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مهندسی صنایع::
احتمال مجاز
• The need for contingency allowances may be overstated, tying up the owner's funds, preventing other vital projects from being funded (opportunity costs) (Mak and Picken, 2000), and resulting in increased project costs, as excess contingencies are typically expended rather than returned to the project sponsor.
• Contingency allowances may be understated, leading to budget or schedule overruns and often performance and quality shortfalls as well, as quality and scope are reduced in an attempt to keep costs within the budget.
Not surprisingly, those who expect to expend all contin- gency funds tend to be project managers, and those who expect to see at least some of the contingency allowance returned tend to be owners.
Setting the contingency is a matter of some tension between the project director, who generally wants the contingency allowance set high to per- mit greater flexibility and protection from uncertainty, and the owner, who wants the contingency set low to maintain greater control over the project.
Project policies and procedures documents should address the different kinds of contingencies, the need for contingency allowances, who con- trols them, and what should happen to them if they are not expended.
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