员使用本系统,这些都需要较长的时间,所以必须有充足的差旅费。e)会务费。在项目的进行过程中,客户需要定期了解进度,需要通过技术协调会来完成必要的沟通和交流。会议的费用也要纳入成本。f)风险准备金。由于项目不是孤立运行的,既要客户方面的支持,又需要相关厂家密切的配合,还需要有项目团队的通力合作,这就存在着许多不可控的因素,对于这些意外干扰,应该事先准备好风险准备金。当然,在这其中不包括技术力量达不到项目要求时的风险,因为在项目初期就应该已经进行了详细考察,确认技术力量和系统集成经验足以完成整个项目。同时,项目初期暂时只考虑有形成本,无形成本将在项目后期总结。3.2成本的预算成本预算的指定既需要详细的调查研究,又需要实际经验,还需要理论的指导。下面根据以上成本的组成部分来进行各组成部分的预算。a)设备采购费用预算。根据设备供应商的报价,可以定下设备采购费用。b)系统开发成本。系统硬件的调试接线委托其他专业厂家来做,再由本项目团队的人员来验收。购买成熟的软件包,再由本项目团队的成员来根据系统的实际需要使用。设备的安装委托其他专业厂家来做,再由本项目团队的成员来调试。这些外包的部分,价格可以通过市场调查后,与厂家协商确定。c)员工薪资。项目团队的系统设计人员,软件开发人员,硬件调试人员均提供相应行业的平均薪资,并根据个人的表现上下浮动10%~30%。d)第7页共7页 项目管理人员继续教育论文差旅费。根据以往的经验,团队中的系统设计人员、软件开发人员、硬件调试人员均需前往烟草局现场调试或者培训,时间为半个月到两个月不等。来回的差旅费需要报销,并在工资外按日提供出差补贴。e)会务费。根据以往经验,在项目的进行过程中,大约要和客户开三次左右的设计协调会。一般在合同上已经规定会务费占合同额的百分比。如果没有规定,就按照客户来回路费,食宿费计算。f)风险投资金。项目的运行风险主要在于与其他厂家的进度配合,以及客户对整个烟草局信息系统监控项目的管理水平。项目团队内部的矛盾也应该计算在内。这部分资金在风险评估后可得到具体的数据。下面分为两部分进行评估:外部风险:供货商提高价格,以设备费5%计算;客户提高项目要求,导致投入增加,以合同总额的5%计算;外包加工单位的交货期延期,导致的损失以加工费的1%计算。内部风险:某产品投入使用后出现故障,这个可能性较大,维护费用按照合同金额的2%计算;关键技术人员辞职或请长假,这有可能发生,按一个人计算,损失可能为合同金额的1%~5%;高层管理人员变动,这个可能性很小,不计算在内;技术人员经验或水平不足,首先不能完成项目,这个可能性也基本排除。3.1成本控制中遇到的问题和解决方法3.3.1供货商不按期供货,或货不对板如果供应商供货延期或者货品型号质量有问题,会严重影响到项目的进度,直接导致有形的或者无形的成本增加。所以,首先不能一味的选择价格最低的供货商。其次,在向供货商订货之前就要先做好调查工作,评价各个供货商的信誉度,关键设备选用信誉度最好的供货商,其他设备可以选择价格适中的。虽然设备的采购费用相对而言会较高,但是有效地维护了项目进度,不需要追加成本。再次在签订合同时,要明确指出供货延期或者货品质量有问题的时候,要由供货商赔偿损失,并写明赔偿的数额和时限。最后在收货时请来所有相关的项目成员来仔细反复检查,直到确认合格。3.3.2客户原因或者相关厂家原因导致工期延期由于烟草局的计算机监控系统涉及到许多相关部门,只要任何一方面出了问题,都会导致项目延期甚至完全停工。