【正文】 ? CPI = EV/AC– Schedule Performance Index (SPI)? SPI = EV/PVCost Control744Source: pmbok guide 2023 169。 2023 RobbinsGioia, Inc. SV Example? PV = $42,000? EV = $38,000? AC = $48,000? SV = EV – PV = $38,000 – $42,000 = $4,000 ? SV% = SV / PV = $4000 / $42,000 = = %Cost Control 741Source: pmbok guide 2023 169。 2023 RobbinsGioia, Inc. Work schedule to be acplishedPlanned Value (PV)Performance Measurement Baseline01000020230300004000050000600007000080000JANUARY FEBRUARY MARCH APRIL MAY JUNE JULYCURRENTPVBACCost ControlPVJANUARY 0FEBRUARY 2500MARCH 8000APRIL 13000MAY 42023JUNE 62023JULY 70700737Source: pmbok guide 2023 169。Required to acplish the CA objectives。 2023 RobbinsGioia, Inc. CA 1? WBS Element: ? OBS Element: ? CAM: ? Budget: ? Schedule: Control Account Example FrameFrame ShopMr. I. M. Smart$ 125,000Jan Jun 00Cost Control732Source: pmbok guide 2023 169。 2023 RobbinsGioia, Inc. Earned Value (EV)A method of measuring project performance by paring the amount of work planned with that actually acplished, in order to determine if cost and schedule performance are as plannedCost Control728Source: pmbok guide 2023 169。 2023 RobbinsGioia, Inc. Inputs? Cost baseline? Performance reports – Information on cost performance? Change requests – Oral or written requests to change the budget? Cost management planCost Control724Source: pmbok guide 2023 169。 2023 RobbinsGioia, Inc. Tools Techniques? Cost budgeting tools and techniques–Analogous estimating–Parametric modeling–Bottomup estimating–Computerized toolsCost Budgeting720Source: pmbok guide 2023 169。 2023 RobbinsGioia, Inc. Outputs (cont.)? Cost management plan– Describes how cost variances will be managed– Part of the overall project planCost Estimating716Source: pmbok guide 2023 169。 2023 RobbinsGioia, Inc. Inputs? WBS – Used to anize the cost estimates and to ensure that the cost of all identified work has been estimated? Resource requirements ? Resource rates – Unit rates for each resource ? Activity duration estimates – Affects cost estimates if project budget includes an allowance for the cost of financing (., interest)? Chart of accounts – Coding structure used by the anization to report financial information. Cost estimates must be assigned to the correct accounting category.Cost Estimating712Source: pmbok guide 2023 169。 2023 RobbinsGioia, Inc. Tools Techniques? Expert judgment – Expertise, provided by any group or individual, used to assess the inputs to this process– Other units within anization– Consultants– Professional and technical associations– Industry groups? Alternatives identification ? PM software – Used to anize resource pools, define resource availabilities and rates, and define resource calendarsResource Planning78Source: pmbok guide 2023 169。 2023 RobbinsGioia, Inc. Cost ManagementResourcePlanningPlanningCost BudgetingCostControlControllingCost Estimating 74Source: pmbok guide 2023 169。 2023 RobbinsGioia, Inc. Project Cost ManagementResource PlanningCost EstimatingCost BudgetingCost ControlProcesses required to ensure the project is pleted within the approved budget73Source: pmbok guide 2023 169。 2023 RobbinsGioia, Inc. Inputs? Work breakdown structure (WBS) – Identifies the project elements that require resources ? Historical information – Used to identify the types of resources that were required for similar work on previous projects ? Scope statement – Contains project justification and the project objectives, which need to be considered? Resource pool description – Description of resources available, if necessary, to work on a project? Organizational policies – Of the performing anization, regarding staffing and the rental and purchase of supplies and equipment? Activity duration estimatesResource Planning77Source: pmbok guide 2023 169。 2023 RobbinsGioia, Inc. Cost EstimatingInputs ? WBS? Resource requirements? Resource rates? Activity duration estimates? Estimating publications? Historical information? Chart of accounts? RisksTools Techniques? Analogous estimating? Parametric modeling? Bottomup estimating? Computerized tools? Other cost estimating methodsOutputs? Cost estimates? Supporting detail? Cost management plan711Source: pmbok guide 2023 169。 2023 RobbinsGioia, Inc. Outputs? Cost estimates – Quantitative assessments of the cost of resources (., units of currency or staff hours) ? Types of estimates– Order of magnitude (25% / +75%)– Budget estimate (10% / +25%)– Definitive estimate (5% / +10%)? Supporting detail– Description of estimated scope of work– Documentation of