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CHNG 5:

CHI PH CA D N
NI DUNG
Mc ch: Hiu c tm quan trng ca vic
qun l chi ph d n v cc qui trnh qun l chi
ph.
Ni dung:
Lp k hoch v ngun ti nguyn
c lng chi ph
D ton ngn sch cho cc chi ph
Kim sot chi ph
GII THIU
Tm quan trng ca vic qun l chi ph
Trong cc d n CNTT, h s theo di v vic t
c mc ch v gi c thng km hiu qu.
Kho st: Hu ht cc d n u c chi ph trung
bnh vt mc d ton ban u. M, nm 1995
l 189% v nm 2001 l 145% (nghin cu ca
CHAOS).
M, cc d n b hy lm tiu tn 81 t la
(nm 1995).
GII THIU
Khi nim qun l chi ph d n
Chi ph l ti nguyn c a vo s dng, tiu
hao, kt chuyn gi tr vo sn phm mong i.
o Chi ph cn c tnh ton trc t c mt mc
tiu r rng hay trao i ci g .
o Chi ph thng c o bng n v tin t.
Qun l chi ph d n bao gm nhng quy trnh
yu cu m bo cho d n c hon tt trong
iu kin cho php ca ngn sch.
GII THIU
Quy trnh qun l chi ph d n
Lp k hoch v ngun ti nguyn: xc nh ngun ti
nguyn cn thit v s lng thc hin d n.
c lng chi ph: c tnh chi ph v cc ngun ti
nguyn hon tt mt d n.
D ton chi ph: phn b ton b chi ph c tnh vo tng
hng mc cng vic thit lp mt ng mc c s
(Base line) cho vic o lng vic thc hin
Kim sot iu chnh chi ph: iu chnh thay i Chi
ph d n.
LP K HOCH V NGUN TI NGUYN
Nguyn tc c lng chi ph
Chi ph nguyn vt liu
Chi ph c s vt cht
LP K HOCH V NGUN TI NGUYN
Nhiu d n CNTT c nh hng bi cc yu cu
k nng v chi ph ch khng phi lch trnh.
Lp k hoch cho ngn sch ph thuc vo bn cht
ca d n v t chc:
Cc kh khn no s gp khi thc hin cc cng vic c th
trong d n?
C phm vi nht nh no nh hng n ngun ti
nguyn?
T chc thc hin nhng cng vic no tng t nh
d n?
T chc c ngi, trang thit b v vt t thc hin
d n?
NGUYN TC C LNG CHI PH
nh gi cc ti liu yu cu:
Cc yu cu nghip v c r rng v c th khng?
Cc yu cu chc nng c h tr cc yu cu
nghip v khng?
Cc yu cu k thut c c phc tho r rng v
y khng?
m bo hiu y v mc ch ca c tnh v
ang dng k thut c lng ng hay khng?
c tnh c c dng nh gi tim lc d n
hay qun l d n hay khng?
NGUYN TC C LNG CHI PH
Khng s dng c lng trn xung nu d n
cha tng c thc hin trc y.
m bo c lng chnh quy c cc thnh phn
chnh sau:
Danh sch cc gi nh dng trong vic xy dng
c lng.
a ra phm vi bin ng cho c lng.
Xc nh khong thi gian c lng c hiu lc.
NGUYN TC C LNG CHI PH
m bo thi hn c tnh ca cc d n theo
ngun lc c chuyn gia v ni dung chuyn
ngnh xt duyt cn thn (do h hiu cc yu cu
v ngun lc v cc k thut lin quan n vic
thc hin cng vic thc s):
C bit nhim v no theo nng lc khng?
C bit k nng no cn thc hin cng vic
khng?
NGUYN TC C LNG CHI PH
m bo rng n lc cn n c trnh by bng
cc thut ng c th:
Trnh by c tnh bng n v o lng ph hp
vi nhng i tng c theo di v phng
din lch s.
Cn tnh c chi ph ngun lc bn trong qu trnh
tnh ton ton b n lc.
NGUYN TC C LNG CHI PH
m bo c s vt cht, nguyn vt liu cn n
c trnh by bng cc thut ng ti chnh:
Lp chi ph theo n gi, nh mc hoc gi th
trng theo cch tnh trn n v tnh ca nguyn
vt liu, c s vt cht.
Lp ho n, chng t nguyn vt liu cho d n.
CHI PH NGUYN VT LIU
L loi chi ph dng chi tt c cc thnh phn, b
phn v ngun cung cp hoc c dng trong cc
d n hoc tr thnh b phn ca cc phn c th
chuyn giao.
Cc cng c c dng thc hin cng vic khng
phi l nguyn vt liu nu chng khng tr thnh b
phn ca cc phn c th chuyn giao.
