New PCC System

งานอบรมและสัมมนาระบบการบริหารค่าใช้จ่ายโครงการ ห้องสัมมนา อาคาร Software Park ชั้น 3 ห้อง 304

11 พฤษภาคม 2556

Project Cost Control

วัตถุประสงค์

• เพื่อประโยชน์ในการค านวณและประเมินต้นทุนโครงการได้อย่างถูกต้อง แม่นย า และสามารถแข่งขันได้ (Project Estimation)

• เพื่อประโยชน์ในการน าเสนอราคาให้ลูกค้า หรือยื่นซองประมูล ให้ได้งานและผลก าไรตามอัตราที่ก าหนด (Bidding/RFQ)

• เพื่อประโยชน์ในการควบคุมค่าใช้จ่ายให้เป็นไปตามแผนงานและงบประมาณโครงการอย่างมีประสิทธิภาพ (Project Cost Controls)

• เพื่อสนับสนุนงานจัดซื้อและจัดจ้างให้สามารถต่อรองราคาได้อย่างถูกต้อง คุ้มค่า และช่วยลดค่าใช้จ่าย (Full Procurement)

• เพื่อประโยชน์ในการบริหาร จัดการ ควบคุม และประเมินผลการบริหารโครงการอย่างเป็นปัจจุบัน ทันเหตุการณ์ ในทุกที่ ทุกเวลา (Real-Time Reporting & EVM)

• เพื่อประโยชน์ในการใช้ทรัพยากรของบริษัทฯ อย่างมีวินัยและมีประสิทธิภาพ (Timesheet Tracking & Resource Management)

• เพื่อประโยชน์ในการบริหารงานเพิ่มหรือลดอย่างเป็นระบบ (Change Management)

