Cost Management(英文版)(ppt 78页).ppt

PMPPreparationTraining CostManagement Chapter7 ProjectCostManagement ResourcePlanningCostEstimatingCostBudgetingCostControl Processesrequiredtoensuretheprojectiscompletedwithintheapprovedbudget CostManagement 7 1ResourcePlanning Planning 7 3CostBudgeting 7 4CostControl Controlling 7 2CostEstimating ResourcePlanning Determiningphysicalresourcesneeded i e material equipment andpeople andwhatquantitiesofeachshouldbeusedandwhentheywouldbeneededtoperformprojectactivities ResourcePlanning InputsScopestatementWBSResourcepooldescriptionOrganizationalpoliciesHistoricalinformationActivitydurationsestimates Tools TechniquesExpertjudgmentAlternativesidentificationPMsoftware OutputsResourcerequirements Inputs Workbreakdownstructure WBS IdentifiestheprojectelementsthatrequireresourcesHistoricalinformation UsedtoidentifythetypesofresourcesthatwererequiredforsimilarworkonpreviousprojectsScopestatement Containsprojectjustificationandtheprojectobjectives whichneedtobeconsideredResourcepooldescription Descriptionofresourcesavailable ifnecessary toworkonaprojectOrganizationalpolicies Oftheperformingorganization regardingstaffingandtherentalandpurchaseofsuppliesandequipmentActivitydurationestimates ResourcePlanning Tools Techniques Expertjudgment Expertise providedbyanygrouporindividual usedtoassesstheinputstothisprocessOtherunitswithinorganizationConsultantsProfessionalandtechnicalassociationsIndustrygroupsAlternativesidentificationPMsoftware Usedtoorganizeresourcepools defineresourceavailabilitiesandrates anddefineresourcecalendars ResourcePlanning Outputs Resourcerequirements Descriptionofthetypes e g skilllevels andnumbersofresourcesrequiredbyeachelementoftheWBS ResourcePlanning CostEstimating Differencebetweencostestimatingandpricing Costestimating AssessinghowmuchitwillcosttheorganizationtoprovidetheproductorservicePricing AssessinghowmuchtheorganizationwillchargefortheproductorserviceCostestimatingalsoincludesidentifyingandconsideringcostalternatives Processofdevelopinganapproximation orestimate forthecostoftheresourcesnecessarytocompletetheprojectactivities CostEstimating InputsWBSResourcerequirementsResourceratesActivitydurationestimatesEstimatingpublicationsHistoricalinformationChartofaccountsRisks Tools TechniquesAnalogousestimatingParametricmodelingBottom upestimatingComputerizedtoolsOthercostestimatingmethods OutputsCostestimatesSupportingdetailCostmanagementplan Inputs WBS UsedtoorganizethecostestimatesandtoensurethatthecostofallidentifiedworkhasbeenestimatedResourcerequirementsResourcerates UnitratesforeachresourceActivitydurationestimates Affectscostestimatesifprojectbudgetincludesanallowanceforthecostoffinancing i e interest Chartofaccounts Codingstructureusedbytheorganizationtoreportfinancialinformation Costestimatesmustbeassignedtothecorrectaccountingcategory CostEstimating Inputs cont Historicalinformation InformationonthecostofresourcesProjectfiles RecordsofpreviousprojectresultsthataredetailedenoughtoaidindevelopingcostestimatesCommercialcost estimatingdatabases HistoricalinformationavailablecommerciallyProjectteamknowledgeEstimatingpublications CommerciallyavailabledataoncostestimatingRisks Sinceriskscanhaveasignificantimpactoncost theeffectofriskonthecostestimatesforeachactivitymustbeconsidered CostEstimating Tools Techniques Analogousestimating