Earned- Value- Management

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Project Performance Analysis Earned Value Project Management Khalid Ahmad Khan, PE, PMP Head of PMU Planning & Development Department Government of Punjab Lahore, Pakistan Agenda Understand basic concepts How to evaluate performance How to manage using Earned Value Questions Questions to be Answered PAST PRESENT FUTURE How much work has been completed? How much work has been completed? How much should have been completed? How much should have been completed? How much has been spent? How much has been spent? How much should have been spent? How much should have been spent? When will we finish? When will we finish? What will it cost at the end? What will it cost at the end? How can we control the trend? How can we control the trend? We analyze the past performance………to help us control the future Performance Assessment Fund based analysis Time based analysis Earned Value analysis Fund Base Analysis Given Budget Cost Duration of the Project Funds used Assume Cost efficiency is 100% No change in Unit Rates or Quantities Uniform Cash Flow Rs. 1200m in 12 months is 100m/month Calculate % Completion = (Funds used) / (Budget Cost) Weakness Late detection of Budget or Time Overruns Limitations of Financial Monitoring Assumes all money spent is used with 100% efficiency Works fine only if the project is on-track Ignores Scope & Time Physical Progress vs. Financial Progress Budget 100.00 Utilized 70.00 Budget Utilized Physical-1 Physical-2 Physical-3 70.00 Physical-1 50.00 Physical-2 Physical-3 20.00 40.00 60.00 80.00 80.00 100.00 120.00 Spending is not uniform x 1000 x 100000 18 Spending 16 Cumulative Spending 14 12 14 10 12 10 8 8 6 6 4 4 2 2 JUL AUG SEP OCT 1999 NOV DEC JAN FEB MAR APR MAY Detail scale (left): JUN 2000 X 1000 JUL AUG SEP OCT NOV Resource/Cost Profile Legend Total of All Resources Peak early cost per Week (Current Estimate) Current estimate curve Earned value curve Scheduled budget curve Cumulative scale (right): X 100000 Time Based Analysis Given Activity Sequence (Network) Activity Schedule (Gantt Chart) Assume Effort uniformly distributed over time Calculate % Completion = (Days used) / (Total duration) Weakness Late detection of Budget and Time Overruns Level of effort in not uniform Activity ID Activity Description Orig Dur Rem Dur % Early Start Early Finish AREA Budgeted Cost 2003 17 MAR 24 APR 31 7 14 21 28 5 12 MAY 19 26 Project 1 1000 1010 1020 1030 1040 1050 Project Start Activity A Activity B Activity C Activity D Project Finish 0 5 8 2 3 0 0 5 8 2 3 0 0 24MAR03 0 24MAR03 0 29MAR03 0 29MAR03 0 06APR03 0 28MAR03 05APR03 30MAR03 08APR03 08APR03 P1 P1 P1 P1 P1 P1 0.00 0.00 0.00 0.00 0.00 0.00 Project Start Activity A Activity B Activity C Activity D Project Finish Project 2 2000 2010 2020 2030 2040 2050 Project Start Activity A Activity B Activity C Activity D Project Finish 0 5 8 2 3 0 0 5 8 2 3 0 0 24MAR03 0 24MAR03 0 29MAR03 0 29MAR03 0 06APR03 0 28MAR03 05APR03 30MAR03 08APR03 08APR03 P2 P2 P2 P2 P2 P2 0.00 0.00 0.00 0.00 0.00 0.00 x 10 Nos Less activities more work Project Start Activity A Activity B Activity C Activity D Project Finish x 10 11 80 10 70 9 60 8 7 50 6 40 5 4 30 3 20 2 10 Resource/Cost Profile Legend WORK Total early usage per Day (Current Estimate) Current estimate curve Earned value curve Planned value curve Start Date Finish Date Data Date Run Date 24MAR03 08APR03 24MAR03 24MAR03 20:02 Early Bar Float Bar Progress Bar Critical Activity EVPM 1 X 10Nos Detail scale (left): Cumulative scale (right): X 10Nos 17 24 MAR 31 7 14 APR 21 2003 28 5 12 MAY 19 26 Sheet 1 of 1 Expert Systems (Pvt) Ltd Earned Value