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ผู้เข้าร่วมอบรมและสมัมนา

3

1. นายประมวลชัย ทวีเศรษฐ์

2. นายปริทรรศน์ เหลืองอุทัย

3. นายอนุพงษ์ พงษ์ศิริพานิช

4. นายไพบูลย์ พยอมแย้ม

5. นายบุญสร้าง เหล่าบัณฑิต

6. นายสุเทพ เมธนิมิต

7. นายกฤช ไทยเจริญ

8. นางพวงนิตย์ วิเศษวงษา

9. นายสรวิศ มั่นสมใจ

10. นายศุภชัย เวชกามา

11. นายเสริมศักด์ิ วิลัย

12. นายสวุิทย์ เป้งย้อง

13. นางกัญญ์วรา ยิ่งจ าเริญศาสตร์

14. นางปาริชาติ เมธนิมิต

15. นางสาวคณติา วงษ์แก้วเกตุ

16. นางสาวสาคร ชัยรัตน์

17. นางอรพิมพ์ เกรียงไกรกุล

18. นางสาวอนุสรา ขาวเนตร

19. นางสาวสุกัญญา นิยมทรัพย์ศิริ

20. นายณัฐวุฒิ สุขแสง

21. นางสาวคณนา ใจใหญ่

22. นายเอราวัฒน์ รักดี

23. นายวิทยา โฮมแพน

24. นางสาวยุวดี โพธิหมื่นทิพย์

25. นายกิจติพงค์ เพชรแก้ว

26. นายพุทธิพร พงษ์พิสิษฐ

27. นายชลธิต วานิชพิพัฒน์

28. นางสาวอัจนา สมัครการ

29. นางสาวดรุณี แก้วคูนอก

30. นางสาวพิมพ์ลภัส ค ายิ่งยงค์

31. นางสาวนุชจรี อ่อนสุด

32. นางสาวสุธาทิพย์ ปฏิพัตร

หัวข้อสัมมนา

8.00 – 8.30 น. ลงทะเบียน 8:30 – 8:40 น. คุณประมวลชัยกล่าวให้โอวาทและเปิดงาน 8:40 – 9:40 น. แนะน าระบบการควบคุมค่าใช้จ่ายโครงการ (PCC) และ แนวทางการประเมินผลการบริหารโครงการ (EVM) โดย ปริทรรศน์ 9:40 – 10:15 น. สาธิตวิธีการใช้งานระบบ 4castplus โดย อรพิมพ์ ปาริชาติ ดรุณี และพิมพ์ลภัส - โครงสร้างและประโยชน์ในการใช้งานระบบ 4castplus - การเปิด Job และการประเมินต้นทุนโครงการ (Estimation) 10:15 – 10:30 น. พักทานอาหารว่าง 10:30 – 11:15 น. - งานจัดซื้อและจัดจ้าง (Procurement & Purchase Orders) - การเพิ่มและลดงาน (Change Orders) 11:15 – 11:45 น. เสวนาแลกเปลี่ยนข้อคิดเห็นเกี่ยวกับเทคนิคการบริหารจัดการโครงการอย่างมี

ประสิทธิภาพ โดย อนุพงษ์ ไพบูลย์ บุญสร้าง สุเทพ และศุภชัย 11:45 – 12:00 น. เปิดเวทีให้สอบถามและแลกเปลี่ยนข้อคิดเห็น 12:00 น. ปิดงาน

4

5

Viewpoints http://www.viewpointcs.com/cloud.aspx

Grocon http://youtu.be/1W_GZ962md4

Davis http://youtu.be/is43hWyFvUE

PM http://youtu.be/9LSnINglkQA

ม ค ร

แม่นย า

คุมอยู ่ ร่วมมือ

ค านวณต้นทุนโครงการ ได้อย่างถูกต้อง ครบถ้วน แม่นย า และแข่งขันได้

ม

รู้สถานะโครงการ ณ ปัจจุบัน สามารถประมาณการณ์เป้าหมายได้

ค

ร่วมมือ แบ่งปัน ตรวจทาน ติดตาม ประเมินผล บริหารความเสี่ยง

ร

10

ZERO DELAY

MORE COMPETITIVE

IMPROVED PROFITABILITY

REDUCED SCHEDULE TIME

HIGHER PRODUCTIVITY

ZERO COST OVER-RUN

MANAGED RISK

ตลอดอายุ

โครงการ

ตลอดอายุ

โครงการ

SRI Project Management

• Project Estimation • Resource & Rates Management • Client, Supplier, Subcontractor & Partner Relation • Bid Management : Bidding & RFQs • Resourcing & Budgeting • Planning & Scheduling • Project Cost Controls • Cash Flow Management • Procurement & Purchase Orders • Real-Time Reporting • Project Progress, Project Tracking & Timesheet Tracking • Commitment Tracking • Manpower Loading and Workforce Management • Change Order Management • Earned Value Management • Customer Billing & Invoicing • Document Submittals & Management • Accounting • Reporting & Evaluation

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COM

MUN

ICAT

ION

& CO

LLAB

ORAT

ION

Effective Kick-Off Date

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ตัวอย่างการค านวณ

• PM คุมการก่อสร้างอาคารมูลค่า 100 โดย ณ วันนี้ งานคืบหน้าไปแล้วโดยเฉลี่ย 80% ตามตารางควบคุมงาน

• WBS1 : ถมดิน • งบประมาณ 18 และใช้เงินไปแล้ว 18

• WBS2 : ตอกเสาเข็ม • งบประมาณ 10 และใช้เงินไปแล้ว 9

• WBS3 : ปูพื้นคอนกรีต • งบประมาณ 20 (16) และใช้เงินไปแล้ว 15

• WBS4 : ตั้งโครงเสาอาคาร • งบประมาณ 40 (6) และใช้เงินไปแล้ว 3

• โปรดประเมินสถานะของโครงการนี้ว่า อยู่ภายในงบ (On Budget) และเป็นไปตามก าหนดเวลา (On Time) หรือไม ่

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10 WBS2

18 WBS1

20 WBS3 16

40 WBS4 6

Today

ค าตอบ

แนวค าตอบ ก.

