برآورد هزينه ها

 بخش 1 : مباني و تعاريف !   

‌برآورد دقيق از هزينه هاي پروژه بخشي ضروري از اركان اصلي كنترل ومديريتي است .

دليل واضح انجام برآورد هزينه ها كمك به تصميمات مربوط به قيمت گذاري است ولي اين

به معني همه كار نيست . برآورد هزينه اغلب براي تمام پروژه هاي بازركاني مشتمل بر

پروژه هاي درون سازماني و پروژه هايي كه بدون بهاي قطعي فروخته مي شوند لازم است .

برنامه ريزي  ، پيش - تخصيص دادن منابع پروژه ، برقراري بودجه براي منابع مالي ،

كنترل نيروي انساني و هزينه و اندازه گيري دستيافتهاي پروژه در مقابل كارآيي مورد

نظر همگي نيازمند تهية برآوردهايي سالم هستند .

مباني و تعاريف ضروري هزينه ها

در چرخه هاي حسابداري معمولا" چنين استنباط شده است كه كلمة ‘‘ هزينه ‘‘ هرگز نبايد

به تنهايي بدون صفات كيفي بكار رود. بايد بطور دقيق روشن گردد كه چه نوع هزينه اي

مورد نظر است . طرق بسياري را مي توان در اعمال هر هزينه توصيف كرد ، ولي در محدودة

اين فصل ، لازم است برخي واژه هايي كه بر آورد كنندة هزينه است و مدير پروژه بايد

از آن آگاه باشد را چارچوب بندي كنيم . نيازي نيست كه لغات خود توصيفي چون " هزينه

هاي  نيروي انساني " يا " هزينه هاي مواد " و... را شرح دهيم ، فهرست زير محدودبه

چند واژة ضروري است كه ممكن است براي خوانندگان آشنا نباشد . واژه ها بر اساس حروف

الفباي انگليسي مرتب شده اند .

هزينه يابي جذبي Absorption Costing

به بازيافت سربار نگاه كنيد

هزينه هاي  تحت خطي      below- the-line cost

اين واژه به عنوان نامي انتخابي براي فوق العاده هاي بسياري كه در ابتداي برآورد

هزينة كلي و پايه  به آن اضافه ميشود بكار ميرود . اين هزينه ها ميتوانند شامل

ملاحظاتي براي افزايش هزينه، افت و خيز نرخ ارز و ساير ملاحظات بيشتر باشد.

افزايش هزينه ها Cost Escalation

افزايش هزينه ، افزايش در هر يك از اجزاي هـــزينه هاي پروژه  است در زمانيكه هزينه

آن جزء بين دو تاريخ متفاوت ( مثلا ، زمان حال و دو سال بعد )  . بدليل افزايش حقوق

و دستمزد و فشارهاي ناشي از تورم بر بهاي پرداخت شده براي مواد و قطعات خريداري شده

، افزايش هزينه اغلب با نرخ درصد ساليانه بيان مي گردد .

هزينه هاي مستقيم  Direct Costs

هزينه ها يي كه به طور مستقيم به يك كار يا بخشي از تجهيزات پروژه نسبت داده مي

شوند ، هزينه هاي مستقيم نام دارند . لذا اگر شخصي دو ساعت را صرف ساخت يك قطعة

مركب كه اختصاصا" مي تواند به عنوان ملزومات يك پروژة مجزا شناخته شود صرف كند

آنگاه هزينة زمان صرف شده توسط شخص هزينه اي مستقيم خواهد بود و مي تواند به اين

عنوان ثبت شده وبراي پروژه مطالبه شود .

هزينه هاي كارخانه اي   factory costs

  قابل اعمال براي پروژه هاي ساخت و توليد ، هزينة كارخانه اي هزينة يك كار يا

پروژه پيش از اضافه كردن اضافه بها  براي سود( مبلغ مربوط به سود ) است . اين هزينه

مشتمل بر تمام هزينه هاي مستقيم و غير مستقيم نيروي انساني ، مواد و مخارج مي باشد

. البته با هزينه هاي طراحي اغلب به عنوان هزينه هاي غير مستقيم توليد برخورد مي

گردد. ولي بدليل اين كه مثال يك پروژة طراحي و ساخت يكي از اجزاء خاص توليد براي

يكبار است ، هزينه هاي طراحي مهندسي مي توانند مستقيما" وابسته شده و براي كار

مطالبه شوند .

هزينه هاي ثابت  fixed costs

هزينه هايي ثابت ناميده مي شوند كه بدون تغيير باقي بمانند و حتي وقتي كه حجم كار

بين صفر تا حداكثر تغيير مي كند نيز صرف شوند . اين هزينه ها شامل هزينه هايي چون

حقوق مديريت ، حقوق پرسنل اجرايي ، كرايه ، نرخ دارايي ، ماليات شغلي ، گرمايش ،

بيمه و غيره باشد . هزينه هاي ثابت اغلب مي توانند با هزينه هاي غير مستقيم (

سربار) برابر فرض شوند .

هزينه هاي غير مستقيم ( هزينه هاي سربار - سربار ) indirect  costs 

 تدارك و مكان يابي يك كارخانه يا دفتر مديريت عمومي و اجرايي ، گرمايش ، روشنايي ،

نگهداري و غيره همگي هزينه هايي هستند كه عموما" در روند اجراي يك فعاليت بايد

متحمل آن گرديم . با اين وجود اين هزينه ها نمي توانند بطور مستقيم در هر كار يا

پروژه اي يكسان باشند ، بنابراين هزينه هاي غيرمستقيم ناميده مي شوند . اين هزينه

ها مي توانند شامل هزينه هاي مخارج كارگران و مواد باشند . به اين هزينه هاي غير

مستقيم اغلب هزينه هاي سربار اطلاق مي گردد وبراي سادگي به آنها " سربار " مي گويند .

