5 Project Cost Managementppt课件

ITProjectManagement INSTRUCTOR SHULIUHITSCHOOLOFSOFTWAREFall2005Allrightsreserved Review ProjectCostManagement 2 ProjectScopeManagement Initiation ScopePlanning ScopeDefinition ScopeVerification ScopeChangeControl ProjectCharter ScopeStatement WBS VerificationDocument Changecontrolprocess ProjectCostManagement 3 ProjectTimeManagement Activitydefinition Activitysequencing Activitydurationestimating Scheduledevelopment Schedulecontrol AllActivities ProjectNetworkDiagrams DurationEstimates GanttChart ControlChanges Topic ProjectCostManagement ITProjectManagement INSTRUCTOR SHULIUHITSCHOOLOFSOFTWAREFall2005Allrightsreserved ProjectCostManagement 5 Outline ImportanceofProjectCostManagementBasicPrinciplesofCostManagementProjectCostManagementProcessResourcePlanningCostEstimatingCostBudgetingCostControl ITProjectManagement ProjectCostManagement 6 TheImportanceofProjectCostManagement CostmanagementisanothertroublespotforITprojects ITprojectshaveapoortrackrecordformeetingcostgoalsAveragecostoverrunfrom1995CHAOSstudywas189 oftheoriginalestimates improvedto45 inthe2001study ItisusuallynotdifficultforITprofessionalstolearnaboutprojectcostmanagement theyjustoftenarenotinterestedinthesubject ITProjectManagement ProjectCostManagement 7 WhatisCost Accountantsusuallydefinecostasaresourcesacrificedorfore gonetoachieveaspecificobjective Webster sdictionarydefinescostas somethinggivenupinexchange Costsareusuallymeasuredinmonetaryunitslikedollars ManyITprofessionalsthinkpreparingcostestimatesisbeneaththem ajobforaccountants Onthecontrary preparinggoodcostestimatesisaverydemanding importantskillthatallinformationtechnologyprojectmanagersneedtoacquire ITProjectManagement ProjectCostManagement 8 WhatisProjectCostManagement ProjectcostmanagementincludestheprocessesrequiredtoensurethattheprojectiscompletedwithinanapprovedbudgetResourceplanningCostestimatingCostbudgetingCostcontrol ITProjectManagement ProjectCostManagement 9 ProjectCostManagementProcesses ResourceplanningdeterminingwhatresourcesandquantitiesofthemshouldbeusedCostestimatingdevelopinganestimateofthecostsandresourcesneededtocompleteaprojectCostbudgetingallocatingtheoverallcostestimatetoindividualworkitemstoestablishabaselineformeasuringperformanceCostcontrolcontrollingchangestotheprojectbudget ITProjectManagement ProjectCostManagement 10 BasicPrinciplesofCostManagement 1 Profits 利润 arerevenuesminusexpensesProfitMargin 利润率 istheratiobetweenrevenuesandprofitsLifecyclecosting 全寿命期成本计算 isestimatingthecostofaprojectoveritsentirelife ITProjectManagement ProjectCostManagement 11 CostofSoftwareDefects Itisimportanttospendmoneyup frontonITprojectstoavoidspendingalotmorelater ITProjectManagement ProjectCostManagement 12 BasicPrinciplesofCostManagement 2 Cashflowanalysis 现金流分析 isdeterminingtheestimatedannualcostsandbenefitsforaprojectInternalrateofreturn IRR 内部收益率 Isthediscountratethatmakesnetpresentvalueequaltozero Itisalsocalledthetime adjustedrateofreturn ITProjectManagement ProjectCostManagement 13 BasicPrinciplesofCostManagement 3 SunkcostIsmoneythathasbeenspentinthepast Consideritgone likeasunkenshipthatcanneverbereturned Theruleis whendecidingwhatprojecttoinvestinorcontinue youshouldnotincludesunkcosts ITProjectManagement ProjectCostManagement 14 BasicPrinciplesofCostManagement 4 Tangiblecostsorbenefits 有形成本或收益 CostsorbenefitsthatcanbeeasilymeasuredindollarsLiketrainingcost