• หากพิจารณา ณ วันนี้ งบประมาณของชิ้นงานทั้ง 4 เท่ากับ 18+10+20+40 = 88 บาท

• PM ใช้จ่ายเงินไปแล้วจริง (Actual Cost หรือ AC) เท่ากับ 18+9+15+3 = 45 บาท

• ดังนั้น อยู่ภายในงบ เพราะ 45 < 88

• แต่เรื่องเงื่อนเวลา ไม่สามารถสรุปได้เพราะข้อมูลไม่เพียงพอ

• Below Budget

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10 WBS2

18 WBS1

20 WBS3 16

40 WBS4 6

Today

ค าตอบ

แนวค าตอบ ข. • หากพิจารณา ณ วันนี้ งบประมาณของ

ชิ้นงานทั้ง 4 เท่ากับ 88 บาทก็จริง แต่ WBS3 และ WBS4 ต้องใช้งบตามสัดส่วนเวลาแทน

• นั่นคือ Planned Value (PV) = 18+10+16+6 = 50 บาท

• PM ใช้จ่ายเงินไปแล้วจริง (Actual Cost หรือ AC) เท่ากับ 18+9+15+3 = 45 บาท

• ดังนั้น อยู่ภายในงบ เพราะ 45 < 50 • แต่เรื่องเงื่อนเวลา ไม่สามารถสรุปได้เพราะ

ข้อมูลไม่เพียงพอ • Below Budget

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10 WBS2

18 WBS1

20 WBS3 16

40 WBS4 6

Today

ค าตอบ

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10 WBS2 8

80%

18 WBS1 18

100%

20 WBS3 14

70%

2

40 WBS4

0%

6

Today

แนวค าตอบ ค. • หากพิจารณา ณ วันน้ี การวิเคราะห์แบบ ก. และ

ข. นั้นไม่ถูกต้อง เพราะต้องค านึงถึงด้วยว่า งานแต่ละชิ้นน้ัน ท าส าเร็จไปแล้วกี่เปอร์เซ็นต์ด้วย จากข้อมูลที่ได้เพิ่มเติม

• WBS1 งานเสร็จแล้ว 100% • WBS2 งานเสร็จแล้ว 80% • WBS3 งานเสร็จแล้ว 70% • WBS4 งานเสร็จแล้ว 0% • PV (BCWS) = 18+10+16+6 = 50 • AC (ACWP) = 19+11+15+0 = 45 • EV (BCWP) = 18+8+14+0 = 40 • ดังน้ัน โครงการน้ีเกินงบ (Over Budget) เพราะ

AC > EV • และโครงการน้ีล่าช้ากว่าก าหนด เพราะ PV > EV • Over Budget และ Expected Delay

ค าตอบ

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10 WBS2 8

80%

18 WBS1 18

100%

20 WBS3 14

70%

2

40 WBS4

0%

6

Today

แนวค าตอบ ค. • PV (BCWS) = 18+10+16+6 = 50 • AC (ACWP) = 19+11+15+0 = 45 • EV (BCWP) = 18+8+14+0 = 40 • Schedule Variance (SV) = EV – PV =

40 – 50 = -10 (งานล่าช้ากว่าก าหนด) • Cost Variance (CV) = EV – AC = 40 –

45 = -5 • SPI = 40/50 = 80% ตามแผนงาน (PM ได้

คะแนนประเมินเกรด B-) • CPI = 40/45 = 89% หมายความว่า บริษัท

ใช้ทรัพยากรไปแล้ว 100 แต่ได้รับรายได้คืนเพียง 89 (คะแนนประเมินต่ าเช่นกัน)

ค าตอบ

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10 WBS2 8

80%

18 WBS1 18

100%

20 WBS3 14

70%

2

40 WBS4

0%

6

Today

• ค าตอบ ก. ผิด

• ค าตอบ ข. ผิด

• ค าตอบ ค. ถูก (EVM)

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Management with the lights. EVM

• How efficiently are we using our time? • Are we currently under or over our budget? • How efficiently are we using our resources? • What is the remaining work likely to cost? • What is the entire project likely to cost? • How much will we be under or over budget at the end?

Earned Value Management (EVM)

• Earned Value Management (EVM) is a project management technique for measuring project performance and progress in an objective manner by combining measurements of scope, schedule and cost in a single integrated system.

• Each task in a project earns value as planned work is actually completed.

• Earned value can be compared to actual cost and budgeted cost to determine variance and predict future performance.