توجه كنيد كه تدارك تسهيلات كارگاهي براي يك پروژة ساختماني ، كه ابتدا مي تواند

شامل جايابي و خدماتي باشد كه بايد به عنوان هزينه هاي غيرمستقيم به دفتر اصلي يا

دفتر شهر ارجاع شوند و به عنوان هزينه هاي مستقيم طبقه بندي شوند و به همين دليل

اين هزينه ها اختصاصا" براي پروژة مورد نظر تهيه شده و تنها مي توانند براي آن

پروژة در نظر گرفته شده مطالبه شوند .

تفاوتهاي خاصي بين شركتها در تفسير هزينه هاي مستقيم و غير مستقيم وجود دارند . به

عنوان مثال  برخي از شركتها هزينة چاپ نقشه براي پروژه ها را نيز مطالبه كرده و

آنها را با صدور صورتحساب براي مشتزي پوشش مي دهند.ساير شركتها ممكن است چنين هزينه هايي را به عنوان هزينه هاي غير مستقيم در نظر بگيرند و آنها را به صورت سربارمطالبه نمايند .برخي اوقات طبقه بندي هزينه ها تحت عنوان هزينه هاي مستقيم يا

غير مستقيم حتي از پروژه اي به پروژة ديگر متفاوت است و بستگي به اين دارد كه هر

مشتري چه چيزي را به عنوان هزينة مستقيم دز نظر گرفته  است .

برآوردكنندگان هزينه و مديران پروژه بايد در اين زمينه كه چه چيزهايي هزينه هاي

مستقيم و غغير مستقيم را در شركت تشكيل مي دهند آگاهي داشته و نيز بايد به هر پيش

بيني خاصي كه در پيشنهاد يا قرارداد هر پروژه موجود است توجه كنند .

اگرچه  هزينه هاي مستقيم  غالبا هزينه هاي ثابت هستند اما مي توانند شامل بخشي از

هزينه هاي متغير باشند . نگهداري يك ادارة مركزي دائمي جزو هزينه هاي ثابت غير

مستقيم در نظر گرفته خواهد شد چرا كه اين ادارة مركزي صرفنظر از جهش حجم كاري اين

هزينه را بوجود مي آورد . اجاره كردن يك دفتر موقتي براي كاركنان در بخشهاي اجرايي

، يك هزينة متغير است ، بطوريكه تعدادشان بستگي به حجم كاري داشته و مديريت مي

تواند بطور دلخواه تصميم به افزايش يا كاهش تعداد كاركنان موقتي ( و همينطور هزينه

هاي آنها ) بگيرد . طبقه بندي هزينه هاي سربار به هزينه هاي ثابت و متغير در بسياري

از مباحث موجود در اين كتاب مناسب نيست ، ولي در صنايع فرآيندي و توليدي به عنوان

يك عامل كنترل بها ي مرتبط با سوددهي و حجم توليد بسيار با اهميت است . با اين حال

در تمام كارهاي مشتمل بر پروژه هاي صنعتي ، مديريت خواهان كاهش هرچه مقدور تر هزينه هاي سربار خواهد بود ، چرا كه هزينه هاي سربار زياد بخت شركت را براي رقابت در

بازار مصرف كاهش مي دهد . اين وقتيكه ساده ترين و سريعترين صرفه جويي مي تواند

انجام گيرد در مورد هزينه هاي سربار متغير نيز صدق مي كند .

بـار نيـروي كــار Labor burden

بار نيروي كار ميزاني است كه _ اغلب به صورت يك درصد توصيف مي گردد_ به كاركنان

اصلي ساعتي يا هفتگي اضافه مي شود تا جبران تعطيلي ، وقوع احتمالي بيماري يا ساير

غيبت ها را بنمايد ، و مقادير بر حسب سرمايه  بوسيلة كارفرما به عنوان سود كاركنان

يا بر اساس قانون  قابل پرداخت است .( براي مثال در انگلستان اين ميزان مشتمل بر

سهم ماليات و بيمة ملي كارفرما است ).

بــار مـــواد Material burden

مواديكه براي يك پروژه خريداري مي شوند، كه به خودي خود به عنوان هزينه هاي مستقيم

در نظر كرفته مي شوند ، به نوعي بوسيلة پيمانكاران به منظور پوشش هزينه هاي نظارت و

حمل آنها با اضافه بها محاسبه مي شوند .

اين اضافه بها اغلب از 15 درصد يا كمتر براي اقلام خيلي بزرگ كه مستقيما به كارگاه

حمل مي شوند تا 25 درصد براي مقادير كم هزينه كه هزينه هاي حمل مرتبط با مقاديرشان

زياد است تغيير مي كنند . متداول ترين نرخ براي بارمواد 15 درصد است .

هـزينه هاي سـربـار overhead costs _ نگاه كنيد به هزينه هاي غير مستقيم .

بازيـافت هزينه هاي سربــار  overhead recovery

اكثر سيستمهاي هزينه يابي پروژه ها بر مبناي مطالبة نيروي انساني مستقيم ( شامل بار

نيروي انساني ) ، بصورت حاصلضرب زمان ثبت شدة هر كار در هزينة استاندارد ساعتي مورد

نياز براي هر رده عمل مي كنند. آنگاه يك مقدار نسبي( اغلب به عنوان يك نرخ درصدي ) 

مي تواند به اين هزينة نيروي انساني اضافه شود تا بخشي از هزينه هاي سربار غير

مسثقيم شركت را پوشش دهد .