Presentatin Examples Classic Schedule Layout Date Revision Checked Approved © Primavera Systems, Inc. Example: 1 day match Scenario I: Score 230/3 Target 240 Scenario II: 3 wickets down 44 overs Scenario III: 230/3 in 44 overs Target 240 What is EVMS? EVMS is the primary project management tool... that integrates the scope, schedule, and cost parameters of the contract. COST SCHEDULE Scope What do we measure progress against? Performance measurement baseline budget that is spread over . . . time, to accomplish the scope of work and against which progress can be measured Earned Value concept how much progress did I make against my original plan? FIVE BASIC PERFORMANCE DATA QUESTIONS & ANSWERS QUESTION What was the total job supposed to cost? How much work should be done? How much work is done? ANSWER Budget at Completion ACRONYM BAC Budgeted Cost for Work Scheduled Budgeted Cost for Work Performed Actual Cost of Work Performed BCWS BCWP How much did the is done work cost? ACWP What do we now expect the total job to cost? Estimate at Completion EAC The Project It’s my pleasure to award you this contract for a new BHU hmm...7,500 sft construction, 8 months to do it all....37.2 lakhs budget....This is going to be tough! Budget Cost for Work Scheduled (BCWS) BCWS for April Rs 3.16 lakhs …Earthworks in April should cost 3.16 lakhs… Budget at Completion (BAC) BAC= 37.2 lakhs BAC= 37.2 lakhs ..If I add up all the individual BCWS I get the BAC…37.2 lakhs.. … At the end... At the end of the contract, when all work has been completed: I’ve “earned” all of my budget (Rs. 37.2 lakhs) BCWP (cumulative) = Rs. 37.2 lakhs BCWS (cumulative) = Rs. 37.2 lakhs Program Schedule System No. 1000 Prior Schedule Subsystem Fiscal year 1985 therefore, schedule variance (Rs) = 0 Automated Equipment Fiscal year 1986 Type Program FY 1987 F M A M J J A S 1 FY 1988 2 3 As of June 1986 FY 1989 4 1 2 3 Compl date 4 1 2 L i n e Program milestones Program direction Facility Modification Mo Yr O N D J F M A M J J A S O N D J 1 2 3 4 Sys Integ Cintract award ADPE Instal & checkout Medical equip automatic checkout/test Equip Integration Software development Developmental testing System testing Facility mod (opn’l site) ADPE Instal & checkout (opn’l site) Med equip Installation Prototype test/evaluation Initial operational test and evaluation Engineering development Formal schedule will reflect whether milestones were achieved on time 5 6 7 8 9 10 11 12 13 14 15 Now Control Phase So, your project has been base lined and work has started Is everything going according to plan? Next step in the process: figure out your status figure out the problems figure out what you need to do to fix them figure out what the impact might be Measuring Progress Be Discrete! Discrete EV Techniques: Method 0/100 50/50 Units Completed Equivalent Units Weighted Milestone How Value is Earned no EV at opening, 100% EV at close of WP 50% EV at opening, 50% EV at close of WP same budget value for identical units planned unit standards, allows partial credit each milestone weighted based on planned resources ideal to have a milestone each month subjective (least desirable) Percent Complete Budgeted Cost of Work Performed (BCWP) the EARNED VALUE concept We’re at the end of the third month, we have completed earthworks, foundation…structure is in process…. You earn value the same way You earn value the same way as it was budgeted in baseline as it was budgeted in baseline Status at Month 3 BAC = 37.22 lakhs BCWS = 19.82 lakhs BCWP = 14.50 lakhs ACWP = 16.40 lakhs Activity ID Activity Description Orig Dur Budget (BAC) Planned (BCWS) Earned (BCWP) Actual (ACWP) 1 2 3 4 Months 5 6 7 8 9 Rural Health