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SCOPE

SCHEDULE COST

EVM

Earned Value Management (EVM)

• Budgeted Cost of Work Performed (BCWP) is the budgeted cost (e.g., dollars, person-hours, person-days, etc.) in terms of your baseline plan/budget of the work performed up to a specified point in time

• Each task in the Work Breakdown Structure (WBS) is assigned a BCWP based on its individual cost.

• Project BCWP is total of BCWP for all tasks required to complete the project.

• Planned Value (a.k.a. BCWS) : How much work (person-hours) you planned to have accomplished at a given point in time (this is from the WBS in your plan)

• Actual Cost (a.k.a. ACWP) : How much work (person-hours) you have actually spent at a given point in time

• Earned Value (a.k.a. BCWP) : The value (person-hours) in terms of your base budget of what you have accomplished at a given point in time (or, % complete X Planned Value)

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Earned Value Management (EVM)

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Co

st (

Pers

on

-Ho

urs

)

Time (Date)

Planned Value : what your plan called for sending on the tasks planned to be completed by this date.

Earned Value : value (cost) of what you have accomplished to date, per the base plan.

Actual Cost : what you have actually spent to this point in time.

TODAY

Earned Value Management (EVM)

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Co

st (

Pers

on

-Ho

urs

)

Time (Date)

Over Budget

Behind Schedule

TODAY

Project Tracking With EVM

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Schedule Performance

Project Tracking With EVM

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Cost Performance

Project Tracking With EVM

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A true understanding of cost performance and schedule performance relies first on measuring technical performance objectively.

Earned Value Management (EVM)

• Schedule Variance : deviations from work planned – not a measure of changes in cost

• Cost Variance : deviations from the budget – not a measure of work scheduled vs. work completed

• Example: applying more $$/people to a task may maintain the schedule, but it adds to cost… schedule on track… over budget on expenses (cost)

• Cost Performance Index (CPI) = BCWP/ACWP = EV/AC

• CPI > 1.0 implies exceptional performance

• CPI < 1.0 implies poor performance

• Schedule Performance Index (SPI) = BCWP/BCWS = EV/PV

• Similar for SPI

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Variance Analysis Questions : • What is the problem causing the variance? • What is the impact on time, cost and performance? • What is the impact on other efforts, if any? • What corrective action is planned or under way? • What are the expected results of the corrective action? • How much variance should we allow?

CPI > 1 SPI > 1

Variance Projection

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Performance Index Trends

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Ideal Performance Index Trends

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Acronyms & Abbreviations

• AC = Actual Cost

• ACWP = Actual Cost of Work Performed

• AF = Actual Finish Date

• AS = Actual Start Date

• BAC = Budget at Completion

• BCWP = Budgeted Cost of Work Performed

• BCWS = Budgeted Cost of Work Scheduled

• CA = Completed Actual

• CPI = Cost Performance Index

• CV = Cost Variance

• CWBS = Contract Work Breakdown Structure

• EAC = Estimate at Completion

• EF = Early Finish Date

• ES = Early Start Date

• ETC = Estimate to Complete

• ETTC = Estimate Time to Complete

• EV = Earned Value

• EVM = Earned Value Management

• LF = Late Finish Date

• LS = Late Start Date

• PC = Percent Complete

• PF = Planned Finish Date

• PS = Planned Start Date

• PV = Planned Value

• RBS = Resource Breakdown Structure

• SF = Scheduled Finish Date

• SS = Scheduled Start Date

• SPI = Scheduled Performance Index

• SV = Schedule Variance

• TC = Target Completion Date

• TF = Target Finish Date

• TS = Target Start Date

• VAC = Variance at Completion

• WBS = Work Breakdown Structure

• Baseline

• Rate of Performance or Percent Complete

• Fixed-Price or Lump Sum Contract

• Cost-Reimbursable Contract

• Time and Materials (T&M) Contract

• CPIF = Cost Plus Incentive Fee Contract

• CPAF = Cost Plus Award Fee Contract

• CPFF = Cost Plus Fixed Fee Contract

• FFP = Firm Fixed Price Contract

• FPIF = Fixed Price with Incentive Fee Contract

• Fixed Price with Economic Price Adjustment Contract

• Direct Cost & Indirect Cost

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EVM by

• Baseline is the original planned budget plus approved new items.

