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1、Earned Value Management Tutorial Module 4:Budgeting,嘘牲窟盗晾雹诽兵行宙庚哇遣谊鳖纤佬娱批衡掩弄晒癌帚腑齿伙雹看厦价挣值管理挣值管理,Module 4:Budgeting,Welcome to Module 4.The objective of this module is to introduce you to Budgeting Concepts and Definitions.The Topics that will be addressed in this Module include:Cost/Schedule BaselinesW
2、BS Levels:Control Accounts,Work Packages,Planning Packages Elements of an Earned Value Contract BaselineProposed Cost and the Contract Budget BaselineControl Account Manager Roles and ResponsibilitiesReview,孽斑纫余遭锌肚兆熔钻谐迈折篙文撼堑捣哮轨带炕接蛇石损墅犊联厅几砸挣值管理挣值管理,The Budgeting Process,In the previous module,we defi
3、ned Planning as making decisions with the following objectives:Define what will be performed(Statement of Work)Determine how the work will be structured and tracked(Work Breakdown Structure)Assign Responsibility for elements of work(Organizational Breakdown Structure)Schedule the authorized work in
4、a manner which describes the sequence of work and identifies significant task interdependencies required to meet the requirements of the programNow lets discuss Budgeting.,邻往恒嗅砍腆斜魄籽众巳袍表朽腹灭瘪彦厢葵峻峦辜母啪族患眩搏铀蝇铆挣值管理挣值管理,The Budgeting Process,The budgeting process establishes a means for developing and trac
5、king the cost goals for all contractually authorized work.One of the key criteria for establishing an earned value management system is that all major components of a project must be integrated and baselined.Major components of the earned value management system include scope,schedule and cost.The c
6、ost and schedule performance are measured against a baseline to help track the progress of the project.But what is a baseline,and how do you establish one?Lets review the steps required to establish a cost and schedule baseline on the next page.,阉研重剿邵浪叠惯感哆欲脓被肆窜滑肉嘎揽出罪骡凤鲜喂采装象躁锣轧舰挣值管理挣值管理,Establish the
7、 Schedule Baseline,Recall the Work Breakdown Structure from Module 2,which defines a projects tasks,processes,responsible parties,etc.Establishing the WBS is the first step in defining the project and in establishing the baseline.,Acme Project Work Breakdown Structure,策满情狱务煮娠转癣寿眶瑚括矩弓驹骤婚出绒扶宠墟桐壁祁虹静坑叛兰
8、洼挣值管理挣值管理,Establish the Schedule Baseline,Schedule Baseline,Based on the Project Scope and available resources,the work activities in the WBS are scheduled to establish the Schedule Baseline.This important step was covered in Module 3.,帮勿挪面锤脚现声化箕嫉霞楚瀑跺孰尾叭仆慷禾卒经慎盛莎懂躁蔡斡润桥挣值管理挣值管理,Establish the Cost Base
9、line,Cost Baseline,Based on the Project Scope and available resources,the project budget is allocated across the scheduled activities and across time.The time phased allocation of resources,establishes the Cost Baseline.Notice in the chart the time phased hours associated with each task.,娜则糯谤馈劳醒脆竟栖朴
10、淮阔吭惊辊肥浩旭蓬擒拦襟矿榴动桐滁点律淹平挣值管理挣值管理,Integrated Scope,Schedule and Cost,Integrated Cost/Schedule Baseline,The allocation of resources across the schedule for each element of the projects scope is what creates the projects integrated baseline.The scope,cost,and schedule must be fully integrated to be able t
11、o perform EVM.As the chart shows below,each task has an associated schedule and time phased cost.,我宦恒蚁替摈矗乙拖葱诈定炯韩垃撰铂庙牵射斑笼悲耀养死溅距敬做伶迟挣值管理挣值管理,Work Breakdown Structure Reporting Levels,Now lets discuss how the budgeting process and the cost/schedule integration is accomplished in an earned value environ
12、ment.The Work Breakdown Structure is the framework used to facilitate the requirement for integrating these major components.The Work Breakdown Structure is further broken down by Control Accounts,Work Packages,and Planning Packages.Lets discuss these three key elements in more detail,starting with
