Quản trị kinh doanh - Chapter 8: Project cost management


A Project Perspective of Cost Management

Large Capital Items

The project manager should specifically identify any large capital items that will have to be purchased by the project

Long Lead-Time Items

Items (products/services) that have a long lead-time must be identified early in the project life cycle

 

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CHAPTER 8Project Cost Management From Work Package to BudgetIntroductionCore elements of project cost management A Project Perspective of Cost Management Large Capital ItemsThe project manager should specifically identify any large capital items that will have to be purchased by the project Long Lead-Time ItemsItems (products/services) that have a long lead-time must be identified early in the project life cycle Cost Management PlanConsiderGovernance, policy and procedureContingencyEstimatingLessons learnedFunding sources SystemsAndLarge Capital ItemsLong Lead-Time ItemsCoQ Simple time-phased budgetingWhen estimating identified costs associated with the Work Packages, don’t forget:Other costs not included in the tasks and/or work packages. Examples of these would include the cost of the project manager, office space, telephone costs, ICT equipment and employment overheadsThe project’s cash in-flows (income)Simple Time-phased Budgeting (cont.)Simple project budget structure, by category Simple Time-phased Budgeting (cont.)Simple project budget structure, by WBS items More Complex Time-phased Project BudgetsDirect labour budget roll-up ($000) More Complex Time-phased Project Budgets (cont.)Two time-phased work packages (labour cost only) Patient Entry Project Patient entry project: Time-phased work packages assigned Project Scope IntegrationKey Termsactual (value)baselinecontingencycost baselinefinance/ERP systemslarge capital itemslong lead-time items make or buy analysisplanned (value)time-phased budget variance

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