Clinic Total 210 3,722,000.00 1,982,800.00 1,450,000.00 1,640,000.00 General Subtotal 1000 1110 Project Start Project Complete 210 0 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Project Start Project Complete Foundation Subtotal 1010 1020 Earthworks Foundation upto Plinth 54 18 24 850,000.00 50,000.00 800,000.00 850,000.00 50,000.00 800,000.00 850,000.00 50,000.00 800,000.00 950,000.00 60,000.00 890,000.00 Earthworks Foundation upto Plinth Structure Work Subtotal 1030 1040 Super-structure Block Masonry 51 50 15 1,536,000.00 1,440,000.00 96,000.00 1,132,800.00 1,036,800.00 96,000.00 600,000.00 504,000.00 96,000.00 690,000.00 584,000.00 106,000.00 Block Masonry Super-structure Finishes Subtotal 1050 1100 1090 1070 1060 1080 Plaster Plumbing Electrical Works Flooring Paint Wood Work 105 40 15 25 45 40 20 1,336,000.00 192,000.00 100,000.00 200,000.00 300,000.00 144,000.00 400,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 x 100000 Plaster Plumbing Electrical Works Flooring Paint Wood Work x 100000 EAC 10 40 9 ACWP BCWS BAC 36 8 32 7 28 6 24 5 20 4 16 3 BCWP 12 2 Resource/Cost Profile Legend Total of All Resources Total early cost per Month (Current Estimate) Current estimate curve Earned value curve Planned value curve Detail scale (left): X 100000 Cumulative scale (right): X 100000 8 1 4 1 2 3 4 5 Months 6 7 8 9 10 Sheet 1 of 1 Schedule Variance BUDGET BASED BC WS BC WP Value of work that was planned to be completed Value of work that has been completed BAC = 37.22 lakhs BCWS = 19.82 lakhs BCWP = 14.50 lakhs ACWP = 16.40 lakhs SCHEDULE VARIANCE is the difference between work scheduled SCHEDULE VARIANCE is the difference between work scheduled and work performed (expressed in terms of budget dollars) and work performed (expressed in terms of budget dollars) formula: formula: example: example: SV = BCWP --BCWS SV = BCWP BCWS SV = BCWP --BCWS = 14.50 – 19.82 SV = BCWP BCWS = 14.50 – 19.82 SV= -5.32 (negative = behind schedule) SV= -5.32 (negative = behind schedule) Schedule Performance Index BUDGET BASED BC WS BC WP Value of work that was planned to be completed Value of work that has been completed BAC = 37.22 lakhs BCWS = 19.82 lakhs BCWP = 14.50 lakhs ACWP = 16.40 lakhs SCHEDULE Performance Index is the ratio between work SCHEDULE Performance Index is the ratio between work scheduled and work performed (expressed in terms of budget) scheduled and work performed (expressed in terms of budget) formula: formula: example: example: SPI = BCWP //BCWS SPI = BCWP BCWS SPI = BCWP / /BCWS = 14.5 / /19.82 SPI = BCWP BCWS = 14.5 19.82 SPI= 0.73 (only 27% of behind schedule) SPI= 0.73 (only 27% of behind schedule) EV Analysis BAC Data Date Current COST Target SV AC SPI (Schedule Performance) SPI (Schedule Performance) EV / /PV [1.0=On schedule] EV PV [1.0=On schedule] EV TIME Cost Variance PERFORMANCE BASED BC WP AC WP of the work I actually performed, how much did I budget for it to cost? of the work I actually performed, how much did it actually cost? BAC = 37.22 lakhs BCWS = 19.82 lakhs BCWP = 14.50 lakhs ACWP = 16.40 lakhs COST VARIANCE is the difference between budgeted cost COST VARIANCE is the difference between budgeted cost and actual cost and actual cost formula: formula: example: example: CV = BCWP --ACWP CV = BCWP ACWP CV = BCWP --ACWP = 14.5 – 16.4 CV = BCWP ACWP = 14.5 – 16.4 CV= -1.9 (negative = cost overrun) CV= -1.9 (negative = cost overrun) Cost Performance Index PERFORMANCE BASED BC WP AC WP of the work I actually performed, how much did I budget for it to cost? of the work I actually performed, how much did it actually cost? BAC = 37.22 lakhs BCWS = 19.82 lakhs BCWP = 14.50 lakhs ACWP = 16.40 lakhs COST