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Estimasi Biaya dan Akuntansi Proyek
Dr. Eng. Indradi Wijatmiko, ST., M.EngGugus Irianto, SE., MSA., Ak., Ph.D
Wednesday, May 1, 13
Estimasi Biaya dan Akuntansi Proyek
Dr. Eng. Indradi Wijatmiko, ST., M.EngGugus Irianto, SE., MSA., Ak., Ph.D
3 SKS
Wednesday, May 1, 13
Pendahuluan
Wednesday, May 1, 13
Pendahuluan
• The Processes embrace on Finance Management:
Wednesday, May 1, 13
Pendahuluan
• The Processes embrace on Finance Management:
• Resource Planning
Wednesday, May 1, 13
Pendahuluan
• The Processes embrace on Finance Management:
• Resource Planning
• Cost Estimating
Wednesday, May 1, 13
Pendahuluan
• The Processes embrace on Finance Management:
• Resource Planning
• Cost Estimating
• Cost Budgeting
Wednesday, May 1, 13
Pendahuluan
• The Processes embrace on Finance Management:
• Resource Planning
• Cost Estimating
• Cost Budgeting
• Cost Control
Wednesday, May 1, 13
Pendahuluan
• The Processes embrace on Finance Management:
• Resource Planning
• Cost Estimating
• Cost Budgeting
• Cost Control
• other aspects which dealt with outside the project area, such as predicting and analyzing the prospective project performance
Wednesday, May 1, 13
Pendahuluan
• The Processes embrace on Finance Management:
• Resource Planning
• Cost Estimating
• Cost Budgeting
• Cost Control
• other aspects which dealt with outside the project area, such as predicting and analyzing the prospective project performance
Previous week
Wednesday, May 1, 13
Pendahuluan
Wednesday, May 1, 13
Pendahuluan
• Cost Control:
Wednesday, May 1, 13
Pendahuluan
• Cost Control:
• Inputs: cost baseline, parformance reports, change sequence, cost management plan
Wednesday, May 1, 13
Pendahuluan
• Cost Control:
• Inputs: cost baseline, parformance reports, change sequence, cost management plan
• Tools and Techniques: cost chance control system, performance measurement, additional planning, computerized tools
Wednesday, May 1, 13
Pendahuluan
• Cost Control:
• Inputs: cost baseline, parformance reports, change sequence, cost management plan
• Tools and Techniques: cost chance control system, performance measurement, additional planning, computerized tools
• Outputs: Revised cost estimates, budget updates, corrective action, estimate at completion, lesson learned
Wednesday, May 1, 13
Pendahuluan
• Cost Control:
• Inputs: cost baseline, parformance reports, change sequence, cost management plan
• Tools and Techniques: cost chance control system, performance measurement, additional planning, computerized tools
• Outputs: Revised cost estimates, budget updates, corrective action, estimate at completion, lesson learned
Previous week
Wednesday, May 1, 13
Cost ControlObtaining value for money
Wednesday, May 1, 13
Cost ControlObtaining value for money
“ a comparison between that which is and that which should be“
Wednesday, May 1, 13
Cost ControlObtaining value for money
“ a comparison between that which is and that which should be“
(the error)
Wednesday, May 1, 13
Cost ControlObtaining value for money
“ a comparison between that which is and that which should be“
(the error)
Difference between the budgeted and the committed cost
Wednesday, May 1, 13
Steps in Cost Control
Chart of cost account
Project cost plan
Project plans and documents
Project environment
Project status
Data collection
Cost engineering decision making
Data reporting
Data base for future estimates Steps in cost control
Wednesday, May 1, 13
Cost Control
Wednesday, May 1, 13
Cost Control
• Inputs:
Wednesday, May 1, 13
Cost Control
• Inputs:
• Cost baseline
Wednesday, May 1, 13
Cost Control
• Inputs:
• Cost baseline
• Performance repots
Wednesday, May 1, 13
Cost Control
• Inputs:
• Cost baseline
• Performance repots
• Change sequence or change request
Wednesday, May 1, 13
Cost Control
• Inputs:
• Cost baseline
• Performance repots
• Change sequence or change request
• Cost management plan
Wednesday, May 1, 13
Cost Control
Wednesday, May 1, 13
Cost ControlTools and Techniques:
Wednesday, May 1, 13
Cost ControlTools and Techniques:
• Cost change control system. A cost change control system defines the procedures by which the cost baseline may be changed. “Change control system” is a collection of formal, documented procedures that defines how project performance will be monitored and evaluated, and includes the steps by which official project documents may be changed. It includes the paperwork, (BCWS, BCWP, SV, CV) tracking systems, processes, and approval level necessary for authorizing changes.
