CostManagement(英文版知识讲义)

CostManagement(英文版知识讲义)PMPPreparationTrainingCostManagementChapter7ProjectCostManagementResourcePlanningCostEstimatingCostBudgetingCostControlProcessesrequiredtoensuretheprojectiscompletedwithintheapprovedbudgetCostManagement7.1ResourcePlanningPlanning7.3CostBudgeting7.4CostControlControlling7.2CostEstimatingResourcePlanning

Determiningphysicalresourcesneeded(i.e.,material,equipment,andpeople)andwhatquantitiesofeachshouldbeusedandwhentheywouldbeneededtoperformprojectactivitiesResourcePlanningInputsScopestatementWBSResourcepooldescriptionOrganizationalpoliciesHistoricalinformationActivitydurationsestimatesTools&TechniquesExpertjudgmentAlternativesidentificationPMsoftwareOutputsResourcerequirementsInputsWorkbreakdownstructure(WBS)–IdentifiestheprojectelementsthatrequireresourcesHistoricalinformation–UsedtoidentifythetypesofresourcesthatwererequiredforsimilarworkonpreviousprojectsScopestatement–Containsprojectjustificationandtheprojectobjectives,whichneedtobeconsideredResourcepooldescription–Descriptionofresourcesavailable,ifnecessary,toworkonaprojectOrganizationalpolicies–Oftheperformingorganization,regardingstaffingandtherentalandpurchaseofsuppliesandequipmentActivitydurationestimatesResourcePlanningTools&TechniquesExpertjudgment–Expertise,providedbyanygrouporindividual,usedtoassesstheinputstothisprocessOtherunitswithinorganizationConsultantsProfessionalandtechnicalassociationsIndustrygroupsAlternativesidentificationPMsoftware–Usedtoorganizeresourcepools,defineresourceavailabilitiesandrates,anddefineresourcecalendarsResourcePlanningOutputs

Resourcerequirements–Descriptionofthetypes(e.g.,skilllevels)andnumbersofresourcesrequiredbyeachelementoftheWBSResourcePlanningCostEstimatingDifferencebetweencostestimatingandpricing:Costestimating:AssessinghowmuchitwillcosttheorganizationtoprovidetheproductorservicePricing:AssessinghowmuchtheorganizationwillchargefortheproductorserviceCostestimatingalsoincludesidentifyingandconsideringcostalternativesProcessofdevelopinganapproximation(orestimate)forthecostoftheresourcesnecessarytocompletetheprojectactivities

CostEstimatingInputsWBSResourcerequirementsResourceratesActivitydurationestimatesEstimatingpublicationsHistoricalinformationChartofaccountsRisksTools&TechniquesAnalogousestimatingParametricmodelingBottom-upestimatingComputerizedtoolsOthercostestimatingmethodsOutputsCostestimatesSupportingdetailCostmanagementplanInputsWBS–UsedtoorganizethecostestimatesandtoensurethatthecostofallidentifiedworkhasbeenestimatedResourcerequirements

Resourcerates–UnitratesforeachresourceActivitydurationestimates–Affectscostestimatesifprojectbudgetincludesanallowanceforthecostoffinancing(i.e.,interest)Chartofaccounts–Codingstructureusedbytheorganizationtoreportfinancialinformation.Costestimatesmustbeassignedtothecorrectaccountingcategory.CostEstimatingInputs(cont.)Historicalinformation–InformationonthecostofresourcesProjectfiles–RecordsofpreviousprojectresultsthataredetailedenoughtoaidindevelopingcostestimatesCommercialcost-estimatingdatabases–HistoricalinformationavailablecommerciallyProjectteamknowledgeEstimatingpublications–CommerciallyavailabledataoncostestimatingRisks–Sinceriskscanhaveasignificantimpactoncost,theeffectofriskonthecostestimatesforeachactivitymustbeconsideredCostEstimatingTools&TechniquesAnalogousestimating(Expertjudgment)–UsedtoestimatetotalprojectcostsifthereisalimitedamountofdetailedinformationParametricmodeling–Usingprojectcharacteristics(orparameters)inamathematicalmodeltopredictcosts(e.g.,pricepersquarefoot)Bottom-upestimating–EstimatingthecostofindividualworkitemsandthenrollingupthecoststoarriveataprojecttotalComputerizedtools–PMsoftwareandspreadsheetsCostEstimatingOutputsCostestimates–Quantitativeassessmentsofthecostofresources

