【管理类】项目管理（全英文版）(7)

PROJECTCOSTMANAGEMENT7©1996ProjectManagementInstitute,130SouthStateRoad,UpperDarby,PA19082USA73ProjectCostManagementincludestheprocessesrequiredtoensurethattheprojectiscompletedwithintheapprovedbudget.Figure7–1providesanoverviewofthefollowingmajorprocesses:7.1ResourcePlanning—determiningwhatresources(people,equipment,mate-rials)andwhatquantitiesofeachshouldbeusedtoperformprojectactivities.7.2CostEstimating—developinganapproximation(estimate)ofthecostsoftheresourcesneededtocompleteprojectactivities.7.3CostBudgeting—allocatingtheoverallcostestimatetoindividualworkitems.7.4CostControl—controllingchangestotheprojectbudget.Theseprocessesinteractwitheachotherandwiththeprocessesintheotherknowledgeareasaswell.Eachprocessmayinvolveeffortfromoneormoreindi-vidualsorgroupsofindividualsbasedontheneedsoftheproject.Eachprocessgenerallyoccursatleastonceineveryprojectphase.Althoughtheprocessesarepresentedhereasdiscreteelementswithwell-definedin-terfaces,inpracticetheymayoverlapandinteractinwaysnotdetailedhere.ProcessinteractionsarediscussedindetailinChapter3.Projectcostmanagementisprimarilyconcernedwiththecostoftheresourcesneededtocompleteprojectactivities.However,projectcostmanagementshouldalsoconsidertheeffectofprojectdecisionsonthecostofusingtheprojectproduct.Forexample,limitingthenumberofdesignreviewsmayreducethecostofthepro-jectattheexpenseofanincreaseinthecustomer’soperatingcosts.Thisbroaderviewofprojectcostmanagementisoftencalledlife-cyclecosting.Inmanyapplicationareaspredictingandanalyzingtheprospectivefinancialper-formanceoftheprojectproductisdoneoutsidetheproject.Inothers(e.g.,capitalfacilitiesprojects),projectcostmanagementalsoincludesthiswork.Whensuchpredictionsandanalysisareincluded,projectcostmanagementwillincludeaddi-tionalprocessesandnumerousgeneralmanagementtechniquessuchasreturnoninvestment,discountedcashflow,paybackanalysis,andothers.Projectcostmanagementshouldconsidertheinformationneedsoftheprojectstakeholders—differentstakeholdersmaymeasureprojectcostsindifferentwaysandatdifferenttimes.Forexample,thecostofaprocurementitemmaybemeasuredwhencommitted,ordered,delivered,incurred,orrecordedforaccountingpurposes.Whenprojectcostsareusedasacomponentofarewardandrecognitionsystem(rewardandrecognitionsystemsarediscussedinSection9.3.2.3),controllableanduncontrollablecostsshouldbeestimatedandbudgetedseparatelytoensurethatre-wardsreflectactualperformance.7.1ResourcePlanning7.2CostEstimating7.3CostBudgeting7.4CostControl74©1996ProjectManagementInstitute,130SouthStateRoad,UpperDarby,PA19082USAFIGURE7–1AGUIDETOTHEPROJECTMANAGEMENTBODYOFKNOWLEDGEProjectCostManagement7.3CostBudgeting7.4CostControl7.1ResourcePlanning7.2CostEstimating.1Inputs.2ToolsandTechniques.3Outputs.1Costbaseline.2Performancereports.3Changerequests.4Costmanagementplan.1Costchangecontrolsystem.2Performancemeasurement.3Additionalplanning.4Computerizedtools.1Revisedcostestimates.2Budgetupdates.3Correctiveaction.4Estimateatcompletion.5Lessonslearned.3.3.3.3.3.3.3.3.3.3.3.3.3.1Inputs.2ToolsandTechniques.3Outputs.1Workbreakdownstructure.2Historicalinformation.3Scopestatement.4Resourcepooldescription.5Organizationalpolicies.1Expertjudgment.2Alternativesidentification.1Resourcerequirements.3.3.3.3.3.3.3.3.1Inputs.2ToolsandTechniques.3Outputs.1Workbreakdownstructure.2Resourcerequirements.3Resourcerates.4Activitydurationestimates.5Historicalinformation.6Chartofaccounts.1Analogousestimating.2Parametricmodeling.3Bottom-upestimating.4Computerizedtools.1Costestimates.2Supportingdetail.3Costmanagementplan.3.3.3.3.3.3.3.3.3.3.3.3.3.1Inputs.2ToolsandTechniques.3Outputs.1Costestimates.2Workbreakdownstructure.3Projectschedule.1Costestimatingtoolsandtechniques.1Costbaseline.3.3.3.3.3.1.3Figure7–1.ProjectCostManagementOverviewPROJECTCOSTMANAGEMENT7.1.1.5©1996ProjectManagementInstitute,130SouthStateRoad,UpperDarby,PA19082USA75Onsomeprojects,especiallysmallerones,resourceplanning,costestimating,andcostbudgetingaresotightlylinkedthattheyareviewedasasingleprocess(e.g.,theymaybeperformedbyasingleindividualoverarelativelyshortperiodoftime).Theyarepresent-edhereasdistinctprocessesbecausethetoolsandtechniquesforeacharedifferent.7.1RESOURCEPLANNINGResourceplanninginvolvesdeterminingwhatphysicalresources(people,equip-ment,materials)andwhatquantitiesofeachshouldbeusedtoperformprojectac-tivities.Itmustbecloselycoordinatedwithcostestimating(describedinSection7.2).Forexample:•Aconstructionprojectteamwillneedtobefamiliarwithlocalbuildingcodes.Suchknowledgeisoftenreadilyavailableatvirtuallynocostbyusinglocalla-bor.However,ifthelocallaborpoollacksexperiencewithunusualorspecial-izedconstructiontechniques,theadditionalcostforaconsultantmightbethemosteffectivewaytosecureknowledgeofthelocalbuildingcodes.•Anautomotivedesignteamshouldbefamiliarwiththelatestinautomatedas-semblytechniques.Therequisiteknowledgemightbeobtainedbyhiringacon-sultant,bysendingadesignertoaseminaronrobotics,orbyincludingsome-onefrommanufacturingasamemberoftheteam.7.1.1InputstoResourcePlanning.1Workbreakdownstructure.Thewor