research article integrated cost and schedule control...

Research ArticleIntegrated Cost and Schedule Control Systems for NuclearPower Plant Construction: Leveraging Strategic Advantages toOwners and EPC Firms

Youngsoo Jung,1 Byeong-Suk Moon,2 Yun-Myung Kim,3 and Woojoong Kim2

1College of Architecture, Myongji University, Yongin 449-728, Republic of Korea2Central Research Institute, Korea Hydro & Nuclear Power Co., Ltd., Daejeon 305-343, Republic of Korea3Project Management Department, KEPCO Engineering and Construction Company, Inc., Yongin 446-713, Republic of Korea

Correspondence should be addressed to Youngsoo Jung; [email protected]

Received 3 December 2014; Accepted 8 February 2015

Academic Editor: Alejandro Clausse

Copyright © 2015 Youngsoo Jung et al.This is an open access article distributed under the Creative Commons Attribution License,which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

As the owners expect that the cost and time for nuclear power plant construction would decrease with new entrants into themarket, there will be severer competition in the nuclear industry. In order to achieve performance improvement and to attaincompetitive advantages under the globalized competition, practitioners and researchers in the nuclear industry have recentlyexerted efforts to develop an advanced and efficient management methodology for the nuclear mega-projects. Among severalcandidates, integrated cost and schedule control system is of great concern because it can effectively manage the three mostimportant project performances including cost, time, and quality. In this context, the purpose of this paper is to develop a projectnumbering system (PNS) of integrated cost and schedule control system for nuclear power plant construction. Distinct attributesof nuclear power plant construction were investigated first in order to identify influencing variables that characterize real-worldimplementation of advanced cost and schedule controls. A scenario was then developed and analysed to simulate a case-project.By using this case-project, proposed management requirements, management methods, measurement techniques, data structure,and data collection methods for integrated cost and schedule PNS were illustrated. Finally, findings and implications are outlined,and recommendations for further research are presented.

1. Introduction

Due to recent new entrants into the nuclear constructionindustry, it was reported by Richardson [1] that “the nuclearindustry is rapidly globalizing. As it does so, there will besharper vendor competition. Cost and construction time areexpected to fall, and more countries will opt for nuclearpower.” Under this globalized intense competition, ownersand companies in the nuclear industry strive to enhance thequality, cost, and time for nuclear construction projects.

Effectively managing three major performances of qual-ity, cost, and time is the utmost objective for any constructionproject. It is known that, up to date, the most advanced andsystematic method for managing these three performancesin an integrated way is “earned value management system”(EVMS). However, additional management effort requiredto collect and maintain detailed data for EVMS has been

highlighted as a major barrier to utilizing this concept overa quarter of a century [2–4]. This argument is especiallyfactual for a nuclear power plant (NPP) construction projectdue to its gigantic size and distinct complexity. In orderto maximize the benefits that this integration has to offer,methodologies, techniques, and tools to reduce the work-loads for integrated cost and schedule control should beinvestigated in a comprehensive manner. Nevertheless, therehas been no previous research addressing these issues fornuclear power plant (NPP) construction. Furthermore, therehas been no legitimate study that proposed a comprehensiveEVMS numbering system encompassing project life cycle.

In this context, the purpose of this paper is to developa methodology of formulating project numbering system(PNS) for nuclear power plant construction EVMS. A well-defined PNS not only effectively optimizes EVMS work-loads for on-going projects but also significantly improves

Hindawi Publishing CorporationScience and Technology of Nuclear InstallationsVolume 2015, Article ID 190925, 13 pageshttp://dx.doi.org/10.1155/2015/190925

2 Science and Technology of Nuclear Installations

the reusability of historical database for future projects.Therefore, proposed PNS in this study is not intended tomerely serve as a numbering system for data manipulation;it is rather developed to enhance organizational competenceby automatically accumulating knowledge extracted fromon-going and historical project database. In other words,technical issues should be thoroughly analysed with businessprocess reengineering (BPR) emphasis in order to improveEVMS viability.

Distinct characteristics of NPP construction includingparticipants, project size, lifecycle, project delivery method,and othermanagerial requirements were studied first in orderto identify real-world EVMS PNS requirements. An NPPcase-project was then developed with a scenario for thepurpose of formulating and illustrating the proposed PNSin this study with complete details. Research objectives werealso set within this scenario. Even though the scenario is casespecific, common conditions for typical NPP constructionwere fully considered to generalize the PNS model. Finally,EVMS policies, management methods, and progress mea-surement techniques for NPP EVMS were briefly presented.Effectiveness and viability of the proposed system wereexamined by applying to the case-project.This paper outlinesthe result of an “action research” to test EVMS applicabilityto NPP, as the authors have conducted an experiment ofinformation systems (IS) planning for an organization-wideNPP EVMS system.

2. Earned Value Management Systems (EVMS)

Cost, schedule, and quality are the three major performanceindicators for construction organizations and projects. Mon-itoring and managing these three performances provide theproject managers with valuable information in terms of“current status, corrective countermeasure, and forecast offuture risks.” Among these three indicators, cost and scheduleare closely interrelated in terms of sharing common datafor the performance assessments [4]. Therefore, benefitsfrom integrating cost and schedule control (i.e., EVMS) havebeen asserted by numerous researchers and practitionersever since this idea was first promoted in the 1960s [6–8].However, the excessive management demands of collectingand maintaining detailed data have been highlighted byprevious research as themajor barrier to utilizing this conceptover a quarter of a century [2–4].

2.1. Control Account (CA). The basic concept of EVMSutilizes focal points for the integration of scope, cost, andschedule. A control account (CA) in EVMS acts for “a man-agement control point at which budgets and actual costs areaccumulated and compared to earned value for managementcontrol purposes” and represents “the work assigned to oneresponsible organizational element” [9]. Therefore, the CAsare used as activities in a network schedule, as work packagesfor the project budget, and as packages for progress paymentat the same time [6, 7]. Namely, the basic role of CA is thecommon denominator and focal point for the integration ofscope, cost, and scheduling.