(e.g.,unitsofcurrencyorstaffhours)Typesofestimates

Orderofmagnitude (-25%/+75%) Budgetestimate (-10%/+25%) Definitiveestimate (-5%/+10%)SupportingdetailDescriptionofestimatedscopeofworkDocumentationofthebasisfortheestimateDocumentationofanyassumptionsmadeRangeofpossibleresultsCostEstimatingOutputs(cont.)CostmanagementplanDescribeshowcostvarianceswillbemanagedPartoftheoverallprojectplanCostEstimatingCostBudgeting

Allocatingtheoverallcostestimatetoindividualactivitiesorworkpackages,inordertoestablishacostbaselineformeasuringprojectperformanceCostBudgetingInputsCostestimatesWBSProjectscheduleRiskmanagementplanTools&TechniquesCost-budgeting

toolsandtechniquesOutputsCostbaselineInputsCostestimates

WBS–IdentifiestheprojectelementstowhichthecostswillbeallocatedProjectschedule–UsedtoassigncoststoprojectelementsforthetimeperiodwhencostswillbeincurredRiskmanagementplan–Oftenincludescostcontingency,whichcanbedeterminedonthebasisoftheexpectedaccuracyoftheestimateCostBudgetingTools&TechniquesCostbudgetingtoolsandtechniquesAnalogousestimatingParametricmodelingBottom-upestimatingComputerizedtoolsCostBudgetingOutputs

Costbaseline–TimephasedbudgetthatwillbeusedtomeasureandmonitorthecostperformanceoftheprojectCostBudgetingCostControlIncludes:MonitoringcostperformancetodetectvariancesfromtheplanEnsuringthatallappropriatechangesarerecordedPreventingincorrect,inappropriate,orunauthorizedchangesInformingtheappropriatestakeholdersofauthorizedchangesAnalyzingpositiveandnegativevariancesandhowtheyaffecttheothercontrolprocessesInfluencingthefactorsthatcreatechangestothecostbaselinetoensurethatchangesareagreeduponDeterminingthatthecostbaselinehaschangedManagingtheactualchangeswhenandastheyoccurCostControlInputsCostbaselinePerformancereportsChangerequestsCostmanagementplanTools&TechniquesCostchangecontrolsystemPerformancemeasurementEVMAdditionalplanningComputerizedtoolsOutputsRevisedcostestimatesBudgetupdatesCorrectiveactionEstimateatcompletionProjectcloseoutLessonslearnedInputsCostbaselinePerformancereports–InformationoncostperformanceChangerequests–OralorwrittenrequeststochangethebudgetCostmanagementplanCostControlTools&TechniquesCostchangecontrolsystem–ProceduresusedformakingchangestothecostbaselinePaperworkTrackingsystemApprovallevelsPerformancemeasurement–Assessmentofthemagnitudeofanyvariation,thecauseofthevariance,andthecorrectiveactionneededCostControlTools&Techniques(cont.)Additionalplanning–ChangesmayrequireneworrevisedcostestimatesorananalysisofalternativeapproachesComputerizedtools–UsedfortrackingthevalueofplannedcostscomparedtoactualcostsandforpredictingtheeffectsofcostchangesEarnedValueManagement–Continuouslymeasuringprojectperformancebyrelatingtheplannedvalue,theearnedvalueforworkaccomplished,andtheactualcostsincurredCostControlOutputsRevisedcostestimatesBudgetupdatesCorrectiveactionEstimateatcompletion–ForecastofmostlikelytotalprojectcostsbasedonprojectperformanceandriskquantificationProjectcloseout–ProcessesandproceduresforclosingorendingaprojectLessonslearned–DocumentedcausesofvariancesCostControlEarnedValue(EV)

Amethodofmeasuringprojectperformancebycomparingtheamountofworkplannedwiththatactuallyaccomplished,inordertodetermineifcostandscheduleperformanceareasplannedCostControlDataElementTermOldTermScheduledWorkPlannedValue(PV)BudgetedCostofWorkScheduled(BCWS)WorkAccomplishedEarnedValue(EV)BudgetedCostofWorkPerformed(BCWP)ActualCostofWorkAccomplishedActualCosts(AC)ActualCostofWorkPerformed(ACWP)AuthorizedWorkBudgetatCompletionSameForecastedCostEstimateatCompletionSameWorkVarianceScheduleVarianceSameCostVarianceCostVarianceSameCompletionVarianceVarianceatCompletionSameCostControlEVTermsControlaccount–LeveloftheWBSatwhichabudgetisassignedandacontrolaccountmanager

