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1、7-1Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Resource PlanningCost EstimatingCost BudgetingCost ControlProcesses required to ensure the project is completed within the approved budgetChapter 6 Project Cost Management7-2Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Cost Management7.1ResourcePla
2、nningPlanning7.3Cost Budgeting7.4CostControlControlling7.2Cost Estimating 7-3Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Resource PlanningDetermining physical resources needed(i.e.,material,equipment,and people)and what quantities of each should be used and when they would be needed to perform pr
3、oject activities7-4Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Resource PlanningInputs Scope statementWBSResource pool descriptionOrganizational policiesHistorical informationActivity durations estimatesTools&TechniquesExpert judgmentAlternatives identificationPM softwareOutputsResource requireme
4、nts7-5Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.InputsWork breakdown structure(WBS)Identifies the project elements that require resources Historical information Used to identify the types of resources that were required for similar work on previous projects Scope statement Contains project just
5、ification and the project objectives,which need to be consideredResource pool description Description of resources available,if necessary,to work on a projectOrganizational policies Of the performing organization,regarding staffing and the rental and purchase of supplies and equipmentActivity durati
6、on estimatesResource Planning7-6Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Tools&TechniquesExpert judgment Expertise,provided by any group or individual,used to assess the inputs to this processOther units within organizationConsultantsProfessional and technical associationsIndustry groupsAltern
7、atives identification PM software Used to organize resource pools,define resource availabilities and rates,and define resource calendarsResource Planning7-7Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.OutputsResource requirements Description of the types(e.g.,skill levels)and numbers of resources
8、required by each element of the WBSResource Planning7-8Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Cost EstimatingDifference between cost estimating and pricing:Cost estimating:Assessing how much it will cost the organization to provide the product or servicePricing:Assessing how much the organiz
9、ation will charge for the product or serviceCost estimating also includes identifying and considering cost alternativesProcess of developing an approximation(or estimate)for the cost of the resources necessary to complete the project activities 7-9Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Cost
10、EstimatingInputs WBSResource requirementsResource ratesActivity duration estimatesEstimating publicationsHistorical informationChart of accountsRisksTools&TechniquesAnalogous estimatingParametric modelingBottom-up estimatingComputerized toolsOther cost estimating methodsOutputsCost estimatesSupporti
11、ng detailCost management plan7-10Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.InputsWBS Used to organize the cost estimates and to ensure that the cost of all identified work has been estimatedResource requirements Resource rates Unit rates for each resource Activity duration estimates Affects cos
12、t estimates if project budget includes an allowance for the cost of financing(i.e.,interest)Chart of accounts Coding structure used by the organization to report financial information.Cost estimates must be assigned to the correct accounting category.Cost Estimating7-11Source:pmbok guide 2000 2002 R
13、obbins-Gioia,Inc.Inputs(cont.)Historical information Information on the cost of resourcesProject files Records of previous project results that are detailed enough to aid in developing cost estimatesCommercial cost-estimating databases Historical information available commerciallyProject team knowle
14、dgeEstimating publications Commercially available data on cost estimatingRisks Since risks can have a significant impact on cost,the effect of risk on the cost estimates for each activity must be consideredCost Estimating7-12Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Tools&TechniquesAnalogous es
15、timating(Expert judgment)Used to estimate total project costs if there is a limited amount of detailed information Parametric modeling Using project characteristics(or parameters)in a mathematical model to predict costs(e.g.,price per square foot)Bottom-up estimating Estimating the cost of individua
16、l work items and then rolling up the costs to arrive at a project totalComputerized tools PM software and spreadsheetsCost Estimating7-13Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.OutputsCost estimates Quantitative assessments of the cost of resources(e.g.,units of currency or staff hours)Types
17、of estimatesOrder of magnitude(-25%/+75%)Budget estimate(-10%/+25%)Definitive estimate(-5%/+10%)Supporting detailDescription of estimated scope of workDocumentation of the basis for the estimateDocumentation of any assumptions madeRange of possible results Cost Estimating7-14Source:pmbok guide 2000
