class08成本計劃和績效ppt課件

1、1土木工程工程管理 Project Management in Civil Engineering本錢方案和績效Cost Planning and Performance2本錢方案和績效課程概要工程本錢估計工程預算確定實踐本錢確定掙得值贏余量本錢績效分析本錢預測本錢控制控制現(xiàn)金流量3一、主要內(nèi)容1、工程本錢估算的方法2、本錢績效分析3、本錢控制二、重點掙值管理4導入案例 A公司委托某信息系統(tǒng)集成公司B，完成其新建大樓的平安監(jiān)控系統(tǒng)。工程預算為350萬元，工期為3個月。 3個月后，B公司終了了平安監(jiān)控系統(tǒng)安裝任務，但只破費了300萬元。5導入案例續(xù)請問：A公司能否應該將節(jié)省的50萬元或其一部分獎

2、勵給B公司？6一、工程本錢估計從工程建議書開場工程建議書的本錢部分能夠由承包商提供的本錢報表組成本錢報表包括：勞動力在工程中任務的各類人員原資料分包商和顧問租用設備和工具差旅費不測開支預備金7工程本錢估計二讓某項詳細任務及其相關(guān)本錢的擔任人估計本錢是一個好方法本錢估計應該是積極的和符合現(xiàn)實的8二、工程預算兩個步驟將工程本錢估計分攤到工程任務分析構(gòu)造中的各個任務包空間上分配在整個任務包期間進展每個任務包的預算分配時間上分配9Step 1： 分攤總預算本錢為任務包建立總預算本錢TBC (total budgeted cost )Aggregating the estimated costs of

3、the specific activities- labor, materials, equipment - for the appropriate work packages in the breakdown structure will establish a total budgeted cost (TBC) for each work package兩種方法自上而下法按照每一個任務包的相關(guān)任務范圍調(diào)查自下而上法根據(jù)與每一個任務包有關(guān)的詳細活動每一任務包的TBC就是其一切活動的本錢之和Example: $ 600k ProjectWork Breakdown Structure with

4、 Work Package Budgets1011Example: Packaging Machine ProjectPackaging Machine$100 kInstall & Test$16 kBuild$60 kDesign$24 kNetwork Diagram for the Packaging Machine ProjectWork Breakdown Structure for the Packaging Machine Project12Step 2：制定累計預算本錢每期的本錢估計根據(jù)組成該任務包的各個活動所完成的進度確定累計預算本錢CBC- The cumulative

5、budgeted cost)自到某期為止按進度完成的工程預算值作為分析工程本錢績效的基準得到累計預算本錢曲線工程與任務包層級都有CBC13包裝機工程每期預算本錢Amounts are in thousands of dollars, based on earliest start and finish timesBudgeted Cost by Period for the Packaging Machine Project14Cumulative Budgeted Cost Curve for the Packaging Machine Project15The CBC for the en

6、tire project or each work package provides a baseline against which actual cost and work performance can be compared at any time during the project.It would be misleading to merely compare actual amounts expended to the total budgeted cost for the project or work package.16將實踐本錢和績效與TBC比較能夠引起工程失控應將實踐

7、本錢和績效與CBC比較舉例17三、確定實踐本錢實踐本錢 ACActual Cost)必需建立及時和定期地搜集資金實踐支出數(shù)據(jù)的制度搜集數(shù)據(jù)的步驟報表周任務記錄卡常用于搜集實踐人工本錢數(shù)據(jù)實踐現(xiàn)金本錢=工時*工時本錢率舉例 搜集數(shù)據(jù)的步驟工程款收入方案：工程預付款收入，分期結(jié)算款、保管金、最終結(jié)算。 1按工程實施進度付款， 2按合同付款：a.預付款，b.按月進度付款；c. 按詳細完工 付；d.其他方式帶資承包-承包商墊資承包，or BOT工程本身的收益支付1819承付款項 committed cost 分期分攤總費用當工程原資料、分包商已簽署單，資金便被捆住部分付款：部分承付款項應隨工程進度分攤

8、到實踐本錢中分期付款：有時要求按施工進度付款即使供應商或分包商沒有要求部分或分期付款，也應分期分攤總費用。20實踐本錢與預算本錢比較按任務包匯總實踐本錢數(shù)據(jù)累計實踐本錢CAC)With the CAC values, it is possible to draw a cumulative actual cost curve. The curve provides a good visual comparison.CAC與CBC的比較查明對實踐預算影響較大的特殊任務包21Actual Cost by Period for the Packaging Machine ProjectHow much