• Actual Cost = Direct Cost + Indirect Cost

• Earned Value = Planned Value x Rate of Performance

• Rate of Performance = Actual Work Completed / % of Work Planned to Have Been Completed

• Cost Variance = Earned Value – Actual Cost

• Schedule Variance = Earned Value – Planned Value

• Schedule Performance Index = Earned Value / Actual Cost

• Cost Performance Index = Earned Value / Planned Value

• Estimate at Completion = Budget at Completion / Cost Performance Index

• Estimate Time to Complete = Original Time Estimate / Schedule Performance Index

• Week 1 :

• Rate of Performance = 50%

• Planned Value = 10,000

• Actual Cost = 15,000

• Calculation :

• Earned Value = 10,000 x 50% = 5,000

• Cost Variance = 5,000 – 15,000 = (10,000)

• Schedule Variance = 5,000 – 10,000 = (5,000)

• CPI = 5,000 / 15,000 = 33%

• SPI = 5,000 / 10,000 = 50%

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EVM by

• Budget At Completion is the total budget allocated to the project, or the Baseline Estimate and represents the total planned value of your project. Budget At Completion can be calculated from your project’s Work Breakdown Structure (WBS) by allocated budgeted costs to each of the project tasks.

• Budget At Completion = Hourly or Unit Rate * Baseline Estimate Hours or Units

• Planned Value is the total cost of the work planned or forecasted as of a reporting date. Planned Value can be derived from your project’s WBS by allocating planned or forecasted costs to each of the project tasks. In 4castplus, you can use Time-Phased estimates to pinpoint and schedule out exactly when you anticipate expenditures are going to hit the project. Using this method, “planned value” is much more accurate on any particular date during project execution. Planned Value can only vary during project execution if approved Change Orders are added to the project. Without Change Orders, the PV is locked to the initial Baseline.

• Planned Value = Hourly or Unit Rate * Total Hours or Units Planned/Scheduled on this date

• Actual Costs Value is the total cost to complete the work as of a reporting date. Actual Costs can be calculated from your project’s WBS by allocating actual costs to each of the project tasks. With the eight project tracking systems, 4castplus can calculate up-to-the-minute actual costs.

• Actual Costs = Hourly or Unit Rate * Total Hours or Units Spent

• Earned Value is the total budgeted cost of the work that has been completed as of a reporting date. Earned Value can be calculated from your project’s WBS by taking the budgeted cost of each project task and then multiplying by that task’s percent of completion. When compared to the Planned Value and the Actual Cost Value, Earned Value can let you know the actual state of your project by comparing your current project performance against your planned performance. In 4castplus, regular forecasts will provide an accurate representation of project progress as a percentage of completion. Forecasting on a regular (weekly) basis, will keep progress in step with Actuals and Planned Value.

• Earned Value = Budget at Completion * % of Project Completed

• [EV = BAC * PC]

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EVM by

• Cost Performance Indicator is an index that shows how efficiently used the project resources are. A CPI value above 1 indicates efficiency in using project resources is good; a CPI value below 1 indicates efficiency in using project resources is weak. In 4casplus, you can watch CPI trended over time. This is tremendously valuable as a measure of whether project performance is improving or declining.

• Cost Performance Indicator = Earned Value/Actual Cost

• [CPI = EV/AC]

• Estimate To Complete is the estimated cost required to complete the remainder of the project. Please see the section below on “Outlier Exceptions” to understand any exceptions to this calculation.

• Estimate To Complete = (Planned Value - Earned Value) / CPI

• [ETC = (PV - EV)/ CPI]

• Estimate At Completion is the estimated cost of the project at the end of the project, if current performance trends continue. (Note: When calculating Estimate At Completion, there are different calculations that can be used, depending on your assumptions if cost variances will not occur in the future, will occur in the future, or if your estimate is no longer valid. The Estimate at Completion calculation in 4castplus uses the assumption that the cost variances in the project will be reasonably expected to continue in the future). Please see the section below on “Outlier Exceptions” to understand any exceptions to this calculation.