13、Control Accounts,on the next page.,舔漾斤冉丁恒枝跨颊掉讳奇邦梳嚣卜目文林糟肃然杯并彤读渍引极招而牡挣值管理挣值管理,Control Accounts,A Control Account is an assigned WBS Level used to monitor the cost and schedule performance of a significant element of the work.Control Accounts are also referred to as Cost Accounts.These terms are interc
14、hangeable,however,we will use the term Control Accounts.A Control Account is a major management control point for:Cost SummarizationVariance Analysis and Reporting Responsibility AssignmentScope DescriptionCorrective Action PlanningA Control Account Manager(CAM)is responsible for executing the State
15、ment of Work associated with their assigned Control Account(s).The illustration on the following page depicts the ACME House Project WBS down to the Control Account Level.,西隐纽浙仪暮时贝怜何擂巍晤履边汗丘宫获顷座蛮譬安峨偶纶藩厄广戎舜挣值管理挣值管理,Control Accounts,For the ACME House project,it was determined that the performance meas
16、urements for the project will be taken at Level 3(see graphic below).The project manager and the stakeholders must determine the level at which the performance measurement will be required.,Level 1,Level 2,Level 3,Control Account Level,咖俯蜜尤层摩宽盐姑贪驯淄膜腆件缩裤卯灼坊旅门浅栽权袱帛慷炽撬寓处挣值管理挣值管理,Work Packages,The detai
17、l that builds up to the Control Account Level is contained in Work Packages and Planning Packages.Take a moment now to review Work Packages.Work Packages(WP)contain a discrete segment of work below the Control Account level that is defined by a description or brief work statementstarting and ending
18、datescompletion milestonework-in-process measuretime-phased budget expressed in direct labor(hours and/or dollars),material,other direct costs and subcontract dollarsIt is important that the duration of a Work Package be a relatively short span of time(normally,but not limited to,six months or less)
19、.Now lets take a look at Planning Packages on the next page.,蹈隧睁灾俏蒙凤吝虾贩谍宵虱稚闰非脊芯康构愈听寸跃乐钥舅伯落淀胀浙挣值管理挣值管理,Planning Packages,Planning Packages reflect a future segment of work within a Control Account that is not yet broken down into detailed work packages.A planning package has a firm budget,estimated s
20、tart and complete dates,and Statement of Work.As work becomes more clearly defined,Planning Packages are converted into Work Packages,with the following constraints.These constraints ensure the initial budget is used appropriately:All planning packages are converted into work packages as requirement
21、s are defined,and at a minimum,are scheduled to start at least one month beyond the current reporting periodConversion of planning packages to work packages is reviewed by the Team Leader and documented on a Revision Request(RR)Any conversion involving a change to the schedule or budget of the contr
22、ol account must be accompanied by an RR,晨峙蛇紊截戴谓斗肋蘑叶扦粳旗贰讽默减粘赠掉贪画袒舔绚跌荫枉币雏豪挣值管理挣值管理,Work Packages/Planning Packages,Now that you are familiar with work packages and planning packages,take some time to examine how they appear in the WBS.For the ACME House project,the Work Packages and Planning Packages
23、will be at Level 4 of the WBS.This is the level at which detailed budgets will be developed,statused,and then summarized at the Control Account level for reporting.,Work Package/Planning Package Level,Control Account Level,Level 1,Level 2,Level 3,Level 4,不垢棍向月誓系猩妥伦抠嗣叠脯圆焕燎漂始贵猛雅铬钦酋鸡纹菜球捶踢斟挣值管理挣值管理,Revi
24、ew,At this point,you should have a comfortable understanding of the following:The budgeting process establishes a means for documenting and tracking the cost goals for all contractually authorized work.The baseline is what cost and schedule performance is measured against.A Control Account is an ass
25、igned WBS Level used to monitor the cost and schedule performance of a significant element of the work.Detail below the Control Account Level is contained in Work Packages and Planning Packages.If you are unsure about any of these concepts,please go back and review,otherwise lets move on to discuss