9、 did the “Design work package and the “Build work package each contribute to the $4,000 cost overrun at the end of week 8? Amount Overrun or Underrun?Design _ _Build _ _22包裝機工程的每期實踐本錢23Cumulative Budgeted and Actual Costs for the Packaging Machine Project24四、確定掙得值EV任務績效任務績效與實踐本錢必需堅持同步掙得值 Earned valu

10、e (EV) 實踐任務績效的價值工程實施的重要參數(shù)用任務包完工比率percent complete for each work package確定掙得值0.30*$2000=$600累計掙得值CEVDetermine the Value of Work Performed25EV(BCWP)EVEarned Value 掙得值以前稱作BCWP-Budgeted Cost of Work Performed 完成任務預算本錢即根據(jù)同意認可的預算，到某一時點曾經(jīng)完成的任務所需投入資金的累計值。業(yè)主正是根據(jù)這個值對承包商完成的任務量進展支付，也就是承包商掙得的金額，故稱掙得值也稱獲得值，凈賺值、賺取

11、值、盈余值、實際值等。已完成任務必需經(jīng)過驗收，符合質(zhì)量要求掙得值反映了滿足質(zhì)量規(guī)范的工程實踐進度，真正實現(xiàn)了投資到工程成果的轉(zhuǎn)化。按我國的習慣可將其稱作實現(xiàn)投資額。The percent complete data usually are obtained each period from the individual responsible for the work package.SubjectiveShould be an honest assessmentOne way to prevent premature inflated percent complete estimates i

12、s to keep the work packages or activities small in terms of scope and estimated duration.Estimated activity duration should not be longer than the time intervals at which actual project performance will be reviewed and compared to planned progress.2627包裝機工程的每期累計完成比率%Cumulative Percent Complete by Pe

13、riodfor the Packaging Machine Project28包裝機工程的每期累計掙得值 $K)Cumulative Earned Value (CEV) by Period for the Packaging Machine Project29Cumulative Budgeted CBCand Cumulative Actual CostsCAC and Cumulative Earned ValueCEV for the Packaging Machine Project30五、本錢績效分析 Cost Performance Analysis 四個相關(guān)本錢TBC總預算本錢

14、CBC累計預算本錢CAC累計實踐本錢CEV累計掙得值They are used to determine whether the project is being performed within budget and whether the value of the work performed is in line with the actual cost.Packaging Machine Project Status as of Week 83132本錢績效目的本錢績效指數(shù)cost performance index CPI)CPI=CEV/CAC累計掙得值/累計實踐本錢本錢差別cos

15、t variance CV)CV=CEV-CACWhen the CPI 1.0 (CV 1是有利的， “1是有利的， “1 是不利的補充37補充完工預算AC(CAC)PV(CBC)EV(CEV)EACBAC(TBC)當前日期完成日期進度偏向本錢偏向完工估算38CEV計算實例某工程方案制造100雙鞋，每雙鞋費用10元，因高溫季節(jié)工程終了時只制造了80雙，每雙費用是12元。請計算 : CBC,CAC,CEV,SV,CVCBC100雙10元雙1000元CAC80雙12元雙960元CEV80雙10元雙800元SV800元1000元200元CV 800元960元-160元39七、本錢控制關(guān)鍵是及時分析

16、本錢績效特別要及早發(fā)現(xiàn)本錢差別和無效率本錢控制的內(nèi)容分析本錢績效以確定需求采取糾正措施的任務包決議要采取哪些糾正措施修訂工程方案工期、本錢，綜合謀劃糾正措施40本錢控制二CV負值最大的任務包應該給予最高的優(yōu)先權(quán)集中采取糾正措施的兩類活動近期活動具有較大的估計本錢的活動41本錢控制的方法采用符合規(guī)范而本錢較低的原資料由閱歷豐富的專家當顧問減少任務包或特殊活動的作業(yè)范圍或要求交替運用減少本錢差別的方法42八、控制現(xiàn)金流量確保及時地從客戶那里收到足夠的現(xiàn)款，以支付工程進展中的各種費用關(guān)鍵是要保證現(xiàn)金的流入比流出要快承包商的要求工程開工時預付定金根據(jù)工程的工期每月支付等量現(xiàn)金提供經(jīng)常的支付43 Bri

17、ef Review: 工程本錢管理資源方案編制本錢估算本錢預算本錢控制HomeworkA. Refer to the table below. What is the cumulative budgeted cost at the end of week 6?44B. Below is a table of actual costs. What is the cumulative actual cost at the end of week 6? Determine whether there is a cost overrun or underrun. What is causing it?45c. Below is a table of the cumulative percentages of work completed by the end of week 6. W