در برخي صنايع ، نرخ سربار مي تواند تا 100 % ، 200 %   و حتي بيشتر برسد ( به

عنوان مثال ، در شركتهايي با سطح تحقيق و توسعة منابع بسيار بالا ) . در صنايع

متمركز بر نيروي انساني ، با تحقيق و توسعة اندك و بدون سطح مقدماتي بالا ، نرخ

سربار ممكن است 50 درصد يا بيشتر باشد . از آنجا كه موقعيت شركتها( حتي جاييكه كار

مشابهي را انجام ميدهند ) بطور قابل ملاحظه اي از يكي به ديگري متفاوت است براي

مثالهاي اين كتاب نمي توان ميزان نمونه اي عنوان نمود . شركتي كه مي كوشد هزينه هاي

غير مسثقيم خود ( و نرخ سربار خود ) را به حداقل برساند آشكارا موقعيت قابل رقابتي

از نظر هزينه و قيمت داراست .

اين روش بازيابي هزينه هاي سرباز به عنوان ‘‘ وصول ‘‘ در هزينه هاي مستقيم نيروي

انساني هزينه يابي جدبي نام دارد. مقرر كردن نرخ  يك كار حسابداري كه خواهان مهارت

و ادراك است ميباشد . حصول پاسخ صحيح بستگي به پيش بينيهاي دقيق حجم و برآورد و

كنترل هزينة سربار موثر دارد .

 اگر حجم كاري برنامه ريزي شده جنبة عيني نداشته باشد ، نيروي مستقيم كمتري مي

تواند هزينه شده تا در كاهش مشابهي در بازيافت برنامه ريزي شده نتيجه بخش باشد .

وقتي چنين چيزي رخ مي دهد شرايط موجود ‘‘ سربار تحت بازيافت  ‘‘ نام دارد .

هزينة اوليه Prime cost

جمع همة هزينه هاي مورد نياز براي يك كار خاص يا يك پروژه ( نيروي انساني مستقيم

بعلاوة مواد مستقيم بعلاوة مخارج مستقيم ) اغلب هزينة اوليه ناميده مي شود .

هزينه هاي استاندارد Standard costs

برآورد بودجه و محاسبه و گزارش دهي هزينه براي هر فعاليت يا پروژة در دست اجرا 

وقتي كسل كننده و غير فابل انجام خواهد بود كه از تمام نرخهاي مختلف پرداختي به

اشخاص استفاده شود . براي مثال در مهندس با كارايي مشابه و عنوان كاري يكسان ممكن

است دو حقوق مختلف دريافت كنند . چنين اختلافهايي به دلايل بسيار معتبري مي توانند

در هر سطحي از مديريت يا نيروي كار رخ دهند . برآورد كنندة هزينه به هيچ وجه نمي

تواند افرادي كه ماهها يا سالها بعد از برآورد هزينه آغاز به كار كرده و در كارها دخيل خواهند شد را مشخص كند . حتي اگر بتوان نامها را  مشخص كرد ، هيچ تضميني براي اينكه همان افراد آن كار را انجام دهند وجود ندارد .

راه حل خوبي كه براي اين مسئله وجود دارد تطبيق با هزينه هاي استاندارد است .

 براي هزينه هاي نيروي انساني ، قدم اول طبقه بندي افراد بر مبناي چند قاعدة مناسب

است ( اغلب بر مبناي كاري كه انجام مي دهند و سطح كلي آنها در ساختار حقوقي ) است .

براي مثال در اينجا طبقه بندي كه يك شركت براي  كاركنان دفتر مركزي خود در پروژه

هاي سرمايه اي  شامل پروژه هاي  مهندسي ، خريد و مديريت ساختمان انجام داده است

آورده شده است :

      رتبــه مـشمـوليـن تـوضيــحــات

      1- روساي شركت ، مديران قسمتها و كاركنان متخصص مشاور صف

      2- مديران پروژه ها و مديران دوايرشامل مهندسين كلية تخصصهاي مهندسي

      3- مهندسين پروژه و مهندسين ارشدبدون توجه به تخصصهاي مهندسي

      4- مهندسين پايين رتبـهبدون توجه به تخصصهاي مهندسي

      5- گروه دفتر طراحي راهبرها و بازبين ها

      6- نقشه كش ها و طراحــــان 

      7- كاركنان اجراييشامل مامورين خريد ، كارمنــــــدان بازرگـاني منشي ها

      كاركنـان دفـتري وكلية كاركناني كه در خدمات اجرايي مشغولند و بدون توجه به

      ارشديت يا حقوق آنها بهتر است كه تعداد طبقات متفاوت در حداقل نگه داشته شوند ( در صورت امكان كمتر از 10 طبقه). حسابداران هزينة ميانگين حقوقي را براي آنها در هر رتبة استانداردي تعيين مي كنند . آنگاه همة برآوردها و كارهاي واقعي با استفاده از اين رتبه ها و نرخ هاي استاندارد ، هزينه يابي مي شوند . چون استانداردها در حدود بخش حسابداران محاسبه مي شوند ، اين روش همچنين مزيت حفظ اسرار درآمدي اشخاص را داراست : برآوردكنندگان هزينه ها و كاركنان اجرايي چروژه تنها نيازمند داشتن نرخ هاي استاندارد جاري هستند . با اين وجود نرخهاي استاندارد به خودي خود بايد محرمانه تلقي شوند ( براي مثال ممكن است كه توسط رفيب مورد استفاده قرار گيرند ).

هزينه هاي  متغير Variable costs

هزينه هاي متغير ، هزينه هايي هستند كه در يك نرخ به سطح فعاليت كاري بستگي دارند .

اين هزينه ها بطور نمونه منحصر به هزينه هاي مستقيم مي شوند ولي ممكن است محتويات

كوچك غير مستقيمي داشته باشند .