(CAM)isgivenresponsibilityfordeliveringtheitemCreatecontrolaccountsatthelevelthatseniormanagementwantstotrackcostandscheduleUsetheresponsibilityassignmentmatrix(RAM)asatoolEstablishingControlAccountsCostControlRAM–TheintegrationoftheWBSandtheOBSofaprojectPropercreationoftheRAMresultsfromlocatingtheintersectionoftheOBSunitthatisassignedresponsibilityfortheworkandthespecificWBSelementthatdefinestheworktobeperformedResponsibilityAssignmentMatrixCostControlCA#1WBSElement: OBSElement: CAM: Budget: Schedule: ControlAccountExle1.1FrameFrameShopMr.I.M.Smart$125,000Jan-Jun00CostControlControlAccountManagersReceiveworkauthorizationDevelopworkandplanningpackagesAssignabudgetandscheduleforeachworkandplanningpackageBuildabaselinebysummingtheplannedvalue

(PV)foreachreportingperiodCostControlPlanningPackagesFutureworkthathasnotbeenplannedindetailasworkpackages;AlwaysscheduledtooccurinthefutureTask1Task2Task4Task5Task3WorkPackagesPlanningPackagesWorkPackagesDetailed,short-spantasksormaterialitems;RequiredtoaccomplishtheCAobjectives;TypicallyfortheneartermControlAccountElementsCostControlPerformanceMeasurementBaseline(PMB)TheplanagainstwhichactualperformancecanbecomparedBasedonbudgetsassignedtoscheduledsegmentsofworkBuildPMBbysummingthePVforallcontrolaccounts,byreportingperiodBudgetatcompletion(BAC)–EqualtothecumulativePVforthetotalprojectCostControlTime-PhasedBudgetPerformanceMeasurementBaseline(PMB)BACCostControlWorkscheduletobeaccomplishedPlannedValue(PV)PerformanceMeasurementBaseline01000020000300004000050000600007000080000JANUARYFEBRUARYMARCHAPRILMAYJUNEJULYCURRENTPVBACCostControlPVJANUARY0FEBRUARY2500MARCH8000APRIL13000MAY42000JUNE62000JULY70700Budgetedvalueofcompletedorin-processworkPerformanceMeasurementBaseline01000020000300004000050000600007000080000JANUARYFEBRUARYMARCHAPRILMAYJUNEJULYCURRENTEVPVPVEVJANUARY00FEBRUARY25003600MARCH80008000APRIL1300010000MAY4200038000JUNE62000JULY70700EarnedValueCostControlActualCosts(AC)

Actualexpendituresforcompletedorin-processworkCostControlPVEVACJANUARY000FEBRUARY250036006000MARCH800080008000APRIL13000100008000MAY420003800048000JUNE62000JULY70700ScheduleVarianceComparingtheEV,theamountoriginallybudgetedfortheworkthathasbeencompletedorisin-process,tothePV,theamountbudgetedfortheworkthatwasplannedtohavebeenaccomplishedSV=EV–PVAnegativeresultmeanslessworkhasbeenperformedthanwasplannedCostControlSVExlePV=$42,000EV=$38,000AC=$48,000SV=EV–PV =$38,000–$42,000=-$4,000

SV%=SV/PV = -$4000/$42,000=-0.095=-

9.5%CostControl

CostVarianceComparingtheamountoriginallybudgetedfortheworkcompletedorin-process,theEV,totheactualcostsofthatwork,theACCV=EV–ACAnegativeCVmeansmoredollarswerespenttoaccomplishtheworkthanwasplannedCostControlCostVarianceExlePV=$42,000EV=$38,000AC=$48,000CV=EV-AC =$38,000–$48,000=-$10,000CV%=CV/EV =-$10,000/$38,000

=

-

26%CostControl

PerformanceIndicesDfn:Cost-andschedule-performanceefficiencycalculations;expressedin$CostPerformanceIndex(CPI)

CPI=EV/ACSchedulePerformanceIndex(SPI)

SPI=EV/PVCostControlCPIExlePV=$42,000EV=$38,000AC=$48,000CPI=EV/AC =$38,000/$48,000=0.79$0.79worthofworkwasactuallydoneforeach$1.00spentCostControl

SPIExlePV=$42,000EV=$38,000AC=$48,000SPI=EV/PV =$38,000/$42,000=0.90$0.90worthofworkhasbeendoneforeach$1.00worthofworkthatwasplannedtobedoneCostControl

EstimateatCompletion(EAC)Dfn:Themanagement’sassessmentofthecostoftheprojectatcompletionAftervarianceanalysis,theestimatedcostatcompletionisdeterminedCostControlEACExleOnemethodology:EAC=BAC/CPIBAC=$80,000CPI =0.79EAC =$80,000/0.79=$101,265CostControl