Determining the level of details for CAs is a key decisionfor effective EVMS implementation [10]. A higher levelCA (with less detail) dramatically alleviates the managerialoverhead effort, but it is difficult to retain precise informa-tion for cost and schedule engineers. Trade-off in betweenworkloads and details needs to be analysed based on theproject characteristics andmanagerial requirements. In orderto select the most efficient CAs for EVMS, the whole scope ofNPP construction project must be defined in a hierarchicaland systematic breakdown structure.

2.2. Work Breakdown Structure (WBS). Work breakdownstructure (WBS) is defined as “a deliverable-oriented group-ing of project elements, which organizes and defines thestructure of the entire project.” “Each descending levelrepresents an increasingly detailed definition of a projectcomponent” [11]. Fleming and Koppleman [8] maintain that“the WBS provided an opportunity for all key functions ona project to view the project in the same manner, to speaka common project language for the first time.” Due to thisimportance of WBS, CII [12] recently exerts research effortsto develop “enhanced work packaging” or “advanced workpackaging” to utilize the best practices in this area.

For advanced usage of WBS, Jung and Woo [4] stressedthat “the significant characteristics of WBS in project controlare twofold; one is its classifyingmechanism that decomposesthe project elements into a manageable level, another is itsintegrating mechanism that provides a common perspectiveto relevant construction business functions.” Selected WBSpackages serve as CAs for EVMSwhere cost and schedule areintegrated.

WBS formulation for NPP construction projects is adaunting task as it should encompass every single work pack-age and cost item throughout the entire project life cycle (i.e.,planning, design, procurement, construction, start-up, andeven operating/maintenance) of amega-project. On the otherhand, to some extent, it is also true that WBS for NPP can beeasier to handle from a project management organization’s(PMO) perspective, because of limited number of primeengineering firms, equipment suppliers, and contractors withhighly competitive technical capabilities.

2.3. Project Numbering System (PNS). For the purpose of sys-tematic communication and integration of project informa-tion, a project numbering system (PNS) prescribes standardprocedures and methods to number all different types ofdata and documents within a project. Every single document,drawing, specification, equipment, schedule activity, costitem, or inspection must be assigned with a unique numberso that each can be clearly identified. Due to the complexityof project information, a construction PNS normally requirestwo basic components: a “standard classification” and a“sequencing structure.” As an example, a schedule activityof concrete work (C0300) for a footing (E0100) can benumbered as C0300E0100. In this simple example, C0300 isa standard classification number for concrete “commodity”whereas E0100 is the standard number for footing “element.”It is noteworthy that this example has set a standard number-ing sequence for schedule activities. Namely, in this example,

Science and Technology of Nuclear Installations 3

Table 1: EVMS implementation cases.

Description Project Aa Project Bb Project Cc Project Dd

Interview date September 2010 November 2010 November 2010 March 2013

Industry Defense Nuclear power plant Civil infrastructure Housing (Hanok)

Participants Limited Limited Limited Many and unspecified

Project type R&D + production E/P/C/M Construction Construction

Project duration About 75 months About 55 months About 48 monthsf About 3 months

Project budget 1.3 billion dollars 20 billion dollars 0.12 billion dollarsf 200,000 dollars

Delivery method Multiprime DBM DBB DBB

Payment method Cost reimbursable Lump-sum Total cost with unit price Total cost with unit price

Progress measurement Milestone withpercent complete

Earned standarde Physical measurement Weighted milestone

Number of CAs (EVMS) 136 1,400e 1,000f 50

Average size of CA 956,000 dollars 1,429,000 dollarse 120,000 dollarsf 4,000 dollarsa,b,cThe case-studies of Projects A, B, and C are based on the authors’ interview with project managers.dThe case-study of Project D is based on Jung et al. [5].eSuggested solutions by this study.fApproximate average from 50 projects implementing EVMS in the company of Project C.

the commodity number for first five digits and the elementnumber for last five digits are assigned as a fixed sequence.

A PNS for NPP EVMS requires making the most useof existing standard classifications for cost, schedule, quality,and other management functions in order to easily integrateentire systems. Another important fact is that the PNS shouldeffectively facilitate providing meaningful information forthe managers and engineers of NPP projects. Again, leadingall participants with superior knowledge as a coordinator iscritical capability for an NPP PMO. Therefore, a PNS forNPP EVMS needs to be designed to achieve this managerialrequirement in addition to EVMS basics.

2.4. PNS of NPP Construction EVMS. PNS data structurefor EVMS may vary depending on the role of a projectparticipant. This paper focuses on an owner’s perspectivefor managing NPP projects. An active owner exhibits atendency to be involved in the project both technically andmanagerially. A PMO (project management organization),whether it is in an owner or in an EPC’s organization, hassimilar managerial interests and requires the same level ofdetail for EVMS (high level with less detail). Both an ownerand an engineering/procurement/construction (EPC) PMOneed to integrate many different business functions in asimilar pattern throughout the project life cycle in order tohandle EVMS requirements.

From an EPC firm’s perspective, a capability of coordi-nating and integrating “planning, engineering, procurement,construction, start-up, and operation” is critical to be aPMO regardless of the fact that the firm is originally anequipment supplier or a contractor. Again, EVMS should notbe designed to merely gather cost and schedule information.It should be an oversight management mechanism. PNS forNPP construction EVMS in this paper will explore solutionswith this emphasis.