مغايرت هزينه ها  Cost variance

يك اختلاف هزينه به هر انحراف اندازه گيري شده بين هزينه هاي برآورد شده ، برنامه

ريزي شده ويا بودجه بندي شده و هزينه هاي اندازه گيري شده براي عملكرد مطابق برنامه

اطلاق ميگردد . اين مغايرتها بخصوص در گزارشهاي هزينه اي اهميت دادند چرا كه قوانين

گزارش دهي يا مديريت را بلا استثناء برآورده مي سازد . واژة مغايرت همچنين در هزينه

يابي استاندارد براي تشريح خطاهايي كه بايد كوچك بوده و حاصل بكارگيري ميانگين هاي

محاسبه شده است ، بكار مي رود . خطاهايي كه وقتي هزينه يابي  دستمزدها و دفتر كل

خريد بطور دوره اي با هزينه يابي پروژه تطبيق داده مي شوند آشكار مي گردند .

مغايرتها بخصوص در مديريت پروژه مفيد هستند ، چرا كه خطاها را مشخص نموده و مباني

مديريت را بلا استثنا برآورده ميكنند .

  آقاي علوي جزئيات بيشتر راجع به نحوه بر گزاري اين آزمون خواسته اند كه جهت آشنايي

بيشتر علاقمندان؛ توضيحات بيشتر به شرح زير تقديم مي‌گردد:

 هدف :

اندازه گيري دانش داوطلبين درباره پيکره دانش مديريت پروژه PMBOK®/Guide و نحوه بکارگيري اين دانش در موقعيت هاي واقعي

مواد لازم جهت کسب گواهي نامه PMP

1-تحصيلات

2- تجربيات در زمينه مديريت پروژه

3- وفاداري بر اصول اخلاقي حرفه اي مديريت پروژه

4-  شرکت در آزمون PMP

شرايط تحصيلي و تجارب جهت شرکت در آزمون

الف : مدرک شرکت در حداقل 35 ساعت دوره آموزش حضوري مرتبط با مديريت پروژه و مورد تاييد PMI

ب :مدرک ليسانس يا معادل

حداقل 4500 ساعت تجربه کار پروژه در 3 تا 6 سال گذشته يامدرک پايان تحصيلات متوسطه حداقل 7500 ساعت تجربه کار پروژه در 5 تا 8 سال گذشته

- تعداد سوالات و نحوه قبولي در آزمون

200 سوال چهار گزينه اي در 270 دقيقه (4.5 ساعت)

حد قبولي در آزمون در سال 1999 : 68.5% يا 137 پاسخ صحيح

زبانهاي آزمون : انگليسي ، چيني ، کره اي ، ژاپني ، اسپانيولي ، ايتاليايي ، برزيلي

، پرتغالي ، آلماني وفرانسوي .

- کشورها و محل برگزاري آزمون :

در بيش از 1700 نقطه جهان و در بيش از 120 کشور جهان .

هم اكنون بيش از75000 PMP    در دنيا صادر شده است.

- کشورهاي همسايه برگزارکننده اين آزمون :

1- پاکستان

2- امارات متحده عربي

توضيحات بيشتر :

   آزمون مديريت پروژه حرفه‌ايPMP !   

PMI

انستيتوي مديريت پروژه PMI  كه امروز رهبري جهاني در زمينه گسترش استانداردها ؛

كاربردها و مفاهيم مديريت پروژه در دنيا را برعهده دارد ؛  در سال 1969 با هدف

تبادل دانش و حرفه‌اي كردن مديريت پروژه در سطح بين‌المللي تأسيس گرديد و يكي از

معروف ترين موسسات فعال در زمينه مديريت پروژه در جهان بوده كه طيف گسترده‌اي از

خدمات آموزشي شامل سمينار ؛ كنفرانس و دوره‌هاي آموزشي را ارايه مي‌دهد. اين مؤسسه

غيرانتفاعي درحال حاضر بيش از 000,100 عضو دارد. اين اعضاء كـه مـديران پروژه از

كشـورهاي مختلف دنيـا هستند، در يك ارتبـاط مؤثر با يكديگر، در تبادل تجربيات پروژه

هاي مختلف از كشورهاي با فرهنگ كاري متفاوت و تهيه استانداردهاي مديريت پروژه و …

با هم همكاري مي كنند.اين انجمن از طريق برگزاري سمينارها، نشريات، گروه هاي تخصصي، آموزش، تحقيق، صدور گواهي‌نامه هاي تخصصي حرفه اي مديريت پروژه (PMP) و… به توسعه قابليت‌هاي مديران پروژه‌ها كمك مي نمايد. ارتباط با شركت‌هاي مشاوره مديريت پروژه، نرم افزارها، كتاب‌ها و مؤسسات آموزشي و ...نيز از طريق سايت PMI امكانپذير است. در اين راستا آخرين نسخه استاندارد جهاني “دانش مديريت پروژه“ PMBOK 2004 كه ويرايش سوم اين استاندارد است؛ توسط PMI در دسامبر 2004 منتشر گرديد.

گواهي‌نامه PMP

گواهي‌نامه PMP شناخته‌شده‌ترين و معتبرترين گواهي‌نامه حرفه اي مديريت پروژه در

جهان مي‌باشد که توسط انجمن مديريت پروژه آمريکا (PMI) در اقصي نقاط جهان به افراد

موفق در آزمون آن اعطاء مي گردد.  هدف از برگزاري آزمون PMP ، اندازه گيري دانش

داوطلبين درباره پيکره دانش مديريت پروژه PMBOK - Guide ونحوه بکارگيري اين دانش در موقعيت‌هاي واقعي است و دارنده اين مدرک بعنوان فرد متخصص و صاحبنظر در دانش حرفه‌اي مديريت پروژه شناخته مي‌شود. مواد لازم جهت کسب گواهي نامه PMP ، تحصيلات، تجربيات در زمينه مديريت پروژه، وفاداري بر اصول اخلاقي حرفه‌اي مديريت پروژه و شرکت در آزمون PMP مي‌باشد.اين آزمون در بيش از 1700 نقطه جهان و در بيش از 100 کشور و به زبانهاي انگليسي، چيني، کره‌اي، ژاپني، اسپانيولي، ايتاليايي، برزيلي،

