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-1-CChhaapptteerr77PPrroojjeeccttCCoossttMMaannaaggeemmeenntt77ProjectCostManagementincludestheprocessesrequiredtoensurethattheprojectiscompletedwithintheapprovedbudget.Figure7-lprovidesanoverviewofthefollowingmajorprocesses:7-17.lResourcePlanning—determiningwhatresources(People,equipment,materials)andwhatquantitiesofeachshouldbeusedtoperformprojectactivities.7.2CostEstimating—developinganapproximation(estimate)ofthecostsoftheresourcesneededtocompleteprojectactivities.7.3CostBudgeting—allocatingtheoverallcostestimatetoindividualworkitems.7.4CostControl—controllingchangestotheprojectbudget.Theseprocessesinteractwitheachotherandwiththeprocessesintheotherknowledgeareasaswell.Eachprocessmayinvolveeffortfromoneormoreindividualsorgroupsofindividualsbasedontheneedsoftheproject.Eachprocessgenerallyoccursatleastonceineveryprojectphase.-2-Althoughtheprocessesarepresentedhereasdiscreteelementswithwell-definedinterfaces,inpracticetheymayoverlapandinteractinwaysnotdetailedhere.ProcessinteractionsarediscussedindetailinChapter3.3Projectcostmanagementisprimarilyconcernedwiththecostoftheresourcesneededtocompleteprojectactivities.However,projectcostmanagementshouldalsoconsidertheeffectofprojectdecisionsonthecostofusingtheprojectproduct.Forexample,limitingthenumberofdesignreviewsmayreducethecostoftheprojectattheexpenseofanincreaseinthecustomer'soperatingcosts.Thisbroaderviewofprojectcostmanagementisoftencalledlife-cyclecosting.Inmanyapplicationareaspredictingandanalyzingtheprospectivefinancialperformanceoftheprojectproductisdoneoutsidetheproject.Inothers(e.g.,capitalfacilitiesprojects),projectcostmanagementalsoincludesthiswork.Whensuchpredictionsandanalysisareincluded,projectcostmanagementwillincludeadditionalprocessesandnumerousgeneralmanagementtechniquessuchasreturnoninvestment,discountedcashflow,paybackanalysis,andothers.-3-Projectcostmanagementshouldconsidertheinformationneedsoftheprojectstakeholder—differentstakeholdersmaymeasureprojectcostsindifferentwaysandatdifferenttimes.Forexample,thecostofaprocurementitemmaybemeasuredwhencommitted,ordered,delivered,incurred,orrecordedforaccountingpurposes.Whenprojectcostsareusedasacomponentofarewardandrecognitionsystem(rewardandrecognitionsystemsarediscussedinSection9.3.2.3),controllableanduncontrollablecostsshouldbeestimatedandbudgetedseparatelytoensuretherewardsreflectactualperformance.9.3.2.3-4-Figure7-1ProjectCostManagementOverviewOnsomeprojects,especiallysmallerones,resourceplanning,costestimating,andcostbudgetingaresotightlylinkedthattheyareviewedasasingleprocess(e.g.,theymaybeperformedbyasingleindividualoverarelativelyshortperiodoftime).Theyarepresentedhereasdistinctprocessesbecausethetoolsandtechniquesfor-5-eacharedifferent.7.1ResourcePlanningResourceplanninginvolvesdeterminingwhatphysicalresources(people,equipment,materials)andwhatquantitiesofeachshouldbeusedtoperformprojectactivities.Itmustbecloselycoordinatedwithcostestimating(describedinSection7.2).Forexample:7.2.Aconstructionprojectteamwillneedtobefamiliarwithlocalbuildingcodes.Suchknowledgeisoftenreadilyavailableatvirtuallynocostbyusinglocallabor.However,ifthe1ocallaborpoollacksexperiencewithunusualorspecializedconstructiontechniques,theadditionalcostforaconsultantmwhtbethemosteffectivewaytosecureknowledgeofthelocalbuildingcodes..Anautomotivedesignteamshouldbefamiliarwiththelatestinautomatedassemblytechniques.TherequisiteknowledgemightbeObtainedbyhiringaconsultant,bysendingadesignertoaseminaronrobotics,orbyincludingsomeone-6-frommanufacturingasamemberoftheteam.7.1.1InputstoResourcePlanning.1Workbreakdownstructure.Theworkbreakdownstructure(WBS,describedinSection5.3.3.1)identifiestheprojectelementsthatwillneedresourcesandthusistheprimaryinputtoresourceplanning.AnyrelevantoutputsfromotherplanningprocessesshouldbeprovidedthroughtheWBStoensurepropercontrol..15.3.3.1WBS.2Historicalinformation.Historicalinformationregardingwhattypesofresourceswererequiredforsimilarworkonpreviousprojectsshouldbeusedifavailable..2.3Scopestatement.Thescopestatement(describedinSection5.2.3.l)containstheprojectjustificationandtheprojectobjectives,bothofwhichshouldbeconsidered-7-explicitlyduringresourceplanning..35.2.3.1.4Resourcepooldescription.Knowledgeofwhatresources(peop1e,equipment,material)arepotentiallyavailableisnecessaryforresourceplanning.TheamountofdetailandthelevelofspecificityoftheresourcepooldescriptionwillvaryForexample,duringtheearlyphasesofanengineeringdesignproject,thepoolmayincludejuniorandseniorengineersinlargenumbers.Duringlaterphasesofthesameproject,however,thepoolmaybelimitedtothoseindividualswhoareknowledgeableabouttheprojectasaresultofhavingworkedontheearlierphases..4.5Organizationalpolicies.Thepoliciesoftheperformingorganizationregardingstaffingandtherentalorpurchaseofsuppliesandequipmentmustbeconsideredduringresourceplanning..57.1.2ToolsandTechniquesforResourcePlanning.1Expertjudgment.Expertjudgmentwilloftenberequiredtoassesstheinputstothisprocess.Suchexpertisemaybeprovidedbyanygrouporindividualwithspecializedknowledgeor