3. EVMS Variables of NPP ConstructionProject Management

Nuclear power plant (NPP) construction has distinct charac-teristics as compared to other construction projects. As dis-cussed in Section 2, specific characteristics of a constructionproject directly determine the nature of CA, WBS, and PNSfor EVMS. In order to examine these variations, this studyinitially compared four cases of real-world EVMS implemen-tation based on possible EVMS variables identified by theauthors as listed in Table 1. Even though some attributes arelocation specific (by local regulations and others), Table 1provides an overview of how nuclear construction is differentfrom other types. Based on this comparative analysis, sixindependent variables of NPP EVMS including “projectparticipant, project size, delivery method, progress paymentmethod, progress measurement method, and project man-agement strategies” are identified as described in Table 2.Each of six variables is discussed in this section.

3.1. Project Participants (VO). Implementing techniques ofintegrated cost and schedule (EVMS) can be affectedlydifferent depending on the stakeholders among project par-ticipants. It is known that EVMS for owners (VO1 or VO2 inTable 2) has the highest level of CAs (with less detail) whileit should maintain thorough interrelationship between activ-ities throughout the project life cycle (horizontal integration,OI in Table 3). For example, engineering activities need to belinked into procurement activities, and those procurementactivities then clearly define their succeeding constructionactivities (EPC integration). Start-up and operation activitiesare also integrated in the same manner.

EVMS for engineering companies (VO3 in Table 2),equipment suppliers (VO4), or construction companies(VO5) has more detailed data with definite accuracy. For


Table 2: EVMS variables and implementation alternatives.

Variable (V-) Alternatives EVMS requirements (R-)

VO: participant

VO1: owner’s PMOVO2: EPC company’s PMOVO3: engineering companyVO4: equipment manufacturerVO5: construction companyVO6: O&M company

(i) RO1: vertical level of details (LOD)(ii) RO2: horizontal integration through project life cycle

VB: project size ($)

VB1: budget < 10 millionVB2: 10 ≤ budget < 100 millionVB3: 100 million ≤ budget < 1 billionVB4: 1 billion ≤ budget

(i) RB1: number of CAs

VD: project deliverymethod (PDM)

VD1: design-bid-build (DBB)VD2: design-build (DB)VD3: CM at risk (CMR)VD4: design-build-maintain (DBM)VD9: others

(i) RD1: interorganizational integration through projectparticipants

VP: progress paymentmethod

VP1: fixed priceVP2: unit priceVP3: cost reimbursableVP9: others

(i) RP1: Quantity take-off (QTO) in the planning phase(preliminary estimate)

VM: progress measurementmethod

VM1: estimated percent completeVM2: earned valueVM3: physical measurementVM9: others

(i) RM1: accuracy versus effort required to measure progressfor each CA

VS: project managementstrategies

VS1: corporate strategyVS2: technology strategyVS3: project management strategy

(i) RS1: functional integration(ii) RS2: knowledge management

Table 3: EVMS implementing objectives and methods.

Objectives (O-) Methods Influencingvariables

OI: integrating performance measuresOI1: cost, time, and qualityOI2: life cycle (planning, EPC, start-up, and operation)OI3: hierarchical schedules

VO1VO2VB4VD4VP1VM2VS-(Table 2)

OO: enhancing organizational capabilityOO1: planning capability as ownerOO2: project management capability as an EPCOO3: organizational learning mechanism

OW: optimizing EVMS workloadOW1: minimized additional data requirementsOW2: balanced data linkage and segmentOW3: maximized data utilization for analyses

OC: augmenting cost engineeringOC1: redesigning risk and cost management systemOC2: focused on cost engineering, not accountingOC3: systemized project baseline

example, general contractors (VO5) keep separate codes ofaccount (COA) for labour, materials, and other cost types.Due to this detailed data structure, EVMS of engineers,suppliers, or contractors (VO3, VO4, and VO5) can be fullyused for engineering analysis and simulations of on-goingproject as well as future projects.

3.2. Project Size (VB). It is not easy to categorize the rangeof construction project size in terms of monetary amount.NPP is one of the biggest capital projects as shown in thecomparison with civil infrastructure cases in Table 1. EVMSfor a mega-project implies using high-level CAs (with less

detail) to be a manageable system.Though there is no provenpractice for the relationship between the effective number ofCAs and project monetary size, it was recommended by Junget al. [13] that about one thousand CAs are most effectivefor the managers to intuitively interpret overall status of theproject.

From a PMO’s perspective, the monetary size of a mega-project makes it extraordinarily complex to manage cost andschedule in an integrated way unless the CAs are of veryhigh level (less detailed LOD). For example, as shown inProject B of Table 1, a 20 billion dollar project with 1,400CAswould have a CA (a CPM activity) that could cost about


1.4 million dollars in average (20 billion dollars divided by1,400CAs). An important question needs to be addressedwhether 1.4 million dollar CA can be adequate for effectivemanagement from technical and financial perspectives. InTable 1, it is clearly inferred that “Project B” may have biggerCAs than Projects A and C have (considering the projectbudget, duration, and project delivery method).

3.3. Project Delivery Method (VD). Four major project deliv-ery methods (PDM) in the construction industry includedesign-bid-build (DBB, B1 in Table 2), design-build (DB),construction management at risk (CMR), and design-build-maintain (DBM) [15] As a different terminology of design-build (DB), EPC (engineering, procurement, and construc-tion) as a single contract is the typical PDM in the nuclearindustry. It is notable that major equipment (e.g., turbinegenerator or nuclear steam supply system) vendors are oftenunder multiprime contracts. Multiprime contract can beclassified as a ramification of DBB.

However, under any sophisticated variation of PDM, thenature of nuclear construction process will stick to EPC prin-ciples in order to maximize the interactions between projectparticipants. It is noteworthy that a research by Koppinenand Lahdenpera [15] proved DBM (VD4 in Table 2) as beingthe most effective project delivery method in terms of cost,schedule, and quality from the owners’ perspective.The case-company of this study was awarded a project (Project B inTable 2) under EPC plus operation contract, in other words,design-build-maintain (DBM, D4 in Table 2). EPC projectsusually require higher level of CAs (bigger CAs with lessdetail) and strong interrelationship between EPC phases [16].