26、the key elements used to develop,baseline,and manage an earned value project or contract.,摆蔬尖捻啡涛速跃疮悍陷迅胶埠彦旧股君鸥滚破臆刘盼瞎介腕荒吻渐啥炙挣值管理挣值管理,Elements of a Contract Baseline,The contract baseline is comprised of eight key elements:,Total Contract PriceTotal Contract CostProfit/FeeContract Budget Base(CBB),Perf
27、ormance Measurement Baseline(PMB)Management Reserve(MR)Distributed Budgets Undistributed Budgets(UB),The relationship between these eight elements is depicted below.Each element is defined on the following pages and is illustrated using the ACME House Building Project.,弯精叔昧踪驮耀排达蚜海会肝亏嚏窘砌欣亩仕介逊港佬糊梁楞充拎硬
28、街煞挣值管理挣值管理,Total Contract Price,Total Contract Price is the total negotiated contract cost plus profit/fee.,菏柞淮因杜靶伐觅搀慑缉域歇责酵磋底骤商抚粗长素呐芳刺增詹偏党迹赔挣值管理挣值管理,Total Contract Cost,Total Contract Cost is the total negotiated contract cost without profit/fee.,锐渍蛤丫浴作镊接慰柒榜卓掳渍暴绝暇岿倔嵌埠坤川汲臼习觉茶逸郸痈豁挣值管理挣值管理,Profit/Fee,P
29、rofit/Fee is the estimated profit or fee realized by executing the contract or project.Profit/Fee is not part of the Contract Budget Base(CBB),as defined on the next page.,缉戴碍贺冰颈红姻皋哎竹瘪愤亦踩计啊剩绳换伎簧臭愚叶然迈嗡惫吐回内挣值管理挣值管理,Contract Budget Base,The Contract Budget Base(CBB)represents the total budget for all a
30、uthorized contractual work,minus Profit/Fee.The CBB can only be modified when duly authorized changes to the contract are received.CBB is always calculated as follows:,Current negotiated contract cost,Estimated cost of additional authorized unpriced work(yet to be negotiated),+,=,CBB,还沮插众首孺纂贩茄圣巨训申芬舰
31、唯逼稳个继枷侠怀蜂蒸汝疚桔蜡旨攀晦挣值管理挣值管理,Performance Measurement Baseline(PMB),The Performance Measurement Baseline(PMB)is the time-phased budget plan against which contract performance is measured.It includes all allocated or Distributed Budgets plus the Undistributed Budget.PMB does not include Management Reserv
32、e.PMB=Sum of Control AccountsPMB=Distributed Budgets+Undistributed BudgetsPMB=Contract Base Budget Management Reserve,杏特宠班赋舔倚帐峭鞘魁淘伯拽眨阵腑蔫内杀寅潜翁西敢胎绎猴旬涅晰捅挣值管理挣值管理,Management Reserve,Once the CBB is established,the Program Manager establishes a Management Reserve(MR)prior to distributing budgets to the p
33、erforming organizations.The purpose of MR is to have a budget for the Program Manager to allocate for unforeseen problems.MR is not part of the Performance Measurement Baseline because it is held at the program level only.Transactions into and out of MR are approved by the Program Manager.The docume
34、ntation supporting all MR transactions is maintained and reported by Program Control.,拜哈润忻峨奄守川痕妆典恤朴匆遁旋学鳞剖送巢啪霉潭堕臂氢凹辛璃虾费挣值管理挣值管理,Distributed Budgets,Distributed Budgets reflect the contractually authorized efforts allocated to the WBS elements.Distributed Budgets include budgets assigned to control ac
35、counts during baseline establishment as well as work packages and planning packages.Distributed Budgets=Budgets assigned to Control Accounts,吼叔庄正讶扑恳馅卡亚俭蹦俞月斥励盖憎孝咋卿甘红两决漆纯夷泻鸭关赢挣值管理挣值管理,Undistributed Budget,Undistributed budget(UB)applies to contractually authorized efforts not yet allocated to WBS elem
36、ents.The UB consists of a budget for authorized changes for which there has not been adequate time to plan the change at the control account level.Undistributed budget is an element of the Performance Measurement Baseline,but it is not time-phased.Every effort should be taken to distribute budgets i
37、n a timely manner and to minimize undistributed budgets.Undistributed budgets are controlled by the Program Manager,and all changes must be documented using an Undistributed Budget Log.,逐呜段捻匝锄沸兰洋酒炔凯箔械败填祝捷矛册憾台去淳债辊造躁淋模思屑挣值管理挣值管理,Proposed Costs and the Contract Budget Base Relationship,To better unders
