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1、SJTU1土木工程项目管理土木工程项目管理 Project Management in Civil Engineering成本计划和绩效Cost Planning and PerformanceSJTU2成本计划和绩效成本计划和绩效课程概要课程概要q项目成本估目成本估计q项目目预算算q确定确定实际成本成本q确定确定挣得得值(赢余量)余量)q成本成本绩效分析效分析q成本成本预测q成本控制成本控制q控制控制现金流量金流量SJTU3一、主要内容一、主要内容q1、项目成本估算的方法目成本估算的方法q2、成本、成本绩效分析效分析q3、成本控制、成本控制二、重点二、重点q挣值管理管理SJTU4导入案例导入
2、案例 A公司委托某信息系公司委托某信息系统集成公集成公司司B,完成其新建大楼的安全完成其新建大楼的安全监控系控系统。项目目预算算为350万元,万元,工期工期为3个月。个月。 3个月后,个月后,B公司公司结束了安全束了安全监控系控系统安装工作,但只花安装工作,但只花费了了300万元。万元。SJTU5导入案例(续)导入案例(续)请问:A公司是否公司是否应该将将节省的省的50万元或万元或其一部分其一部分奖励励给B公司?公司?SJTU6一、项目成本估计一、项目成本估计q从从项目建目建议书开始开始q项目建目建议书的成本部分可能由承包商提供的成的成本部分可能由承包商提供的成本本报表表组成成q成本成本报表包
3、括:表包括:劳动力(在项目中工作的各类人员)原材料分包商和顾问租用设备和工具差旅费意外开支准备金SJTU7项目成本估计(二)项目成本估计(二)q让某某项具体工作及其相关成本的具体工作及其相关成本的负责人人估估计成本是一个好成本是一个好办法法q成本估成本估计应该是是积极的和符合极的和符合现实的的SJTU8二、项目预算二、项目预算q两个步两个步骤将项目成本估计分摊到项目工作分析结构中的各个工作包(空间上分配)在整个工作包期间进行每个工作包的预算分配(时间上分配)SJTU9Step 1: 分摊总预算成本分摊总预算成本q为工作包建立工作包建立总预算成本算成本TBC (total budgeted co
4、st )Aggregating the estimated costs of 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两种方法自上而下法(按照每一个工作包的相关工作范围考察)自下而上法(依据与每一个工作包有关的具体活动)每一工作包的TBC就是其所有活动的成本之和SJTUExamp
5、le: $ 600k ProjectWork Breakdown Structure with Work Package Budgets10SJTU11Example: 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 ProjectSJTU12Step 2:制订累计预算成
6、本制订累计预算成本q每期的成本估每期的成本估计根据根据组成成该工作包的各工作包的各个活个活动所完成的所完成的进度确定度确定q累累计预算成本(算成本(CBC- The cumulative budgeted cost) )自到某期为止按进度完成的工程预算值作为分析项目成本绩效的基准得到累计预算成本曲线项目与工作包层级都有CBCSJTU13包装机项目每期预算成本包装机项目每期预算成本Amounts are in thousands of dollars, based on earliest start and finish timesBudgeted Cost by Period for the
7、Packaging Machine ProjectSJTU14Cumulative Budgeted Cost Curve for the Packaging Machine ProjectSJTU15qThe CBC for the entire project or each work package provides a baseline against which actual cost and work performance can be compared at any time during the project.qIt would be misleading to merel
8、y compare actual amounts expended to the total budgeted cost for the project or work package.SJTU16q将将实际成本和成本和绩效与效与TBC比比较可能引起可能引起项目失控目失控q应将将实际成本和成本和绩效与效与CBC比比较q举例例SJTU17三、确定实际成本三、确定实际成本q实际成本成本 AC(Actual Cost)q必必须建立及建立及时和定期地收集和定期地收集资金金实际支支出数据的制度出数据的制度收集数据的步骤报表q周工作周工作记录卡常用于收集卡常用于收集实际人工成本人工成本数据数据实际现金成本