VARIANCE is the ratio between earned value COST VARIANCE is the ratio between earned value and actual cost and actual cost formula: formula: example: example: CPI = BCWP //ACWP CPI = BCWP ACWP CPI = BCWP / /ACWP = 14.5 / /16.4 CPI = BCWP ACWP = 14.5 16.4 CPI= 0.88 CPI= 0.88 (we are overshooting budget by 12%) (we are overshooting budget by 12%) EV Analysis CPI (Cost Performance) CPI (Cost Performance) EV / /AC [1.0=On budget] EV AC [1.0=On budget] BAC Data Date COST Target CV AC EV TIME Budget Status budget status budget status % spent = ACWP = 16.4/37.2 = 44% % spent = ACWP = 16.4/37.2 = 44% BAC BAC BAC = 37.22 lakhs BCWS = 19.82 lakhs BCWP = 14.50 lakhs ACWP = 16.40 lakhs compare: compare: % spent vs. % complete % spent vs. % complete example: example: 44% spent vs. 39% complete 44% spent vs. 39% complete What will be the final cost? Estimate at Completion (EAC) defined as actual cost to date + estimated cost of work remaining contractor develops comprehensive EAC at least annually reported by WBS in cost performance report should examine on monthly basis consider the following in EAC generation performance to date impact of approved corrective action plans known/anticipated downstream problems best estimate of the cost to complete remaining work also called latest revised estimate (LRE), indicated final cost, etc. ACWP + ETC = EAC One method: statistical formulae Common EAC Formulae: EAC = … 5.1 Million over Budget… BAC CPI 37.2 = Rs. 42.3 lakhs 0.88 BAC = 37.22 lakhs BCWS = 19.82 lakhs BCWP = 14.50 lakhs ACWP = 16.40 lakhs = = ACWPcum + Budgeted Cost of Work Remaining CPI3 ACWPcum + Budgeted Cost of Work Remaining .8(CPI) +.2(SPI) ACWPcum + Budgeted Cost of Work Remaining CPI * SPI = Variance at Completion (VAC) B AC E AC what the total job is supposed to cost BAC = 37.22 lakhs BCWS = 19.82 lakhs BCWP = 14.50 lakhs ACWP = 16.40 lakhs what the total job is expected to cost job is supposed to cost and what the total job is now expected to cost. job is supposed to cost and what the total job is now expected to cost. VARIANCE AT COMPLETION is the difference between what the total VARIANCE AT COMPLETION is the difference between what the total FORMULA: FORMULA: Example: Example: VAC = BAC --EAC VAC = BAC EAC VAC = 37.2 – 42.3 VAC = 37.2 – 42.3 VAC = --5.1 (negative = overrun) VAC = 5.1 (negative = overrun) VAC EV Analysis CPI (Cost Performance) CPI (Cost Performance) EV / /AC [1.0=On budget] EV AC [1.0=On budget] BAC Data Date Delay Current COST Target ETC SV CV AC SPI (Schedule Performance) SPI (Schedule Performance) EV / /PV [1.0=On schedule] EV PV [1.0=On schedule] EV TIME BCWP Allows Isolation of Schedule and Cost Variances BCWS ACWP cv sv Rs BCWP TIME 8 months schedule variance = BCWP - BCWS = negative number cost variance = BCWP - ACWP = negative number behind schedule, behind schedule, over cost over cost Pop Quiz BCWS BCWP $ ACWP TIME NOW schedule variance = BCWP - BCWS = cost variance = BCWP - ACWP = _______schedule, _______schedule, ___________cost ___________cost Exercise 5 Performance Indices COST PERF INDEX (CPI) = BCWP COST PERF INDEX (CPI) = BCWP ACWP ACWP “GOOD” 1.2 SCHED PERF INDEX (SPI) = BCWP SCHED PERF INDEX (SPI) = BCWP BCWS BCWS 1.1 TIME 1.0 “BAD” .9 CPI SPI .8 Project A Weekly SPI 1.20 0.85 0.90 0.60 0.77 0.73 0.74 0.76 SPI 0.30 0.00 8Jan 15Jan 22Jan 29Jan 5Feb 12Feb 19Feb 26Feb 5Mar 12Mar Complete Remaining Total Required Weekly Run Rate (Rs.) 40,460,383 23,285,805 (Rs.) Closure Running Total 160,141,220 190,821,480 350,962,700 Days 98 321 419 (Rs.) 421,943,990 958,044,540 1,379,988,530 Day s 73 288 361 (Rs.) 582,085,210 1,148,866,020 1,730,951,230 Project B SPI 1.20 1.00 0.80 0.60 0.40 0.20 3 n -Ja 1 -Ja 0 n 1 -Ja 7 n 2 -Ja 4 n 1 -N v 5 o 2 -N v 2 o 2 -N v 9 o 3 -Ja 1 n 1 o -N v 8 o -N v 7 e -F b 1 -D c 3 e 2 -D c 0 e 2 -D c 7 e 1 -F b 4 e 1 -O 8 ct 2 -O 5 ct 6 e -D c 0.63 1.08 0.88 0.81 0.77 0.76 0.75 0.69 0.68 0.67 0.64 0.53 0.31 0.53 0.56 0.62 0.60 SPI 0.00 Complete Remaining Total Required Weekly Run Rate (Rs.) 43,634,122 1,476,955 (Rs.) Closure Running Total 59,203,840 9,815,350 69,019,190 Days 52 189 241 (Rs.) 62,334,460 21,099,350 83,433,810 Days 10 100 110 (Rs.) 121,538,300 30,914,700 152,453,000 Example: Weekly SPI Sr. