class08成本計(jì)劃和績(jī)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(jī)效Cost Planning and Performance2本錢方案和績(jī)效課程概要工程本錢估計(jì)工程預(yù)算確定實(shí)踐本錢確定掙得值贏余量本錢績(jī)效分析本錢預(yù)測(cè)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(jī)效分析3、本錢控制二、重點(diǎn)掙值管理4導(dǎo)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(yù)算為350萬元，工期為3個(gè)月。 3個(gè)月后，B公司終了了平安監(jiān)控系統(tǒng)安裝任務(wù)，但只破費(fèi)了300萬元。5導(dǎo)入案例續(xù)請(qǐng)問：A公司能否應(yīng)該將節(jié)省的50萬元或其一部分獎(jiǎng)

2、勵(lì)給B公司？6一、工程本錢估計(jì)從工程建議書開場(chǎng)工程建議書的本錢部分能夠由承包商提供的本錢報(bào)表組成本錢報(bào)表包括：勞動(dòng)力在工程中任務(wù)的各類人員原資料分包商和顧問租用設(shè)備和工具差旅費(fèi)不測(cè)開支預(yù)備金7工程本錢估計(jì)二讓某項(xiàng)詳細(xì)任務(wù)及其相關(guān)本錢的擔(dān)任人估計(jì)本錢是一個(gè)好方法本錢估計(jì)應(yīng)該是積極的和符合現(xiàn)實(shí)的8二、工程預(yù)算兩個(gè)步驟將工程本錢估計(jì)分?jǐn)偟焦こ倘蝿?wù)分析構(gòu)造中的各個(gè)任務(wù)包空間上分配在整個(gè)任務(wù)包期間進(jìn)展每個(gè)任務(wù)包的預(yù)算分配時(shí)間上分配9Step 1： 分?jǐn)偪傤A(yù)算本錢為任務(wù)包建立總預(yù)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(gè)任務(wù)包的相關(guān)任務(wù)范圍調(diào)查自下而上法根據(jù)與每一個(gè)任務(wù)包有關(guān)的詳細(xì)活動(dòng)每一任務(wù)包的TBC就是其一切活動(dòng)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(jì)預(yù)算本錢每期的本錢估計(jì)根據(jù)組成該任務(wù)包的各個(gè)活動(dòng)所完成的進(jìn)度確定累計(jì)預(yù)算本錢CBC- The cumulative

5、budgeted cost)自到某期為止按進(jìn)度完成的工程預(yù)算值作為分析工程本錢績(jī)效的基準(zhǔn)得到累計(jì)預(yù)算本錢曲線工程與任務(wù)包層級(jí)都有CBC13包裝機(jī)工程每期預(yù)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(shí)踐本錢和績(jī)效與TBC比較能夠引起工程失控應(yīng)將實(shí)踐

7、本錢和績(jī)效與CBC比較舉例17三、確定實(shí)踐本錢實(shí)踐本錢 ACActual Cost)必需建立及時(shí)和定期地搜集資金實(shí)踐支出數(shù)據(jù)的制度搜集數(shù)據(jù)的步驟報(bào)表周任務(wù)記錄卡常用于搜集實(shí)踐人工本錢數(shù)據(jù)實(shí)踐現(xiàn)金本錢=工時(shí)*工時(shí)本錢率舉例 搜集數(shù)據(jù)的步驟工程款收入方案：工程預(yù)付款收入，分期結(jié)算款、保管金、最終結(jié)算。 1按工程實(shí)施進(jìn)度付款， 2按合同付款：a.預(yù)付款，b.按月進(jìn)度付款；c. 按詳細(xì)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(xiàng) committed cost 分期分?jǐn)偪傎M(fèi)用當(dāng)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(xiàng)應(yīng)隨工程進(jìn)度分?jǐn)?/p>

8、到實(shí)踐本錢中分期付款：有時(shí)要求按施工進(jìn)度付款即使供應(yīng)商或分包商沒有要求部分或分期付款，也應(yīng)分期分?jǐn)偪傎M(fèi)用。20實(shí)踐本錢與預(yù)算本錢比較按任務(wù)包匯總實(shí)踐本錢數(shù)據(jù)累計(jì)實(shí)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(duì)實(shí)踐預(yù)算影響較大的特殊任務(wù)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(jī)工程的每期實(shí)踐本錢23Cumulative Budgeted and Actual Costs for the Packaging Machine Project24四、確定掙得值EV任務(wù)績(jī)效任務(wù)績(jī)效與實(shí)踐本錢必需堅(jiān)持同步掙得值 Earned valu

10、e (EV) 實(shí)踐任務(wù)績(jī)效的價(jià)值工程實(shí)施的重要參數(shù)用任務(wù)包完工比率percent complete for each work package確定掙得值0.30*$2000=$600累計(jì)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(wù)預(yù)算本錢即根據(jù)同意認(rèn)可的預(yù)算，到某一時(shí)點(diǎn)曾經(jīng)完成的任務(wù)所需投入資金的累計(jì)值。業(yè)主正是根據(jù)這個(gè)值對(duì)承包商完成的任務(wù)量進(jìn)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(shí)際值等。已完成任務(wù)必需經(jīng)過驗(yàn)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(shí)踐進(jìn)度，真正實(shí)現(xiàn)了投資到工程成果的轉(zhuǎn)化。按我國的習(xí)慣可將其稱作實(shí)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(jī)工程的每期累計(jì)完成比率%Cumulative Percent Complete by Pe

13、riodfor the Packaging Machine Project28包裝機(jī)工程的每期累計(jì)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(jī)效分析 Cost Performance Analysis 四個(gè)相關(guān)本錢TBC總預(yù)算本錢

14、CBC累計(jì)預(yù)算本錢CAC累計(jì)實(shí)踐本錢CEV累計(jì)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(jī)效目的本錢績(jī)效指數(shù)cost performance index CPI)CPI=CEV/CAC累計(jì)掙得值/累計(jì)實(shí)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(bǔ)充37補(bǔ)充完工預(yù)算AC(CAC)PV(CBC)EV(CEV)EACBAC(TBC)當(dāng)前日期完成日期進(jìn)度偏向本錢偏向完工估算38CEV計(jì)算實(shí)例某工程方案制造100雙鞋，每雙鞋費(fèi)用10元，因高溫季節(jié)工程終了時(shí)只制造了80雙，每雙費(fèi)用是12元。請(qǐng)計(jì)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(shí)分析

16、本錢績(jī)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(jī)效以確定需求采取糾正措施的任務(wù)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(fù)值最大的任務(wù)包應(yīng)該給予最高的優(yōu)先權(quán)集中采取糾正措施的兩類活動(dòng)近期活動(dòng)具有較大的估計(jì)本錢的活動(dòng)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(dāng)顧問減少任務(wù)包或特殊活動(dòng)的作業(yè)范圍或要求交替運(yùn)用減少本錢差別的方法42八、控制現(xiàn)金流量確保及時(shí)地從客戶那里收到足夠的現(xiàn)款，以支付工程進(jìn)展中的各種費(fèi)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(shí)預(yù)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(yù)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