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Copyright Course Technology 2001 1

Kepentingan Pengurusan Kos ProjekProjek TM mempunyai rekod buruk dalam

memenuhi matlamat kos Purata tambahan kos dari kajian CHAOS

1995 adalah 189% dr anggaran asal; meningkat kpd 45% dlm kajian 2001

Pada 1995, kerugian disebabkan projek TM yg dibatalkan bernilai lebih dr $81 billion (US)


Apakah Kos dan Pengurusan Kos Projek?Kos – sumber yg dihabiskan utk mencapai

objektif tertentu atau sesuatu yg terlibat dlm penukaran

Kos biasanya diukur dalam unit wang seperti RM, peso, rupee

Pengurusan kos projek melibatkan proses yg diperlukan untuk menentukan bahawa projek dihabiskan dlm belanjawan yg diluluskan


Proses Pengurusan Kos ProjekPerancangan sumber

tentukan apa sumber (people, equipment & materials) dan kuantiti yg perlu digunakan

Output: list of resource requirementAnggaran kos

membangunkan anggaran kos dan sumber yg diperlukan utk menyiapkan projek

Output: cost estimates, supporting detail, cost mgmt planBelanjawan kos:

mengagihkan kos keseluruhan kepada butir kerja individu untuk tentukan baseline (utk mengukur prestasi)

Output: cost baselineKawalan kos:

mengawal perubahan kepada belanjawan projek Output: revised cost estimates, budget updates, corrective

action, estimate at completion and lesson learned.


Prinsip Asas Pengurusan KosKebanyakan CEO dan lembaga tahu banyak

mengenai kewangan berbanding TM, pengurus projek TM perlu bertutur bahasa yg samaKeuntungan = pendapatan – perbelanjaan Kos kitar hayat – anggar kos projek sepanjang

hayatnyaAnalisa aliran tunai menentukan kos dan

keuntungan tahunan utk projek Keuntungan dan kos boleh jadi tangible atau

intangible, direct atau indirectSunk cost(money that has been spent in the past)

sepatutnya tidak jadi kriteria dalam pemilihan projek



When Defect is Detected Typical Cost of CorrectionUser Requirements $100-$1,000Coding/Unit Testing $1,000 or moreSystem Testing $7,000 - $8,000Acceptance Testing $1,000 - $100,000After Implementation Up to millions of dollars

Penting utk membelanjakan byk wang pd peringkat awal dalam projek TM utk mengelakkan perbelanjaan yg lebih banyak kemudian.

Perancangan Sumber Sifat projek dan organisasi akan mempengaruhi

perancangan sumber Beberapa soalan:

Adakah kerja tertentu yg sukar dilakukan dlm projek ?

Adakah apa-apa yg unik dalam pernyataan skop projek yg akan mempengaruhi sumber?

Apakah sejarah organisasi dalam melaksanakan tugas yg serupa?

Sudahkah atau bolehkah organisasi mendapatkan pekerja, peralatan dan bahan untuk melaksanakan kerja?


Anggaran KosOutput penting dari pengurusan kos projek

ialah anggaran kos Ada beberapa jenis anggaran kos dan teknik

untuk membuat anggaran Perancangan pengurusan kos juga perlu

dibangunkan utk menerangkan bagaimana kos projek diuruskan



Type of Estimate When Done Why Done How Accurate

Rough Order ofMagnitude (ROM)

Very early in theproject life cycle,often 3–5 yearsbefore projectcompletion

Provides roughballpark of cost forselection decisions

–25%, +75%

Budgetary Early, 1–2 years out Puts dollars in thebudget plans

–10%, +25%

Definitive Later in the project, <1 year out

Provides details forpurchases, estimateactual costs

–5%, +10%

Alat dan Teknik Anggaran Kos 3 alat dan teknik asas anggaran kos :

Atas-bawah: gunakan kos sebenar projek terdahulu yg sama sebagai asas anggaran baru Less accurate but easy to compute

Bawah-atas: anggarkan butir kerja individu dan jumlahkan utk dapatkan jumlah anggaran More accurate but time-consuming, use WBS to derive

the cost

Parametrik: gunakan sifat-sifat projek dalam model matematik untuk menganggar kos Ex, line of source codes cost $n. Used function points like number of update, outputs


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Table 7.2: Surveyor Cost EstimatePrepared by: Date:

