7 Cost Management Chapter 7 Project Cost Management

7. 원가 관리(Cost Management) Chapter 7. 프로젝트 원가관리 (Project Cost Management) Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 학습 내용 0. 원가 개요(Cost Overview) 1. 원가 산정(Cost Estimating) 2. 원가 예산책정(Cost Budgeting) 3. 원가 통제(Cost Control) Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com PM-1

7. 원가 관리(Cost Management) 7. 0 원가 개요(Cost Overview) 7. 0. 1 원가관리 정의 프로젝트가 승인된 예산범위 내에서 완수될 수 있도록 하기 위해 원가를 계획하고, 산정하고, 예산을 책정하고, 통제하는 프로세스 (Processes involved in planning, estimating, budgeting, and controlling costs so that the project can be completed within the approved budget) 1. 원가 산정 (Cost Estimating) - Developing an approximation of the costs of the resources needed to complete project activities 2. 원가 예산책정 (Cost Budgeting) - Aggregating the estimated costs of individual activities or work packages to establish a cost baseline 3. 원가 통제 (Cost Control) - Influencing the factors that create cost variances and Controlling changes to the project budget ※ Although the processes are presented here as discrete elements with welldefined interfaces, in practice they may overlap and interact in ways not detailed here Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com PM-1

7. 원가 관리(Cost Management) 7. 0 원가 개요(Cost Overview) ㅇ 연도별 현금흐름 Ø 순 현재 가치법(NPV) : 전체 순 현재 가치법 합계 비교방법(i=10%기준) ㅇ A 안 : 1327 – 1000 = 327 ㅇ B 안 : 1404 – 1000 = 404 Ø 수익성 지수법(Profitability Index) : 현금유입의 현가/당초 투자비 ㅇ A 안 : 1327 / 1000 = 1. 33 ㅇ B 안 : 1404 / 1000 = 1. 40 Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 0 원가 개요(Cost Overview) 7. 0. 4 기타 원가관련 개념 1) 수명주기 원가(LCC: Life Cycle Costs, Total cost of Ownership) - 제품/프로젝트의 연구개발, 설계, 제조, 건설에 소요되는 원가에 판매 후 발생되는 운영 및 유지, 사후봉사, 철거 원가 등을 합산한 총원가 (The total cost to the organization for the ownership and acquisition of the product over its full life (Development + Production + O&M + Discard(disposal) Costs) $ Total Product Cost (28%) R&D, Eng’g Cost (12%) 60% 이상 Operating & Maintenance Cost Discard(disposal) Costs Time Costing Period End of Life Cycle - 프로젝트 초기에 LCC을 평가하여 대안선택 혹은 최소화하는 방법 Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 0 원가 개요(Cost Overview) 7. 0. 5 원가 관리계획 개발(Develop Cost Management Plan) 1. Project Management Plan (Section 4. 3)개발에 포함 2. 원가관리체계 구성 전에 원가관리계획 설정이 필요 1) 2) 3) 4) 5) 6) 7) Precision level; 금액단위(천원 혹은 백만원 등) Units of measure; 원가의 물량단위(Man-hour, lot, week 등) Organizational procedures links: 기업회계계정과 연계 Control thresholds: 사업단계별로 원가증감 상하한선 설정 Earned value rules: 진도율 측정기준 및 공식, 성과측정 WBS 등 Reporting formats: 표준적 보고서 설정 Process descriptions: 원가관리 부문별 절차의 기본요건 3. Formal or informal, Highly detailed or broadly framed 4. 원가 산정 및 예산편성과정 중에 갱신(updates) Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 0. 6 획득가치 기법(Earned Value Technique (EVT)) 현재 1) 기본 개념 Activity BAC 타당성 분석 200 시스템 분석 400 시스템 설계 800 프로그래밍 1200 설 치/ 교 육 400 예 산 배 정 3000 １ 2 3 200 4 5 6 7 400 200 400 400 200 200 600 800 400 600 200 누 계( P V ) 200 400 1000 1800 2200 2800 3000 진 도 계 획 6. 7 % 13. 3 % 33. 3 % 60. 0 % 73. 3 % 93. 3 % 100. 0 % 실 적(Ａ C ) 300 500 900 진 도 실 적 6. 7 % 13. 3 % 25. 