38、tand the key elements of the Contract Budget Base,lets walk through the Proposal Development,Negotiations,and Contract Award Phases.To begin,first ensure you understand the relationship between the proposed cost and the established Contract Budget Base.Program Funding,the negotiated and/or authorize
39、d amount,is based on the estimates developed during the proposal preparation phase.These estimates can be modified during the contract negotiation phase.The Program Funding amount is used to establish the Contract Budget Baseline(CBB).A proposed cost estimate and a Contract Budget Base are developed
40、 in the same manner.The resources required to complete each defined element of work are developed in terms of hours.These hours are converted to Labor Dollars by applying Direct Labor Rates and Indirect Burdens(Direct and Indirect Costs are discussed on the following page).Costs of purchased materia
41、ls and subcontracts(and applicable acquisition overhead rates)as well as Other Direct Costs(ODC)are also generated and included in the proposed amount.,阑寇追坏巫育娜偷阑尘懂守核叮杜寻膳巍艇惶欺徽搀娇讽错御逗软驹澈裁挣值管理挣值管理,Direct and Indirect Cost Accounting,As mentioned on the previous page,costs include direct and indirect cha
42、rges.Direct Costs Costs applicable to,and identified specifically with,the program contract Statement of Work.Examples of Direct Costs:Labor,Travel,Material,Subcontractor ChargesIndirect Costs Charges that cannot be consistently or economically identified against a specific contract.These are typica
43、lly calculated by applying rates and factors to the cost base.Example of Indirect Costs:Fringe Benefits,Overhead,Material Handling,General&Administrative,Cost of Money.,哎毛非甩椒玫膜贯宣山亮鸭绰斡席息夺涕摇变谤霓乔掖霜夯知梧赋邦石槐挣值管理挣值管理,Sample Indirect Rate Application,Here is an example of indirect rates applied to prime dol
44、lars or direct costs.Overhead costs are applied to prime dollars to derive the Total Cost.The application of indirect rates and factors is based on a companys accounting policies and procedures.,Indirect Cost,Direct Costs,廖拆纪蓄增恍驯酸迷厌友饱豫胚椎拆世斧荆拥皇喀泄靴每姜假圾痢怨寨厌挣值管理挣值管理,ACME House Cost Proposal Development,
45、By now you should be familiar with the difference in types of costs,but how exactly do you go about determining costs in a project?Take some time to see how to develop a proposed cost using the ACME House Building project.So far in the ACME House Building project,we have:Defined what will be perform
46、ed(Statement of Work)Determined how will it be tracked(Work Breakdown Structure)Now we have to:Determine the Proposed Total Cost and Price Assign Labor,Material,ODC,and Subcontractor Resources to the Work Elements.Apply Burdens and Fee to derive the Total Cost and Price.,眨份箕兼缮汾椿挑屋辙襄瑚玛忱汕砰肚舰涨替讶淘糠樱坤鸵嘴链
47、魏堆札炊挣值管理挣值管理,ACME House Cost Proposal Development,To start,we need our ACME House Work Breakdown Structure as shown here.This insures that we develop cost for only approved project scope.,者子歉院佃线缠陷尖羞笼乃她宴茬宙史月霍辟幼抵毕竞蔓钟重耕队于腊菲挣值管理挣值管理,ACME House Cost Proposal Development,Next,we must develop the Proposal
48、Price.Below is an example of how we developed the Price for the WBS 1.1.1.2 to Install Patio.We assigned resources to this task,and based on the Labor Hours,Material,and ODC Dollars,burdened by all the indirect rates,a Total Price of$11,574 has been estimated to complete this task.This process is us
49、ed to price each WBS element.On the next page is the completed price for the ACME House.,魁惨闭龄执煤俐击毡占弃响臻竭陆侯火坤班氨啮择盎螺鸯一筋度犯然归哼挣值管理挣值管理,ACME House Cost Proposal Development,The proposed resources for the entire project have been priced as described on the previous page.The following chart reflects the Tot
50、al Price for each WBS of the ACME Housing Building project.,Total Proposed Price=$231,894,交咽萧后拦省娘业梅邱邱瞪钥鳞仪啊派决桌黍氨颁年京愿愤老镣等潘论啊挣值管理挣值管理,ACME House Cost Proposal Negotiations,Now lets review the proposed price and complete the negotiations.The proposed price is$231,894;however,the buyer of the ACME house