ITProjectManagement ProjectCostManagement 15 BasicPrinciplesofCostManagement 5 Intangiblecostsorbenefits 无形成本或收益 CostsorbenefitsthataredifficulttomeasureinmonetarytermsLikeoutofpersonalinterest spentsometimeusinghomecomputers books andotherresourcestoresearchareasrelatedtotheproject ITProjectManagement ProjectCostManagement 16 BasicPrinciplesofCostManagement 6 Directcosts 直接成本 Arecostsrelatedtoaprojectthatcanbetracedbackinacost effectivewayForexample thesalariesofpeopleworkingfull timeontheprojectandcostofhardwareandsoftwarepurchasedspecificallyfortheprojectaredirectcosts ITProjectManagement ProjectCostManagement 17 BasicPrinciplesofCostManagement 7 Indirectcosts 间接成本 Arecostsrelatedtoaprojectthatcannotbetracedbackinacost effectivewayForexample thecostofelectricity papertowels andsoon Indirectcostareallocatedtoprojectsandprojectmanagershaveverylittlecontroloverthem ITProjectManagement ProjectCostManagement 18 BasicPrinciplesofCostManagement 8 Learningcurvetheory 学习曲线理论 Atheorythatstatesthatwhenmanyitemsareproducedrepetitively theunitcostofthoseitemsnormallydecreasesinaregularpatternasmoreunitsareproducedCost Time ITProjectManagement ProjectCostManagement 19 BasicPrinciplesofCostManagement 9 Reserves 储备金 Reservesaredollarsincludedinacostestimatetomitigate 减轻 costriskbyallowingforfuturesituationsthataredifficulttopredict ITProjectManagement ProjectCostManagement 20 BasicPrinciplesofCostManagement 10 Reserves 储备金 Contingencyreserves 应急储备金 allowforfuturesituationsthatmaybepartiallyplannedfor sometimescalledknownunknowns 已知的未知事件Managementreserves 管理储备金 Allowforfuturesituationsthatareunpredictable sometimecalledunknownunknowns 未知的未知事件 ITProjectManagement ProjectCostManagement 21 ResourcePlanning Toestimate budget andcontrolcosts projectmanagersandtheirteammustdeterminewhatphysicalresourcesandwhatquantitiesofthoseresourcesarerequiredtocompletetheprojectPeopleEquipmentMaterials ITProjectManagement ProjectCostManagement 22 ResourcePlanning InputWBSScopeStatementHistoricalinfo ResourceInfo Policies OutputAlistofresourcerequirements ITProjectManagement ProjectCostManagement 23 ResourcePlanning ThenatureoftheprojectandtheorganizationwillaffectresourceplanningExpertjudgmentandtheavailabilityofalternativesaretheonlyrealtoolsavailabletoassistinresourceplanning ITProjectManagement ProjectCostManagement 24 ResourcePlanning Somequestionstoconsider Howdifficultwillitbetodospecifictasksontheproject Isthereanythinguniqueinthisproject sscopestatementthatwillaffectresources Whatistheorganization shistoryindoingsimilartasks Doestheorganizationhaveorcantheyacquirethepeople equipment andmaterialsthatarecapableandavailableforperformingthework ITProjectManagement ProjectCostManagement 25 CostEstimating ProjectmanagersmusttakecostestimatesseriouslyiftheywanttocompleteprojectswithinbudgetconstraintsCostestimateisanimportantoutputofprojectcostmanagement ITProjectManagement ProjectCostManagement 26 CostEstimating 成本估计 Outputsfromcostestimating CostestimatesSupportingdetailsCostmanagementplanAdocumentthatdescribeshowcostvarianceswillbemanagedontheproject ITProjectManagement ProjectCostManagement 27 TypesofCostEstimates Thereareseveraltypesofcostestimates RoughOrderofMagnitude ROM estimate 量级估算 Providesaroughideaofwhataprojectwillcost Budgetaryestimate 预算估算 Isusedtoallocatemoneyintoanorganization sbudgetDefinitiveestimate 最终估算 