3 % EV (ＢＣＷＰ) 200 400 760 Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 2) 성과측정 기본단위 l Planned Value (PV) Ú BCWS (Budgeted Cost for Work Scheduled) Ú 특정시점의 성과계정에 편성/배정된 실행예산 Ú BAC (Budgeted Cost At Completion) : 총 실행예산 l Earned Value (EV) Ú BCWP (Budgeted Cost for Work Performed) : 획득가치 Ú 수행한 일(진도율: %)을 예산단가로 계량화: How much work? l Actual Costs (AC) Ú ACWP (Actual Cost for Work Performed): 집행실적 Ú Key point: 설정된 성과측정단위(MH or $)로 실적 집계가 중요 Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 3) 획득가치 분석(Earned Value Analysis) ① CV (Cost Variance, 원가 차이 ) l EV-AC: 실제 작업량의 예산과 대비하므로 실질적 원가분석 Ú 차이 값이 (+)이면 원가예산 절감, (-)이면 원가예산 초과 Ú %Over/Under=[(EV-AC)/EV] x 100 ② SV (Schedule Variance, 일정차이) l EV-PV: 공정 진도율 (%) 차이를 예산금액($)으로 평가 Ú 차이 값 (+)=공기 단축, (-)=공기 지연, 사업완성시 값=0 Ú %Completion =(EV/BAC) x 100 ③ CPI (Cost Performance Index; 원가 생산성) l CPI=EV/AC : Index 값이 1. 0 이상이면 원가절감 l 누적 CPI (CPIC= EVC /ACC) 는 forecasting의 투입물로 활용 ④ SPI (Schedule Performance Index; 일정 생산성) l SPI=EV/PV : Index 값이 1. 0 이상이면 공기단축 Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) ※ Cumulative Cost Curve (S Curve) EAC VAC (Variance At Completion) BAC COST TIME NOW PV (BCWS) EV (BCWP Project Slippage CV SV AC (ACWP) SV (t) ETC TIME Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 0 원가 개요(Cost Overview) 7. 프로젝트 원가관리 (Project Cost Management) 7. 1 원가 산정 (Cost Estimating) Inputs 7. 2 원가 예산책정 (Cost Budgeting) Tools and Techniques Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7. 3 원가 통제 (Cost Control) Outputs 7 - PM-1

7. 원가 관리(Cost Management) Cost Management Process Flow Diagram Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 1 원가 산정(Cost Estimating) 7. 1 원가 산정 (Cost Estimating) 1. Enterprise environmental factors 2. Organizational process assets 7. 1. 1 투입물 (Inputs) 3. Project scope statement 4. WBS 5. WBS dictionary 6. Project management plan • Schedule management plan • Staffing management plan • Risks Register Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 1. 2 도구 및 기법 (Tools & Techniques) 7. 1. 3 산출물 (Outputs) 1. 2. 3. 4. 5. 6. 7. 8. 1. 2. 3. 4. 7. 1 원가 산정(Cost Estimating) Analogous estimating Determine resource cost rate Bottom-up Estimating Parametric Estimating Project management software Vendor bid analysis Reserve Analysis Cost of quality Activity cost estimates Supporting Detail Requested changes Cost management plan (updates) Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 1 원가 산정(Cost Estimating) 7. 1. 0 원가 산정 (Cost Estimating) (1) 원가 산정 정의 1. 각 활동을 완성하는데 필요한 소요자원에 대한 추정금액을 계산하는 행위 (Developing an approximation - estimate of the costs of the resources needed to complete each schedule activity) 2. A quantitative assessment of the likely costs Quantities x Unit Rate 1. 미래예측이므로 Risks 고려 (불확실성 존재) 2. 원가 대안검토 (Costing alternatives) Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 1 원가 산정(Cost Estimating) 7. 1. 1 원가 산정: 투입물 (Cost Estimating: Inputs) 1. 기업 환경 요소 (Enterprise environmental factors) l Marketplace Conditions (Section 4. 1. 3) l Commercial Databases: Published seller price list 2. 조직 프로세스 자산 (Organizational process assets) l 원가 산정관련 policies/procedures/guidelines (Sec. 4. 1. 1) Ú Cost estimating polices Ú Cost estimating templates (or a pro forma standard) Ú Historical Information Ú Project files Ú Project team knowledge Ú Lessons learned Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 1 원가 산정(Cost Estimating) 3. 프로젝트 범위 기술서 (Project scope statement) (Sec 5. 2. 3. 1) l Business need, justification, requirements, current boundaries Ú Project requirements에 관한 정보 제공 l Constraints Ú Specific factors that can limit cost estimating options l Assumptions Ú Factors that will be considered to be true, real, or certain l Requirements with contractual and legal implications Ú 안전, 환경, 보험, 인허가, 고용조건 등과 관련된 비용 l Deliverables & acceptance criteria for the project, its products l Product Scope description Ú Product/service descriptions Ú Any technical issues or concerns Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 1 원가 산정(Cost Estimating) 4. 