Wednesday, May 1, 13
Cost ControlTools and Techniques:
• Cost change control system. A cost change control system defines the procedures by which the cost baseline may be changed. “Change control system” is a collection of formal, documented procedures that defines how project performance will be monitored and evaluated, and includes the steps by which official project documents may be changed. It includes the paperwork, (BCWS, BCWP, SV, CV) tracking systems, processes, and approval level necessary for authorizing changes.
• Performance measurement
Wednesday, May 1, 13
Cost ControlTools and Techniques:
• Cost change control system. A cost change control system defines the procedures by which the cost baseline may be changed. “Change control system” is a collection of formal, documented procedures that defines how project performance will be monitored and evaluated, and includes the steps by which official project documents may be changed. It includes the paperwork, (BCWS, BCWP, SV, CV) tracking systems, processes, and approval level necessary for authorizing changes.
• Performance measurement
• Earned value management
Wednesday, May 1, 13
Cost ControlTools and Techniques:
• Cost change control system. A cost change control system defines the procedures by which the cost baseline may be changed. “Change control system” is a collection of formal, documented procedures that defines how project performance will be monitored and evaluated, and includes the steps by which official project documents may be changed. It includes the paperwork, (BCWS, BCWP, SV, CV) tracking systems, processes, and approval level necessary for authorizing changes.
• Performance measurement
• Earned value management
• Additional planning
Wednesday, May 1, 13
Cost ControlTools and Techniques:
• Cost change control system. A cost change control system defines the procedures by which the cost baseline may be changed. “Change control system” is a collection of formal, documented procedures that defines how project performance will be monitored and evaluated, and includes the steps by which official project documents may be changed. It includes the paperwork, (BCWS, BCWP, SV, CV) tracking systems, processes, and approval level necessary for authorizing changes.
• Performance measurement
• Earned value management
• Additional planning
• Computerized tools
Wednesday, May 1, 13
Cost Control
Wednesday, May 1, 13
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Wednesday, May 1, 13
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Wednesday, May 1, 13
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Wednesday, May 1, 13
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Wednesday, May 1, 13
Week I Week II Week III Week IV0
125
250
375
500
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Percent of completePlanned costActual cost
Wednesday, May 1, 13
Week I Week II Week III Week IV0
125
250
375
500
23%
50%
85%100%
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Percent of completePlanned costActual cost
Wednesday, May 1, 13
Week I Week II Week III Week IV0
125
250
375
500
23%
50%
85%100%
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Percent of completePlanned costActual cost
Wednesday, May 1, 13
Week I Week II Week III Week IV0
125
250
375
500
23%
50%
85%100%
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Percent of completePlanned costActual cost
Wednesday, May 1, 13
Cost Control
Wednesday, May 1, 13
Cost Control
Difference between the budgeted and the committed cost is known as
Wednesday, May 1, 13
Cost Control
Difference between the budgeted and the committed cost is known as
variance
Wednesday, May 1, 13
Cost Control
Difference between the budgeted and the committed cost is known as
varianceTo explore variance more thoroughly, there is available technique, known as variance analysis.
Wednesday, May 1, 13
Cost Control
Difference between the budgeted and the committed cost is known as
varianceTo explore variance more thoroughly, there is available technique, known as variance analysis.
Variance may be broken down into a set of sub-budget variance
Wednesday, May 1, 13
Cost Control
Budgeted cost - Committed cost = variance
The known cumulative budgeted cost of the work performed (the Budgeted Cost of Work Performed - BCWP)
The known cumulative actual cost of the work performed (the Actual Cost of Work Performed - ACWP)
The total budgeted cost of the schedule activities (the Budgeted Cost of Work Schedule - BCWS)
Wednesday, May 1, 13
Cost ControlThe total budgeted cost of the schedule activities (the Budgeted
Cost of Work Schedule - BCWS)The known cumulative actual cost of the work performed (the
Actual Cost of Work Performed - ACWP)The known cumulative budgeted cost of the work performed (the
Budgeted Cost of Work Performed - BCWP)
the Budgeted Cost of Work Performed (BCWP) is also known as Earned Value
BCWP = PC x BACPC : Percentage of CompletionBAC : Budgeted at Completion
Wednesday, May 1, 13
Cost Control
Wednesday, May 1, 13
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Wednesday, May 1, 13
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Wednesday, May 1, 13
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Wednesday, May 1, 13
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Wednesday, May 1, 13
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Wednesday, May 1, 13
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Week 1 Week 2 Week 3 Week 4400
800
1200
1600
BCWSACWPBCWP
Wednesday, May 1, 13
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Week 1 Week 2 Week 3 Week 4400
800
1200
1600
BCWSACWPBCWP
Wednesday, May 1, 13
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Week 1 Week 2 Week 3 Week 4400
800
1200
1600
BCWSACWPBCWP
Wednesday, May 1, 13
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Week 1 Week 2 Week 3 Week 4400