3.4. Progress Payment Method (VP). Among several differentprogress payment methods, including fixed price (lump-sum), unit price, and cost reimbursable, applying a specificmethod for amega-construction project involvesmany issuessuch as politics, regulations, risk sharing, local economy, andmanagement requirements. Despite “the highly uncertainnature of nuclear plant cost estimates” and “the changestoward more complex hybrid,” fixed price contract serves asa base model in practice [17].

EVMS of the case-company in this paper uses lump-sum fixed price (VP1) contracts as a default type. However,limited numbers of activities (about 2%) within the sameproject (Project B) are under cost-reimbursable or unit-pricecontracts (e.g., intake structure). Fixed price contracts forEPC (VD2 in Table 2) projects have difficulty in acquiringdetailed work items and quantities for contractual purposes,especially in the planning stage before the design starts. Thisissue is directly related to setting up a project baseline andquantifying planed value (PV; budgeted cost work planned)and earned value (EV; budgeted cost work performed) forEVMS implementation.

3.5. Progress Measurement Method (VM). Three basic waysof measuring progress are estimate percent complete (VM1),earned value (VM2), and physical measurement (VM3).Criteria for selecting progress measurementmethods include

accuracy, frequency, and required effort for measuring theprogress [10]. Physical measurement (VM1) for every singlework item would obtain accurate progress information;however, it requires tremendous amount of efforts just forcalculating project progress. Therefore, as for the variableof “progress measurement method” (VM), optimized trade-offs between “accuracy and overhead efforts” should bethoroughly examined.

In order to select effective progress measurement meth-ods, comprehensive considerations encompassing projectsize (VB), project delivery method (VD), progress paymentmethod (VP), and management policies need to be con-sidered. Of course, different methods can be used togetherwithin a project so that it can provide full flexibility inmanaging expensive human resources for progress measure-ment. The case-project in this study utilized the earnedvalue (VM2) method for progress measurement as a primemethod. The earned value (VM2) method used in the case-project combined the principle of “apportioned relationshipsto discrete work” [8] and physical measurement (VM1) inorder to reduce overhead effort from the owner’s EVMSperspective.

3.6. Project Management Strategy (VS). Corporate strategy(VS1) at the highest level of an organization directs allbusiness activities in an organization. The strategic signifi-cance of information systems (IS) has also been asserted bymany researchers [18–21]. The traditional role of informationsystems has been to support business functions by replacinglabor intensive transactions. However, as information sys-tems have proliferated and become deeply interrelated withbusiness processes, the role of IS has expanded further tosupporting or even shaping corporate strategy [20, 22]. As anIS as well as an advanced management methodology, EVMShas a strategic significance in terms of corporate strategy(VS1) and technology strategy (VS2). Particularly, under theexpanding nuclear industry business environment,managingcost and schedule in an effective way can give competitiveadvantages to new entrants jockeying for position amongcurrent competitors.

In addition, due to the mega-size of the project andthe technical complexity, nuclear power plant constructionis performed by multiple specialty entities. Therefore, thevertical integration inside an EPC organization, which can beoften observed in other industrial plant construction sectors,can be hardly achieved for NPP construction project. For thisreason, indirect and contractual integration (e.g., by EVMS)among many parties is crucial for project NPP PMOs. EVMSneeds to support the PMO in order to enhance technical andmanagerial leadership and in order to improve organizationallearning as project strategy (VS3).

4. PNS Formulating Methodologyfor NPP Project

Based on the EVMS variables (V-) and requirements (R-) inTable 2, a methodology for formulating EVMS PNS for NPPconstruction was developed as depicted in Figure 1. For clear


Step 1: setting objectivesby strategies (Table 3)

Step 2: analyzing current systemsfor cost and schedule systems

Step 3: defining CA propertieswith critical success factors (Table 4)

Step 4: optimizing CA numbersfor minimized overhead

Step 5: defining EVMS PNSwith standard classifications (Table 5)

Values for variables in Table 2VO2; VB4; VD4; VP1; VM2; VS

Objectives in Table 3OI; OO; OW; OC

Properties in Table 4

CA numbers in Figure 21,400 CAs

EVMS procedures in Table 6SB; SP; SE; SC

EVMS variablesby cases and factors (Table 1 and Table 2)

Methodology Case-study

PL; PU; PD; PP + PF

efforts (Figure 2)

Figure 1: EVMS PNS formulating methodology and case-study.

understanding, this paper uses a case-company and a case-project in order to illustrate the proposed step-by-step EVMSPNS formulating process.

4.1. The Case-Company and Case-Project. The case-companyis a public owner that constructs and operates nuclear powerplants in the Republic of Korea. However, this company hasrecently joined in global nuclear market as an EPC firm.Thisfact requires the case-company to perform an additional roleas a DBM (design-build-maintain) project manager of anEPCfirm (VO2) aswell as an owner.The case-project (ProjectB) introduced in Table 1 is also used in order to validate theviability of proposedmethodology.This study was conductedas part of an effort developing an organization-wide EVMSsystem from an owner’s perspective (VO1 in Table 2) andfrom an EPC PMO’s perspective (VO2).

In addition to the posture changes, the case-companyneeds to accelerate business process reengineering (BPR)effort in order to strengthen competitiveness under glob-alized market. EVMS was chosen as being a candidateBPR area. Technical capability throughout the project lifecycle (i.e., planning, engineering, procurement, construction,start-up, and operation) is strongly stressed in this EVMSresearch (OO in Table 3). It is of great importance for thecase-company because the company would execute multipleNPP construction projects in near future without havingvertically integrated organizations.