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Week Ending Dates 26-Dec-04 2-Jan-05 9-Jan-05 16-Jan-05 23-Jan-05 30-Jan-05 6-Feb-05 13-Feb-05 20-Feb-05 27-Feb-05 6-Mar-05 13-Mar-05 20-Mar-05 27-Mar-05 3-Apr-05 10-Apr-05 17-Apr-05 24-Apr-05 01-May-05 08-May-05 Planned Value (PV) (Rs.) 95,302,638 124,008,716 167,750,812 207,032,859 230,748,190 237,291,819 258,003,316 275,543,375 311,754,875 335,186,817 342,437,937 362,078,566 398,036,945 424,191,388 435,632,781 452,135,030 486,666,502 536,812,960 571,145,846 579,427,303 Earned Value (EV) (Rs.) 52,444,155 71,807,490 104,771,091 114,537,327 115,388,914 119,899,913 127,715,271 135,491,435 138,162,865 144,765,181 158,587,808 170,986,796 178,791,567 191,337,033 198,883,454 211,993,298 223,619,935 237,782,155 250,318,134 261,828,969 SPI Period 0.55 0.67 0.75 0.25 0.04 0.69 0.38 0.44 0.07 0.28 1.91 0.63 0.22 0.48 0.66 0.79 0.34 0.28 0.37 1.37 SPI Accumulated 0.55 0.58 0.62 0.55 0.50 0.51 0.50 0.49 0.44 0.43 0.46 0.47 0.45 0.45 0.46 0.47 0.46 0.44 0.44 0.45 TSPI 1.08 1.10 1.14 1.22 1.29 1.30 1.36 1.40 1.56 1.66 1.66 1.73 1.98 2.17 2.27 2.41 2.93 3.39 4.53 4.85 SPIe 0.56 0.59 0.69 0.64 0.56 0.52 0.50 0.48 0.44 0.43 0.43 0.42 0.42 0.40 0.39 0.38 0.38 0.37 0.37 0.37 Value 0.30 0.35 0.40 0.45 0.50 0.55 0.60 0.65 0.70 Example: SPI Trend SPIe / SPI Trend Week 12 /2 6/ 20 1/ 04 2/ 20 1/ 05 9/ 2 1/ 005 16 /2 1/ 005 23 /2 1/ 005 30 /2 0 2/ 05 6/ 2 2/ 005 13 /2 2/ 005 20 /2 2/ 005 27 /2 0 3/ 05 6/ 2 3/ 005 13 /2 3/ 005 20 /2 3/ 005 27 /2 0 4/ 05 3/ 2 4/ 005 10 /2 4/ 005 17 /2 4/ 005 24 /2 0 5/ 05 1/ 20 5/ 05 8/ 20 05 SPIe SPI Projected Finish Date 16-Aug-05 27-Jul-05 17-Jun-05 7-Jul-05 28-May-05 8-May-05 18-Apr-05 Example: Predicted Finish Prod vs. Proj Span Period 5 10 26 -D ec -0 4 2Ja n05 9Ja n 16 -05 -J an 23 -05 -J an 30 -05 -J an -0 5 6Fe b13 0 -F 5 eb -0 20 -F 5 eb -0 27 -F 5 eb -0 5 6M ar 13 -05 -M ar -0 20 -M 5 ar -0 27 -M 5 ar -0 5 3A pr 10 -05 -A pr 17 -05 -A pr 24 -05 -A pr -0 15 M ay -0 85 M ay -0 5 15 Finish Date Productivity Rs (million) 20 25 30 35 Portfolio Performance Project Portfolio Performance 1.20 1.15 1.10 1.05 CsPr r a c o t e fo m n e 1.00 0.80 0.85 0.90 0.95 1.00 1.05 1.10 1.15 1.20 BAC 0.95 0.90 0.85 0.80 Schedule Performance DoD experience shows….. over 800 military programs show that ...... no program has ever improved performance better than the following EAC calculation EAC = BAC CPI at 15% complete point in program early stages! no one pays enough attention in the EARNED VALUE PROBLEM INDICATORS GOAL: To Verify That Effective Variance Analysis Processes Are Applied To Identify, Correct, And Report Problems • POTENTIAL PROBLEM INDICATORS: – Zero variances – Monthly trends turning negative or downward – Schedule variances generally indicate cost will follow – Actuals > Latest Revised Estimates (LRE) – BCWP increases with no increase in ACWP – Negative data elements Benefits of EVPM Accurate picture of project status cost, schedule, and technical Early and accurate identification of trends and problems Basis for course correction Bring project in on schedule and cost Q&A

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