پرتغالي، آلماني و فرانسوي برگزار مي‌شود. اين آزمون حاوي 200 سؤال چهار گزينه‌اي

بوده و حد قبولي در آزمون 5/68 % يا 137 پاسخ صحيح به سؤالات و در مدت 270 دقيقه

(5/4 ساعت) مي باشد. کلاً دارندگان مدرک PMP در جهان 50،000 از 120 کشور جهان

مي‌باشند. در اعتبار اين مدرك همين بس كه امروزه بسياري از شركتهاي تراز اول دنيا

همچون ناسا ؛ مايكروسافت ؛ جنرال الكتريك و ... شرط داشتن PMP را براي مديران

پروژه‌هاي خود الزامي نموده‌اند.

اين آزمون همچون تافل هر ماهه در دبي برگزار مي‌گردد و  منبع اصلي براي آزمونPMP

همان كتاب PMBOK است ليكن مطالعه دقيق اين كتاب براي موفقيت در اين آزمون كافي نبوده و امروزه كتب مختلفي جهت تكميل آن به بازار آمده‌اند كه می توان با رجوع به

سايت آمازون از معروفترين و پرفروشترين آنها اطلاع يافت .

   چالشها و فرصت هاي شركت هاي ايراني در قراردادهاي نفت و گاز !    

مقاله مشترك حقير با آقاي دكتر عربي – مدير فراساحل فاز يك پارس جنوبي – تحت عنوان "مديريت ايراني پروژه كلان توسعه فاز يك ميدان گازي پارس جنوبي ( چالش ها، راهكارها و دستاوردها)" در كنفرانس "چالشها و فرصت هاي شركت هاي ايراني در قراردادهاي نفت و گاز" پذيرفته شده و روز سه شنبه آينده 13/11/83  ساعت 11 در سالن اصلي كنفرانس در مركز همايش‌هاي صداو سيما ارايه مي‌گردد.

درصورت تمايل و درخواست؛  متن تصويري مقاله خدمت دوستان از طريق ايميل ارسال

مي‌گردد.

  مزيتهای P3e نسبت به P3 !   

 از مهمترين سوالاتي كه كاربران و علاقمندان به نرم افزارهاي پريماورا  مي‌پرسند ؛

تفاوتهاي دو نرم افزار P3  و P3e است .

آقاي علي وصالي زحمت كشيده و مزيتهاي P3e  را نسبت به P3 از سايت يكي از نمايندگي

هاي كمپاني پريماورا در آمريكاي شمالي فرستاده‌اند كه ذيلا تقديم علاقمندان مي‌گردد :

INFORMATION TECHNOLOGY

  Moving to P3e will allow all projects to be stored in one common database.

  All project & schedule updates/ revisions/ will be “real time” with Teammembers having improved and immediate project visibility.

  P3e can be setup on either an Oracle or MS SQL database.

  No issues with compatibility with future windows releases (P3 will have  compatibility issues with the subsequent windows 64 Bit release(.

  Ongoing Support and enhancements being pursued by Primavera’s development  team.

  Enhanced integration and data sharing with vendor schedules and updates

EASE OF USE FOR SCHEDULERS

·        P3e’s user interface is much easier and more intuitive to learn than P3since it follows current Windows standards. Search functions, copy and paste andnumerous other commonly used features will allow the current P3 users to migratequickly while allowing new schedulers to pick up the tool much quicker.

  Customizing and saving personalized views of data, which can be global or user   specific allow all Schedulers to share filters, layouts and codes.

  Organize your projects with 20 Levels of Project Structure hierarchy including  an easy to use Work Breakdown Structures (WBS). Take advantage of the WBS   structure rather than using activity codes to develop this. A true rollup oflevel 1-5 planning can then be achieved without elaborate summarizations   schemes.

  Creating WBS elements separately from activities allows for the proper   definition of project scope and Work Orders, prior to specifying detailed Work  Order Tasks.

  An unlimited number of hierarchical activity codes, which can be globally  defined or project specific, will reduce keystrokes carried out by users by   allowing them to pick one code instead of numerous codes when identifying a  piece of equipment.

  Enhanced security allows schedulers to collaborate amongst the projects while  still keeping a higher level of security to ensure that data integrity is not   accidentally compromised in a shared project. This security allows securitydown to the WBS level (viewing/editing capabilities) as well as allowing  creation of standard security profiles for each user type in the system.

  Enhanced graphical user interface allows the schedulers to print

  better-looking reports and even publish easily to HTML.

  The user interface is also more intuitive and has a lot of copy and paste  functions that increase productivity and reduce keystrokes.

  Using the Methodology Manager will allow for the storing of templates such asstartup and shutdown sequences or capital project templates.

 Using the project architect, the schedulers can easily pull in the templates  and use the size and complexity wizard to develop a reasonable schedule much  quicker than with P3.

 Overall sharing of structural elements such as codes, calendars, resources etc   will save time spent developing these lists.

RESOURCE MANAGEMENT

  Sharing a centralized resource pool among all the projects will allow for   better coordination of work particularly for the Centre of Site group and   overall improvement of resource planning and management.

  Resources can be organized hierarchically (With up to 20 levels of

  hierarchical structure). Rates and limits can have unlimited variations over  time and not just six segments as in P3. This reduces the maintenance of the

  limits considerably and gives more accurate leveling capabilities. Programming  the integration of the limits can also be developed to work with HRavailability forecasting systems.

  Viewing Resource allocation across all projects, not just one at a time,

  facilitates resource management and provides more realistic resource leveling. Program intelligence into the resource leveling priority requirements.

