class08成本计划和绩效ppt课件

1、1土木工程工程管理 Project Management in Civil Engineering本钱方案和绩效Cost Planning and Performance2本钱方案和绩效课程概要工程本钱估计工程预算确定实践本钱确定挣得值赢余量本钱绩效分析本钱预测本钱控制控制现金流量3一、主要内容1、工程本钱估算的方法2、本钱绩效分析3、本钱控制二、重点挣值管理4导入案例 A公司委托某信息系统集成公司B，完成其新建大楼的平安监控系统。工程预算为350万元，工期为3个月。 3个月后，B公司终了了平安监控系统安装任务，但只破费了300万元。5导入案例续请问：A公司能否应该将节省的50万元或其一部分奖

2、励给B公司？6一、工程本钱估计从工程建议书开场工程建议书的本钱部分能够由承包商提供的本钱报表组成本钱报表包括：劳动力在工程中任务的各类人员原资料分包商和顾问租用设备和工具差旅费不测开支预备金7工程本钱估计二让某项详细任务及其相关本钱的担任人估计本钱是一个好方法本钱估计应该是积极的和符合现实的8二、工程预算两个步骤将工程本钱估计分摊到工程任务分析构造中的各个任务包空间上分配在整个任务包期间进展每个任务包的预算分配时间上分配9Step 1： 分摊总预算本钱为任务包建立总预算本钱TBC (total budgeted cost )Aggregating the estimated costs of

3、the specific activities- labor, materials, equipment - for the appropriate work packages in the breakdown structure will establish a total budgeted cost (TBC) for each work package两种方法自上而下法按照每一个任务包的相关任务范围调查自下而上法根据与每一个任务包有关的详细活动每一任务包的TBC就是其一切活动的本钱之和Example: $ 600k ProjectWork Breakdown Structure with

4、 Work Package Budgets1011Example: Packaging Machine ProjectPackaging Machine$100 kInstall & Test$16 kBuild$60 kDesign$24 kNetwork Diagram for the Packaging Machine ProjectWork Breakdown Structure for the Packaging Machine Project12Step 2：制定累计预算本钱每期的本钱估计根据组成该任务包的各个活动所完成的进度确定累计预算本钱CBC- The cumulative

5、budgeted cost)自到某期为止按进度完成的工程预算值作为分析工程本钱绩效的基准得到累计预算本钱曲线工程与任务包层级都有CBC13包装机工程每期预算本钱Amounts are in thousands of dollars, based on earliest start and finish timesBudgeted Cost by Period for the Packaging Machine Project14Cumulative Budgeted Cost Curve for the Packaging Machine Project15The CBC for the en

6、tire project or each work package provides a baseline against which actual cost and work performance can be compared at any time during the project.It would be misleading to merely compare actual amounts expended to the total budgeted cost for the project or work package.16将实践本钱和绩效与TBC比较能够引起工程失控应将实践

7、本钱和绩效与CBC比较举例17三、确定实践本钱实践本钱 ACActual Cost)必需建立及时和定期地搜集资金实践支出数据的制度搜集数据的步骤报表周任务记录卡常用于搜集实践人工本钱数据实践现金本钱=工时*工时本钱率举例 搜集数据的步骤工程款收入方案：工程预付款收入，分期结算款、保管金、最终结算。 1按工程实施进度付款， 2按合同付款：a.预付款，b.按月进度付款；c. 按详细完工 付；d.其他方式带资承包-承包商垫资承包，or BOT工程本身的收益支付1819承付款项 committed cost 分期分摊总费用当工程原资料、分包商已签署单，资金便被捆住部分付款：部分承付款项应随工程进度分摊

8、到实践本钱中分期付款：有时要求按施工进度付款即使供应商或分包商没有要求部分或分期付款，也应分期分摊总费用。20实践本钱与预算本钱比较按任务包汇总实践本钱数据累计实践本钱CAC)With the CAC values, it is possible to draw a cumulative actual cost curve. The curve provides a good visual comparison.CAC与CBC的比较查明对实践预算影响较大的特殊任务包21Actual Cost by Period for the Packaging Machine ProjectHow much