4.2. Step 1: Setting Objectives for EVMS. Based on these back-grounds of the case-company, the research team has set upfourmajor objectives, as described inTable 3, including “inte-grating performance measures,” “enhancing organizational

capability,” “optimizing EVMS workload,” and “augmentingcost engineering.” Methods and techniques to achieve theseobjectives are also defined in Table 3.

“Integrating performance measures” (OI in Table 3) rep-resents logical and physical interrelationship between datasets. EVMS control accounts (CAs) in this research willaccommodate cost, time, and quality within a commondenominator of work breakdown structure (WBS), so thatthree measures can be monitored and controlled in an inte-grated way (OI1). The data stored in CAs will be connectedthroughout the project life cycle (OI2). Finally, EVMS willphysically interconnect four different levels of schedules(OI3), that is,milestone schedule, critical schedule, integratedcontrol schedule, and detailed schedules. As described, thephysical and logical interrelationships are balanced by havingsome strict linkage for integration and also by providingflexible segments [4] for systems effectiveness.

“Enhancing organizational capability” (OO) concerns theorganizational learning (as opposed to individual learning,OO3 in Table 3) by accumulating standardized knowledgeespecially in the area of cost and scheduling [23]. In orderto accomplish this objective, several components (e.g., initialestimate and initial baseline) need to be standardized andautomated [10]. This automation coupled with the man-agement integration discussed in the first objective (OI)can effectively accumulate historical database. By doing so,well-organized and integrated data sets will facilitate theorganizational learning for owner or EPC PMO’s aspects(OO1 andOO2). Eventually, project management capabilitiesof all relevant participants will be improved by using thoseEVMS and reengineeredmanagement skills developed by thePMO.

The third objective is “optimizing EVMS workload”(OW). Excessive managerial effort for collecting and main-taining detailed data has been a major barrier to imple-menting this promising EVMS concept [2–4]. Fortunately,distinct characteristics of nuclear industry would make itmore viable to implement EVMS because they have high levelof perspective in managing projects. This paper added newfeatures for minimizing EVMS workloads (OW1). An exam-ple is selected data linkages between related systems (OW2).Standardized dataset also utilizes abstracted information foreffectiveness while keeping detailed enough outputs (OW3)for performance management analyses [23].

The final objective is “augmenting cost engineering” (OC)which focuses on cost engineering aspect. It is quite generalthat accounting systems, as opposed to cost engineeringsystem, are more sophisticated and well utilized in ownerorganizations. Even though the case-company also has a well-defined accounting system, it does not suffice for engineeringanalyses in EVMS. Thus, this research proposed a new costmanagement procedure (OC1 and OC2) that satisfies currentorganizational policies as well as future EVMS require-ments. New system for managing budget and baseline (OC3)was also planned. The authors believe that reengineeringcost management processes alone can dramatically benefitconstruction organizations if basic concepts of EVMS areproperly applied.


4.3. Step 2: Analysing Current Systems. The case-project hasalready utilized compressive andwell-structured informationsystems for NPP construction projects. However, its systemsfocused on managerial functions for the owner’s sake. There-fore, project management information systems (PMIS) ofthe case-project have quiet rough data from engineering orconstruction company’s standpoint.

Every single function for construction project man-agement is equally important. Among these constructionmanagement functions, however, the quality management isstrongly stressed throughout the entire project life cycle inthe nuclear industry. It was found that the case-company’sexisting system also put the highest priority in qualitymanagement systems. However, in the future, the companywants to enhance their capability in “cost management anddesignmanagement” aswell.This fact supports the company’sstrategy for expanding global market in the nuclear industry.

This emphasis on quality in current systems empow-ers the EVMS implementation more viably and effectivelyfor nuclear plant construction because incorporating theintegrated cost and schedule system onto current qualitymanagement system can minimize the overhead costs. Forexample, actual cost (AC; actual cost work performed) datafor construction activities and CAs can be directly acquiredfrom legacy inspection systems on sites.

Another good condition for EVMS is the existing sched-ule control systems. The case-company has a four-levelhierarchical schedule control system, and new EVMS canbe embedded into this system. Therefore, EVMS will not bea new additional one, but an effective supporting tool withminimum incremental investment.

4.4. Step 3: Defining CA Properties. As previously discussed,a control account (CA) in EVMS is a management controlpoint where planned cost and schedule are compared againstactual cost and schedule. Therefore, CA itself is an activityof network scheduling (e.g., CPM), and at the same time itis a cost account consisting of work items for that specificschedule activity. Three basic measures including plannedvalue (PV), earned value (EV), and actual cost (AC) are usedto analyse the cost and schedule performances within thiscommon denominator of CA.

Defining CA properties for PNS will directly determinethe level of details. This study identified five major CA prop-erties including project life cycle (PL in Table 4), unit (PU),deliverable (PD), physical breakdown (PP), and functionalbreakdown (PF). These five different property classes arebasically independent of each other, though some expressionsmay appear in more than one class. For the purpose of PNSdevelopment, these five propertiesmay locate in different lev-els in terms of sequential hierarchy.Thehierarchical positionscan be determined by considering EVMS requirements listedin Table 2.

Grouping and classifying CAs by project life cycle (PL inTable 4) for EVMS purpose enables a primary mechanism tointegrate project participants (VO) under any type of projectdelivery methods (VD). This integration meets the EVMSrequirement of integrating cost, time, and quality (OI1)

throughout project life cycle (OI2) in order to enhance orga-nizational capability as an owner (OO1) or as an EPC PMO(OO2) by an organizational learning mechanism (OO3).

For this purpose, project life cycle of an NPP project isdefined into seven phases including planning (PRE), engi-neering (ENG), procurement (PRO), construction (CON),start-up and operation (OSS), fuel (FUL), and project man-agement (PMO). Classification codes in the form of threedigit alphabets are defined for PNS purpose as listed inthe parentheses of respective phases. It is noteworthy thatplanning (PRE), fuel (FUL), and project management (PMO)are included within this property in order to constitute fullrange of project life cycle and to encompass full project costinto the monitoring system.