  Each resource may be assigned multiple roles (skill sets), which ease resourceselection. The use of roles would help in management of capital projects as  well as crew specific tasks that occur in maintenance.

  Unlimited number of calendars exist, which allow you to define at the global,

  project, or resource level.

  Unlimited resource curves can be developed which can be effective in  long-range planning and capital projects development

  Activity specific controls exist for the calculation of budgeted hours versus  duration and units/time. This gives tremendous control on the behavior of each  activity in the schedule that P3 could not emulate.

 PERFORMANCE MEASUREMENT

  Performance measurements across the planning and scheduling groups can be  optimized much more readily in P3e. The optimization that can be achieved will  streamline the KPI reporting process significantly across the groups.

  Global coding structures facilitate common reporting on an enterprise widebasis.

  Enterprise solution enables simultaneous access by multiple users for all  project information from Key Performance Indicators (KPI’s) such as EarnedValue, and Schedule Compliance to detailed work assignments and regulatory  compliance tracking.

  Improved data storage capabilities including 25 character activity ID’s,  unlimited user defined fields, unlimited project level codes, unlimited number  of layouts also allows for easier development of workweek schedules and movedactivity counts.

 IMPROVED COMMUNICATION

  P3e has add-on tools that are web enabled that allow for better coordination  and communication of project objectives with external vendors that may be  located around the world. These tools can also be used to improve internal   communications with maintenance managers, turnaround and engineering managers,  as an example on what is planned would improve performance significantly.

  The improved communications extend to resource allocation and management with   flags to warn of potential problems with over allocations that may occur  across projects.

  Develop performance measure as well as Web interface for casual or remote  users of the system

below-the-line cost

Accounting term for production costs incurred for equipment, props, special effects, rentals, location fees, and anything else of a technical nature needed for a specific commercial shoot. This also includes any insurance or taxes that must be paid as a result of the production requirements of the commercial. See also above-the-line cost.

Escalation

Escalation is the phenomenon of something getting more intense step by step, for example a quarrel, or, notably, military presence and nuclear armament during the Cold War. (Compare to escalator, a device that lifts something to a higher level.) The term is said to be originally coined by Herman Kahn.

In psychology it is a change in behavior, usually from stable or acceptable towards unstable or unacceptable.

In early 2007, the term "escalation" was used to describe a troop increase mandated by president George W. Bush during the War in Iraq. The term was under contention for implying an increase in violence.

GAP 200.320

Direct costs are those which can be identified specifically with a particular sponsored project and which can be directly assigned to such activities, relatively easily and with a high degree of accuracy. For example, the supplies needed for a research project are easy to identify, as are the salaries of the individuals who will work on the project and travel expenses for those individuals.

Allowable Costs
The primary source for identifying costs which may be charged to grants, contracts, and other agreements is a circular prepared by the Office of Management and Budget, OMB Circular A-21, Cost Principles for Educational Institutions. The document identifies costs that may be charged to these agreements and further clarifies which of those costs may be charged as direct costs and which may be charged as indirect costs. While not all of the projects sponsored at Duke are federally funded, and while not all sponsors allow the inclusion of indirect costs in a project budget, the distinction between direct and indirect costs must be maintained throughout the University.

Not every cost associated with a project may be included in the budget. For example, entertainment costs are not allowable either as direct or F&A costs.

Unallowable Costs
A sponsor's progam announcement may identify costs which cannot be included in the budget, although they would qualify as direct costs according to OMB A-21.

Sponsors may also limit the dollar amount in certain buget categories. For example, salary caps may be set in place as part of appropriation legislation or agency policy. Many federal agencies also limit payment to individual consultants.

Defining Direct and F&A Costs
Direct costs are those which can be identified specifically with a particular sponsored project and which can be directly assigned to such activities, relatively easily, and with a high degree of accuracy.
For example, the supplies needed for a research project are easy to identify; however, costs such as heating and air conditioning the rooms and labs used by the project staff are not. The latter are indirect, defined as those that are incurred for common or joint objectives, and which cannot be identified readily and specifically with a particular sponsored project. (The federal government has recently changed the terminology used to refer to indirect costs. They are now called facilities and administrative, F&A, costs.)

Federal regulations provide principles for determining what costs are applicable to agreements with the government and identify which of those costs may be charged as direct and which must be charged as F&A costs. Furthermore, the rules state that the distinction between direct and F&A costs must be maintained consistently throughout the University regardless of the source of funding.

Fixed cost

Fixed costs are expenses whose total does not change in proportion to the activity of a business, within the relevant time period or scale of production. For example, a retailer must pay rent and utility bills irrespective of salebe considered part of fixed costs, but treated differently. Unit fixed costs decline with volume, following a rectangular hyperbola as the inverse of the volume of production.

Variable costs by contrast change in relation to the activity of a business such as sales or production volume. In the example of the retailer, variable costs may primarily be composed of inventory (goods purchased for sale), and the cost of goods is therefore almost entirely variable. In manufacturing, direct material costs are an example of a variable cost.

Along with variable costs, fixed costs make up one of the two components of total cost. In the most simple production function, total cost is equal to fixed costs plus variable costs.

In microeconomics and business, the difference between fixed costs and variable costs (and the related terms average cost and marginal cost) is crucial, as each will influence production decisions for profit maximization differently. In the most simple cases, fixed costs do not affect production decisions, because they cannot be changed, and management will choose to produce if sales prices are above the cost of each additional unit (marginal cost).

Fixed costs should not be confused with sunk costs. From a pure economics perspective, fixed costs may not be fixed in the sense of invariate; they may change, but are fixed in relation to the quantity of production for the relevant time period. For example, a company may have unexpected and unpredictable expenses unrelated to production, and these would not be considered part of variable costs.