# Units /Hrs.

Cost/ Unit/Hr. Subtotals

WBS Level 1 Totals

% of Total

WBS Items

1. Project Management $306,300 20%

1.1 Project manager 960 $100 $96,000

1.2 Project team members 1920 $75 $144,000

Contractors (10% of software development and testing) $66,300

2. Hardware $76,000 5%

2.1 Handheld devices 100 $600 $60,000

2.2 Servers 4 $4,000 $16,000

3. Software $614,000 40%

3.1 Licensed software 100 $200 $20,000

3.2 Software development* $594,000

4. Testing (10% of total hardware and software costs) $69,000 $69,000 5%

5. Training and Support $202,400 13%

5.1 Trainee cost 100 $500 $50,000

5.2 Travel cost 12 $700 $8,400

5.3 Project team members 1920 $75 $144,000

6. Reserves (20% of total estimate) $253,540 $253,540 17%

Total project cost estimate $1,521,240

Constructive Cost Model (COCOMO)Barry Boehm membangunkan model COCOMO

utk menganggar kos pembangunan perisian Parameter termasuk source lines of code atau

function pointsCOCOMO II ialah model berkomputer yg

terdapat di web Boehm mencadangkan bhw hanya model

parametrik yg bebas dari kekangan pembuatan keputusan manusia


COCOMO

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Steps In Calculating FP1. Count the information domain values.2. Assess the complexity of the values.3. Calculate the raw FP (see next table).4. Rate the complexity factors to produce the

complexity adjustment value (CAV)5. Calculate the adjusted FP as follows:

FP = raw FP x [0.65 + 0.01 x CAV]

Masalah dgn Anggaran Kos TMMenghasilkan anggaran untuk projek perisian

besar adalah tugas kompleks yg memerlukan usaha. Anggaran dilakukan di berbagai tahap projek

Byk org yg membuat anggaran kurang berpengalaman. Sediakan latihan dan mentoring

Org kerap lebih berat underestimate. Ulas anggaran dan tanya soalan penting utk pastikan anggaran tidak berat sebelah.

Pengurusan mahukan nombor utk bid, bukan angggaran sebenar. Pengurus projek mesti berbincang dgn penaja projek untuk hasilkan anggaran kos yg realistik.



Category Description Objective Install a suite of packaged financial applications

software which will enable more timely information for management decision-making, easier access to data by the ultimate end user, and allow for cost savings through productivity improvements throughout the company.

Scope The core financial systems will be replaced by Oracle financial applications. These systems include:

General Ledger Fixed Assets Ops Report [AU: spell out Ops] Accounts Payable Accounts Receivable Project Accounting Project Management

Assumptions Oracle's software provides Minimal customization No change in procurement systems during

accounts payable implementation Cost/Benefit Analysis & Internal Rate of Return (IRR)

BSR was broken down into a three-year cash outlay without depreciation. Costs are represented in thousands. Capital and expenses are combined in this example.


FY95

($000)

FY96

($000)

FY97

($000)

3 YearTotal($000)

Future AnnualCosts/Savings

($000)CostsOracle/PM Software(List Price)

992 500 0 1492 0

60% Discount (595) (595)Oracle Credits (397) 0 (397)

Net Cash for Software 0 500 500Software Maintenance 0 90 250 340 250Hardware & Maintenance 0 270 270 540 270Consulting &Training 205 320 0 525 0Tax & Acquisition 0 150 80 230 50Total Purchased Costs 205 1330 600 2135 570Information Services &Technology (IS&T)

500 1850 1200 3550 0

Finance/Other Staff 200 990 580 1770Total Costs 905 4170 2380 7455 570

SavingsMainframe (101) (483) (584) (597)Finance/Asset/PM (160) (1160) (1320) (2320)IS&T Support/Data Entry (88) (384) (472) (800)Interest 0 (25) (25) (103)Total Savings (349) (2052) (2401) (3820)

Net Cost (Savings) 905 3821 328 5054 (3250)

8 Year InternalRate of Return

35%

Belanjawan KosBelanjawan kos melibatkan pengagihan

anggaran kos projek kepada butir kerja individu dan menyediakan baseline kos

Bergantung kepada WBSTujuan utama – sediakan anggaran belanjawan

dan menghasilkan cost baseline (planning + changes) untuk mengukur projek performance.



Budget Category Estimated Costs ExplanationHeadcount (FTE) 13 Included are 9 programmer/analysts, 2

database analysts, 2 infrastructuretechnicians.

Compensation $1,008,500 Calculated by employee change notices(ECNs) and assumed a 4% pay increase inJune. Overload support was planned at$10,000.

