Estimasi Biaya dan Akuntansi Proyekindradi.lecture.ub.ac.id/files/2013/05/pertemuan-ke-2.pdf · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto,

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


Pendahuluan


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• The Processes embrace on Finance Management:


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• Resource Planning


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• Cost Estimating


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• Cost Estimating

• Cost Budgeting


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• Cost Estimating

• Cost Budgeting

• Cost Control


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• 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


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• Resource Planning:


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• Inputs: WBS, historical information, scope statement, resource description, organizational polices, investment appraisal (Payback period, ROI, NPV, RoR, Break event analysis and sensitivity analysis)


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• Tools and Techniques: expert judgment, alternative identification


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• Outputs: resource requirements


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• Outputs: resource requirements

Previous week


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• Cost Estimating:


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• Inputs: WBS, historical information, resource requirements, resource rates, activity duration estimates, chain of account


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• Tools and Techniques: analogous estimating, parametric modeling, bottom-up estimating, computerized tools


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• Outputs: cost estimates, supporting detail, cost management plan


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• Outputs: cost estimates, supporting detail, cost management plan

Previous week


Pendahuluan


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• Cost Budgeting:


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• Cost Budgeting:

• Inputs: cost estimates, WBS, Project schedule


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• Cost Budgeting:


• Tools and Techniques: cost estimating tools and techniques


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• Cost Budgeting:



• Outputs: cost baseline


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• Cost Budgeting:



• Outputs: cost baseline

Previous week


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• Cost Control:


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• Cost Control:

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


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• Cost Control:


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


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• 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


Resource Planning

Output : Cost Baseline

Cost Estimation

Project Funding

Commercial Evaluation


Resource Planning

“ Determining what resources and what quantities of each should be used to

perform project activities? “

Output : Cost Baseline

Cost Estimation

Project Funding

Commercial Evaluation


Resource Planning


Resource Planning

• Inputs:


Resource Planning

• Inputs:

• Scope statement


Resource Planning

• Inputs:

• Scope statement

• Historical information


Resource Planning

• Inputs:

• Scope statement


• Organizational Policies


Resource Planning

• Inputs:

• Scope statement



• Work Breakdown Structure (WBS)


Resource Planning

• Inputs:

• Scope statement




• Resource descriptions


Resource Planning

• Inputs:

• Scope statement




• Resource descriptions

• Investment appraisal


Resource Planning


Resource Planning• Scope statement:



• Project name



• Project name

• Project charter



• Project name

• Project charter

• Project owner, sponsors and stakeholders



• Project name

• Project charter


• Project statement



• Project name

• Project charter



• Projects goals and objective



• Project name

• Project charter




• Project requirement



• Project name

• Project charter





• Project deliverables



• Project name

• Project charter





• Project deliverables

• MilestoneWednesday, May 1, 13

Resource Planning


Resource Planning• Historical Information:



• Project



• Project

• Environment (political, social, economical,etc)



• Project


• Company (us)



• Project


• Company (us)

• Organization policies:



• Project


• Company (us)


• to ensure that the organization's appointment system is administered consistently



• Project


• Company (us)


• to ensure that the organization's appointment system is administered consistently

• range from a broad philosophy to a specific rule and ethic


Resource Planning


Resource Planning• Work Breakdown Structure



• Deliverable oriented decomposition of a project into smaller components




• It defines and groups in a way that helps organize and define the total work scope of the project





• Design principles:





• Design principles:• 100 % rule





• Design principles:• 100 % rule• Plan outcome, not actions





• Design principles:• 100 % rule• Plan outcome, not actions• Level of detail





• Design principles:• 100 % rule• Plan outcome, not actions• Level of detail• Coding scheme





• Design principles:• 100 % rule• Plan outcome, not actions• Level of detail• Coding scheme• Terminal element


Resource Planning


Resource Planning

• Resource description:


Resource Planning


• Skills / Specification


Resource Planning



• Experience


Resource Planning



• Experience

• Availability


Resource Planning



• Experience

• Availability

• Ownership status


Resource Planning


Resource Planning• Investment Appraisal:



Widely used quantitative approaches that can be used to appraise the investment and aid decision making.




• Payback Period




• Payback Period

• Return of Investment




• Payback Period


• Net Present Value




• Payback Period



• Rate of Return




• Payback Period



• Rate of Return

• Break Even Analysis




• Payback Period



• Rate of Return

• Break Even Analysis

• Sensitivity AnalysisWednesday, May 1, 13

Resource Planning


Resource Planning

• Payback period:


Resource Planning

• Payback period:

• the time taken to gain a financial return equal to the original investment


Resource Planning

• Payback period:

• the time taken to gain a financial return equal to the original investment

• the time period usually expressed in years and months


Resource Planning


Resource Planning• Return of Investment (RoI) :



• this method first calculates the average annual profit




• simply the project outlay deducted from the total gains divided by the number of years the investment will run





• Average annual profit = (Total gains-outlay)/number of years





• Average annual profit = (Total gains-outlay)/number of years

• RoI = Average annual profit / Original investment x 100%


Resource Planning


Resource Planning• Net Present Value (NPV) :



• NPV is the reverse of compound interest




• Today’s value of tomorrow money





• Total project cash flow = income -expenditure






• Discount factor = 1/(1+K)^n







• k = the forecast interest rate








• n = the number of years from the start date








• n = the number of years from the start date

• Present value = discount factor x cash flowWednesday, May 1, 13

Resource Planning




Resource Planning


Resource Planning

• Cost Break-Even analysis :


Resource Planning


• Should not be confused with cost-benefit analysis


Resource Planning


• Should not be confused with cost-benefit analysis

• Break-even point = fixed costs / contribution per unit


Resource Planning


Resource Planning• Sensitivity Analysis :



• This technique is useful for the evaluation of the investment on a project.




• The effect of different variables on the cost benefit ratio, that is NPV or IRR can be effectively evaluated with the assistance of sensitivity analysis.




• The effect of different variables on the cost benefit ratio, that is NPV or IRR can be effectively evaluated with the assistance of sensitivity analysis.

• The estimates for each variable is calculated on the basis of three different states of the future value, which are pessimistic, most likely and optimistic


Next Week:


Next Week:Cost Estimation


Estimasi Biaya dan Akuntansi Proyekindradi.lecture.ub.ac.id/files/2013/05/pertemuan-ke-2.pdf · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto,

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