Facility unit (PF) has long been used as amajor classifyingproperty for PNS. It basically prescribes primary modules forgenerating electricity. For example, typical NPPs have twounits of reactors and turbine generators. For this reason, thispaper defined unit 1 (PU1), unit 2 (PU2), shared facilities(PU0) for PU1 and PU2, and generally supporting facilitiesand services (PU9). For the cases with more than two units,unit 3 (PU3), unit 4 (PU4), and so forth can be assigned.Single digit number is assigned as PNS codes, 0, 1, 2, and 9,respectively, as listed in Table 4.

The deliverable (PD) as a PNS property is a very novelapproach in this paper, and rationale behind utilizing PDas a PNS property is to optimize EVMS workloads (OW).Classifications by the same type of deliverable (PD) alsoclearly indicate different types of CAs to be linked (e.g.,specifications required to procurement process) for effec-tive manipulation (OW2). Even within the same type ofengineering documents, as-built documents are separatedin order to maximize the discrete characteristics of longlead item (OW3). For example, separating as-built drawingsand relevant documents altogether from an engineeringCA makes it much shorter activity, so that the status ofthat specific CA can be clearly monitored by whether it iscompleted or not.

Physical breakdown (PP in Table 4) and functional break-down (PF) are the most often used properties for thepurpose of numbering all different types of constructionmanagement functions including design management, esti-mating, scheduling, cost control, quality management, mate-rials management, and even accounting. PP classificationsare building codes (BLDG, PP1) and physical breakdownstructure (PBS, PP2); both of them are already well definedas company-wide standards. PF classifications as the case-company’s standards include functional breakdown structure(FBS, PF1), construction packages (CP, PF2), and organiza-tional breakdown structure (OBS, PF3). FBS (PF1) is moreoften used for engineering and procurement CAs, while CP(PF2) is frequently used for construction CAs.

4.5. Step 4: Optimizing CA Numbers. Every single CA mayhave different size in terms of cost and time. Having moredetailed (lower level) CAs for a project would enhance theaccuracy of measuring project performances; however, itwould require far more overhead efforts in collecting and


Table 4: PNS properties of control account (CA).

Property (P-) Value Code Classifications

PL: project life cycle

PL1: planningPL2: engineeringPL3: procurementPL4: constructionPL5: start-up and operationPL6: fuelPL7: project management

PREENGPROCONOSSFULPMO

EVMSstandards

PU: facility unit

PU0: sharedPU1: unit 1PU2: unit 2PU9: general requirements

0129

Companygeneralstandards

PD: deliverable type

PDP: planning documentsPDD: drawingsPDE: specificationsPDR: reportPDC: combinedPDL: as-builtPDN: NSSSPDT: turbine generatorPDB: BOPPDO: constructionPDA: start-up assistancePDS: start-upPDM: operation and maintenancePDU: trainingPDI: ICTPDF: fuelPDZ: project management

PDERCLNTBOASMUIFZ

EVMSstandards

PP: physical breakdown PP1: building (BLDG)PP2: physical breakdown structure (PBS)

3 digits3 digits


PF: functional breakdownPF1: functional breakdown structure (FBS)PF2: construction packages (CP)PF3: organization breakdown structure (OBS)

4 digits4 digits1 digit


analysing those performance data. Therefore, the number ofCAs is the prime barometer for overhead amount requiredin EVMS [4], and trade-offs between accuracy and overheadefforts need to be optimized (OW1). In order to addressthis issue, this study utilized the concept of flexible workbreakdown structure (WBS) proposed by Jung and Woo [4].Namely, according to varying managerial importance of eachCA, the size of CAs on the same hierarchical level can bedifferent. In order to effectively handle this manipulation, itshould be possible that different PNS structures are allowedwithin the exactly same level by assigning different propertiesin their PNS sequence. In addition to these issues of accuracyand overhead efforts, CAs need to be a tool for embeddinghistorical knowledge (OO1) to enhance organizational capa-bility in planning (OO1) and controlling (OO2).

Iterative simulations with painstaking discussions hadbeen performed by the authors and industry practitionersthrough several workshops in order to figure out the mostoptimizedCAsmeeting all objectives listed in Table 3. Finally,the authors generated about 1,400CAs by regrouping 18,000

of CPM schedule activities of the case-project. The totalbudget for these 18,000 activities is about 20 billion dollarsas listed in Case B in Table 1. In this process, every singlepossible interrelationship between four major objectives inTable 4 and five major properties in Table 5 is evaluated inorder to optimize the number of CAs.

Figure 2 illustrates an overview of the 1,400CAs in termsof budget size and duration. Engineering (ENG), start-upand operation (OSS), construction (CON), procurement(PRO), planning (PRE), project management and indirectcosts (PMO), and fuel (FUL) count for 27.46%, 26.76%,24.01%, 20.21%, 0.63%, 0.49%, and 0.42%, respectively, interms of number of CAs. Among the project life cycle (PL),engineering phase (ENG) has the most CAs (27.46%). Itmeans that the case-study PMOwanted to have better controlover engineering activities. Within these engineering (ENG)CAs, specifications (PDE) have the most CAs; it counts for14.44% of entire 1,400CAs. Again, it shows that the PMO hasa managerial emphasis especially on managing engineeringfirm’s specifications. It also implies that the PMO wants to


Table 5: PNS structure for NPP EVMS.