VarianceatCompletionBAC=$80,000EAC=$101,265VAC=BAC–EAC =$80,000–$101,265=-$21,265Basedonpastperformance,projectwillexceedplannedbudgetby$21,265CostControl

ToCompletePerformanceIndex(TCPI)WorkRemaining/CostRemainingTCPI=(BAC–EV)/(EAC–AC) =($80,000–$38,000)/($101,265–$48,000) =$42,000/$53,265 =.79CostControlEarnedValueExlesPV EV AC

$1 $1 $1 Onschedule Oncost$2 $2 $1 Onschedule Undercost$1 $1 $2 Onschedule Overcost$1 $2 $2 Aheadofschedule Oncost$1 $2 $3 Aheadofschedule Overcost$1 $2 $1 Aheadofschedule Undercost$3 $2 $1 Behindschedule Undercost$2 $1 $3 Behindschedule Overcost$2 $1 $1 Behindschedule OncostCostControlExlePV EV AC EAC BAC 100 125 75 600 560125 100 100 850 80075 75 75 700 560100 75 100 570 600CostControlSleCostProblemBAC=$40kEV=$20kPV=$28kAC=$26kCalculate%ofWorkScheduled%ofBudgetSpent%ofWorkAccomplishedCostVarianceScheduleVarianceCostControlSleSolutionCalculate%ofWorkScheduled

PV/BAC=$28K/$40K=70%%ofBudgetSpent

AC/BAC=$26K/$40K=65%%ofWorkAccomplished

EV/BAC=$20K/$40K=50% CostVariance

EV–AC=$20K–$26K=-$6KScheduleVariance EV–PV=$20K–$28K=-$8K CostControl

SummaryReviewQuestionsCase1PV=$1,860EV=$1,860AC=$1,860Thisistheidealsituation,whereeverythinggoesaccordingtoplan.Case2PV=$1,900AC=$1,700InthisCase,withoutEarnedValuemeasurements,itappearswe’reingoodshape.Expendituresarelessthanplanned.SpendingVariance=-$200Case2PV=$1,900EV=$1,500AC=$1,700ButwithEVmeasurements,wesee...$400worthofworkisbehindscheduleinbeingcompleted;i.e.,weare21percentbehindwhereweplannedtobe.SV =EV–PV=-$400SV%=SV/PVx100=-21%Case2PV=$1,900EV=$1,500AC=$1,700Inaddition,wecansee...“Actuals”exceed“ValueEarned”(EV),i.e.,$1,500worthofworkwasaccomplishedbutitcost$1,700todoso.Wehavea$200costoverrun(i.e.,13%overbudget).CV =EV–AC=-$200CV%=CV/EVx100=-13%Case2PV=$1,900EV=$1,500AC=$1,700Thismeansonly79centsworthofworkwasdoneforeach$1.00worthofworkplannedtobedone.And,only88centsworthofworkwasactuallydoneforeach$1.00spentSPI=EV/PV=$0.79CPI=EV/AC=$0.88Case2PV=$1,900EV=$1,500AC=$1,700Thisistheworstkindofscenario,whereallperformanceindicatorsarenegative.SV=-$400;SPI=0.79CV=-$200;CPI=0.88PV=$2,600EV=$2,400AC=$2,200Inthiscasethereisbadnewsandgoodnews.Case3PV=$2,600EV=$2,400AC=$2,200Thebadnewsisthatourworkefficiencyisabitlow;we’regettingonly92centsofworkdoneonthedollar.Asaresult,wearebehindschedule.SPI=0.92SV=-$200;SV%=-8%Case3PV=$2,600EV=$2,400AC=$2,200Thegoodnewsisthatwe’reunder-runningourbudget.We’regetting$1.09worthofworkdoneforeach$1.00we’respending.CV=+$200;CV%=+8%CPI=1.09Case3Case4PV=$1,700EV=$1,500AC=$1,500Inthiscase,theworkisnotbeingaccomplishedonschedule...SV=-$200;SV%=-12%SPI=0.88Case4PV=$1,700EV=$1,500AC=$1,500...butthecostoftheworkaccomplishedisjustaswebudgeted.CV =$0.00CPI=1.00Case5PV=$1,400EV=$1,600AC=$1,400Apositivescenario;right?Butisitbecauseweareout-performingourlearning-curvestandardsorbecauseweplannedtoopessimistically?Case5PV=$1,400EV=$1,600AC=$1,400Hereinthiscase,wearegettingworkdoneat114percentefficiency...SPI=1.14CPI=1.14Case5PV=$1,400EV=$1,600AC=$1,400...workisaheadofscheduleby14percentandunder-runningcostby12.5%.SV=+$200;SV%=+14%CV=+$200;C