Providesanaccurateestimateofprojectcosts ITProjectManagement ProjectCostManagement 28 TypesofCostEstimates ITProjectManagement ProjectCostManagement 29 CostEstimationTechniques Analogousortop down 类比估算法 Itusestheactualcostofaprevious similarprojectasthebasisforthenewestimateItisaformofexpertjudgment Itisgenerallylesscostlythanothers butitisalsolessaccurate ITProjectManagement ProjectCostManagement 30 CostEstimationTechniques Bottom upItestimatesindividualworkitemsandsumthemtogetatotalestimateItismoreaccuratethananalogous buttimeconsumingParametric 参数模型估算法 Itusesprojectcharacteristicsinamathematicalmodeltoestimatecosts ITProjectManagement ProjectCostManagement 31 ConstructiveCostModel COCOMO 建设性的成本模型 BarryBoehmhelpeddeveloptheCOCOMOmodelsforestimatingsoftwaredevelopmentcostsParametersincludesourcelinesofcodeorfunctionpointsCOCOMOIIisacomputerizedmodelavailableonthewebBoehmsuggestthatonlyparametricmodelsdonotsufferfromthelimitsofhumandecision making ProjectCostManagement 32 RealityinITCostEstimates Developinganestimateforalargesoftwareprojectisacomplextaskrequiringasignificantamountofeffort RememberthatestimatesaredoneatvariousstagesoftheprojectManypeopledoingestimateshavelittleexperiencedoingthem Trytoprovidetrainingandmentoring ITProjectManagement ProjectCostManagement 33 RealityinITCostEstimates Peoplehaveabias 偏见 towardunderestimation ReviewestimatesandaskimportantquestionstomakesureestimatesarenotbiasedManagementwantsanumberforabid 投标 notarealestimate Projectmanagersmustnegotiatewithprojectsponsorstocreaterealisticcostestimates ITProjectManagement ProjectCostManagement 34 ITProjectManagement CostBudgeting 成本预算 ProjectcostbudgetinginvolvesallocatingtheprojectcostestimatetoindividualworkitemsThemaingoalofthecostbudgetingprocessistopreparebudgetaryestimatesandtoproduceacostbaselineformeasuringprojectperformanceTheWBSisarequiredinputtothecostbudgetingprocess Theprojectscheduleisalsorequiredtoallocatedcostsovertime Acostbaselineisatime phasedbudgetthatprojectmanagerusetomeasureandMonitorcostperformance ProjectCostManagement 35 BusinessSystemsReplacementProjectBudgetEstimatesforFY97andExplanations ProjectCostManagement 36 CostControl ProjectcostcontrolincludesmonitoringcostperformanceensuringthatonlyappropriateprojectchangesareincludedinarevisedcostbaselineinformingprojectstakeholdersofauthorizedchangestotheprojectthatwillaffectcostsEarnedValueManagement EVM isanimportanttoolforcostcontrol ITProjectManagement ProjectCostManagement 37 EarnedValueManagement EVM EVMisaprojectperformancemeasurementtechniquethatintegratesscope time andcostdata EVMissometimescalledEarnedValueAnalysis EVA Givenacostperformancebaseline projectmanagersandtheirteamscandeterminehowwelltheprojectismeetingscope timeandcostgoalsbyenteringactualinformationandthencomparingittothebaseline Baselineistheoriginalprojectplanplusapprovedchanges WhetherornotaWBSitemwascompletedorapproximatelyhowmuchoftheworkwascompleted whentheworkactuallystartedandended andhowmuchitactuallycosttodotheworkthatwascompleted ITProjectManagement ProjectCostManagement 38 EarnedValueManagement EVM YoumustenteractualinformationperiodicallytouseEVM Figureonnextslideshowsasampleformforcollectinginformation ITProjectManagement ProjectCostManagement 39 CostControlInputFormforBusinessSystemsReplacementProject ProjectCostManagement 40 EarnedValueManagementTerms