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Project Management Cost Management

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Project Management Cost Management Powered By Docstoc
					                      ÑAÏI HOÏC MÔÛ TP.HCM
       Trung Taâm Boài Döôõng Kieán Thöùc Keá Toaùn (CPA)
Lôùp Boài döôõng kieán thöùc vaø kyõ naêng quaûn lyù döï aùn xaây döïng




        PHAÂN TÍCH EARNED VALUE



          Giaûng vieân: Löu Tröôøng Vaên, M.Eng
               Taøi lieäu löu haønh noäi boä


                    Prepared by Luu Truong Van, M.Eng                     1
    TIEÁN ÑOÄ XAÂY DÖÏNG MOÄT NHAØ XÖÔÛNG

                                              Ngaøy

    1       2   3   4   5   6         7   8    9      10   11   12   13   14   15   16   17   18   19       20
            1   1   1
A
        1
B                   1   1   1     1       1
                1
C
                        1   1
D
            1   1   1
E                                              1      1    1
F                                 1       1           1         1    1         1
                                               1           1              1
G                           1     1       1    1      1    1     1    1    1   1
H                                                                                   1
I                                                               1    1    1    1
J                                                                                   1    1
K                                                                                        1
L

        1   2   3   3   3   3         3   3    3      3    3     3   3     3   3    2     2




                                Prepared by Luu Truong Van, M.Eng                                       2
               NGAÂN SAÙCH ÑÖÔÏC GIAO ...

Nhieäm vuï      Thôøi gian     Nhaân coâng   Vaät lieäu      Chi phí khaùc     Toång coâng
             Thaùng
A                         3     $20,000                      $15,000            $35,000
B                         1     $20,000         $25,000      $10,000            $55,000
C                         6    $150,000        $500,000     $250,000           $900,000
D*                        2     $40,000         $10,000      $10,000            $60,000
E                         3     $35,000         $10,000      $25,000            $70,000
F                         3     $50,000          $5,000      $20,000            $75,000
G                         9     $15,000         $10,000      $20,000            $45,000
H                       11     $850,000      $1,500,000     $250,000         $2,600,000
I                         1     $15,000          $5,000      $10,000            $30,000
J                         4     $35,000         $20,000      $10,000            $65,000
K                         2     $20,000         $15,000      $15,000            $50,000
L                         1     $25,000         $50,000      $25,000           $100,000

                              $1,275,000     $2,150,000     $660,000         $4,085,000


                                Prepared by Luu Truong Van, M.Eng                            3
Chi phí haøng
ngaøy
                                 TIEÁN ÑOÄ CUÛA CHI PHÍ
                  Thôøi gian tính theo ngaøy
C.taùc   $000     1   2     3    4     5       6      7      8     9     10       11     12    13     14       15   16     17

A         $12     $12 $12 $12
B         $55 $55
C        $150        $150 $150 $150 $150 $150 $150
D         $30                  $30 $30
E         $23     $23 $23 $23
F         $25                                      $25 $25 $25
G          $5                             $5   $5   $5   $5   $5   $5   $5   $5   $5
H        $236                  $236 $236 $236 $236 $236 $236 $236 $236 $236 $236 $236
I         $30                                                                                                       $30
J         $16                                                      $16 $16 $16 $16
K         $25                                                                                                       $25 $25
L        $100                                                                                                           $100

                $55 $35 $185 $185 $416     $416    $391   $391   $266   $266    $266   $258   $258   $258   $258    55    125
         Cum    $55 $90 $275 $460 $876 $1,293 $1,684 $2,075 $2,342 $2,608 $2,875 $3,132 $3,390 $3,647 $3,905 $3,960 $4,085
                                                                               Chi phí haøng ngaøy
                                                                               Chi phí haøng ngaøy tích lyõu
                                            Prepared by Luu Truong Van, M.Eng                                             4
                 ÑOÀ THÒ CUÛA NGAÂN LÖU
($ ‘000)
      $450
      $400
      $350
      $300
      $250
      $200
      $150
      $100
       $50
       $0
             1   2   3   4     5   6   7   8    9 10 11 12 13 14 15 16 17



                             Prepared by Luu Truong Van, M.Eng              5
      ÑÖÔØNG CONG CHI PHÍ TÍCH LUÕY
    (Ñöôøng cong chöõ S cuûa ngaân saùch döï aùn)

$4,500
$4,000
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
 $500
   $0
         1   2   3   4    5    6   7    8   9 10 11 12 13 14 15 16 17


                         Prepared by Luu Truong Van, M.Eng              6
                    PHAÂN TÍCH EARNED VALUE

                                    A: Keá hoaïch hoaëc ngaân saùch
                                                                     Chi phí ñaõ döï truø cuûa coâng vieäc theo keá
                                Ngaøy caäp nhaät
                                                                     hoaïch (BCWS: Budgeted Cost of
                                                                     Work Scheduled)
Chi phí tích luõy




                                          B: Thöïc teá :Chi phí thöïc teá cuûa coâng vieäc ñaõ thöïc hieän ( ACWP:
                                          Actual Cost of Work Performed)