18、2002 Robbins-Gioia,Inc.Outputs(cont.)Cost management planDescribes how cost variances will be managedPart of the overall project planCost Estimating7-15Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Cost BudgetingAllocating the overall cost estimate to individual activities or work packages,in order
19、 to establish a cost baseline for measuring project performance7-16Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Cost BudgetingInputs Cost estimatesWBSProject scheduleRisk management planTools&TechniquesCost-budgetingtools and techniquesOutputsCost baseline7-17Source:pmbok guide 2000 2002 Robbins-G
20、ioia,Inc.InputsCost estimates WBS Identifies the project elements to which the costs will be allocatedProject schedule Used to assign costs to project elements for the time period when costs will be incurredRisk management plan Often includes cost contingency,which can be determined on the basis of
21、the expected accuracy of the estimateCost Budgeting7-18Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Tools&TechniquesCost budgeting tools and techniquesAnalogous estimatingParametric modelingBottom-up estimatingComputerized toolsCost Budgeting7-19Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Outpu
22、tsCost baseline Time phased budget that will be used to measure and monitor the cost performance of the projectCost Budgeting7-20Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Cost ControlIncludes:Monitoring cost performance to detect variances from the planEnsuring that all appropriate changes are
23、recordedPreventing incorrect,inappropriate,or unauthorized changesInforming the appropriate stakeholders of authorized changesAnalyzing positive and negative variances and how they affect the other control processes7-21Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Cost ControlInputs Cost baselinePe
24、rformance reportsChange requestsCost management planTools&TechniquesCost change control systemPerformance measurementEVMAdditional planningComputerized toolsOutputsRevised cost estimatesBudget updatesCorrective actionEstimate at completionProject closeoutLessons learned7-22Source:pmbok guide 2000 20
25、02 Robbins-Gioia,Inc.InputsCost baselinePerformance reports Information on cost performanceChange requests Oral or written requests to change the budgetCost management planCost Control7-23Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Tools&TechniquesCost change control system Procedures used for ma
26、king changes to the cost baselinePaperworkTracking systemApproval levelsPerformance measurement Assessment of the magnitude of any variation,the cause of the variance,and the corrective action neededCost Control7-24Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Tools&Techniques(cont.)Additional plan
27、ning Changes may require new or revised cost estimates or an analysis of alternative approachesComputerized tools Used for tracking the value of planned costs compared to actual costs and for predicting the effects of cost changesEarned Value Management Continuously measuring project performance by
28、relating the planned value,the earned value for work accomplished,and the actual costs incurredCost Control7-25Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.OutputsRevised cost estimatesBudget updatesCorrective actionEstimate at completion Forecast of most likely total project costs based on projec
29、t performance and risk quantificationProject closeout Processes and procedures for closing or ending a projectLessons learned Documented causes of variancesCost Control7-26Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Earned Value(EV)A method of measuring project performance by comparing the amount
30、 of work planned with that actually accomplished,in order to determine if cost and schedule performance are as plannedCost Control7-27Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Data ElementTermOld TermScheduled WorkPlanned Value(PV)Budgeted Cost ofWork Scheduled(BCWS)Work AccomplishedEarned Valu
31、e(EV)Budgeted Cost ofWork Performed(BCWP)Actual Cost of Work AccomplishedActual Costs(AC)Actual Cost of Work Performed(ACWP)Authorized WorkBudget at CompletionSameForecasted CostEstimate at CompletionSameWork VarianceSchedule VarianceSameCost VarianceCost VarianceSameCompletion VarianceVariance at C
32、ompletionSameCost ControlEV Terms7-28Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Control account Level of the WBS at which a budget is assigned and a control account manager(CAM)is given responsibility for delivering the itemCreate control accounts at the level that senior management wants to tra
33、ck cost and scheduleUse the responsibility assignment matrix(RAM)as a toolEstablishing Control AccountsCost Control7-29Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.RAM The integration of the WBS and the OBS of a projectProper creation of the RAM results from locating the intersection of the OBS un
