工程项目管理英文课件：class10-cost control

CostControl1ASSIGNMENTSReadChapterXVII–KerznerProjectManagementQuestions17-1,2,32CostControl3INITIALIZINGPLANNINGCONTROLANDMONITORINGEXECUTIONCOSTCONTROLBUDGETSEARNEDVALUESTATUSREPORTSPROJECTMETRICSKPIRISK&OPPORTUNITIESFINANCIALOBJECTIVESRETURNONINVESTMENT=PROFITS/INVESTMENT(ReflectsTimeValueofMoneyandexpressedasapercentage)PAYBACK=PROFITS/INVESTMENT(noadjustmentfortiming)PROFITS=REVENUE–COSTREVENUE=PriceperUnitXSalesVolumeINVESTMENT=tooling,facilities,land,engineering,launch(expensesrelatedtothestartofproduction)4ManagementCostandControlSystem(MCCS)PlanningWorkAuthorizationAndReleaseCostDataCollaborationAndReportingCostAccountingCustomerAndManagementReportingPhaseIPhaseIIPhaseVPhaseIIIPhaseIVOperatingCycle5MCCSTheMCCSsystemmustbeable:TomeasureresourcesconsumedTomeasurestatusandaccomplishmentsTocomparemeasurementstoprojectionsandstandardsToprovidethebasisfordiagnosisandre-planning6MCCSTheMCCSplanningactivitiesinclude:ContractreceiptWorkauthorizationforprojectplanningWorkbreakdownstructureSubdividedworkdescriptionSchedulesPlanningchartsBudgets7MCCSAwell-disciplinedMCCSwillproducethefollowingresults:PoliciesandproceduresthatwillminimizetheabilitytodistortreportingStrongmanagementemphasisonmeetingcommitmentsWeeklyteammeetingswithaformalizedagenda,actionitemsandminutes8MCCSAwell-disciplinedMCCSwillproducethefollowingresults:Top-ManagementperiodicreviewsofthetechnicalandfinancialstatusSimplifiedinternalauditforcheckingcompliancewithprocedures.9MCCSManagementmustmonitorandtrackactualtime,costandperformanceversusthebudgetedtime,costandperformancetodetermineifprogramchangesarerequired.10CostReductionsProjectCostsProjectLife-CyclePhasesPossibleCostReductionsCostofChange11EarnedValueAnalysisSystem(EVMS)Earnedvalueisamanagementtechniquethatrelatesresourcingplanning,toschedulesandtechnicalperformancerequirements.TheEVMSprovidesanearlywarningsystem,thusprovidingtheprojectmanagertimetomakecoursecorrections.12EarnedValueAnalysisSystem(EVMS)Example:Youhiresomeonetowashyourcar.Theyagreetochargeyou$12perhourandwilldothejobinonehour.ScenarioI-Youcheckonthejobafter30minutesandfindthecarishalfwashed.Thistellsyouthatitwillprobablyfinishontimeandatthebudgetedcost.13EarnedValueAnalysisSystem(EVMS)Example:ScenarioII-Nowletsassumeyoustopbyanddiscoverthecarisonlyathirdwashed.Theyhavealreadyspent$6forthe30minutesandtheyarebehindschedule.Itislikelytheywillbelateandoverbudget.ScenarioIII–Youdiscoverthecaris2/3washedafter30minutes.Theyarelikelytofinishearlyandcostless.14EarnedValueAnalysisSystem(EVMS)DefinitionsBudgetedCostforWorkScheduled(BCWS)–thebudgetedamountofcostforworkscheduledtobeaccomplishedplustheamountscheduledtobeaccomplished.BudgetedCostforWorkPerformed(BCWP)–thebudgetedamountofcostforcompletedworkpluscostbudgetedforlevelofeffortactivitycompleted.Thisissometimescalled“earnedvalue”.EarnedValue=%completeXBudget15EarnedValueAnalysisSystem(EVMS)DefinitionsActualCostforWorkPerformed(ACWP)–theamountreportedasactuallyexpendedincompletingtheworkaccomplishedwithinagiventimeperiod.CostVariance(CV)=BCWP-ACWPAnegativevarianceisacostoverrun.ScheduleVariance(SV)=BCWP-BCWSAnegativevarianceisabehind-schedulecondition16EarnedValueAnalysisSystem(EVMS)17COSTTIMEBCWPEarnedValueACWPBCWSCVSVEarnedValueAnalysisSystem(EVMS)DefinitionsApositiveCVorSVisgoodwhilenegativeisbad.CostVariance%(CVP)=CV/BCWPScheduleVariance