Expertjudgment UsedtoestimatetotalprojectcostsifthereisalimitedamountofdetailedinformationParametricmodeling Usingprojectcharacteristics orparameters inamathematicalmodeltopredictcosts e g pricepersquarefoot Bottom upestimating EstimatingthecostofindividualworkitemsandthenrollingupthecoststoarriveataprojecttotalComputerizedtools PMsoftwareandspreadsheets CostEstimating Outputs Costestimates Quantitativeassessmentsofthecostofresources e g unitsofcurrencyorstaffhours TypesofestimatesOrderofmagnitude 25 75 Budgetestimate 10 25 Definitiveestimate 5 10 SupportingdetailDescriptionofestimatedscopeofworkDocumentationofthebasisfortheestimateDocumentationofanyassumptionsmadeRangeofpossibleresults CostEstimating Outputs cont CostmanagementplanDescribeshowcostvarianceswillbemanagedPartoftheoverallprojectplan CostEstimating CostBudgeting Allocatingtheoverallcostestimatetoindividualactivitiesorworkpackages inordertoestablishacostbaselineformeasuringprojectperformance CostBudgeting InputsCostestimatesWBSProjectscheduleRiskmanagementplan Tools TechniquesCost budgetingtoolsandtechniques OutputsCostbaseline Inputs CostestimatesWBS IdentifiestheprojectelementstowhichthecostswillbeallocatedProjectschedule UsedtoassigncoststoprojectelementsforthetimeperiodwhencostswillbeincurredRiskmanagementplan Oftenincludescostcontingency whichcanbedeterminedonthebasisoftheexpectedaccuracyoftheestimate CostBudgeting Tools Techniques CostbudgetingtoolsandtechniquesAnalogousestimatingParametricmodelingBottom upestimatingComputerizedtools CostBudgeting Outputs Costbaseline Timephasedbudgetthatwillbeusedtomeasureandmonitorthecostperformanceoftheproject CostBudgeting CostControl Includes MonitoringcostperformancetodetectvariancesfromtheplanEnsuringthatallappropriatechangesarerecordedPreventingincorrect inappropriate orunauthorizedchangesInformingtheappropriatestakeholdersofauthorizedchangesAnalyzingpositiveandnegativevariancesandhowtheyaffecttheothercontrolprocesses InfluencingthefactorsthatcreatechangestothecostbaselinetoensurethatchangesareagreeduponDeterminingthatthecostbaselinehaschangedManagingtheactualchangeswhenandastheyoccur CostControl InputsCostbaselinePerformancereportsChangerequestsCostmanagementplan Tools TechniquesCostchangecontrolsystemPerformancemeasurementEVMAdditionalplanningComputerizedtools OutputsRevisedcostestimatesBudgetupdatesCorrectiveactionEstimateatcompletionProjectcloseoutLessonslearned Inputs CostbaselinePerformancereports InformationoncostperformanceChangerequests OralorwrittenrequeststochangethebudgetCostmanagementplan CostControl Tools Techniques Costchangecontrolsystem ProceduresusedformakingchangestothecostbaselinePaperworkTrackingsystemApprovallevelsPerformancemeasurement Assessmentofthemagnitudeofanyvariation thecauseofthevariance andthecorrectiveactionneeded CostControl Tools Techniques cont Additionalplanning ChangesmayrequireneworrevisedcostestimatesorananalysisofalternativeapproachesComputerizedtools UsedfortrackingthevalueofplannedcostscomparedtoactualcostsandforpredictingtheeffectsofcostchangesEarnedValueManagement Continuouslymeasuringprojectperformancebyrelatingtheplannedvalue theearnedvalueforworkaccomplished andtheactualcostsincurred CostControl Outputs RevisedcostestimatesBudgetupdatesCorrectiveactionEstimateatcompletion ForecastofmostlikelytotalprojectcostsbasedonprojectperformanceandriskquantificationProjectcloseout