800
1200
1600
BCWSACWPBCWP
Wednesday, May 1, 13
Cost ControlSchedule variance (SV) = BCWP - BCWS
Cost variance (CV) = BCWP - ACWPa negative SC = Behind schedule condition
a negative CV = cost-overrun condition
Schedule index (SI) = BCWP/BCWSCost index (CI) = BCWP/ACWP
if SI or CI = 1, the task is on schedule or on budgetif SI or CI > 1, the task is ahead of schedule or has better expend
if SI or CI < the task is behind schedule or cost overruns
Wednesday, May 1, 13
Cost Control
Wednesday, May 1, 13
Cost Control
Wednesday, May 1, 13
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Wednesday, May 1, 13
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Wednesday, May 1, 13
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Wednesday, May 1, 13
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Wednesday, May 1, 13
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Wednesday, May 1, 13
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Week I Week II Week III Week IV-200
-100
0
100
200
0.75
1.00
1.25 SVCVSICI
Wednesday, May 1, 13
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Week I Week II Week III Week IV-200
-100
0
100
200
0.75
1.00
1.25 SVCVSICI
Wednesday, May 1, 13
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Week I Week II Week III Week IV-200
-100
0
100
200
0.75
1.00
1.25 SVCVSICI
Wednesday, May 1, 13
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Week I Week II Week III Week IV-200
-100
0
100
200
0.75
1.00
1.25 SVCVSICI
Wednesday, May 1, 13
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Week I Week II Week III Week IV-200
-100
0
100
200
0.75
1.00
1.25 SVCVSICI
Wednesday, May 1, 13
Cost Control
Alternative approach to estimate the cost of completing the project is to calculate the
Estimate to Complete (ETC)
ETC = ( BAC - BCWP ) x (ACWP/BCWP)
EAC = ACWP + ETC
EAC = (ACWP/BCWP) x BAC
EAC = ACWP/PC
Wednesday, May 1, 13
Cost Control
Cost is controlled by comparing the earned value, a measure of the work performed to date, to the actual expenditure to date
A comparisons of the earned value with the originally planned spend helps to control elapsed time
Wednesday, May 1, 13
Cos
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Wednesday, May 1, 13
Cos
t
Time
Cos
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ched
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cont
rol s
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ms
Wednesday, May 1, 13
Planned Completion
Cos
t
Time
Cos
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ched
ule
cont
rol s
yste
ms
Wednesday, May 1, 13
Original estimated project budget
Planned Completion
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Wednesday, May 1, 13
Original estimated project budget
Planned Completion
BCWS
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
Taking some time to accelerate at the start, slowing down toward the end
Wednesday, May 1, 13
Original estimated project budget
TimeNOW
Planned Completion
BCWS
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
Taking some time to accelerate at the start, slowing down toward the end
Wednesday, May 1, 13
Original estimated project budget
TimeNOW
Planned Completion
BCWS
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
Original estimated project budget
TimeNOW
Planned Completion
BCWS
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
SV (cost)
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
Original estimated project budget
TimeNOW
Planned Completion
BCWS
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
SV (cost)
SV (time)
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
SV (cost)
SV (time)
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Forecast project time slip
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Forecast project time slip
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Forecast project time slip
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Forecast project time slip
Forecast estimation of project slip
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Forecast project time slip
Forecast estimation of project slip
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
ETC
Forecast project time slip
Forecast estimation of project slip
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
ETC
Forecast project time slip
Forecast estimation of project slip
BAC
Forecast cost slip of project
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
Cost Control
Wednesday, May 1, 13
Cost ControlOutputs:
Wednesday, May 1, 13
Cost ControlOutputs:
• Revised cost estimate (Modification of the cost information used to manage the project)
Wednesday, May 1, 13
Cost ControlOutputs:
• Revised cost estimate (Modification of the cost information used to manage the project)
• Budget updates.
Wednesday, May 1, 13
Cost ControlOutputs:
• Revised cost estimate (Modification of the cost information used to manage the project)
• Budget updates.
• Corrective action.
Wednesday, May 1, 13
Cost ControlOutputs:
• Revised cost estimate (Modification of the cost information used to manage the project)
• Budget updates.
• Corrective action.
• Estimate at completion.
Wednesday, May 1, 13
Cost ControlOutputs:
• Revised cost estimate (Modification of the cost information used to manage the project)
• Budget updates.
• Corrective action.
• Estimate at completion.
• Project closeout. Processes and procedures should be developed for closing or canceling of projects.
Wednesday, May 1, 13
Cost ControlOutputs:
• Revised cost estimate (Modification of the cost information used to manage the project)
• Budget updates.
• Corrective action.
• Estimate at completion.
• Project closeout. Processes and procedures should be developed for closing or canceling of projects.
• Lessons learned (become part of historical data)
Wednesday, May 1, 13