작업 분류 체계 (Work Breakdown Structure) (Section 5. 3. 3. 2) l Relationship among components & deliverables (4. 4. 3. 1) 5. 작업 분류 체계 사전 (WBS dictionary) (Section 5. 3. 3. 3) l Identification of deliverables & Work description 6. 프로젝트 관리계획 (Project management plan) (Section 4. 3) l Schedule management plan Ú Activity Resource Estimating (Sec. 6. 3) u Type and quantity of resources Ú Activity Duration Estimating (Sec. 6. 4) u Cash flow, Interest charges, 물가상승률 u time-sensitive costs, time-related costs l Staffing management plan (Sec. 9. 1. 3. 3) Ú Staffing attributes and personnel rates l Risks Register (Sec. 11. 2. 3. 1) Ú Risks have a significant impact on cost Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 1 원가 산정(Cost Estimating) 7. 1. 2 원가 산정 도구 및 기법(Cost Estimating: Tools & Techniques) 1. 유사 산정(Analogous Estimating, Top-down Estimating) l 원가를 상세하게 산정하지 않고 개략적으로 산정하는 방법 (Estimating Based on limited information (in the early phases)) Ú Quick method; short period of time Ú Less costly (at minimal expense); Less Accurate l 원가 산정의 정확도 향상(Improving the Accuracy) Ú Using the Actual Cost of previous, similar project in fact Ú “a form of Expert Judgement” 2. 자원 원가율 결정 (Determine Resource Cost Rates) l Determining Unit cost rates l Quotes (Sec. 12. 3), Commercial Database, Seller published price l Be estimated by estimator Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 1 원가 산정(Cost Estimating) 3. 상향식 산정 (Bottom-up Estimating) l Estimating the costs of individual activities or work packages Ú The lowest level of detail; high degree of detail in the scope Ú 프로젝트의 실제상황(actual)이 가장 많이 반영 l Accuracy and Cost for estimating Ú depend on “size & complexity” of estimated items Ú weigh “additional accuracy” against “additional cost” 4. 모수 산정 (Parametric Estimating) l 원가에 영향을 줄 수 있는 기술적 매개변수(technical parameters)와 경험자 료(historical data)를 연계한 통계적(Statistical) 모델 적용 Ú Accurate historical, quantifiable values, scalable model 5. 프로젝트 관리 소프트웨어 (Project Management Software) l Allows the users to do “what if” scenarios very rapidly Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 1 원가 산정(Cost Estimating) 6. 벤더 입찰 분석 (Vendor Bid Analysis) l 입찰업체에 대한 평가용 견적 혹은 경쟁입찰 견적가격 산정 등 7. 예비비 분석(Reserve Analysis) l l Cost Contingency Reserves (contingency allowance) 사업책임자(PM) 하에 관리 통제: “known-unknowns” 항목 Project scope 및 Cost Baseline의 한 부분으로 포함 예비비 관리방안 #1 Ú 각 activity의 예비비를 종합, 한 개의 “예비비 activity”에 배정 Ú 공기=“ 0”; 즉 일정관리에 영향을 주지 않음 Ú 각 활동에 예비비가 없으므로 원가차이의 원인파악이 용이 l 예비비 관리방안 #2 Ú Critical Chain Method에 “buffer activity” 설정; 예비비 배정 Ú buffer activity는 Network의 최종 activity로 함 8. 품질원가 (Cost of Quality: Section 8. 1. 2. 4) Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 1 원가 산정(Cost Estimating) 7. 1. 3 원가 산정 산출물(Cost Estimating: Outputs) 1. 활동 원가 산정 (Activities Cost Estimates) l Cost Format including all costs 2. 활동 원가 산정 세부 지원사항(Activities Cost Estimate Supporting Detail) l A description of the activity’s project scope of work l Documentation of the basis for the estimate (how developed) l Documentation of any assumptions made l Documentation of any constraints l Indication of the range of possible estimates (ex: -10%~+ 15%) 3. 변경 요청 (Requested Changes) l May generate requested change (Sec. 4. 4. 3. 