ProcessesandproceduresforclosingorendingaprojectLessonslearned Documentedcausesofvariances CostControl EarnedValue EV Amethodofmeasuringprojectperformancebycomparingtheamountofworkplannedwiththatactuallyaccomplished inordertodetermineifcostandscheduleperformanceareasplanned CostControl ScheduledWork PlannedValue PV BudgetedCostofWorkScheduled BCWS WorkAccomplished EarnedValue EV BudgetedCostofWorkPerformed BCWP ActualCostofWorkAccomplished ActualCosts AC ActualCostofWorkPerformed ACWP AuthorizedWork BudgetatCompletion Same ForecastedCost EstimateatCompletion Same WorkVariance ScheduleVariance Same CostVariance CostVariance Same CompletionVariance VarianceatCompletion Same CostControl EVTerms Controlaccount LeveloftheWBSatwhichabudgetisassignedandacontrolaccountmanager CAM isgivenresponsibilityfordeliveringtheitemCreatecontrolaccountsatthelevelthatseniormanagementwantstotrackcostandscheduleUsetheresponsibilityassignmentmatrix RAM asatool EstablishingControlAccounts CostControl RAM TheintegrationoftheWBSandtheOBSofaprojectPropercreationoftheRAMresultsfromlocatingtheintersectionoftheOBSunitthatisassignedresponsibilityfortheworkandthespecificWBSelementthatdefinestheworktobeperformed ResponsibilityAssignmentMatrix CostControl CA 1WBSElement OBSElement CAM Budget Schedule ControlAccountExample 1 1FrameFrameShopMr I M Smart 125 000Jan Jun00 CostControl ControlAccountManagers ReceiveworkauthorizationDevelopworkandplanningpackagesAssignabudgetandscheduleforeachworkandplanningpackageBuildabaselinebysummingtheplannedvalue PV foreachreportingperiod CostControl PlanningPackagesFutureworkthathasnotbeenplannedindetailasworkpackages Alwaysscheduledtooccurinthefuture WorkPackagesDetailed short spantasksormaterialitems RequiredtoaccomplishtheCAobjectives Typicallyforthenearterm ControlAccountElements CostControl PerformanceMeasurementBaseline PMB TheplanagainstwhichactualperformancecanbecomparedBasedonbudgetsassignedtoscheduledsegmentsofworkBuildPMBbysummingthePVforallcontrolaccounts byreportingperiodBudgetatcompletion BAC EqualtothecumulativePVforthetotalproject CostControl Time PhasedBudget PerformanceMeasurementBaseline PMB BAC CostControl Workscheduletobeaccomplished PlannedValue PV CostControl Budgetedvalueofcompletedorin processwork PerformanceMeasurementBaseline 0 10000 20000 30000 40000 50000 60000 70000 80000 JANUARY FEBRUARY MARCH APRIL MAY JUNE JULY CURRENT EV PV PV EV JANUARY 0 0 FEBRUARY 2500 3600 MARCH 8000 8000 APRIL 13000 10000 MAY 42000 38000 JUNE 62000 JULY 70700 EarnedValue CostControl ActualCosts AC Actualexpendituresforcompletedorin processwork CostControl PV EV AC JANUARY 0 0 0 FEBRUARY 2500 3600 6000 MARCH 8000 8000 8000 APRIL 13000 10000 8000 MAY 42000 38000 48000 JUNE 62000 JULY 70700 ScheduleVariance ComparingtheEV theamountoriginallybudgetedfortheworkthathasbeencompletedorisin process tothePV theamountbudgetedfortheworkthatwasplannedtohavebeenaccomplishedSV EV PVAnegativeresultmeanslessworkhasbeenperformedthanwasplanned CostControl SVExample PV 42 000EV 38 000AC 48 000SV EV PV 38 000 42 000 4 000SV SV PV 4000 42 000 0 095 9 5 CostControl CostVariance Comparingtheamountoriginallybudgetedfortheworkcompletedorin process theEV totheactualcostsofthatwork theACCV EV ACAnegativeCVmeansmoredollarswerespenttoaccomplishtheworkthanwasplanned