Bab 6:
Pengurusan Kos Projek
Copyright Course Technology 2001
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Kepentingan Pengurusan Kos
Projek
• Projek TM mempunyai rekod buruk dalam
memenuhi matlamat kos
• Purata tambahan kos dari kajian CHAOS 1995
adalah 189% dr anggaran asal; meningkat kpd
45% dlm kajian 2001
• Pada 1995, kerugian disebabkan projek TM yg
dibatalkan bernilai lebih dr $81 billion (US)
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Apa Yg Silap?
According to the San Francisco Chronicle front-page story,
"Computer Bumbling Costs the State $1 Billion," the state
of California had a series of expensive IT project failures in
the late 1990s, costing taxpayers nearly $1 billion…ironic
that the state which leads in creation of computers is the
state most behind in using computer technology to improve
state services.
…The Internal Revenue Service (IRS) managed a series of
project failures that cost taxpayers over $50 billion a
year—roughly as much money as the annual net profit of
the entire computer industry.
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Apakah Kos dan Pengurusan Kos
Projek?
• Kos – sumber yg dihabiskan utk mencapai
objektif tertentu atau sesuatu yg terlibat dlm
penukaran
• Kos biasanya diukur dalam unit wang seperti
RM, peso, rupee
• Pengurusan kos projek melibatkan proses yg
diperlukan untuk menentukan bahawa projek
dihabiskan dlm belanjawan yg diluluskan
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Proses Pengurusan Kos Projek
• Perancangan sumber: tentukan apa sumber dan
kuantiti yg perlu digunakan
• Anggaran kos membangunkan anggaran kos dan
sumber yg diperlukan utk menyiapkan projek
• Belanjawan kos: mengagihkan kos keseluruhan
kepada butir kerja individu untuk tentukan
baseline (utk mengukur prestasi)
• Kawalan kos: mengawal perubahan kepada
belanjawan projek
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Kuiz
• Suppose you sell 10 widgets per day on average,
and the average cost per widget is $10. If you
sold 11 widgets on day, what would the affect
on profits be?
• Suppose you were buying 10 PCs for your new
business. What would some of the life cycle
costs be?
• Give examples of “tangible” vs. “intangible”
benefits of a new project
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Prinsip Asas Pengurusan Kos
• Kebanyakan CEO dan lembaga tahu banyak
mengenai kewangan berbanding TM, pengurus
projek TM perlu bertutur bahasa yg sama
– Keuntungan = pendapatan – perbelanjaan
– Kos kitar hayat – anggar kos projek sepanjang
hayatnya
– Analisa aliran tunai menentukan kos dan
keuntungan tahunan utk projek
– Keuntungan dan kos boleh jadi tangible atau
intangible, direct atau indirect
– Sunk cost sepatutnya tidak jadi kriteria dalam
pemilihan projek
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Jadual 6-1. Kos Kerosakan
Perisian
When Defect is Detected
User Requirements
Coding/Unit Testing
System Testing
Acceptance Testing
After Implementation
Typical Cost of Correction
$100-$1,000
$1,000 or more
$7,000 - $8,000
$1,000 - $100,000
Up to millions of dollars
Penting utk membelanjakan byk wang pd peringkat
awal dalam projek TM utk mengelakkan perbelanjaan
yg lebih banyak kemudian.
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Perancangan Sumber
• Sifat projek dan organisasi akan mempengaruhi
perancangan sumber
• Beberapa soalan:
– Adakah kerja tertentu yg sukar dilakukan dlm projek ?
– Adakah apa-apa yg unik dalam pernyataan skop
projek yg akan mempengaruhi sumber?
– Apakah sejarah organisasi dalam melaksanakan tugas
yg serupa?
– Sudahkah atau bolehkah organisasi mendapatkan
pekerja, peralatan dan bahan untuk melaksanakan
kerja?