Earnedvaluemanagementinvolvescalculatingthreevaluesforeachactivityorsummaryactivityfromaproject sWBSThePlannedValue PV TheActualCost AC TheEarnedValue EV ITProjectManagement ProjectCostManagement 41 EarnedValueManagementTerms1 Theplannedvalue PV 预算formerlycalledthebudgetedcostofworkscheduled BCWS alsocalledthebudget isthatportionoftheapprovedtotalcostestimateplannedtobespentonanactivityduringagivenperiod ITProjectManagement ProjectCostManagement 42 EarnedValueManagementTerms2 TheActualcost AC 实际成本formerlycalledactualcostofworkperformed ACWP isthetotalofdirectandindirectcostsincurredinaccomplishingworkonanactivityduringagivenperiod ITProjectManagement ProjectCostManagement 43 EarnedValueManagementTerms3 Theearnedvalue EV 净值formerlycalledthebudgetedcostofworkperformed BCWP isthepercentageofworkactuallycompletedmultipliedbytheplannedvalueEV PV completed ITProjectManagement ProjectCostManagement 44 EarnedValueManagementTerms4 CostVariance CV 成本偏差Istheearnedvalueminustheactualcost CV EV ACShowsthedifferencebetweentheestimatedcostofanactivityandtheactualcostofthatactivityIfcostvarianceisanegativenumber itmeansthatperformingtheworkcostmorethanplanned ITProjectManagement ProjectCostManagement 45 EarnedValueManagementTerms5 ScheduleVariance SV 进度偏差Istheearnedvalueminustheplannedvalue SV EV PVShowsthedifferencebetweenthescheduledcompletionofanactivityandtheactualcompletionofthatactivity Anegativeschedulevariancemeansthatittooklongerthanplannedtoperformthework ITProjectManagement ProjectCostManagement 46 EarnedValueManagementTerms6 TheCostPerformanceIndex CPI 成本执行指数Istheratioofearnedvaluetoactualcostandcanbeusedtoestimatetheprojectedcostofcompletingtheproject CPI EV ACIftheCPIisequaltooneor100 thentheplannedandactualcostsareequal orthecostsareexactlyasbudgeted IftheCPIislessthan1or100 theprojectisoverbudget ITProjectManagement ProjectCostManagement 47 EarnedValueManagementTerms7 TheSchedulePerformanceIndex SPI 进度执行指数Istheratioofearnedvaluetoplannedvalueandcanbeusedtoestimatetheprojectedtimetocompletetheproject SPI EV PVIftheSPIisequaltooneor100 thentheprojectisonschedule IftheSPIisgreaterthanoneor100 thentheprojectisaheadofschedule ITProjectManagement ProjectCostManagement 48 EarnedValueFormulas Toestimatewhatitwillcosttocompleteaprojectorhowlongitwilltakebasedonperformancetodate dividethebudgetedcostortimebytheappropriateindex ITProjectManagement ProjectCostManagement 49 EarnedValueCalculationsforOneActivityAfterWeekOne ITProjectManagement ProjectCostManagement 50 RulesofThumbforEVANumbers Negativenumbersforcostandschedulevarianceindicateproblemsinthoseareas TheprojectiscostingmorethanplannedortakinglongerthanplannedCPIandSPIlessthan100 indicateproblems ITProjectManagement ProjectCostManagement 51 EarnedValueCalculationsforaOne YearProjectAfterFiveMonths ITProjectManagement ProjectCostManagement 52 EarnedValueCalculationsforaOne YearProjectAfterFiveMonths ITProjectManagement ProjectCostManagement 53 EarnedValueCalculationsforaOne YearProjectAfterFiveMonths ITProjectManagement ProjectCostManagement 54 EarnedValueChartforProjectAfter5Months ITProjectManagement ProjectCostManagement 55 UsingSoftwaretoAssistinCostManagement Spreadsheetsareacommontoolforresourceplanning costestimating costbudgeting andcostcontrolManycompaniesusemoresophisticatedandcentralizedfinancialapplicationssoftwareforcostinformationProjectmanagementsoftwarehasmanycost relatedfeatures ITProjectMa