AI HOC M TP.

HCM Trung tm CPA Lp Gim c d n

KIEM SOAT TIEN TRNH D AN theo tuyn tnh

Giang vien: TS. Lu Trng Van

Bin son v ging: TS. Lu Trng Vn

T VN
Trong trng hp khi lng cng vic c o lng bi 1 n v duy nht th cc ng cong S s suy bin thnh ng thng. Lc ny chng ta vn dng phng php EVM kim sot tin trnh d n Chng ta thng gp tnh hung ny khi ch u t trc tip qun l tt c cc nh thu ph

Bin son v ging: TS. Lu Trng Vn

GIA THIET
1. Mot d an phc tap co the c phan chia thanh
cac goi cong viec (WP) oc lap va n gian 2. WP xem nh khong rut ngan hoac keo dai thi gian thc hien cong viec, tc la tien trnh cong viec la tuyen tnh. 3. So lng cong viec a hoan thanh co the c o lng chnh xac va nhanh chong 4. Chi ph hang ngay cho WP la co the c tnh toan t gi nhan cong, gi thue thiet b, gi vat lieu.

Bin son v ging: TS. Lu Trng Vn

TOM TAT BAI TOAN

c lng (Ban au, theo hp ng):
20 ngay (Tien o a hoach nh (PS, Planned Schedule)) 50,000 m2 (Cong viec a hoach nh (PW, Planned Work)) $60,000 (Chi ph a hoach nh (PC, Planned Cost))

Tien trnh d an en hom nay (ang dien ra, theo thc t ghi nhn c)
5 days (Tien o thc te (AS, Actual Schedule)) 16,000 m2 (Cong viec thc te (AW, Actual Work)) $18,000 (Chi ph thc te (AC, Actual Cost))
Bin son v ging: TS. Lu Trng Vn

YEU CAU 1: xc nh BCWStt

Da vao thu tuc tng t nh a dung e phan tch cac ng cong S: Dng quy tc tam sut Theo nh ngha: BCWS l gi tr d n d kin t c ti mt thi im no nu nh thu lm ng tin d kin. iu ny cng ng ngha: BCWS cng l s tin m ch u t phi chi cho nh thu cn c vo hp ng nu nh thu thc hin ng tin d tr
Bin son v ging: TS. Lu Trng Vn 5

YEU CAU 1: xc nh
Cn c vo hp ng, CT s chi $PC cho nh thu sau 20 ngy lm vic $PC ($60,000) PS (20 ngy)

?=BCWStt

AS (5 ngy)

AS BCWStt = PC * PS
Bin son v ging: TS. Lu Trng Vn 6

YEU CAU 2: xc nh BCWPtt

Theo nh ngha: BCWP l gi tr d n thc t t c ti mt thi im no . iu ny cng ng ngha: BCWP cng l s tin m ch u t phi chi cho nh thu cn c vo khi lng cng vic thc t t c v hp ng

Bin son v ging: TS. Lu Trng Vn

YEU CAU 2: xc nh BCWPtt

Cn c vo hp ng, CT s chi $PC cho nh thu ng vi khi lng PW $PC ($60,000) PW (50,000 m2)

?=BCWPtt

AW (16,000 m2)

AW BCWPtt = PC * PW
Bin son v ging: TS. Lu Trng Vn 8

YEU CAU 3: xc nh ACWPtt

Theo nh ngha: ACWPtt = AC

Bin son v ging: TS. Lu Trng Vn

YEU CAU 4: xc nh chi ph d bo lc hon thnh v thi im d n c th hon thnh

Chi ph d bo lc hon thnh (FC = Forecasting cost) Nh thu chi $AC hon thnh cng vic AW, do : $AC ($18,000) AW (16,000 m2)

?=FCtt

PW (50,000 m2)

AC FCtt = PW * AW
Bin son v ging: TS. Lu Trng Vn 10

YEU CAU 5: xc nh chi ph d bo lc hon thnh v thi im d n c th hon thnh

Tin d bo lc hon thnh (FS = Forecasting schedule) Nh thu thc hin cng vic AW trong vng AS(ngy), do : AW (16,000 m2) AS (5 ngy)

PW

?=FStt ( ngy)

AS FStt = PW * AW
Bin son v ging: TS. Lu Trng Vn 11

YEU CAU 5: xc nh chi ph d bo lc hon thnh v thi im d n c th hon thnh

Chi ph thc t d bo lc hon thnh (FC) = $56,250 C = PC FC = $3750 Tin d bo lc hon thnh (FS) = 15.63 ngy S = PS FS = 4.38 ngy # 4 ngy

Bin son v ging: TS. Lu Trng Vn

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CAC IEM QUAN TRONG CAN NH

Ky thuat nay lam viec tot nhat vi nhng WP ngan han va c nh ngha ro va toc o thc hien WP la tang hoac giam khong ang ke. Tien trnh cua cong viec phai c o lng de dang. Thi iem ket thuc a c d bao hau nh co y ngha hn la tnh trang hien hanh cua d an
Bin son v ging: TS. Lu Trng Vn 13

Bi tp v nh (khng cn np) S dng ngn ng b ngoi v da trn cc kt qu xc nh (SVtt, SPItt, CVtt, CPItt, FC, C, FS, S), bn hy vit mt bo co gi ch u t v tin trnh thc hin d n trong bi ging ny ngy th 5.

Bin son v ging: TS. Lu Trng Vn

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