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Anggaran Kos
• Output penting dari pengurusan kos projek ialah
anggaran kos
• Ada beberapa jenis anggaran kos dan teknik
untuk membuat anggaran
• Perancangan pengurusan kos juga perlu
dibangunkan utk menerangkan bagaimana
varians kos projek diuruskan
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Jadual 6-2. Jenis Anggaran Kos
Type of Estimate
Rough Order of
Magnitude (ROM)
Budgetary
Definitive
When Done
Very early in the
project life cycle,
often 3–5 years
before project
completion
Early, 1–2 years out
Why Done
How Accurate
Provides rough
ballpark of cost for
selection decisions
–25%, +75%
Puts dollars in the
budget plans
–10%, +25%
Later in the project, < Provides details for
1 year out
purchases, estimate
actual costs
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–5%, +10%
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Alat dan Teknik Anggaran Kos
• 3 alat dan teknik asas anggaran kos :
– Atas-bawah: gunakan kos sebenar projek terdahulu yg
sama sebagai asas anggaran baru
– Bawah-atas: anggarkan butir kerja individu dan
jumlahkan utk dapatkan jumlah anggaran
– Parametrik: gunakan sifat-sifat projek dalam model
matematik untuk menganggar kos
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Constructive Cost Model
(COCOMO)
• Barry Boehm membangunkan model COCOMO
utk menganggar kos pembangunan perisian
• Parameter termasuk source lines of code atau
function points
• COCOMO II ialah model berkomputer yg
terdapat di web
• Boehm mencadangkan bhw hanya model
parametrik yg bebas dari kekangan pembuatan
keputusan manusia
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Masalah dgn Anggaran Kos TM
• Menghasilkan anggaran untuk projek perisian besar
adalah tugas kompleks yg memerlukan usaha.
Anggaran dilakukan di berbagai tahap projek
• Byk org yg membuat anggaran kurang berpengalaman.
Sediakan latihan dan mentoring
• Org kerap lebih berat underestimate. Ulas anggaran
dan tanya soalan penting utk pastikan anggaran tidak
berat sebelah.
• Pengurusan mahukan nombor utk bid, bukan
angggaran sebenar. Pengurus projek mesti berbincang
dgn penaja projek untuk hasilkan anggaran kos yg
realistik.
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Jadual 6-3. Gambaran Anggaran Kos Projek
Business Systems Replacement
Category
Description
Install a suite of packaged financial applications
software which will enable more timely
information for management decision-making,
easier access to data by the ultimate end user, and
allow for cost savings through productivity
improvements throughout the company.
The core financial systems will be replaced by
Oracle financial applications. These systems
include:
 General Ledger
 Fixed Assets
 Ops Report [AU: spell out Ops]
 Accounts Payable
 Accounts Receivable
 Project Accounting
 Project Management
Oracle's software provides
Objective
Scope
Assumptions


Cost/Benefit Analysis
& Internal Rate of Return (IRR)
Minimal customization
No change in procurement systems during
accounts payable implementation
BSR was broken down into a three-year cash
outlay without depreciation. Costs are
represented in thousands. Capital and expenses
are combined in this example.
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Jadual 6-4. Analisa Aliran Tunai Projek
Business Systems Replacement
Costs
Oracle/PM Software
(List Price)
60% Discount
Oracle Credits
Net Cash for Software
Software Maintenance
Hardware & Maintenance
Consulting &Training
Tax & Acquisition
Total Purchased Costs
Information Services &
Technology (IS&T)
Finance/Other Staff
Total Costs
FY95
FY96
FY97
($000)
($000)
($000)
992
500
(595)
(397)
0
0
0
205
0
205
500
200
905
Savings
Mainframe
Finance/Asset/PM
IS&T Support/Data Entry
Interest
Total Savings
Net Cost (Savings)
8 Year Internal
Rate of Return
905
3 Year
Total
($000)
Future Annual
Costs/Savings
($000)
0
1492
0
0
500
90
270
320
150
1330
1850
250
270
0
80
600
1200
(595)
(397)
500
340
540
525
230
2135
3550
250
270
0
50
570
0
990
4170
580
2380
1770
7455
570
(101)
(160)
(88)
0
(349)
(483)
(1160)
(384)
(25)
(2052)
(584)
(1320)
(472)
(25)
(2401)
(597)
(2320)
(800)
(103)
(3820)
3821
328
5054
(3250)
35%
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Belanjawan Kos
• Belanjawan kos melibatkan pengagihan anggaran
kos projek kepada butir kerja individu dan
menyediakan baseline kos
• Cth, dlm projek Business Systems Replacement,
terdpt anggaran jumlah kos sebyk 600,000 utk
FY97 dan $1.2 million utk Information Services
and Technology
• Jumlah ini diagihkan ke belanjawan yg sesuai spt
dlm Jadual 6-5
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Jadual 6-5. Anggaran Belanjawan dan Penerangan
FY97 utk Projek Business Systems Replacement
Budget Category
Headcount (FTE)
Compensation
Consultant/Purchased
Services
Estimated Costs
13
$1,008,500
$424,500
Travel
$25,000
Depreciation
$91,000
Rents/Leases
$98,000
Other Supplies
and Expenses
Total Costs
$153,000
Explanation
Included are 9 programmer/analysts, 2
database analysts, 2 infrastructure
technicians.