9、=工时*工时成本率SJTU举例举例 q收集数据的步收集数据的步骤工程款收入计划:工程预付款收入,分期结算款、保留金、最终结算。 1)按工程实施进度付款, 2)按合同付款:a.预付款,b.按月进度付款;c. 按具体完工 付;d.其他形式带资承包-承包商垫资承包,or BOT(工程本身的收益支付)18SJTU19承付款项承付款项 committed cost q分期分分期分摊总费用用q当当项目(原材料、分包商)已目(原材料、分包商)已签订单,资金便被捆住金便被捆住部分付款:部分承付款项应随工程进度分摊到实际成本中分期付款:有时要求按施工进度付款即使供应商或分包商没有要求部分或分期付款,也应分期分摊
10、总费用。SJTU20实际成本与预算成本比较实际成本与预算成本比较q按工作包按工作包汇总实际成本数据成本数据q累累计实际成本(成本(CAC)With the CAC values, it is possible to draw a cumulative actual cost curve. The curve provides a good visual comparison.qCAC与与CBC的比的比较查明对实际预算影响较大的特殊工作包SJTU21Actual Cost by Period for the Packaging Machine ProjectHow much did the “D
11、esign” 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 _ _SJTU22包装机项目的每期实际成本包装机项目的每期实际成本SJTU23Cumulative Budgeted and Actual Costs for the Packaging Machine ProjectSJTU24四、确定挣得值四、确定挣得值(EV)q工作工作绩效效工作
12、绩效与实际成本必须保持同步q挣得得值( Earned value (EV) )实际工作绩效的价值项目实施的重要参数用工作包完工比率(percent complete for each work package)确定挣得值0.30*$2000=$600q累累计挣得得值CEVDetermine the Value of Work PerformedSJTU25EV(BCWP)qEVEarned Value 挣得得值q以前称作以前称作BCWP-Budgeted Cost of Work Performed 完成工作完成工作预算成本算成本q即根据批准即根据批准认可的可的预算,算,到某一到某一时点已点已
13、经完成完成的工作所需投入的工作所需投入资金的累金的累计值。q业主正是根据主正是根据这个个值对承包商完成的工作量承包商完成的工作量进行支付,也就是承包商行支付,也就是承包商挣得的金得的金额,故称,故称挣得得值(也称(也称获得得值,净赚值、赚取取值、盈余、盈余值、实践践值等)。等)。q已完成工作必已完成工作必须经过验收,符合收,符合质量要求量要求q挣得得值反映了反映了满足足质量量标准的准的项目目实际进度,度,真正真正实现了投了投资到到项目成果的目成果的转化。化。q按我国的按我国的习惯可将其称作可将其称作实现投投资额。SJTUqThe percent complete data usually ar
14、e obtained each period from the individual responsible for the work package.SubjectiveShould be an honest assessmentqOne way to prevent premature inflated percent complete estimates is to keep the work packages or activities small in terms of scope and estimated duration.qEstimated activity duration
15、 should not be longer than the time intervals at which actual project performance will be reviewed and compared to planned progress.SJTU27包装机项目的每期累计完成比率(包装机项目的每期累计完成比率(%)Cumulative Percent Complete by Periodfor the Packaging Machine ProjectSJTU28包装机项目的每期累计挣得值包装机项目的每期累计挣得值 ($K)Cumulative Earned Value
16、 (CEV) by Period for the Packaging Machine ProjectSJTU29Cumulative Budgeted (CBC)and Cumulative Actual Costs(CAC) and Cumulative Earned Value(CEV) for the Packaging Machine ProjectSJTU30五、成本绩效分析五、成本绩效分析 Cost Performance Analysis q四个相关成本四个相关成本TBC(总预算成本)CBC(累计预算成本)CAC(累计实际成本)CEV(累计挣得值)qThey 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.SJTUPackaging Machine Project Status as of Week 831SJTU32成本