您好,欢迎访问三七文档
1、Chapter7:ProjectCostManagementInformationTechnologyProjectManagement,FourthEditionChapter7:ProjectCostManagementTheImportanceofProjectCostManagementBasicPrinciplesofCostManagementCostEstimatingCostBudgetingCostControlUsingSoftwaretoAssistinCostManagement3InformationTechnologyProjectManagement,FourthEditionTheImportanceofProjectCostManagementITprojectshaveapoortrackrecordformeetingbudgetgoals.The2003CHAOSstudiesshowedtheaveragecostoverrun(theadditionalpercentageordollaramountbywhichactualcosts。
2、exceedestimates)was43percent.U.S.lost$55billioninITprojectsin2002fromcancelledprojectsandoverrunscomparedto$140billionin1994.4InformationTechnologyProjectManagement,FourthEditionWhatWentWrong?AccordingtotheSanFranciscoChronicle’sfront-pagestory,“ComputerBumblingCoststheState$1Billion,”thestateofCaliforniahadaseriesofexpensiveITprojectfailuresinthelate1990s,costingtaxpayersnearly$1billion…Itwasironicthatthestatethatwasleadinginthecreationofcomputerswasalsothestatemostbehindinusingcomputertechnol。
3、ogytoimproveitsservices.TheInternalRevenueService(IRS)managedaseriesofprojectfailuresthatcosttaxpayersover$50billionayear—roughlyasmuchmoneyastheannualnetprofitoftheentirecomputerindustry.ConnecticutGeneralLifeInsuranceCo.suedPeopleSoftoveranabortedinstallationofafinancesystem.5InformationTechnologyProjectManagement,FourthEditionWhatisCost?Costisaresourcesacrificedorforegonetoachieveaspecificobjective,orsomethinggivenupinexchange.Thereasonsofcostoverrun:TheoriginalcostestimatesforITprojectsar。
4、elowtobeginwithorbasedonveryunclearprojectrequirementsNotemphasizingtheimportanceofrealisticprojectcostestimatesfromtheoutset.Manyinformationtechnologyprofessionalsthinkpreparingcostestimatesissjobofaccountants.Preparinggoodcostestimatesisaverydemanding,importantskillthatallinformationtechnologyprofessionalsneedtoacquire.Manyinformationtechnologyprojectsinvolvenewtechnologyorbusinessprocesses.Costgrowandfailurearetobeexpected?Wrong.Usinggoodprojectcostmanagementcanchangethisfalseperception.。
5、6InformationTechnologyProjectManagement,FourthEditionWhatisProjectCostManagement?Projectcostmanagementincludestheprocessesrequiredtoensurethattheprojectiscompletedwithinanapprovedbudget.Itisprojectmanager’sjobtosatisfyprojectstakeholderswhilecontinuouslystrivingtoreduceandcontrolcosts.ProjectCostManagementProcessesCostestimating:Developinganapproximationorestimateofthecostsoftheresourcesneededtocompleteaproject.Costbudgeting:Allocatingtheoverallcostestimatetoindividualworkitemstoestablishab。
6、aselineformeasuringperformance.Costcontrol:Controllingchangestotheprojectbudget.Chapter7:ProjectCostManagementTheImportanceofProjectCostManagementBasicPrinciplesofCostManagementCostEstimatingCostBudgetingCostControlUsingSoftwaretoAssistinCostManagement8InformationTechnologyProjectManagement,FourthEditionBasicPrinciplesofCostManagementMostmembersofanexecutiveboardhaveabetterunderstandingandaremoreinterestedinfinancialtermsthanITterms,soITprojectmanagersmustspeaktheirlanguage.Profitsarerevenuesm。
7、inusexpenses.Lifecyclecostingconsidersthetotalcostofownership,ordevelopmentplussupportcosts,foraproject.Cashflowanalysisdeterminestheestimatedannualcostsandbenefitsforaprojectandtheresultingannualcashflow.Tangiblecostsorbenefitsarethosecostsorbenefitsthatanorganizationcaneasilymeasureindollars.Intangiblecostsorbenefitsarecostsorbenefitsthataredifficulttomeasureinmonetaryterms.Directcostsarecoststhatcanbedirectlyrelatedtoproducingtheproductsandservicesoftheproject.9InformationTechnologyProje。
8、ctManagement,FourthEditionBasicPrinciplesofCostManagementIndirectcostsarecoststhatarenotdirectlyrelatedtotheproductsorservicesoftheproject,butareindirectlyrelatedtoperformingtheproject.Sunkcostismoneythathasbeenspentinthepast;whendecidingwhatprojectstoinvestinorcontinue,youshouldnotincludesunkcosts.Learningcurvetheorystatesthatwhenmanyitemsareproducedrepetitively,theunitcostofthoseitemsdecreasesinaregularpatternasmoreunitsareproduced.Reservesaredollarsincludedinacostestimatetomitigatecostris。
9、kbyallowingforfuturesituationsthataredifficulttopredict.Contingencyreservesallowforfuturesituationsthatmaybepartiallyplannedfor(sometimescalledknownunknowns)andareincludedintheprojectcostbaseline.Managementreservesallowforfuturesituationsthatareunpredictable(sometimescalledunknownunknowns).10InformationTechnologyProjectManagement,FourthEditionCostofSoftwareDefectsItisimportanttospendmoneyup-frontonITprojectstoavoidspendingalotmorelater.Chapter7:ProjectCostManagementTheImportanceofProjectCostMa。
10、nagementBasicPrinciplesofCostManagementCostEstimatingCostBudgetingCostControlUsingSoftwaretoAssistinCostManagement12InformationTechnologyProjectManagement,FourthEditionCostEstimatingProjectmanagersmusttakecostestimatesseriouslyiftheywanttocompleteprojectswithinbudgetconstraints.It’simportanttoknowthetypesofcostestimates,howtopreparecostestimates,andtypicalproblemsassociatedwithITcostestimates.13InformationTechnologyProjectManagement,FourthEditionTypesofCostEstimates14InformationTechnologyProjec。
本文标题:7成本管理
链接地址:https://www.777doc.com/doc-449576 .html