• Estimate At Completion = Estimate to Complete + Actual Cost

• [EAC = ETC + AC]

• % Completed Actual is the percentage of work which was actually completed.

• % Completed Actual = Actual Costs/Estimate At Complete

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EVM by

• Cost Variance shows how much over or under budget a project currently is. A cost variance less than zero means your project is over budget.

• Cost Variance = Earned Value – Actual Costs

• CV = EV - AC

• Cost Variance % indicates how much less or more money has been used to complete the project as planned in terms of percentage. A positive variance % indicates the % under budget; a negative variance% indicates the % over budget.

• Cost Variance % = Cost Variance / Earned Value

• [CV % = CV/EV]

• Variance At Completion is the variance on the total budget at the end of the project. It is the difference between what the project was originally expected (Baselined) to cost, vs. what is now expected to cost and answers the question “Will we be under or over budget?”.

• Variance At Completion = Budget At Completion – Estimate At Completion

• [VAC = BAC – EAC]

• Cost Estimate Mark-up is the percentage mark-up that is applied to the Baseline Estimate cost to calculate the total revenue on a cost-plus project, or a fixed price project. The Target Profit Margin % is the difference between the project revenue and the Baseline Estimate cost, as a percentage of project revenue.

• Cost Estimate Mark-up % = (Revenue – Baseline)/Baseline Estimate Hourly or Unit Rate

• Target Profit Margin % = (Total Revenue – Baseline Estimate)/Total Revenue

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Contract Types

• There are three primary types of government contracts: fixed price, cost reimbursable and time and materials.

• Fixed price contracts have a negotiated price that remains the same over the life of the contract. Regardless of your cost the amount you will be paid remains the same.

• Cost reimbursable contracts involve the government paying for the actual cost to complete the work. Cost reimbursable contracts have a variety of schemes for providing a fee or profit to the contractor.

• Time and materials contracts have agreed to rates for labor and materials that do not change over the contract but are billed as incurred. Time and materials contracts can have annual escalation rates incorporated in them to reflect increasing costs.

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Fixed Price Contract

• Firm Fixed Price (FFP) contracts have detailed requirements and a price for the work. The price is negotiated before the contract is finalized and does not vary even if the contractor needs to expend more or less resources than planned. Firm fixed price contracts require the contractor to manage the costs of the work in order to make a profit. If more work than planned is required then the contractor may lose money on the contract unless a contract modification is obtained. Firm fixed price contracts can also be more profitable if costs are closely managed.

• Fixed Price Contract with Incentive Fee Target (FPIF) contract is a firm fixed price type contract (as compared to a cost reimbursable). The fee can vary depending on whether the contract comes in above or below planned cost. These contracts do contain a ceiling price to limit the government’s exposure to cost overruns.

• Fixed price with economic price adjustment contracts are fixed price contracts but they contain a provision to account for contingencies and changing costs. An example is the contract may contain an adjustment for an annual salary increase.

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Cost Reimbursable Contract

• Cost Plus Incentive Fee (CPIF) contract is one where the vendor is reimbursed for costs incurred plus fee based on a formula tied to costs. The fee formula can vary and is normally designed to encourage the contractor to keep costs down.

• Cost Plus Award Fee (CPAF) contract where the objectives of the contract are determined to be completed by subjective means. The contractor receives reimbursement for their costs plus the award fee. Cost plus award fee contracts can not be used when cost plus fixed fee or cost plus incentive fee contract would be more appropriate.

• Cost Plus Fixed Fee (CPFF) contract reimburses the contractor for the cost incurred to complete the work plus a negotiated fixed fee. The fee does not change based on cost of the work. Cost is calculated based on actual amounts paid for labor and materials plus fringes, overhead and general and administrative rates. Fringe, overhead and general and administrative rates are computed annually and reflect the actual corporate costs. Many government contracts are cost reimbursable.

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Time & Materials Contract

• Time & Materials contracts have rates negotiated before contract award for the cost by labor category and materials. As work is completed the contractor bills against the rates agreed to in the contract regardless of the actual cost.

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