                                             Vöôït chi phí
                                                             C: Chi phí ñaõ döï truø cuûa coâgn vieäc ñaõ thöïc hieän (BCWP
                                                                           - Budgeted Cost of Work Performed)

                       Vöôït                                 Thôøi gian
                       thôøi
                       gian


                               Prepared by Luu Truong Van, M.Eng                                                 7
             PHAÂN TÍCH EARNED VALUE (t.t)
   Phaân tích Earned Value laø moät heä thoáng ño löôõng söï thöïc hieän
    cuï theå cuûa quaûn lyù döï aùn
   Earned Value laø giaù trò cuûa coâng vieäc maø ñaõ ñöôïc hoaøn thaønh
   Value - ñöôïc aùp duïng vaøo toång soá cuûa keá hoaïch ñaõ döï truø cho
    caùc coâng vieäc ñaõ thöïc hieän - Budgeted Cost of Work Performed
    (BCWP); cuõng nhö Budgeted Cost of Work Scheduled (BCWS) - ngaân
    saùch ban ñaàu vaø chi phí thöïc teá - Actual Cost of Work Performed
    (ACWP) Noù cung caáp moät heä thoáng kieåm soaùt toaøn chi phí döï
    aùn



                        Prepared by Luu Truong Van, M.Eng              8
$4,500

             DÖÏ AÙN TAÏI CUOÁI NGAØY THÖÙ 8 (‘000)
$4,000

              Ngaân saùch : $2,075
$3,500
              Thöïc teá : $1,613
              BCWP :$1,349
$3,000



$2,500
                                                                                            Ngaân saùch
                                                                                            Thöïc teá
                                                                                            BCWP
$2,000



$1,500



$1,000



 $500



   $0
         1     2    3    4     5     6      7    8     9   10   11    12     13   14   15       16        17

                                         Prepared by Luu Truong Van, M.Eng                                     9
                                + Toát/ - Xaáu
   Phöông sai cuûa chi phí: CV = BCWP - ACWP
      CV = $1,349 - $1,613 = - $264.

      Nhaø thaàu “loã” $264.000  Caàn phaûi xem theâm döõ lieäu quaù khöù
       ñeå coù keát luaän chính xaùc, nhöng taïm thôøi coù theå ñaùnh giaù : “tieán
       trình thöïc hieän döï aùn cuûa nhaø thaàu laø xaáu”

   Phöông sai cuûa tieán ñoä: SV = BCWP - BCWS
      SV = $1,349 - $2,075 = -$726
   Nhaän xeùt:
      Tieán ñoä thöïc hieän döï aùn : muoän so vôùi keá hoaïch ñaõ laäp.
      Giaù trò coâng vieäc bò chaäm treã laø $726.000




                            Prepared by Luu Truong Van, M.Eng                10
                    ÑOÀ THÒ HOAØN THAØNH EARNED VALUE


                                                                       Chi phí cuoái cuøng bò vöôït


                                    A
Chi phí tích luõy




                                     B                         C




                                             Tieán ñoä bò vuôït quaù


                                               Thôøi gian


                             Prepared by Luu Truong Van, M.Eng                                        11
    MOÄT VAØI CHÆ SOÁ CUÛA SÖÏ THÖÏC HIEÄN DÖÏ
                       AÙN
   Caùc thoâng soá veà söï thöïc hieän cuûa döï aùn (‘000)
       Budgeted Cost of Work Scheduled :BCWS =             $2,075
       Actual Cost of Work Performed: ACWP = $1,613

       Budgeted Cost of Work Performed: BCWP =$1,349

       Budgeted Cost at Completion: BAC = $4,085

   Chæ soá thöïc hieän chi phí (Cost Performance Index):
         CPI = BCWP/ACWP = 0.84
   Chæ soá thöïc hieän tieán ñoä (Scheduling Performance Index): SPI
    =BCWP/BCWS = 0.65
   Chæ soá phaàn raêng hoaøn thaønh (Percent Complete Index): PCI =BCWP/BAC
    = 0.33

                         Prepared by Luu Truong Van, M.Eng                12
         DÖÏ BAÙO CHI PHÍ TOAØN BOÄ CUÛA DÖÏ AÙN

   Chi phí döï baùo cho söï hoaøn thaønh :
          FAC = ETC + ACWP
         trong ñoù ETC laø chi phí ñöôïc öôùc löôïng ñeå hoaøn thaønh
   ETC = Phaàn coøn laïi cuûa coâng vieäc/CPI
     = {BAC - BCWP}/ (CPI) ={$4,085-$1,349}/0.84
     = $2,736/0.84 = $3,271
   FAC = $3,271 +$1,613 = $4,883
   Caùch naøy ñaõ ñöôïc chöùng minh vôùi möùc sai soá laø <10% vôùi
    caùc döï aùn lôùn


                         Prepared by Luu Truong Van, M.Eng              13
 Caùi gì ñang xaûy ra cho döï aùn cuûa baïn?




Tình huoáng 1?                           Tình huoáng 2?



                 Prepared by Luu Truong Van, M.Eng        14

				
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