Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3

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

Pendahuluan

• The Processes embrace on Finance Management:

Pendahuluan

• Resource Planning

Pendahuluan

• Cost Estimating

Pendahuluan

• Cost Estimating

• Cost Budgeting

Pendahuluan

• Cost Estimating

• Cost Budgeting

• Cost Control

Pendahuluan

• Cost Estimating

• Cost Budgeting

• Cost Control

• other aspects which dealt with outside the project area, such as predicting and analyzing the prospective project performance

Pendahuluan

• 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

Pendahuluan

• Cost Control:

Pendahuluan

• Cost Control:

• Inputs: cost baseline, parformance reports, change sequence, cost management plan

Pendahuluan

• Cost Control:

• Tools and Techniques: cost chance control system, performance measurement, additional planning, computerized tools

Pendahuluan

• Cost Control:

• Outputs: Revised cost estimates, budget updates, corrective action, estimate at completion, lesson learned

Pendahuluan

• Cost Control:

• Outputs: Revised cost estimates, budget updates, corrective action, estimate at completion, lesson learned

Previous week

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

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

Cost Control

• Inputs:

Cost Control

• Inputs:

• Cost baseline

Cost Control

• Inputs:

• Cost baseline

• Performance repots

Cost Control

• Inputs:

• Cost baseline

• Change sequence or change request

Cost Control

• Inputs:

• Cost baseline

• Change sequence or change request

• Cost management plan

Cost Control

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

Cost Control

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%

Cost ControlWeek

1 400 420 23%

II 400 460 50%

III 400 500 85%

IV 400 120 100%

Cost ControlWeek

1 400 420 23%

II 400 460 50%

III 400 500 85%

IV 400 120 100%

Cost ControlWeek

1 400 420 23%

II 400 460 50%

III 400 500 85%

IV 400 120 100%

Week I Week II Week III Week IV0

Cost ControlWeek

1 400 420 23%

II 400 460 50%

III 400 500 85%

IV 400 120 100%

Percent of completePlanned costActual cost

85%100%

Cost ControlWeek

1 400 420 23%

II 400 460 50%

III 400 500 85%

IV 400 120 100%

85%100%

Cost ControlWeek

1 400 420 23%

II 400 460 50%

III 400 500 85%

IV 400 120 100%

85%100%

Cost ControlWeek

1 400 420 23%

II 400 460 50%

III 400 500 85%

IV 400 120 100%

Cost Control

Difference between the budgeted and the committed cost is known as

Cost Control

variance

Cost Control

varianceTo explore variance more thoroughly, there is available technique, known as variance analysis.

Cost Control

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

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)

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

Cost Control

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

BCWSACWPBCWP

1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600

BCWSACWPBCWP

1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600

BCWSACWPBCWP

1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600

BCWSACWPBCWP

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

Cost Control

Cost ControlWeek Schedule variance

(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

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

(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

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

(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

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

(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

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

(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

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

(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

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

1.25 SVCVSICI

(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

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

1.25 SVCVSICI

(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

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

1.25 SVCVSICI

(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

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

1.25 SVCVSICI

(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

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

1.25 SVCVSICI

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

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

Planned Completion

Original estimated project budget

Planned Completion

Taking some time to accelerate at the start, slowing down toward the end

TimeNOW

Planned Completion

TimeNOW

Planned Completion

Percentage of Completion

TimeNOW

Planned Completion

SV (cost)

TimeNOW

Planned Completion

SV (cost)

SV (time)

TimeNOW

Planned Completion

SV (cost)

SV (time)

TimeNOW

Planned Completion

SV (cost)

SV (time)

Cost Variance

TimeNOW

Planned Completion

Forecast project time slip

SV (cost)

SV (time)

Cost Variance

TimeNOW

Planned Completion

SV (cost)

SV (time)

Cost Variance

TimeNOW

Planned Completion

SV (cost)

SV (time)

Cost Variance

TimeNOW

Planned Completion

Forecast estimation of project slip

SV (cost)

SV (time)

Cost Variance

TimeNOW

Planned Completion

SV (cost)

SV (time)

Cost Variance

TimeNOW

Planned Completion

SV (cost)

SV (time)

Cost Variance

TimeNOW

Planned Completion

Forecast cost slip of project

SV (cost)

SV (time)

Cost Variance

Cost Control

Cost ControlOutputs:

• Revised cost estimate (Modification of the cost information used to manage the project)

• Budget updates.

• Corrective action.

• Budget updates.

• Estimate at completion.

• Budget updates.

• Project closeout. Processes and procedures should be developed for closing or canceling of projects.

• Budget updates.

• Project closeout. Processes and procedures should be developed for closing or canceling of projects.

• Lessons learned (become part of historical data)

Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3

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