第七章 项目成本管理 Chapter 7 Project Cost Management
7.0 Processes 四大过程
7.1 Plan Cost Mgmt.(P) - Documenting how to estimate and control costs.
7.1 规划成本管理 - 文档记录如何估算和控制成本（制定成本管理政策）。
7.2 Estimate Costs(P) - Calculating the finances needed to complete project activities.
7.2 估算成本 - 估算完成项目活动所需的资金。
7.3 Determine Budget(P) - Summing the costs of individual activities to generate the cost baseline.
7.3 制定预算 - 汇总每个具体的工作活动的成本，建立成本基准。
7.4 Control Costs(M) - Monitoring project costs and managing changes to the cost baseline.
7.4 控制成本 - 监督项目成本，管理成本基准变更。
"Estimate Costs" - Key Outputs 7.2 估算成本 主要输出
Cost Estimates - Probable costs required to complete project work(labor, materials, etc.)
成本估算 - 完成项目工作所需的近似成本（人力、物质材料等）。
Basis of Estimates - Details supporting the cost estimates.(e.g. method, assumptions, etc.)
估算依据 - 成本估算的详细依据（比如：估算方法，假设条件等）。
"Determine Budget" - Key Outputs 7.3 制定预算 主要输出
Cost Baseline - The approved budget: excludes management reserves; compared to the actuals.
成本基准 -除去管理储备的批准后预算；用来和实际花费做比较。
Project Funding Requirements - Outlines when costs must be paid(as funding may be incremental).
项目资金需求 - 说明成本在什么时间需要支付（项目中资金可能逐步到位）。
"Determine Budget" - Key Tools 7.3 制定预算 主要工具
Cost Aggregation - Adding estimates for work packages, then control accounts, and then the project.
成本汇总 - 将成本估算汇总到工作包，再汇总到控制账户，然后汇总到整个项目。
Data Analysis - Can include using "reserve analysis"(i.e. adding funds for unexpected events).
数据分析 - 包含使用“储备分析”（为未知的事情增加一部分资金）。
Historical Information Review - Reviewing historical information to help estimate total project cost.
历史信息审核 - 通过审核历史信息来帮助估算整体项目成本。
Funding Limit Reconciliation - Determining if funding will be available when expenses must be paid.
资金限制平衡 - 确定当花费必须支付时资金是否可以到位。
Financing - Acquiring funds for the project, which may come from external sources.
融资 - 为项目获取资金，通常可能来自外部资源。
"Control Costs" - Data Analysis 7.4 控制成本 数据分析方法
Earned Value Analysis(EVA) 挣值分析
- Planned Value(PV) - The authorized budget assigned to an activity, not including reserve.
- 计划价值PV - 为某个项目活动所分配的预算，不含储备。
- Earned Value(EV) - The budget associated with the work that has been completed("earned").
- 挣值EV - 工作完成部分所对应的预算。
- Actual Cost(AC) - The total cost incurred to accomplish the work that EV measured.
- 实际成本AC - 挣值衡量时所花费的实际成本。
Variance Analysis 偏差分析
- Schedule Variance(SV) SV = EV - PV The amount you are ahead or behind schedule.
- 进度偏差SV SV = EV - PV 领先或落后计划进度的程度。
- Cost Variance(CV) CV = EV - AV The amount you are under or over budget.
- 成本偏差CV CV = EV - AV 结余或超支的程度。
- Schedule Perf.Index(SPI) SPI = EV / PV Your schedule efficiency ratio.
- 进度绩效指数SPI SPI = EV / PV 体现进度完成效率的比值。
- Cost Perf.Index(CPI) CPI = EV / AC Your cost efficiency ratio.
- 成本绩效指标CPI CPI = EV / AC 体现成本效率的比值。
Trend Analysis 趋势分析
- Budget at Completion(BAC) - The total planned value(PV) for the project.
- 完工预算BAC - 项目计划价值的总和。
- Estimate to Completion(ETC) - The forecasted amount needed to finish remaining project work.
- 完工尚需估算ETC - 完成剩余项目工作的预测价值。
- Estimate at Completion(EAC) - The forecasted amount spent on the entire project.
- 完工估算EAC - 完成整个项目的预测价值。
EAC = AC + ETC
EAC = AC + (BAC - EV)
EAC = BAC / CPI
EAC = AC + [(BAC - EV) / (CPI * SPI)]
To-Complete Performance Index(TCPI) 完工尚需绩效指标TCPI
- The cost performance (CPI) needed to meet your goal
- 成本绩效需要能满足你的项目目标
- Considers the cost to finish the outstanding work and your remaining budget.
- 需考虑未完成的工作所需的成本和剩余预算。