It is important to understand that fixed costs are "fixed" only within a certain range of activity or over a certain period of time. If enough time passes, all costs become variable. Similarly, not all indirect costs are fixed costs; for example, advertising expenses are indirect costs that are variable over a slightly longer time frame, as they may not be subject to change in the short term, but may be easily adjustable over a longer time frame.

In accounting terminology, fixed costs will broadly include all costs (expenses) which are not included in cost of goods sold, and variable costs are those captured in costs of goods sold. The implicit assumption required to make the equivalence between the accounting and economics terminology is that the accounting period is equal to the period in which fixed costs do not vary in relation to production. In practice, this equivalence does not always hold and depending on the period under consideration by management, some overhead expenses (such as sales, general and administrative expenses) can be adjusted by management, and the specific allocation of each expense to each category will be decided under cost accounting.

In business planning and management accounting, usage of the terms fixed costs, variable costs and others will often differ from usage in economics, and may depend on the intended use. For example, costs may be segregated into per unit costs (costs of goods sold), fixed costs per period, and variable costs as a proportion of revenue. Capital expenditures will usually be allocated separately, and depending on the purpose, a portion may be regularly allocated to expenses as depreciation and amortization and seen as a fixed cost per period, or the entire amount may be considered upfront fixed costs.

Indirect Costs

Indirect costs are the real costs of University operations which are not readily assignable to a particular project. Officially known as Facilities and Administrative costs, these costs are determined by federal auditors under the guidelines of OMB Circular A-21. Indirect cost rates are negotiated with the Department of Health and Human Services (DHHS)--the federal cognizant audit agency for the University of Michigan. These rates are applicable to all federally sponsored projects and, in accordance with University policy, are also extended to include all other sponsored activities.

The approved indirect cost rates applicable to all proposed projects are shown in Indirect Cost Rates chart. Full recovery of these costs is expected on all grants or contracts.

The University will honor indirect cost rates established by non-profit, non-governmental sponsors if identified as the written policy of the organization, and the policy is uniformly applied to all recipients of funds.

All other differentiations of indirect cost rates must be discussed with DRDA in advance of the proposal submission.

labor burden

An aggregate cost consisting of all indirect labor costs incidental to operations. also called indirect labor.


Related Research Articles from the InvestorGuide.com University

Introduction to Budgeting
Learn how to get your financial house in order. Here we describe the overall approach we recommend: choose a system, calculate your current income and expenses and compare the two, set specific goals and monitor your progress as you work toward them.

Goals and Progress
Continuing the discussion of our simple 7 step budgeting process, this article includes information on how to set goals, and consequently how to achieve them.

Income and Expenses
Information on necessary steps in any budgeting process. Topics include determining your income, determining your expenses (whether they are fixed committed expenses, variable committed expenses, or discretionary expenses), and comparing the two.

ABSTRACT

In this paper, we propose a quasi-synchronous checkpointing algorithm and a low-overhead recovery algorithm based on it. The checkpointing algorithm preserves process autonomy by allowing them to take checkpoints asynchronously and uses communication-induced checkpoint coordination for the progression of the recovery line which helps bound rollback propagation during a recovery. Thus, it has the easiness and low overhead of asynchronous checkpointing and the recovery time advantages of synchronous checkpointing. There is no extra message overhead involved during checkpointing and the additional checkpointing overhead is nominal. The algorithm ensures the existence of a recovery line consistent with the latest checkpoint of any process all the time. The recovery algorithm exploits this feature to restore the system to a state consistent with the latest checkpoint of a failed process. The recovery algorithm has no domino effect and a failed process needs only to rollback to its latest checkpoint and request the other processes to roll back to a consistent checkpoint. To avoid domino effect, it uses selective pessimistic message logging at the receiver end. The recovery is asynchronous for single process failure. Neither the recovery algorithm nor the checkpointing algorithm requires the channels to be FIFO. We do not use vector timestamps for determining dependency between checkpoints since vector timestamps generally result in high message overhead during failure-free operation.

Cost-Variance Index

Editor's note: This is the first installment of what will become a regular quarterly feature in Electrical Wholesaling. Over the years, the magazine has been well aware of the interest in and importance of analyzing product pricing from an historical perspective, through the "Electrical Price Index (EPI)" that appears regularly in EW's sister publication, Electrical Marketing newsletter.

We are delighted with the opportunity to offer our readers this Cost-Variance Index, which is published in cooperation with Trade Service Corp., San Diego, Calif. , a supplier of business information services. This is the same index that appeared in TED magazine for many years. If you have been tracking product prices over the years through the Cost-Variance Index in that publication, hang onto your old information. We will be providing the index in the same format.

The Electrical Marketing EPI will also continue to be published in its existing format. The main difference between the EPI and the Cost-Variance Index is that the EPI's data comes primarily from the Bureau of Labor Statistics and an analysis of that data is done by DRI McGraw-Hill Economics, Lexington, Mass. In contrast, Trade Service builds the Cost-Variance Index from pricing data it receives directly from manufacturers that contribute to its well-known pricing service.

The Cost-Variance Index (CVI) increased just 0.87% during the first quarter of 1998. This is the third-smallest first-quarter gain in the index's 20-year history despite government reports of a vigorous economy, low unemployment, low mortgage rates and high consumer confidence. The only time the first-quarter growth was lower was in 1988 and 1989, when there was actually a decline in the index of 2.22% and 0.87% respectively.

The index reflects the movement in the relative cost of the 18 commodity groups in a typical electrical distributor's inventory. Although the U.S. economy and corporate profits are strong, the construction market is healthy, consumer confidence robust and the number of price changes occurring within the electrical industry for the quarter is up 30%, the net result is less than a 1% increase to the index.