Consultant/PurchasedServices

$424,500 Expected consulting needs in support of theProject Accounting and Cascadeimplementation efforts; maintenanceexpenses associated with the Hewlett-Packard (HP) computing platforms;maintenance expenses associated with thesoftware purchased in support of the BSRproject.

Travel $25,000 Incidental travel expenses incurred insupport of the BSR project, most associatedwith attendance of user conferences andoff-site training.

Depreciation $91,000 Included is the per head share ofworkstation depreciation, the Cascade HPplatform depreciation, and the depreciationexpense associated with capitalizedsoftware purchases.

Rents/Leases $98,000 Expenses associated with the Mach1computing platforms.

Other Suppliesand Expenses

$153,000 Incidental expenses associated with thingssuch as training, reward and recognition,long distance phone charges, miscellaneousoffice supplies.

Total Costs $1,800,000

Kawalan KosKawalan kos projek termasuk

Memantau prestasi kosTentukan hanya perubahan projek yg tertentu shj yg dimasukkan ke dalam baseline kos yg dikemaskini

Memberitahu pemegang saham projek tentang perubahan projek yg dibenarkan yg memberi kesan ke atas kos

Pengurusan earned value - alat penting utk kawalan kos


Pengurusan Earned Value (EVM)EVM – teknik pengukuran prestasi projek yg

menggabungkan data skop, masa dan kos. Diberikan baseline (rancangan asal +

perubahan yg dibenarkan), anda boleh tentukan setakat mana projek mencapai matlamatnya.

Anda mesti memasukkan maklumat sebenar secara berkala utk guna EVM. Rajah 6-1 menunjukkan contoh borang untuk mengumpul maklumat.



WBS#: 6.8.1.2 Description: Design Interface Process -Customer Information

Revision: Revision Date:

Assignments ForecastHours per day Effort (in hours) Calculated

Responsible: SMC Role: PA Availability: 6 Optimistic: 20Most Likely: 30 Plan

Effort:30 Hrs

Involved: Role: Availability: Pessimistic: 40

Involved: Role: Availability: PlanDuration

:

5 Days

Involved: Role: Availability: Delay (Days):

Description Assumptions

Results / Deliverables Dependencies Predecessors (WBS#): Successors (WBS#):

4.7

Develop an operational process design for the Customer Informationinterface from the Invoicing System to Oracle Receivables. This task willaccept as input the business/functional requirements developed during thetactical analysis phase and produce as output a physical operational design,which provides the specifications, required for code development.

Process Design Document - Technical - Operation/Physical DFD - Process Specifications - Interface Data Map

- All business rules and issues will be resolved prior to this task.- The ERD & data model for Oracle Receivables & any Oracleextension required will be completed and available prior to this task.- The ERD for the Invoicing System will be completed and availableprior to this task.- Few iterations of the review/modify cycle will be required.- Primarily a documentation task.

Istilah Earned Value ManagementPlanned value (PV), bhgn jumlah anggaran

kos yg dirancang utk digunakan pada aktiviti dlm masa tertentu

Actual cost (AC), jumlah kos direct dan indirect yg digunakan dlm menyiapkan kerja dalam aktiviti tertentu dlm masa tertentu

The earned value (EV), peratus kerja yg telah disiapkan darab nilai yg dirancangan



Utk menganggar kos menyiapkan projek atau berapa lama utk disiapkan berasaskan prestasi semasa, bahagikan kos atau anggaran masa dgn indeks tertentu

Petua untuk nombor EVANombor negatif utk varians kos dan skedul menunjukkan masalah dlm bhgn itu. Projek memakan lebih kos atau mengambil masa lebih lama dr yg dirancangkan.

CPI and SPI < 100% menunjukkan masalah



Excel file

Menggunakan Perisian utk Membantu dalam Pengurusan KosHamparan adalah alat yg biasa digunakan

untuk merancang sumber, menganggar kos, taksiran kos dan kawalan kos.

Byk sykt menggunakan perisian aplikasi kewangan yg lebih canggih dan terpusat untuk maklumat kos.

Perisian pengurusan projek mempunyai byk ciri-ciri tentang kos.


ExerciseProject XYZ has a total planned value (PV) of

RM 13, 100 and earned value (EV) of RM 12, 300. If the project goes as planned, it will finish in nine months and cost RM 75, 000. After three months have elapsed, the project manager reports that the actual cost (AC) has reached the total of RM 19, 560.

What is the cost variance, schedule variance, cost performance index (CPI), and schedule performance index (SPI) for the project?


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