The document discusses key aspects of project cost management including the importance of cost management given that many IT projects exceed their initial cost estimates. It defines what is meant by cost and project cost management, outlining the key processes involved - resource planning, cost estimating, budgeting, and cost control. It provides examples of cost estimating techniques like top-down, bottom-up, and parametric estimating. It also discusses earned value management as an important tool for cost control and provides an example template for collecting project performance data.

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2. 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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3. 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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4. Proses Pengurusan Kos Projek
 Perancangan sumber
 tentukan apa sumber (people, equipment & materials) dan kuantiti
yg perlu digunakan
 Output: list of resource requirement
 Anggaran kos
 membangunkan anggaran kos dan sumber yg diperlukan utk
menyiapkan projek
 Output: cost estimates, supporting detail, cost mgmt plan
 Belanjawan kos:
 mengagihkan kos keseluruhan kepada butir kerja individu untuk
tentukan baseline (utk mengukur prestasi)
 Output: cost baseline
 Kawalan kos:
 mengawal perubahan kepada belanjawan projek
 Output: revised cost estimates, budget updates, corrective action,
estimate at completion and lesson learned.
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5. 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(money that has been spent in the past)
sepatutnya tidak jadi kriteria dalam pemilihan projek
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6. 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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7. 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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8. 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 kos projek diuruskan
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9. 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
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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How Accurate
–5%, +10%
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10. 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

Less accurate but easy to compute
Bawah-atas: anggarkan butir kerja individu dan
jumlahkan utk dapatkan jumlah anggaran

More accurate but time-consuming, use WBS to derive the
cost
Parametrik: gunakan sifat-sifat projek dalam model
matematik untuk menganggar kos
Ex, line of source codes cost $n.
 Used function points like number of update, outputs

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11. Table 7.2: Surveyor Cost Estimate
Prepared by:
#Date:
Units
/Hrs.
Cost/
Unit/Hr.
Subtotals
WBS Level 1
Totals
% of
Total
WBS Items
1. Project Management
$306,300
$76,000
$75
100
$600
$253,540
17%
$60,000
4
$4,000
$16,000
3. Software
3.1 Licensed software
13%
$66,300
2. Hardware
2.2 Servers
5%
$144,000
Contractors (10% of software development and testing)
2.1 Handheld devices
$69,000
$96,000
1920
1.2 Project team members
$100
40%
$202,400
960
5%
$614,000
1.1 Project manager
20%
100
$200
3.2 Software development*
$20,000
$594,000
4. Testing (10% of total hardware and software costs)
$69,000
5. Training and Support
5.1 Trainee cost
100
$500
$50,000
5.2 Travel cost
12
$700
$8,400
1920
$75
$144,000
5.3 Project team members
6. Reserves (20% of total estimate)
$253,540
Total project cost estimate
$1,521,240
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12. 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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13. COCOMO

14. Steps In Calculating FP
1. Count the information domain values.
2. Assess the complexity of the values.
3. Calculate the raw FP (see next table).
4. Rate the complexity factors to produce the
complexity adjustment value (CAV)
5. Calculate the adjusted FP as follows:
FP = raw FP x [0.65 + 0.01 x CAV]
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15. 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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16. Category
Objective
Scope
Assumptions
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
•
•
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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17. FY95
FY97
($000)
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
FY96
($000)
($000)
992
500
(595)
(397)
0
0
0
205
0
205
500
200
905
8 Year Internal
Rate of Return
Future Annual
Costs/Savings
($000)
905
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)
Savings
Mainframe
Finance/Asset/PM
IS&T Support/Data Entry
Interest
Total Savings
Net Cost (Savings)
3 Year
Total
($000)
(483)
(1160)
(384)
(25)
(2052)
(584)
(1320)
(472)
(25)
(2401)
(597)
(2320)
(800)
(103)
(3820)
3821
328
5054
(3250)
35%
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18. Belanjawan Kos
Belanjawan kos melibatkan pengagihan anggaran kos
projek kepada butir kerja individu dan menyediakan
baseline kos
Bergantung kepada WBS
Tujuan utama – sediakan anggaran belanjawan dan
menghasilkan cost baseline (planning + changes) untuk
mengukur projek performance.
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19. Budget Category
Headcount (FTE)
Estimated Costs
13
Compensation
$1,008,500
Consultant/Purchased
Services
$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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20. 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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21. 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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22. Description:
WBS#: 6.8.1.2
Design Interface Process Customer Information
Assignments
SMC
Role:
PA
Revision Date:
Forecast
Hours per day
Responsible:
Revision:
Availability:
Optimistic:
Most Likely:
Involved:
Role:
Availability:
Involved:
Role:
Role:
Availability:
Pessimistic:
40
Results / Deliverables
30
5
Hrs
Days
Delay (Days):
Assumptions
- 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#):
Process Design Document - Technical
- Operation/Physical DFD
- Process Specifications
- Interface Data Map
Plan
Effort:
Plan
Duration
:
Description
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.
Calculated
20
30
Availability:
Involved:
6
Effort (in hours)
Successors (WBS#):
4.7
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23. 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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25. 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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26. 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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27. Excel file
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28. Excel file
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29. 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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30. Exercise
Project XYZ has a total planned value (PV) of RM 13,
100 and earned value (EV) of RM 12, 300. If the
project goes as planned, it will finish in nine months
and cost RM 75, 000. After three months have
elapsed, the project manager reports that the actual
cost (AC) has reached the total of RM 19, 560.
What is the cost variance, schedule variance, cost
performance index (CPI), and schedule performance
index (SPI) for the project?
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