%(SVP)=SV/BCWP18EarnedValueAnalysisSystem(EVMS)DefinitionsCostPerformanceIndex(CPI)=BCWP/ACWPThismeasuresefficiencySchedulePerformanceIndex(SVI)=BCWP/BCWSThismeasuresEffectivenessCPIandSVI≥1.0isgood.CPIandSVIaregoodmetricstoreporttocustomerswithoutreportingspecificcostnumbers.19EarnedValueAnalysisSystem(EVMS)20COSTTIMEBCWPEarnedValueACWPBCWSScenarioILate&OverBudgetEarnedValueAnalysisSystem(EVMS)21COSTTIMEBCWPEarnedValueACWPBCWSScenarioIIEarly&OverBudgetEarnedValueAnalysisSystem(EVMS)22COSTTIMEBCWPEarnedValueACWPBCWSScenarioIEarly&UnderBudgetEarnedValueAnalysisSystem(EVMS)23COSTTIMEBCWPEarnedValueACWPBCWSScenarioILate&UnderBudgetBudgetControlU.S.Governmentsubcontractorsarerequiredtohaveagovernment-approvedcost/schedulecontrolsystem.Informationmustinclude:BCWSBCWPACWPEstimatedcostatcompletion(EAC)Budgetedcostatcompletion(BAC)Costandschedulevariances/explanationsTraceability24EstimatedCostatCompletion(EAC)BAC=thesumofalltheBCWSEAC=cumulativeactuals+theestimate-to-completionVarianceatCompletion(VAC)=BAC–EACEAC=ACWP/BCWPxBAC(orBAC/CPI)25EstimatedCostatCompletion(EAC)EAC=ACWP/BCWPxBACEAC=ACWP/BCWPx[Budgetedworkcompletedorinprogress]+[Actualcostofworknotbegun]EAC=[ActualtoDate]+[Allremainingworktobeatplannedcostincludinginprogresswork]26ProgramTeamAnalysisWherearewetodaywithrespecttotimeandcost?Wherewillweendupwithrespecttotimeandcost?EAC=BAC/CPI NewProjectlength=originallength/SPIEstimatedcosttocomplete(ETC)=EAC-ACWP27CostBreakdownCONTRACTPRICECONTRACTCOSTCOSTBASELINETIMETIMEPHASEDBUDGETCOSTACCOUNTSPROFITMANAGEMENTRESERVEUNDISTRIBUTEDBUDGETCUMULATIVECOSTS,$$$$$$$$$$$$$$$$$$$$$$$$$$28EarnedValueManagementConceptChart29TheLanguageofEarnedValueManagement30COSTCONTROLSUMMARYItisessentialtohaveagoodcostcontrolprocess.Itestablishestheproject’sperformancebaseline.Reportingmustbetimelysothattheteammayreactandadjusttonegativevariances.Itisbesttoretainpositivevariancesinateamprovisiontooffsetfuturenegativevariances.Managementexpectstheteamtotakethenecessarystepstooffsetnegativevariancesbutsometimesitisnecessarytoreturntoseniormanagementandrequestprogramrevisions.31ProjectManagementInformationSystemsToday,companieshaveProjectManagementInformationSystems(PMIS)whichtrackmuchmorethancostandtime.PMISallowsfunctionalmanagerstoinputprogramstatusreducingthecostofmaintaininginformation.Otherbenefitsincludeprovidingthecorrectinformationfordecisionmakingandtrackingprogrammetricsversuscompanyinitiatives.32EnterpriseResourcePlanningCompanieshavedevelopedEnterpriseResourcePlanning(ERP)systemstocoordinateallresources,informationandtasksneededtocompleteaproject.Allowscapacityplanning.Providesadisciplinedprocesstointroducenewproductivityinitiatives.33ProjectMetricsIfitcannotbemeasured,thenitcannotbemanagedWhatgetsmeasuredgetsdone.Youneverunderstandanythingfullyunlessitcanbemeasured.34BenefitsofMetricManagementTellusifwearehittingtargetsandmilestonesandifweareimprovingEarlyidentificationofissuesLeadtoinformeddecisionmakingAssessperformanceaccuratelyAllowforproactivemanagementImprovefutureestimatingandperformance35BenefitsofMetricManagementValidatebaselinesAccuratelyassesssuccessorfailureMeansofassessingprojecthealthAbilitytotrackcriticalsuccessfactorsBroadendefinitionofprojectsuccessbeyondcost,timeandperformance36KeyPerformanceindicators(KPI)KPI’scanbedisplayedindashboards,scorecards,andreports.KPI’sindicatehowwelltheprojectisproceeding.