Calculated by employee change notices
(ECNs) and assumed a 4% pay increase in
June. Overload support was planned at
$10,000.
Expected consulting needs in support of the
Project Accounting and Cascade
implementation efforts; maintenance
expenses associated with the HewlettPackard (HP) computing platforms;
maintenance expenses associated with the
software purchased in support of the BSR
project.
Incidental travel expenses incurred in
support of the BSR project, most associated
with attendance of user conferences and
off-site training.
Included is the per head share of
workstation depreciation, the Cascade HP
platform depreciation, and the depreciation
expense associated with capitalized
software purchases.
Expenses associated with the Mach1
computing platforms.
Incidental expenses associated with things
such as training, reward and recognition,
long distance phone charges, miscellaneous
office supplies.
$1,800,000
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Kawalan Kos
• Kawalan kos projek termasuk
– Memantau prestasi kos
– Tentukan hanya perubahan projek yg
tertentu shj yg dimasukkan ke dalam
baseline kos yg dikemaskini
– Memberitahu pemegang saham projek
tentang perubahan projek yg dibenarkan yg
memberi kesan ke atas kos
• Pengurusan earned value - alat penting
utk kawalan kos
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Pengurusan Earned Value (EVM)
• EVM – teknik pengukuran prestasi projek yg
menggabungkan data skop, masa dan kos.
• Diberikan baseline (rancangan asal + perubahan
yg dibenarkan), anda boleh tentukan setakat
mana projek mencapai matlamatnya.
• Anda mesti memasukkan maklumat sebenar
secara berkala utk guna EVM. Rajah 6-1
menunjukkan contoh borang untuk mengumpul
maklumat.
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R 6-1. Cost Control Input Form for Business Systems Replacement
Project
Design Interface Process Customer Information
Description:
WBS#: 6.8.1.2
Assignments
SMC
Role:
PA
Availability:
Involved:
Role:
Availability:
Involved:
Role:
Availability:
Involved:
Role:
Availability:
6
Optimistic:
Effort (in hours)
Most Likely:
20
30
Pessimistic:
40
Plan
Effort:
30
5
Hrs
Days
Delay (Days):
Assumptions
Develop an operational process design for the Customer Information
interface from the Invoicing System to Oracle Receivables. This task will
accept as input the business/functional requirements developed during the
tactical analysis phase and produce as output a physical operational design,
which provides the specifications, required for code development.
Process Design Document - Technical
- Operation/Physical DFD
- Process Specifications
- Interface Data Map
Calculated
Plan
Duration
:
Description
Results / Deliverables
Revision Date:
Forecast
Hours per day
Responsible:
Revision:
- All business rules and issues will be resolved prior to this task.
- The ERD & data model for Oracle Receivables & any Oracle
extension required will be completed and available prior to this task.
- The ERD for the Invoicing System will be completed and available
prior to this task.
- Few iterations of the review/modify cycle will be required.
- Primarily a documentation task.
Dependencies
Predecessors (WBS#):
Successors (WBS#):
4.7
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Istilah Earned Value Management
• Planned value (PV), bhgn jumlah anggaran
kos yg dirancang utk digunakan pada aktiviti
dlm masa tertentu
• Actual cost (AC), jumlah kos direct dan
indirect yg digunakan dlm menyiapkan kerja
dalam aktiviti tertentu dlm masa tertentu
• The earned value (EV), peratus kerja yg telah
disiapkan darab nilai yg dirancangan
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Jadual 6-6. Earned Value Calculations for
One Activity After Week One
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Jadual 6-7. Formula Earned Value
Utk menganggar kos menyiapkan projek atau berapa
lama utk disiapkan berasaskan prestasi semasa,
bahagikan kos atau anggaran masa dgn indeks tertentu
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Petua untuk nombor EVA
• Nombor negatif utk varians kos dan
skedul menunjukkan masalah dlm
bhgn itu. Projek memakan lebih kos
atau mengambil masa lebih lama dr yg
dirancangkan.
• CPI and SPI < 100% menunjukkan
masalah
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R 6-2. Earned Value Calculations for a One-Year Project
After Five Months
Excel file
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Rajah 6-3. Carta Earned Value
Chart utk Projek selepas 5 bulan
Excel file
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Menggunakan Perisian utk
Membantu dalam Pengurusan Kos
• Hamparan adalah alat yg biasa digunakan untuk
merancang sumber, menganggar kos, taksiran
kos dan kawalan kos.
• Byk sykt menggunakan perisian aplikasi
kewangan yg lebih canggih dan terpusat untuk
maklumat kos.
• Perisian pengurusan projek mempunyai byk
ciri-ciri tentang kos.
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