Description PL(3 digits)

PU(1 digit)

PD(1 digit)

PP + PF(3∼5 digits)

Item levelclassifications

PlanningPlanning PRE 9 P Serial (3) Nonstandard

EngineeringDrawing ENG 0∼9 D BLDG (3) + OBS (1)

Specs ENG 0∼9 E CP (4)ENG 0∼9 E FBS (4)

Report ENG 0∼9 R PBS (3)Combined ENG 0∼9 C PBS (3)

As-built

ENG 0∼9 L BLDG (3)ENG 0∼9 L PBS (3)ENG 0∼9 L CP (4)ENG 0∼9 L OBS (4)

ProcurementNSSS PRO 0∼9 N NonstandardT/G PRO 0∼9 T NonstandardBOP PRO 0∼9 B FBS (4)

ConstructionConstruction pkgs CON 0∼9 O BLDG (3) + CP (2)Start-up assistance CON 0∼9 A PBS (3)

Start-upStart-up OSS 0∼9 S PBS (3)O&M OSS 0∼9 M PBS (3)Training OSS 0∼9 U PBS (3)ICT OSS 0∼9 I PBS (3)

Fuel FUL 0∼9 F Serial (3) NonstandardProject management PMO 9 Z Serial (3) Nonstandard

have a mechanism to accumulate knowledge and experienceof engineering specifications (PDE) even though this task iscurrently outsourced to engineering companies.

4.6. Step 5: Defining EVMS PNS. Based on studies of Steps 1through 4, a PNS for NPP EVMS was developed as describedin Table 5. The sequence of the PNS is composed of projectlife cycle (PL in Table 4), facility unit (PU), deliverable type(PD), and finally a combination of physical breakdown (PP)and functional breakdown (PF).

For example, a CA of excavation and backfill (construc-tion package code C1) for reactor containment building(building code RCB) of unit 1 is encoded as “CON1ORCBC1”(highlighted within a red box in Figure 3), where the firstthree digits mean PL code of construction stage (CON).Next one digit code (1) is for facility unit 1, and followingone digit indicates deliverable type for construction packages(O). From sixth digit, three letters specify a building as a

physical breakdown (RCB), and finally the last two digitsshow construction packages as a functional breakdown (C1)of excavation and backfill.

Note that the first five digits for PL, PU, and PD in Table 5have a common structure, strictly applied to all 1,400CAs inthe same manner. However, beginning from the sixth digit(for PP + PF), the numbering sequence and methods aredifferent based on the characteristics of each category. Theconcept of “flexibleWBS” proposed by Jung andWoo [4] wasapplied, and this flexibility enables effective utilization (OWin Table 1) of overhead efforts required to implement EVMSin practice.

Regardless of this CA numbering, every subactivityassigned under a specific CA has an identification numberthat follows a different rule by project-standard schedulingprocedure. In other words, several CPM activities, whichare numbered independently by different numbering systems(scheduling function), are included within the CA example


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Desc Number (%)CA Activity

Planning 0.63 0.05 Planning (P) 0.63 0.05

Engineering 27.46 50.85 Drawing (D) 7.11 25.17 Specs (E) 14.44 3.28 Report (R) 0.42 2.66 Combined (C) 3.24 6.81 As-built (L) 2.25 12.93

Procurement 20.21 8.40 NSSS (N) 4.15 5.26 T/G (T) 3.03 0.21 BOP (B) 13.03 2.93

Construction 24.01 24.06 Construction pkgs (O) 22.96 20.48 Start-up assistance (A) 1.06 3.58

Start-up 26.76 15.42 Start-up (S) 26.55 14.65 O&M 0.07 0.16 Training (U) 0.07 0.32 ICT (I) 0.07 0.29

Fuel 0.42 1.18 Fuel (F) 0.42 1.18

PM and indirect costs 0.49 0.04 PM and indirect (Z) 0.49 0.04

Total 100 100

Gre

ater

than

0.005

%

Figure 2: Number of CAs of case-project.

Figure 3: Relational database of NPP EVMS CAs.

of CON1ORCBC1 as subordinate components. Therefore,EVMS PNS is another querying mechanism to retrieveimportant information.

EVMS numbering system in Table 5 and in Figure 3uses current standard classifications of case-company for

the PNS elements of BLDG, CP, PBS, FBS, and OBS (PPand PF properties in Table 5). However, classifications forproperties of PL, PU, and PD are newly defined for EVMSimplementation. Nevertheless, these classifications do notinterfere with existing business functions such as scheduling,


Table 6: NPP EVMS standard procedures for system development.

Description(S-) Method and procedure Technique

Budget(SB)

SBD: standard estimate databaseSBE: project estimateSBB: project budget

(i) Knowledge embedding(ii) Self-evolving(iii) Future extension to BIM

PV(SP)

SPA: top-down Qty based assignmentSPW: standard weighted milestones

(i) Earned standards(ii) Simplified resources

EV(SE)

SEV: rolling up EVs based on QtySES: existing scheduling system

(i) Target progress concept(ii) Activities not connected to cost

AC(SA)

SAC: decomposed cost from ERPSAA: existing accounting system (ERP)

(i) Quantity and resource related(ii) Generic accounting system

cost control, or estimating. Self-evolving mechanism bycontinuously updating and improving the standard CAs forthe case-company is also under development by the authors.

Figure 3 depicts the actual entity-relationship diagram(ERD) of EVMS relational database. Left part shows classifi-cation by PL (3 digits) and PD (1 digit) in Table 5. Upper-rightsnapshot presents CA packages (e.g., “CON1ORCBC1”).

5. EVMS Procedure for Systems Development

Total number of CAs in the case-project is about 1,400, whichis concise enough to manage the project at a glance [13] and,at the same time, is detailed enough to encompass differenttypes of work packages in order tomeet the objectives definedin Table 3. As discussed in previous sections, several differentcriteria including total number, monetary size, duration, andsimilarity are fully considered in CA grouping process toenhance organizational capability.