"Conduit fittings and boxes" (index weight 13.86%) posted the strongest first quarter figures, rising 4.22%. Of the 18 commodity groups, 12 posted gains, three were unchanged, and three declined in value, the most significant being the "Wire, cord and cable" commodity (index weight 17.91%) which represents the most heavily weighted portion of the index. The table below illustrates the first-quarter variances, the 12-month (April-to-April) variances, and the weighted percentage of the index commodities.

Using the Cost-Variance Index. Electrical distributors can use the Cost-Variance Index in several different ways. Several distributors interviewed for this article say they use the index as a benchmarking tool when evaluating year-end inventory, calculating LIFO (last in first out) reserves and as a measurement tool in evaluating their ability to negotiate with suppliers. Still others use the index to quote blanket orders to customers so they can figure out what may happen to the price of various commodity groups included in a blanket over a given time period.

Changes in the Cost-Variance Index reflect the shift in the inventory investment of a "typical" distributor. The figures for each quarter are obtained by reviewing the price movement of more than 27,000 electrical products. Each item is weighted according to its relative importance. This weighting was derived by obtaining actual inventories and on-hand quantities from several electrical distributors of varying size from across the U.S.

If a distributor's product mix does not conform to the "typical" distributor base that's provided here, reweight the commodity classifications to reflect a particular stocking pattern and then compare them to the index.

The forecast. The second and third quarters are normally quiet periods for price change activity. Given the low level of announced price changes on the horizon, 1998 should be no exception. This stability makes the CVI more vulnerable to swings in the global metals markets. Specifically, changes on the copper and zinc exchanges could be key factors. Copper has been trading around $ 0.75 per pound on the New York Mercantile Exchange. Copper prices have lost approximately $ 0.35 annually in both 1996 and 1997, and the Asian economic crisis continues to offset vigorous U.S. and European demand for these metals. What does this have to do with anything? Our best projection suggests the 1998 combined Cost-Variance Index will increase by 1% to 2%.

Table 2 shows the first-quarter variance over the past 22 years and compares it to the year-end variance.

Database activity. In the first quarter of 1998 there were 295,000 items updated in the overall electrical industry database maintained by Trade Service. An average of 22,692 items were updated each week in the period, which was at least double the ac.tivity in the three previous quarters. By comparison, the number of updated items in the first quarter of 1997 was 195,000. Currently, it's expected that the "lamps" commodity will a price change before mid-year.

Variable cost

From Wikipedia, the free encyclopedia

Variable costs are expenses that change in proportion to the activity of a business. In other words, variable cost is the sum of marginal costs. Along with fixed costs, variable costs make up the two components of total cost. Direct Costs, however, are costs that can be associated with a particular cost object. Not all variable costs are direct costs, however; for example, variable manufacturing overhead costs are variable costs that are not a direct costs, but indirect costs.Variable costs are sometimes called unit-level costs as they vary with the number of units produced.

Explanation

For example, a manufacturing firm pays for raw materials. When activity is decreased, less raw material is used, and so the spending for raw materials falls. When activity is increased, more raw material is used and spending therefore rises. Note that the changes in expenses happen with little or no need for managerial intervention.

A company will pay for line rental and maintenance fees each period regardless of how much power gets used. And some electrical equipment (air conditioning or lighting) may be kept running even in periods of low activity. These expenses can be regarded as fixed. But beyond this, the company will use electricity to run plant and machinery as required. The busier the company, the more the plant will be run, and so the more electricity gets used. This extra spending can therefore be regarded as variable.

In retail the cost of goods is almost entirely a variable cost; this is not true of manufacturing where many fixed costs, such as depreciation, are included in the cost of goods.

Although taxation usually varies with profit, which in turn varies with sales volume, it is not normally considered a variable cost.

Prime Costs Controls

Prime costs are combination of the Cost of Goods Sold and Payroll. In more detail, the percentages look like:

Total prime costs should run between 60% to 69% of sales. The closer to 60%, the better. Realize that each restaurant is different from the next. For example, a steak house could have a high food cost and low payroll cost. On the other hand, a pasta house could have a low food cost and high payroll cost.  Prime costs are a very important ratio for monitoring a restaurant. If an operator consistently has a prime cost in excess of 69%, the odds are that the operator is losing money. However, there are some exceptions.  Some restaurants have a high prime cost of 70%-72% and still make a nice profit.  These restaurants are able to do so because of high volume business and low rent.

Lowering the cost of running the restaurant is easier said than done. The sooner an operator can identify a problem, the quicker the problem can be remedied. Taking the time to run weekly statements will result in significant

Standard costing is an important subtopic of cost accountng. Standard costs are usually associated with a manufacturing company's costs of direct material, direct labor, and manufacturing overhead.

Rather than assigning the actual costs of direct material, direct labor, and manufacturing overhead to a product, many manufacturers assign the expected or standard cost. This means that a manufacturer's inventories and cost of goods sold will begin with amounts reflecting the standard costs, not the actual costs, of a product. Manufacturers, of course, still have to pay the actual costs. As a result there are almost always differences between the actual costs and the standard costs, and those differences are known as variances.

Standard costing and the related variances is a valuable management tool. If a variance arises, management becomes aware that manufacturing costs have differed from the standard (planned, expected) costs.

• If actual costs are greater than standard costs the variance is unfavorable. An unfavorable variance tells management that if everything else stays constant the company's actual profit will be less than planned.
• If actual costs are less than standard costs the variance is favorable. A favorable variance tells management that if everything else stays constant the actual profit will likely exceed the planned profit.

The sooner that the accounting system reports a variance, the sooner that management can direct its attention to the difference from the planned amounts.

If we assume that a company uses the perpetual inventory system and that it carries all of its inventory accounts at standard cost (including Direct Materials Inventory or Stores), then the standard cost of a finished product is the sum of the standard costs of the inputs: