Chng 5 Kiem soat d an Chng 5 THEO DOI VA KIEM SOAT D AN XAY DNG KIEM SOAT CHI PH THEO PP GIA

TR LAM RA PP Earned Value

5.1 Khi nim - Chi ph ca d n bao gm chi ph trc tip, chi ph gin tip, d phng ph, thu gi tr gia tng u ra v li nhun. - y ch gii hn trnh by kim sot chi ph trc tip lin quan vi tng cng vic trn cng trng trong c cu phn chia cng vic theo di phn vic lm. Cn chi ph gin tip (chi ph lao ng gin tip, s dng trang thit b, chi ph qun l,.... khng a vo h thng kim sot v qun l nhng khon ny l chc nng ca b phn k ton. - Kim sot chi ph bao gm tm hiu ti sao li c s thay i c tch cc v tiu cc. - N phi c kt hp thng nht vi cc qu trnh kim sot khc nh: quy m d n, tin d n, cht lng d n v cc yu t cn kim sot khc trong d n ... Ni chung: kim sot chi ph l nhng cng vic bao gm: xc nh ng chi ph c bn ca d n, gim st theo di chi ph thc t, phn tch nhng nhn t nh hng vic thay i chi ph thc t so vi ng chi ph c bn, thng bo cho cc i tng lin quan nhng thay i c php. 5.2 S qui trnh kim sot chi ph

1 Ngo Th Phng Nam H Kien Truc TPHCM

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1.- ng cong chi ph (S) 2.- Cc bo co kt qu hot ng 3.- Cc yu cu thay i 4.- K hoch qun l chi ph

CNG C & K THUT

1.- H thng kim sot thay i chi ph 2.- o lng kt qu hot ng 3.- Lp k hoch b sung 4.- Cc cng c vi tnh

U RA

1.- c tnh chi ph iu chnh 2.- Cp nht ngn sch 3.- Hot ng iu chnh 4.-c tnh khi hon thnh 5.- Bi hc kinh nghim

5.3 Phng php Earned value (EVM) 5.3.1 Khi qut Earned Value (EV) l gi tr ca cng vic hon thnh. EVM l phng php phn tch chi ph/tin thc hin vi cc k hoch c s Phn tch Earned Value l mt h thng o lng s thc hin c th ca qun l d n. Phng php ny tng hp c thi gian v chi ph nh gi tin trin ca d n 5.3.2 Phn tch Earned Value Chi ph theo k hoch (Budget Cost for Work Scheduled -BCWS) Chi ph thu c hay gi tr t c cho cng vic thc hin (Budget Cost for Work Performed BCWP) Chi ph thc t l chi ph thc tr cho cng vic thc hin (Actual Cost for Work Performed ACWP) Chi ph hon thnh d n theo k hoch (Budged At Completion - BAC) Chi ph c tnh hon thnh d n theo thc t (Estimated At Completion EAC) Chnh lch v Chi ph (Cost Variance CV) Chnh lch v Tin (Schedule Variance - SV) Vt chi ph d n (Variance At Completion VAC)

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Chi ph theo k hoch BCWS

Cng vi c A B C D E F G H I G K CP 1 45 60 125 200 120 40 50 350 100 120 90 15 15 60 75 110 185 125 310 195 505 220 725 155 880 155 1035 10 15 2 15 20 25 3 15 20 25 50 20 25 50 20 25 50 20 20 10 70 25 50 20 20 10 70 25 10 70 25 30 10 70 25 30 70 25 30 45 190 1225 30 45 75 1300 20 20 20 4 Thi gian (tu n) 5 6 7 8 9 10

CP hng tu n (tr. ) CP tch lu (tr. )

Gi tr t c BCWP
Thi gian (tu n) 1 A B C D E F G H I G K 45 60 100 150 60 30 20 160 0 0 0 15 15 50 65 50 115 105 220 210 430 195 625 0 0 0 0 15 2 15 15 20 3 15 15 20 15 20 50 20 15 20 50 20 15 10 80 20 50 20 15 10 80 4 5 6 7 8 9 10

Cng vi c

GT

GT hng tu n (tr. ) GT tch lu (tr. )

Gi tr t c cui tun th 6 l 625 tr. ng

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Chi ph thc t ACWP

Cng vi c A B C D E F G H I G K CP 1 30 52 65 90 45 20 20 90 0 0 0 10 10 34 44 39 83 74 157 125 282 130 412 0 0 0 0 10 2 10 14 10 3 10 14 15 14 15 30 15 10 10 30 15 10 10 40 15 30 15 10 10 50 4 Thi gian (tu n) 5 6 7 8 9 10

CP hng tu n (tr. ) CP tch lu (tr. )

Chi ph thc t ca nh thu cui tun th 6 l 412 tr. ng

Thi im bo co
1400 1200 Chi ph (tr. ) 1000 800 600 400 200 0 1 2 3 4 5 6 7 8 9 10 BCWS BCWP ACWP

Thi gian (tun)

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1400 1200 1000 800 600 C V 400 200 0 1 2 3 4 5 TV 6 7 8 9 10

Thi gi an ( t un)

BC W S SV BC W P AC W P

5.3.3 nh gi tnh trng d n Chnh lch v chi ph CV (Cost Variance): CV= BCWP ACWP CV> 0: DA di mc chi ph CV<0 : DA vt mc chi ph Chnh lch v tin SV (Schedule Variance) SV = BCWP BCWS SV> 0: DA vt KL cng vic theo k hoch SV<0 : DA cha t khi lng cng vic theo k hoch Ch s chi ph CPI (Cost Performance Index)

CPI =

BCWP ACWP

CPI <1 DA vt chi ph

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CPI >1 DA di mc chi ph Ch s tin SPI (Schedule Performance Index)

SPI =

BCWP BCWS

SPI <1 DA chm tin SPI >1 DA vt tin Chi ph d tr hon thnh d n (Budged At Completion - BAC) Chi ph c tnh hon thnh phn cng vic cn li (Estimated Cost To Complete ECTC)
ECTC =(BAC BCWP)/CPI

Tng chi ph tip tc hon thnh d n (Estimated At Completion EAC hay Forecast At Completion - FAC)
EAC = ACWP + ECTC

Vt chi ph d n (Variance At Completion VAC)

VAC = EAC - BAC

Ch : Cng thc ny gi thit nng sut lao ng, bin php thi cng v phng php qun l khng c g bin i trong tng lai!

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THI IM HON EA ECT ACW P S BCW CV BA

Chi ph

THI IM NH

VA

TR TIN

NH GI TNH TRNG D N

D BO TNH HNH D N
THI IM HON THNH THEO D

Thi gian

Kt qu o lng: EVM cho php nh gi khch quan v thc t v tnh hnh d n thi im cn nh gi qun l d n EVM nhm d bo, cnh bo trc tnh hnh d n, cho php nh gi khch quan v thc t thng tin v tnh hnh d n quyt nh trong qun l. Kt qu EVM nhm cung cp cho cc cp qun l d n c ci nhn y v d n mnh ang qun l

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