7成本管理

Chapter7:ProjectCostManagementInformationTechnologyProjectManagement,FourthEditionChapter7:ProjectCostManagementTheImportanceofProjectCostManagementBasicPrinciplesofCostManagementCostEstimatingCostBudgetingCostControlUsingSoftwaretoAssistinCostManagement3InformationTechnologyProjectManagement,FourthEditionTheImportanceofProjectCostManagementITprojectshaveapoortrackrecordformeetingbudgetgoals.The2003CHAOSstudiesshowedtheaveragecostoverrun(theadditionalpercentageordollaramountbywhichactualcostsexceedestimates)was43percent.U.S.lost$55billioninITprojectsin2002fromcancelledprojectsandoverrunscomparedto$140billionin1994.4InformationTechnologyProjectManagement,FourthEditionWhatWentWrong?AccordingtotheSanFranciscoChronicle’sfront-pagestory,“ComputerBumblingCoststheState$1Billion,”thestateofCaliforniahadaseriesofexpensiveITprojectfailuresinthelate1990s,costingtaxpayersnearly$1billion…Itwasironicthatthestatethatwasleadinginthecreationofcomputerswasalsothestatemostbehindinusingcomputertechnologytoimproveitsservices.TheInternalRevenueService(IRS)managedaseriesofprojectfailuresthatcosttaxpayersover$50billionayear—roughlyasmuchmoneyastheannualnetprofitoftheentirecomputerindustry.ConnecticutGeneralLifeInsuranceCo.suedPeopleSoftoveranabortedinstallationofafinancesystem.5InformationTechnologyProjectManagement,FourthEditionWhatisCost?Costisaresourcesacrificedorforegonetoachieveaspecificobjective,orsomethinggivenupinexchange.Thereasonsofcostoverrun:TheoriginalcostestimatesforITprojectsarelowtobeginwithorbasedonveryunclearprojectrequirementsNotemphasizingtheimportanceofrealisticprojectcostestimatesfromtheoutset.Manyinformationtechnologyprofessionalsthinkpreparingcostestimatesissjobofaccountants.Preparinggoodcostestimatesisaverydemanding,importantskillthatallinformationtechnologyprofessionalsneedtoacquire.Manyinformationtechnologyprojectsinvolvenewtechnologyorbusinessprocesses.Costgrowandfailurearetobeexpected?Wrong.Usinggoodprojectcostmanagementcanchangethisfalseperception.6InformationTechnologyProjectManagement,FourthEditionWhatisProjectCostManagement?Projectcostmanagementincludestheprocessesrequiredtoensurethattheprojectiscompletedwithinanapprovedbudget.Itisprojectmanager’sjobtosatisfyprojectstakeholderswhilecontinuouslystrivingtoreduceandcontrolcosts.ProjectCostManagementProcessesCostestimating:Developinganapproximationorestimateofthecostsoftheresourcesneededtocompleteaproject.Costbudgeting:Allocatingtheoverallcostestimatetoindividualworkitemstoestablishabaselineformeasuringperformance.Costcontrol:Controllingchangestotheprojectbudget.Chapter7:ProjectCostManagementTheImportanceofProjectCostManagementBasicPrinciplesofCostManagementCostEstimatingCostBudgetingCostControlUsingSoftwaretoAssistinCostManagement8InformationTechnologyProjectManagement,FourthEditionBasicPrinciplesofCostManagementMostmembersofanexecutiveboardhaveabetterunderstandingandaremoreinterestedinfinancialtermsthanITterms,soITprojectmanagersmustspeaktheirlanguage.Profitsarerevenuesminusexpenses.Lifecyclecostingconsidersthetotalcostofownership,ordevelopmentplussupportcosts,foraproject.Cashflowanalysisdeterminestheestimatedannualcostsandbenefitsforaprojectandtheresultingannualcashflow.Tangiblecostsorbenefitsarethosecostsorbenefitsthatanorganizationcaneasilymeasureindollars.Intangiblecostsorbenefitsarecostsorbenefitsthataredifficulttomeasureinmonetaryterms.Directcostsarecoststhatcanbedirectlyrelatedtoproducingtheproductsandservicesoftheproject.9InformationTechnologyProjectManagement,FourthEditionBasicPrinciplesofCostManagementIndirectcostsarecoststhatarenotdirectlyrelatedtotheproductsorservicesoftheproject,butareindirectlyrelatedtoperformingtheproject.Sunkcostismoneythathasbeenspentinthepast;whendecidingwhatprojectstoinvestinorcontinue,youshouldnotincludesunkcosts.Learningcurvetheorystatesthatwhenmanyitemsareproducedrepetitively,theunitcostofthoseitemsdecreasesinaregularpatternasmoreunitsareproduced.Reservesaredollarsincludedinacostestimatetomitigatecostriskbyallowingforfuturesituationsthataredifficulttopredict.Contingencyreservesallowforfuturesituationsthatmaybepartiallyplannedfor(sometimescalledknownunknowns)andareincludedintheprojectcostbaseline.Managementreservesallowforfuturesituationsthatareunpredictable(sometimescalledunknownunknowns).10InformationTechnologyProjectManagement,FourthEditionCostofSoftwareDefectsItisimportanttospendmoneyup-frontonITprojectstoavoidspendingalotmorelater.Chapter7:ProjectCostManagementTheImportanceofProjectCostManagementBasicPrinciplesofCostManagementCostEstimatingCostBudgetingCostControlUsingSoftwaretoAssistinCostManagement12InformationTechnologyProjectManagement,FourthEditionCostEstimatingProjectmanagersmusttakecostestimatesseriouslyiftheywanttocompleteprojectswithinbudgetconstraints.It’simportanttoknowthetypesofcostestimates,howtopreparecostestimates,andtypicalproblemsassociatedwithITcostestimates.13InformationTechnologyProjectManagement,FourthEditionTypesofCostEstimates14InformationTechnologyProjec