9、 did the “Design work package and the “Build work package each contribute to the $4,000 cost overrun at the end of week 8? Amount Overrun or Underrun?Design _ _Build _ _22包装机工程的每期实践本钱23Cumulative Budgeted and Actual Costs for the Packaging Machine Project24四、确定挣得值EV任务绩效任务绩效与实践本钱必需坚持同步挣得值 Earned valu

10、e (EV) 实践任务绩效的价值工程实施的重要参数用任务包完工比率percent complete for each work package确定挣得值0.30*$2000=$600累计挣得值CEVDetermine the Value of Work Performed25EV(BCWP)EVEarned Value 挣得值以前称作BCWP-Budgeted Cost of Work Performed 完成任务预算本钱即根据同意认可的预算，到某一时点曾经完成的任务所需投入资金的累计值。业主正是根据这个值对承包商完成的任务量进展支付，也就是承包商挣得的金额，故称挣得值也称获得值，净赚值、赚取

11、值、盈余值、实际值等。已完成任务必需经过验收，符合质量要求挣得值反映了满足质量规范的工程实践进度，真正实现了投资到工程成果的转化。按我国的习惯可将其称作实现投资额。The percent complete data usually are obtained each period from the individual responsible for the work package.SubjectiveShould be an honest assessmentOne way to prevent premature inflated percent complete estimates i

12、s to keep the work packages or activities small in terms of scope and estimated duration.Estimated activity duration should not be longer than the time intervals at which actual project performance will be reviewed and compared to planned progress.2627包装机工程的每期累计完成比率%Cumulative Percent Complete by Pe

13、riodfor the Packaging Machine Project28包装机工程的每期累计挣得值 $K)Cumulative Earned Value (CEV) by Period for the Packaging Machine Project29Cumulative Budgeted CBCand Cumulative Actual CostsCAC and Cumulative Earned ValueCEV for the Packaging Machine Project30五、本钱绩效分析 Cost Performance Analysis 四个相关本钱TBC总预算本钱

14、CBC累计预算本钱CAC累计实践本钱CEV累计挣得值They are used to determine whether the project is being performed within budget and whether the value of the work performed is in line with the actual cost.Packaging Machine Project Status as of Week 83132本钱绩效目的本钱绩效指数cost performance index CPI)CPI=CEV/CAC累计挣得值/累计实践本钱本钱差别cos

15、t variance CV)CV=CEV-CACWhen the CPI 1.0 (CV 1是有利的， “1是有利的， “1 是不利的补充37补充完工预算AC(CAC)PV(CBC)EV(CEV)EACBAC(TBC)当前日期完成日期进度偏向本钱偏向完工估算38CEV计算实例某工程方案制造100双鞋，每双鞋费用10元，因高温季节工程终了时只制造了80双，每双费用是12元。请计算 : CBC,CAC,CEV,SV,CVCBC100双10元双1000元CAC80双12元双960元CEV80双10元双800元SV800元1000元200元CV 800元960元-160元39七、本钱控制关键是及时分析

16、本钱绩效特别要及早发现本钱差别和无效率本钱控制的内容分析本钱绩效以确定需求采取纠正措施的任务包决议要采取哪些纠正措施修订工程方案工期、本钱，综合谋划纠正措施40本钱控制二CV负值最大的任务包应该给予最高的优先权集中采取纠正措施的两类活动近期活动具有较大的估计本钱的活动41本钱控制的方法采用符合规范而本钱较低的原资料由阅历丰富的专家当顾问减少任务包或特殊活动的作业范围或要求交替运用减少本钱差别的方法42八、控制现金流量确保及时地从客户那里收到足够的现款，以支付工程进展中的各种费用关键是要保证现金的流入比流出要快承包商的要求工程开工时预付定金根据工程的工期每月支付等量现金提供经常的支付43 Bri

17、ef Review: 工程本钱管理资源方案编制本钱估算本钱预算本钱控制HomeworkA. Refer to the table below. What is the cumulative budgeted cost at the end of week 6?44B. Below is a table of actual costs. What is the cumulative actual cost at the end of week 6? Determine whether there is a cost overrun or underrun. What is causing it?45c. Below is a table of the cumulative percentages of work completed by the end of week 6. W