CostControl CostVarianceExample PV 42 000EV 38 000AC 48 000CV EV AC 38 000 48 000 10 000CV CV EV 10 000 38 000 26 CostControl PerformanceIndices Dfn Cost andschedule performanceefficiencycalculations expressedin CostPerformanceIndex CPI CPI EV ACSchedulePerformanceIndex SPI SPI EV PV CostControl CPIExample PV 42 000EV 38 000AC 48 000CPI EV AC 38 000 48 000 0 79 0 79worthofworkwasactuallydoneforeach 1 00spent CostControl SPIExample PV 42 000EV 38 000AC 48 000SPI EV PV 38 000 42 000 0 90 0 90worthofworkhasbeendoneforeach 1 00worthofworkthatwasplannedtobedone CostControl EstimateatCompletion EAC Dfn Themanagement sassessmentofthecostoftheprojectatcompletionAftervarianceanalysis theestimatedcostatcompletionisdetermined CostControl EACExample Onemethodology EAC BAC CPIBAC 80 000CPI 0 79EAC 80 000 0 79 101 265 CostControl VarianceatCompletion BAC 80 000EAC 101 265VAC BAC EAC 80 000 101 265 21 265Basedonpastperformance projectwillexceedplannedbudgetby 21 265 CostControl ToCompletePerformanceIndex TCPI WorkRemaining CostRemainingTCPI BAC EV EAC AC 80 000 38 000 101 265 48 000 42 000 53 265 79 CostControl EarnedValueExamples PVEVAC 1 1 1OnscheduleOncost 2 2 1OnscheduleUndercost 1 1 2OnscheduleOvercost 1 2 2AheadofscheduleOncost 1 2 3AheadofscheduleOvercost 1 2 1AheadofscheduleUndercost 3 2 1BehindscheduleUndercost 2 1 3BehindscheduleOvercost 2 1 1BehindscheduleOncost CostControl Example PVEVACEACBAC1001257560056012510010085080075757570056010075100570600 CostControl SampleCostProblem BAC 40kEV 20kPV 28kAC 26k Calculate ofWorkScheduled ofBudgetSpent ofWorkAccomplishedCostVarianceScheduleVariance CostControl SampleSolution Calculate ofWorkScheduledPV BAC 28K 40K 70 ofBudgetSpentAC BAC 26K 40K 65 ofWorkAccomplishedEV BAC 20K 40K 50 CostVarianceEV AC 20K 26K 6KScheduleVarianceEV PV 20K 28K 8K CostControl Summary ReviewQuestions Case1 PV 1 860EV 1 860AC 1 860 Thisistheidealsituation whereeverythinggoesaccordingtoplan Case2 PV 1 900AC 1 700 InthisCase withoutEarnedValuemeasurements itappearswe reingoodshape Expendituresarelessthanplanned SpendingVariance 200 Case2 PV 1 900EV 1 500AC 1 700 ButwithEVmeasurements wesee 400worthofworkisbehindscheduleinbeingcompleted i e weare21percentbehindwhereweplannedtobe SV EV PV 400SV SV PVx100 21 Case2 PV 1 900EV 1 500AC 1 700 Inaddition wecansee Actuals exceed ValueEarned EV i e 1 500worthofworkwasaccomplishedbutitcost 1 700todoso Wehavea 200costoverrun i e 13 overbudget CV EV AC 200CV CV EVx100 13 Case2 PV 1 900EV 1 500AC 1 700 Thismeansonly79centsworthofworkwasdoneforeach 1 00worthofworkplannedtobedone And only88centsworthofworkwasactuallydoneforeach 1 00spent SPI EV PV 0 79CPI EV AC 0 88 Case2 PV 1 900EV 1 500AC 1 700 Thisistheworstkindofscenario whereallperformanceindicatorsarenegative SV 400 SPI 0 79CV 200 CPI 0 88 PV 2 600EV 2 400AC 2 200 Inthiscasethereisbadnewsandgoodnews Case3 PV 2 600EV 2 400AC 2 200 Thebadnewsisthatourworkefficiencyisabitlow we regettingonly92centsofworkdoneonthedollar Asaresult wearebehindschedule SPI 0 92SV 200 SV 8 Case3 PV 2 600EV 2 400AC 2 200 Thegoodnewsisthatwe reunder runningourbudget We regetting 1 09worthofworkdoneforeach 1 00we respending CV 200 CV 8 CPI 1 09 Case3 Case4 PV 1 700EV 1 500AC 1 500 Inthiscase theworkisnotbeingaccomplishedonschedule SV 200 SV 12 SPI 0 88 Case4 PV 1 700EV 1 500AC 1 500 butthecostoftheworkaccomplished