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

3 SKS


Pendahuluan


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


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)




(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


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






• 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

125

250

375

500

Cost ControlWeek




1 400 420 23%

II 400 460 50%

III 400 500 85%

IV 400 120 100%

Percent of completePlanned costActual cost



125

250

375

500

23%

50%

85%100%

Cost ControlWeek




1 400 420 23%

II 400 460 50%

III 400 500 85%

IV 400 120 100%




125

250

375

500

23%

50%

85%100%

Cost ControlWeek




1 400 420 23%

II 400 460 50%

III 400 500 85%

IV 400 120 100%




125

250

375

500

23%

50%

85%100%

Cost ControlWeek




1 400 420 23%

II 400 460 50%

III 400 500 85%

IV 400 120 100%



Cost Control


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






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






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






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






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






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

800

1200

1600

BCWSACWPBCWP






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


800

1200

1600

BCWSACWPBCWP






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


800

1200

1600

BCWSACWPBCWP






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


800

1200

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 Control


Cost ControlWeek Schedule variance

(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

(CI)

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

(CI)

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

(CI)

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

(CI)

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

(CI)

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

(CI)

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

-100

0

100

200

0.75

1.00

1.25 SVCVSICI



(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

(CI)

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


-100

0

100

200

0.75

1.00

1.25 SVCVSICI



(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

(CI)

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


-100

0

100

200

0.75

1.00

1.25 SVCVSICI



(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

(CI)

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


-100

0

100

200

0.75

1.00

1.25 SVCVSICI



(SV)Cost variance

(CV)Schedule Index

(SI)Cost Index

(CI)

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


-100

0

100

200

0.75

1.00

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


Cos

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Cos

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Cos

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Planned Completion

Cos

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Time

Cos

t / S

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cont

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Original estimated project budget

Planned Completion

Cos

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Time

Cos

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Planned Completion

BCWS

Cos

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Cos

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BAC

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



TimeNOW

Planned Completion

BCWS

Cos

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Cos

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cont

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BAC




TimeNOW

Planned Completion

BCWS

BCWP

Cos

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Time

Cos

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cont

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BAC


Percentage of Completion



TimeNOW

Planned Completion

BCWS

BCWP

Cos

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Time

Cos

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cont

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yste

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BAC

SV (cost)





TimeNOW

Planned Completion

BCWS

BCWP

Cos

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Cos

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cont

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yste

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BAC

SV (cost)

SV (time)





TimeNOW

Planned Completion

BCWS

ACWP

BCWP

Cos

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Cos

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cont

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yste

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BAC

SV (cost)

SV (time)





TimeNOW

Planned Completion

BCWS

ACWP

BCWP

Cos

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Time

Cos

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cont

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yste

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BAC

SV (cost)

SV (time)

Cost Variance





TimeNOW

Planned Completion

BCWS

ACWP

BCWP

Cos

t

Time

Cos

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ched

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cont

rol s

yste

ms

Forecast project time slip

BAC

SV (cost)

SV (time)

Cost Variance





TimeNOW

Planned Completion

BCWS

ACWP

BCWP

Cos

t

Time

Cos

t / S

ched

ule

cont

rol s

yste

ms


BAC

SV (cost)

SV (time)

Cost Variance





TimeNOW

Planned Completion

BCWS

ACWP

BCWP

Cos

t

Time

Cos

t / S

ched

ule

cont

rol s

yste

ms


BAC

SV (cost)

SV (time)

Cost Variance





TimeNOW

Planned Completion

BCWS

ACWP

BCWP

Cos

t

Time

Cos

t / S

ched

ule

cont

rol s

yste

ms


Forecast estimation of project slip

BAC

SV (cost)

SV (time)

Cost Variance





TimeNOW

Planned Completion

BCWS

ACWP

BCWP

Cos

t

Time

Cos

t / S

ched

ule

cont

rol s

yste

ms



BAC

SV (cost)

SV (time)

Cost Variance





TimeNOW

Planned Completion

BCWS

ACWP

BCWP

Cos

t

Time

Cos

t / S

ched

ule

cont

rol s

yste

ms

ETC



BAC

SV (cost)

SV (time)

Cost Variance





TimeNOW

Planned Completion

BCWS

ACWP

BCWP

Cos

t

Time

Cos

t / S

ched

ule

cont

rol s

yste

ms

ETC



BAC

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.




• 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)


Documents

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