所以,项目的进度必然要考虑到延期的可能性,并制定相应的措施。当然,这种情况不可避免地会造成成本的增加,但是既然能预见到,那就可以采取相应的措施减少损失。首先通过调查探明导致项目延期的原因是什么,多久可以再次开工。如果延期的时间超过两周,那就向客户提出申请,在取得客户的谅解后,召回派遣的技术人员。第7页共7页 项目管理人员继续教育论文然后通过与客户的沟通,请他们安排好对现场设备的保管,明确指出因保管不力而造成的设备损坏将申请由客户追加投入来解决维修或更换的费用。3.3.2项目进行中经费支出与预算差距较大显然随着项目的进展,经费支出不可能和预算表完全相符,如果不进行总结记录,就会造成混乱,以致于项目收尾阶段的结算工作难以开展,那么成本控制利润结算就成了空话。所以建立数据库,每日登记跟踪成本的执行情况。在项目的各个组成环节安排成本意识强的成员随时通报成本预算执行的情况。这样既随时提醒成本的增减情况,以便于及时调整,在最小范围内最短时间内解决问题,又使最终结算结果非常准确,减轻了财务工作人员的工作难度。4.存在的问题4.1资料备份在项目的执行过程中,没有给予资料备份以足够的重视。一名关键技术人员的电脑硬盘损坏后,资料丢失,不仅为维修电脑花费了不少费用,承担了企业资料外泄的风险,而且更重要的是导致了工程延期,影响了公司形象,有形和无形的成本都增加了。其实事先做好备份非常容易,但是如果没做好就有可能付出很大的代价。4.2人力资源的缺失人力资源的价值难以估量,尤其是关键的技术人员一旦停工,对项目的伤害可能很大。在本项目执行中,一名关键技术人员辞职了,这令整个项目组措手不及,因为没有合适的人选,导致了工程的延期,增加了有形和无形的成本。其实,人力资源是社会性的,它的状态随时都有可能发生变化,比如辞职,请长假,积极性下降等等,为此必须提高对人力资源变化的风险意识。首先要鼓励员工,保证士气,还要关心他们的安全;其次要为每一个岗位储备备用人才;最后,作为项目经理要经常去了解员工的工作进展情况,为随时有可能出现的变动做出相应的措施。虽然这些措施势必会造成经费的增加,但是从整个项目的全局来讲是必不可少的。5.结束语计算机信息吸引集成项目一般都很复杂,不可控的因素太多,所以它的成本控制是相当复杂和困难的。但是只要应用项目成本管理理论,首先仔细分析成本的组成,然后进行细致的成本预算,再采取成本控制措施,按照这样的流程进行项目成本控制,项目经理就能胸有成竹,成本的控制也不再是难事,而是一件有章可循的简单任务。当然,本文中的成本控制流程仅局限于烟草局的监控系统集成这个实例,不足之处还有很多,希望同行们多多指教。第7页共7页 项目管理人员继续教育论文参考文献:[1]许江林,刘景梅.IT项目管理最佳历程[M].北京:电子工业出版社,2004.[2]杨卫东.网络系统集成与工程设计[M].北京:科学出版社,2004.作者简介:崔传磊,男,河南驻马店人,杭州香溢信息系统工程有限公司。蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿袈袆膁蚈薇肁膇芅螀羄肃芄袂腿莂芃薂羂芈节蚄膈膄芁螆羀肀莀衿螃莈荿薈罿芄荿蚁螂芀莈袃肇膆莇薃袀肂莆蚅肅莁莅螇袈芇莄袀肄膃蒃蕿袆聿蒃蚂肂羅蒂螄袅莃蒁薃膀艿蒀蚆羃膅葿螈膈肁蒈袀羁莀蒇薀螄芆薇蚂羀膂薆螅螂肈薅蒄羈肄薄蚇螁莃薃蝿肆艿薂袁衿膄薁薁肄肀薁蚃袇荿蚀螆肃芅虿膆肄葿袆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