2) Ú 원가관리계획 및 activity resource requirements (Sec. 6. 3. 3. 1) 4. 원가관리 계획 갱신 (Cost Management Plan: Updates) l If those approved changes impact the management of costs Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 2 원가 예산책정(Cost Estimating) 7. 2. 0 원가 예산책정(Cost Budgeting) l 집행성과를 측정, 분석하기 위한 원가기준선을 설정 (Establish a total Cost Baseline for measuring project performance) Ø 원가 산정 과정을 통해 작성된 각 일정 활동 혹은 작업 패키지를 취합 종합하여 편성 (Aggregating the cost estimates to individual schedule activities or Work Packages) l 원가 산정은 원가예산 승인 혹은 작업 승인 전에 이루어 짐 (Cost estimates are prepared prior to the detailed budget requests and work authorization) Ø 프로젝트 범위 기술서는 요약 예산을 제공 (Project scope statement provides the summary budget) Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 2 원가 예산책정(Cost Estimating) 7. 2 원가 예산 책정 (Cost budgeting) 7. 2. 2 도구 및 기법 (Tools & Techniques) 7. 2. 1 투입물 (Inputs) 1. 2. 3. 4. 5. 6. 7. 8. 9. Project scope statement WBS dictionary Activity cost estimates Supporting detail Project schedule Resource calendars Contract Cost management plan 1. 2. 3. 4. Cost aggregation Reserve analysis Parametric Estimating Funding limit reconciliation 7. 2. 3 산출물 (Outputs) 1. 2. 3. 4. Cost baseline Project funding requirements Cost management plan (updates) Requested changes Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 2 원가 예산책정(Cost Estimating) 7. 2. 1 원가 예산책정 투입물 (Cost Budgeting: Inputs) 1. 프로젝트 범위기술서(Project scope statement) (Sec. 5. 2. 3. 1) l Constraints, Assumptions, Project requirements l Deliverables & acceptance criteria for the project, its products 2. 작업 분류 체계(Work Breakdown Structure) (Sec. 5. 3. 3. 2) 3. 작업 분류 체계 사전(WBS dictionary) (Sec. 5. 3. 3. 3) 4. 활동 원가 산정(Activities Cost Estimates) (Sec. 7. 1. 3. 1) 5. 원가 산정 세부 지원사항(Activities Cost Estimate Supporting Detail) (Sec. 7. 1. 3. 2) 6. 프로젝트 일정(Project Schedule) (Sec. 6. 5. 3. 1) 7. 자원 역일표(Resource Calendars) (Sec. 6. 3. 3. 4) 8. 계약(Contract) (Sec. 12. 4. 3. 2) 9. 원가 관리 계획 (Cost Management Plan) (Sec. 5. 3. 3. 3) Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 2 원가 예산책정(Cost Estimating) 7. 2. 2 원가 예산책정 도구 및 기법(Cost Budgeting: Tools & Techniques) 1. 원가 종합 (Cost Aggregation) l Work Package cost estimates: aggregating from activity cost estimates l Control Accounts: aggregating from Work Package cost estimates 2. 예비비 분석 (Reserve Analysis: Sec. 11. 6. 2. 5) l Management contingency reserve: Allowances for unplanned l Budgets reserved for unplanned: “unknown-unknowns” l Not a part of the project cost baseline: Not Earned Value 3. 모수 산정 (Parametric Estimating) (Sec. 7. 1. 2. 4) 4. 자금 한도 조정 (Funding Limit Reconciliation) l 기간별 자금계획의 변동은 자금관리에 어려움 Ú 자금집행한도를 설정하여 자금집행을 통제 l Work Package/Milestones/WBS 항목에 새로운 imposed date 설정 l Rescheduling의 반복을 통해 최적 Cost Baseline 작성 Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 2 원가 예산책정(Cost Estimating) 7. 2. 3 원가 예산책정 산출물(Cost Budgeting: Outputs) 1. 원가 기준선 (Cost Baseline) l Time-phased budget (S-curve); 연도별 분기별 월별 Ú To measure, monitor, control overall cost performance l Multiple Cost (예산/현금) or resource baselines & consumables production baseline: ex. 내부인건비 혹은 하도급 계약 예산 l A component of the project management plan 2. 프로젝트 자금 요구사항 (Project funding requirements) l 기간별 자금소요= 자금집행계획 + margin(예산초과 대응 등) l 총 소요자금= 총 예산 + management reserve 3. 원가 관리 계획 : 갱신 (Cost management plan: updates) l Approved change requests (Sec. 4. 4. 1. 4) 결과 반영 4. 변경 요청 (Requested changes) l Can generate requested changes (Sec 4. 4. 3. 2): 사업계획에 영향 Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 3 원가 통제(Cost Control) 7. 3. 0 원가 통제 (Cost Control) 원가차이를 일으키는 요소를 관리하고, 프로젝트 예산 변경을 통제하는 행위 (Influencing the factors that create cost variances and controlling changes to the project budget) 1. 원가 통제 활동(Activities of Cost Control) l Influencing the factors that create changes to he cost baseline l Ensuring requested changes are agreed upon l Managing the actual changes when and as they occur l Assuring that potential cost overruns do not exceed the authorized funding periodically and in total for the project l Monitoring cost performance to detect and understand variances from the cost baseline l Recording all appropriate changes accurately against cost baseline l Preventing incorrect, inappropriate, or unauthorized changes from being included in the reported cost or resource usage l Informing appropriate stakeholders of approved changes l Acting to bring expected cost overruns within acceptable limits 2. 원가차이의 부적절한 대응은 품질/일정에 영향, 사업위험 증대 Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 3 원가 통제(Cost Control) 7. 3. 1 투입물 (Inputs) 1. 2. 3. 4. 5. 6. Cost baseline Project funding requirements Performance reports Work performance information Approved change requests Project management plan 7. 3. 2 도구 및 기법 (Tools & Techniques) 1. Cost change control system 2. Performance Measurement analysis 3. Forecasting 4. Project performance reviews 5. Project management software 6. Variance management Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 3 원가 통제(Cost Control) 7. 3. 3 산출물 (Outputs) 1. Cost estimate (updates) 2. Cost baseline (updates) 3. Performance measurements 4. Forecasted completion 5. Requested changes 6. Recommended corrective actions 7. Organizational process assets (updates) 8. Project management plan (updates) Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 3 원가 통제(Cost Control) 7. 3. 1 원가 통제 투입물 (Cost Control: Inputs) 1. 원가 기준선 (Cost Baseline) (Sec. 7. 2. 3. 1) 2. 프로젝트 자금 요구사항 (Project funding requirements) (Sec. 7. 2. 3. 2) 3. 성과 보고서(Performance Reports) (Sec. 10. 3. 3. 1) 4. 작업 성과 정보(Work performance information) (Sec. 4. 4. 3. 7) l Status & Cost of activities being performed Ú Deliverables that have been completed and those not yet Ú Costs authorized and incurred Ú Estimates to complete the schedule activities Ú % physically complete of the schedule activities 5. 승인된 변경 요청 (Approved change requests) (Sec. 4. 4. 1. 4) 6. 프로젝트 관리 계획(Project management plan) Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 3 원가 통제(Cost Control) 7. 3. 2 원가 통제 도구 및 기법(Cost Control: Tools & Techniques) 1. 원가 변경 통제 시스템 (Cost Change Control System) l Cost management plan에 포함 l Cost Baseline 변경 절차 (규정/절차서, 승인절차, 위임전결) l Integrated change control (Sec. 4. 6)과 연계 운영 2. 성과 측정 분석 (Performance Measurement analysis) l 원가 통제 목적은 원가차이 원인분석, 차이규모 평가, 시정조치 강구 Ú Earned Value Technique (EVT) 적용 3. 예상 (Forecasting) l 주기적으로 사업의 목표, 예산, 재무계획 등을 재평가하여 예기치 않은 원가 증가에 대한 대책을 수립, 원가의 효과적 통제가 목적 l Earned Value Technique (EVT) 적용 Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 3 원가 통제(Cost Control) 7. 3. 2 원가 통제 도구 및 기법(Cost Control: Tools & Techniques) 4. 프로젝트 성과 검토 (Project performance reviews) l 공정 혹은 원가계정에 대한 현황 및 진도 분석을 위한 회의 개최 Ú 예산의 증감, 주요 공정의 달성 여부 등을 검토 l Performance-reporting techniques Ú Variance Analysis (계획 혹은 재추정 대비 실적 차이분석) u Cost/Schedule, Scope/Resource, Quality, Risk 차이분석 Ú Trend Analysis (성과의 경향 분석) u If performance over time is improving or deteriorating Ú Earned Value Technique (EVT) 5. 프로젝트 관리 소프트웨어(Project management software) 6. 차이 관리 (Variance management) l Cost Management Plan (Sec. 7. 1. 3. 4)의 원가차이 관리 방법 적용 Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 3 원가 통제(Cost Control) 7. 3. 3 원가 통제 산출물(Cost Control: Outputs) 1. 원가 산정 갱신 (Cost Estimates: Updates) l Revised activity cost estimates: Modifications to cost information l Appropriate stakeholders are notified as needed l Require adjustments to other “Project Management Plan” aspects 2. 원가 기준선 갱신 (Cost Baseline: Updates) l Changes to “an approved cost baseline” in project scope l Re-baseline for severe cost variances: 실질적 성과측정 3. 성과 측정(Performance Measurements) l 성과측정(원가 차이 등) 보고==Communicated (Sec. 10. 3. 3. 1) 4. 예상 완료(Forecasted Completion) l 예상 결과 보고==Communicated (Sec. 10. 3. 3. 1) Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 7. 3 원가 통제(Cost Control) 7. 3. 3 원가 통제 산출물(Cost Control: Outputs) 5. 변경 요청 (Requested Changes) l 성과분석 결과로 부문별 사업변경(Sec. 4. 4. 3. 2) 의뢰 가능 6. 권장 시정 조치 (Recommended Corrective Actions) l 당초계획대로 사업추진 혹은 예산초과를 최소화하는 전략수립 Ú Special actions taken to balance cost variances 7. 조직 프로세스 자산 갱신 (Organizational Process Assets: Updates) l Lessons Learned: part of the historical database l 차이원인, 시정조치 내용 등을 서류화 및 데이터베이스화 8. 프로젝트 관리 계획 갱신(Project Management Plan: Updates) l All approved change requests (Sec. 4. 4. 1. 4) are incorporated Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 학습정리 Project Management Functions & Processes Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com 7 - PM-1

7. 원가 관리(Cost Management) 학습정리 Project Cost Management Inputs, Tools & Techniques, Outputs Processes Items 7. 1 Cost Estimating 7. 2 Cost Budgeting 7. 3 Cost Control Inputs 7. 1. 1 Inputs. 1 Enterprise environmental factors. 2 Organizational process assets. 3 Project scope statement. 4 WBS. 5 WBS dictionary. 6 Project management plan 7. 2. 1 Inputs. 1 Project scope statement. 2 WBS. 3 WBS dictionary. 4 Activity cost estimates. 5 Supporting detail. 6 Project schedule. 7 Resource calendars. 8 Contract. 9 Cost management plan 7. 3. 1 Inputs. 1 Cost baseline. 2 Project funding requirements. 3 Performance reports. 4 Work performance information. 5 Approved change requests. 6 Project management plan Outputs Tools & Techniques 7. 1. 2 Tools & Techniques. 1 Analogous estimating. 2 Determine resource cost rate. 3 Bottom-up Estimating. 4 Parametric Estimating. 5 Project management software. 6 Vendor bid analysis. 7 Reserve Analysis. 8 Cost of quality 7. 2. 2 Tools & Techniques. 1 Cost aggregation. 2 Reserve analysis. 3 Parametric Estimating. 4 Funding limit reconciliation 7. 3. 2 Tools & Techniques. 1 Cost change control system. 2 Performance Measurement Analysis. 3 Forecasting. 4 Project performance reviews. 5 Project management software. 6 Variance management 7. 1. 3 Outputs. 1 Activity cost estimates. 2 Supporting Detail. 3 Requested changes. 4 Cost management plan (updates) 7. 2. 3 Outputs. 1 Cost baseline. 2 Project funding requirements. 3 Cost management plan (updates). 4 Requested changes 7. 3. 3 Outputs. 1 Cost estimate (updates). 2 Cost baseline (updates). 3 Performance measurements. 4 Forecasted completion. 5 Requested changes. 6 Recommended corrective actions. 7 Organizational process assets (updates). 8 Project management plan (updates) Copyright 2005 Venture. Tiger All Rights Reserved / Mail to pmp@venturetiger. com PM-1