AnEVMSprocedure requires setting up a project baselinefirst by assigning every single cost item into schedulingactivities. After baseline being approved, planned value (PV),formerly known as budget cost work planned (BCWP), foreach CA, is calculated as a target progress. Earned value (EV),also known as budget cost work performed (BCWP), for eachCA, is appraised as the progress for each time frame. Finally,actual cost (AC) is then summarized and compared with EV.By comparing these three values of PV, EV, and AC for eachCA, many different indices including schedule variance (EV-PV) and cost variance (EV-AC) are provided for monitoringand decision making processes.

EVMS procedures for NPP construction developed inthis study are briefly introduced based on planned value (PV),earned value (EV), and actual cost (AC).

An EVMS requires an advanced budgeting system as aprerequisite. This study defined three groups of budgetingsystems (SB in Table 6) for the case-company includingsystems for standard estimate database (SBD), project esti-mate (SBE), and project budget (SBB). Self-evolving andknowledge embeddingmechanisms are proposed to facilitatethe organizational learning process in the standard estimatingdatabase (requirement RS2 in Table 2). Officially approved

internal project budget (SBB)will be used as a base for projectbaseline that will determine planned value (PV) in turn. Itwas designed to issue the project budget in the early stage wellbefore detailed design and estimating start.

PV for each CA can be calculated by adding all PVsof subordinate activities. Basic rules of calculating PVs inthis study include top-down allocation of weights, temporaldissemination by historical earned standards, and overalladjustments [24]. Some CAs may have not enough detailsin the early stage; however, every single CA should bedefined with quantities and amount of major work items(requirement RP1 in Table 2).

EV for each activity will be calculated by comparing thequantity of actual budgeted cost work performed (BCWP)against the total quantity. Note that the “CA total quantity”here may be varying as project proceeds, and “quantities”are from representing work items only. Rationale behindusing “quantities” instead of “amount” is that initial top-downallocation (SPA) may have no detailed information at thetime of baseline and PV setting.Therefore, fixed total amountfor CAs can stabilize EVMS implementation under possiblechanges of quantity.

In order to minimize the tolerance between plannedand final PV values, major work items and their weightedmilestones are predefined in the system (SPW). “Earnedstandards” based on historical database were chosen asbeing methodology to solve this problem. These weightedmilestones are directly used to calculate EV for each activity.Summary of activities’ EV within a CA will automaticallydetermine the EV for that CA.

Finally, AC is collected by CAs. Cost data from account-ing systems (ERP system in Table 6, SAA) will be decom-posed into the CA level. These decomposed cost data willbe linked to resource data in order to provide valuableinformation for cost engineering as well as standard estimatedatabase (SBD in Table 6). However, decomposing ERP data(SAA) to cost control system (SAC) requires hugemanagerialefforts. An automated way to decompose cost data is nowunder development by using proposed EVMS PNS.

Proposed numbering systems (PNS), procedures, andalso techniques are designed in order to clearly monitorcost and schedule of on-going projects and also in order to


accumulate historical database. A full-scale, web-based pilotsystem is under development by the case-company. Details ofpilot EVMS system will be introduced in future publications.It is also planned to explore the integration of these systemswith 3D-CAD data (BIM applications), so that automatedupdating and concurrent engineering can be achieved.

6. Conclusions

Work packaging with a project numbering system (PNS) isimportant task for construction planning, and it needs toincorporate distinct characteristics of each project. There-fore, WBS has been recognized as being unique one foreach project. Nevertheless, considerations and variables forformulating WBS may have common principles. In thissense, comprehensive variables and their influence on WBSformulation have been systematically investigated in thispaper.

This study proposed a procedural methodology for for-mulating a PNS for NPP EVMS. Issues of performanceimprovements and competitive advantages under differentproject conditions are incorporated within proposed EVMSvariables. A systematic approach to integrate the EVMSrequirements is also developed and validated by applying toa case-project of NPP construction.

In a NPP case-project, under ever-changing constructionenvironment, owners and EPC PMOs tend to be moreactively involved in their construction projects. In order tohavemanagerial capabilities aswell as technical capabilities interms of oversight management, the owners and EPC PMOsneed to have more sophisticated systems to monitor overallconstruction project throughout entire project life cycle.EVSM provides them with an effective tool. Nevertheless, itwas pointed out that EVMS optimization was required tominimize the overhead efforts.

For the purpose of maximizing benefits from the NPPEVMS, strategic requirements are identified first. The projectdelivery method (VD in Table 2) and PMO strategy wereconsidered as being the most important variables for EVMSdevelopment. Based on the variable investigations, EVMSobjectives and methods were developed. These managerialand technical requirements were fully incorporated in thePNS definition process.

It was observed that distinct characteristics of nuclearpower plant construction make the PMO’s EVMS imple-mentation more viable and effective than any other typesof construction projects. The advantages of solid qualitymanagement systems already linked to scheduling systemshelp the EVMS to bemore capable.High-level oversightman-agement requirements for mega-projects have also motivatedthe needs for EVMS.

As a demand pull, strategic needs for enhancing cost andschedule control capabilities under globalized competitionrequire the EPC firms to furnish EVMS techniques. Technol-ogy push, by recent advancement of data acquisition technol-ogy (DAT) and building information modelling (BIM), alsogives better opportunities to EVMS implementation. Finally,the authors could recognize that EVMS implementation can

be very successful if it is properly optimized in terms ofreengineering, workloads, and knowledge embedding.

Conflict of Interests

The authors declare that there is no conflict of interestsregarding the publication of this paper.

Acknowledgments

This study was supported by “Basic Science Research Pro-gram” through the National Research Foundation of Korea(NRF) funded by the Ministry of Science, ICT, and FuturePlanning (MSIP) under Grant no. 2014R1A2A2A01006984. Itwas also partly supported by the Korean Ministry of Knowl-edge and Economy (MKE) under Grant no. 2011T100200143.Active participations from Korea Hydro and Nuclear PowerCo., Ltd. (KHNP) and KEPCO E&C Co., Inc. are alsogratefully acknowledged.

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