ch7.    项目费用管理

-Project Cost Management

Ø        项目费用管理包括设计费用规划、估算、预算、控制的过程，以便保证能在已批准的预算内完成项目

－Project Cost Management includes the processes involved in planning, estimating,  budgeting, and controlling costs so that the project can be completed within the approved budget

Ø        三个过程three processes

n        费用估算：编制完成项目活动所需资源的大致费用

Cost Estimating – developing an approximation of the costs of the resources needed to complete project activities

n        费用预算：合计各个活动或工作包的估算费用，以建立费用基线

Cost Budgeting – aggregating the estimated costs of individual activities or work packages to establish a cost baseline

n        费用控制：影响造成费用偏差的因素，控制项目费用预算的变更

Cost Control – influencing the factors that create cost variances and controlling changes to the project budget

Ø        生命周期费用管理：广义的项目费用管理

This broader view of Project Cost Management is often called life-cycle costing

Ø        如果项目费用管理包括项目产品未来的财务绩效的预测与分析，就需要增加一些过程和许多通用管理技术，如投资回报率、折线现金流量、投资回收分析等

When predictions and analyses the prospective financial performance of the project’s product are included, Project Cost Management will address additional processes and numerous general management techniques such as return on investment, discounted cash flow, and investment payback analysis

Ø        项目费用管理应当考虑项目利害关系者的信息需要，不同人可能在不同时间以不同方式测算项目费用

Project Cost Management considers the information requirements of the project stakeholders. Different stakeholders will measure project costs in different ways and at different times

Ø        在项目早期阶段，影响费用的能力最大，因此也是尽早完成范围定义的原因

The ability to influence cost is greatest at the early stages of the project, and this is why early scope definition is critical

Ø        在执行项目费用管理的3个过程前，还有一个由项目管理团队的规划过程（未作为单独过程显示）。该过程是编制项目管理计划的一部分，其结果是生成费用管理计划，费用管理计划中列出了模版并制定了项目费用管理规划、结构、估算、预算和控制的标准

Although not shown here as a discrete process, the work involved in performing the three processes of Project Cost Management is preceded by a planning effort by the project management team. This planning effort is part of the Develop Project Management Plan process, which produces a cost management plan that sets out the format and establishes the criteria for planning, structuring, estimating, budgeting, and controlling project costs

Ø        费用管理计划能制定the cost management plan can establish

n        精确等级：精度Precision level: precision

n        测量单位Units of measure

n        组织程序链接Organizational procedures links

u      控制账目:用于项目费用核算的WBS单元

The WBS component used for the project cost accounting is called a control account (CA).

u      每一控制账目被分配一个编码或账号，与执行组织的会计系统连接

Each control account is assigned a code or account number that is linked directly to the performing organization’s accounting system

n        控制下限Control thresholds

n        挣值规则

u       Earned value management computation formulas for determining the estimate to complete are defined

u       Earned value credit criteria (e.g., 0-100, 0-50-100, etc.) are established,

u       Define the WBS level at which earned value technique analysis will be performed.

n        报告格式

n        过程说明

7.1    费用估算

－Cost Estimating

Ø        项目估算的准确性随着项目的绩效而提高

The accuracy of a project estimate will increase as the project progresses through the project life cycle

Ø        启动阶段为粗略估算（ROM），估算范围-50%~+100%

A project in the initiation phase could have a rough order of magnitude (ROM) estimate in the range of -50 to +100%

7.1.1   依据(Inputs)

1.      事业环境因素Enterprise environmental factors

Ø        市场条件Marketplace conditions.

Ø        商业数据库Commercial databases

2.      组织过程资产Organizational process assets

Ø        费用估算方针Cost estimating policies

Ø        费用估算模版Cost estimating templates

Ø        历史信息Historical information

Ø        项目文档Project files

Ø        项目团队知识Project team knowledge

Ø        吸取的教训Lessons learned

3.      项目范围说明书Project scope statement

Ø        制约因素Constraints are specific factors that can limit cost estimating options

Ø        假设：Assumptions are factors that will be considered to be true, real, or certain

Ø        需求

4.      工作分解结构Work breakdown structure

5.      工作分解结构词汇表WBS dictionary

6.      项目管理计划Project management plan

n        进度管理计划Schedule management plan