34、it that is assigned responsibility for the work and the specific WBS element that defines the work to be performedResponsibility Assignment MatrixCost Control7-30Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.CA#1WBS Element:OBS Element:CAM:Budget:Schedule:Control Account Example1.1 FrameFrame ShopM
35、r.I.M.Smart$125,000Jan-Jun 00Cost Control7-31Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Control Account ManagersReceive work authorizationDevelop work and planning packagesAssign a budget and schedule for each work and planning packageBuild a baseline by summing the planned value(PV)for each rep
36、orting periodCost Control7-32Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Planning PackagesFuture work that has not been planned in detail as work packages;Always scheduled to occur in the futureTask 1Task 2Task 4Task 5Task 3Work PackagesPlanning PackagesWork PackagesDetailed,short-span tasks or m
37、aterial items;Required to accomplish the CA objectives;Typically for the near termControl Account ElementsCost Control7-33Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Performance Measurement Baseline(PMB)The plan against which actual performance can be comparedBased on budgets assigned to schedule
38、d segments of workBuild PMB by summing the PV for all control accounts,by reporting periodBudget at completion(BAC)Equal to the cumulative PV for the total projectCost Control7-34Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Time-Phased BudgetPerformance Measurement Baseline(PMB)BACCost Control7-35
39、Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Work schedule to be accomplishedPlanned Value(PV)Performance Measurement Baseline01000020000300004000050000600007000080000JANUARYFEBRUARYMARCHAPRILMAYJUNEJULYCURRENTPVBACCost ControlPVJANUARY0FEBRUARY2500MARCH8000APRIL13000MAY42000JUNE62000JULY707007-36
40、Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Budgeted value of completed or in-process workPerformance Measurement Baseline01000020000300004000050000600007000080000JANUARYFEBRUARYMARCHAPRILMAYJUNEJULYCURRENTEVPVPVEVJANUARY00FEBRUARY25003600MARCH80008000APRIL1300010000MAY4200038000JUNE62000JULY7070
41、0Earned ValueCost Control7-37Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Actual Costs (AC)Actual expenditures for completed or in-process workCost ControlPVEVACJANUARY000FEBRUARY250036006000MARCH800080008000APRIL13000100008000MAY420003800048000JUNE62000JULY707007-38Source:pmbok guide 2000 2002 Ro
42、bbins-Gioia,Inc.Schedule VarianceComparing the EV,the amount originally budgeted for the work that has been completed or is in-process,to the PV,the amount budgeted for the work that was planned to have been accomplishedSV=EV PVA negative result means less work has been performed than was plannedCos
43、t Control7-39Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.SV ExamplePV=$42,000EV=$38,000AC=$48,000SV=EV PV =$38,000$42,000=-$4,000 SV%=SV /PV =-$4000/$42,000=-0.095 =-9.5%Cost Control 7-40Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Cost VarianceComparing the amount originally budgeted for the w
44、ork completed or in-process,the EV,to the actual costs of that work,the ACCV=EV ACA negative CV means more dollars were spent to accomplish the work than was plannedCost Control7-41Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Cost Variance ExamplePV=$42,000EV=$38,000AC=$48,000CV=EV-AC=$38,000$48,0
45、00=-$10,000 CV%=CV/EV=-$10,000/$38,000=-26%Cost Control 7-42Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Performance IndicesDfn:Cost-and schedule-performance efficiency calculations;expressed in$Cost Performance Index(CPI)CPI=EV/ACSchedule Performance Index(SPI)SPI=EV/PVCost Control7-43Source:pmbo
46、k guide 2000 2002 Robbins-Gioia,Inc.CPI ExamplePV=$42,000EV=$38,000AC=$48,000CPI=EV/AC=$38,000/$48,000=0.79$0.79 worth of work was actually done for each$1.00 spentCost Control 7-44Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.SPI ExamplePV=$42,000EV=$38,000AC=$48,000SPI=EV/PV=$38,000/$42,000=0.90$
47、0.90 worth of work has been done for each$1.00 worth of work that was planned to be doneCost Control 7-45Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Estimate at Completion(EAC)Dfn:The managements assessment of the cost of the project at completion After variance analysis,the estimated cost at com
48、pletion is determinedCost Control7-46Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.EAC ExampleOne methodology:EAC=BAC/CPIBAC=$80,000CPI=0.79EAC=$80,000/0.79=$101,265Cost Control 7-47Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Variance at CompletionBAC=$80,000 EAC=$101,265VAC=BAC EAC=$80,000$101,
49、265 =-$21,265Based on past performance,project will exceed planned budget by$21,265Cost Control 7-48Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.To Complete Performance Index(TCPI)Work Remaining/Cost RemainingTCPI=(BAC EV)/(EAC AC)=($80,000$38,000)/($101,265$48,000)=$42,000/$53,265=.79Cost Control
50、7-49Source:pmbok guide 2000 2002 Robbins-Gioia,Inc.Earned Value ExamplesPVEVAC$1$1$1On scheduleOn cost$2$2$1On scheduleUnder cost$1$1$2On scheduleOver cost$1$2$2Ahead of scheduleOn cost$1$2$3Ahead of scheduleOver cost$1$2$1Ahead of scheduleUnder cost$3$2$1Behind scheduleUnder cost$2$1$3Behind schedu