V d: D n nng cp mng, nguyn vt liu bao gm: Cc
my tnh bn, my dch v, my ch truy cp v si cp
quang.
CHI PH C S VT CHT
L loi chi ph dng ch cc cng c, thit b vt
cht hay c s h tng dng trong sut d n khng
tr thnh b phn ca cc phn c th chuyn giao.
Trong nhiu t chc, chi ph c s vt cht n thun
c xem nh tng chi ph hay chi ph c nh.
V d: D n pht trin ng dng thng mi, cn chi ph c
s vt cht: khng gian, bn lm vic, my tnh c nhn, server,
mng LAN/internet, ngun in, cc cng c pht trin phn
mm.
C TNH CHI PH
c lng chnh quy
c tnh s dng kt qu cho thu
Thng tin lch s hay c s d liu d n
c lng theo giai on
c lng theo tham s
c lng di ln
c lng trn xung
tin cy trong c lng
C LNG CHNH QUY
c lng chnh quy v khng chnh quy l cc
cng c dng d on thi gian v ngun lc cn
thit thc hin mt d n.
c lng chnh quy da trn s phn tch, gm c
3 thnh phn chnh:
Danh sch cc gi nh c s dng trong vic
xy dng c lng.
V d: cc chi ph u vo v lao ng v nguyn
vt liu.
C LNG CHNH QUY
Phm vi bin ng cho c lng c a ra.
V d: +/- 20%.
Khong thi gian c lng c hiu lc.
V d: c lng ny c hiu lc trong vng 60
ngy.
Ngc li, c lng khng chnh quy l c on
da trn s suy on, phng on ch quan.
C TNH S DNG KT QU CHO THU
c tnh l mt ti liu d n dng d on bao
nhiu thi gian v tng s ngun lc m d n cn
n.
Cho thu l mt ti liu thng mi ghi r thi gian
v tin bc cn hon tt cng vic d n trong
c li rng cho d n.
=> Cho thu nh hng v khch hng v nh ti
tr, c s tng gi v c tnh n li rng cho d n,
trong khi c tnh thng c dng bn trong
hoc gia cc nh thu ph vi mc ch th hin chi
ph thc.
THNG TIN LCH S HAY CSDL D N
Thng tin lch s l cc d liu hay ti liu c t d
n trc tng t nh d n hin ti, c th bao gm
cc mc sau:
Bo co s c.
Yu cu k thut, chc nng v nghip v.
c tnh lch trnh v chi ph chi tit.
Kinh ph d n.
Cu trc chi tit cng vic.
Chi ph thc v d liu hiu sut theo lch trnh ( mc gi
cng vic).
Bi hc thu c.
THNG TIN LCH S HAY CSDL D N
Thng tin tng t l d liu t tnh hung khc rt
ging nhng khng y ht nh cc tnh trng trc
mt.
Nu tnh hung ging ht th khi thng tin c xem nh
l mang tnh lch s.
Thng tin tng t xut pht t thnh phn ca cc d n
khc tng t nh cc thnh phn ca d n mi.
Thng tin tng t cng c th xut pht t kinh nghim
iu hnh.
C LNG THEO GIAI ON
Xc nh giai on l phng php tch cc nhm
hot ng ca d n thnh hng lot cc giai on
lin tip. nh gi hiu qu v cc phn c th
chuyn giao ca d n din ra cui mi giai on
trc khi d n chuyn sang giai on tip theo.
c s dng khi khng tht chc chn v nhng vn
thc s lin quan n d n hay thc hin vng i sn
phm v tch thnh cc vng i d n nh hn.
y cng c gi l xy dng cng ca giai on.
C LNG THEO GIAI ON
c lng theo giai on l k thut c tnh chi
ph v lch trnh c xy dng ring cho tng giai
on ca d n.
c s dng khi khng tht chc chn v nhng vn
thc s lin quan n d n.
Xy dng mt c tnh ln hu nh ch l cng vic d
on. D n cn c chia thnh cc phn v c tnh mi
c xy dng cho tng phn ca d n.
C LNG THEO GIAI ON
Xc lp cng ca giai on: cc phn c th chuyn
giao v cc quyt nh cn thit phi c phc tho
r rng cho tng giai on.
u im: D n c kim sot bi cc quyt nh
gia tng da vo thng tin hn l da vo s
phng on.
Nhc im: C th to vt trong vic qun l m
i d n thng phi quay tr li v cn nhiu chi
ph hn.
C LNG THEO GIAI ON
C LNG THEO THAM S
L k thut u tin cho cc d n CNTT cha tng
c thc hin trc y v khng c d liu lch s.
Ly kin thc thu c t cc d n tng t, ng
thi s dng cc tham s nh chi ph trn n v
c tnh thng tin lch trnh v chi ph.
C th s dng cho cc d n ln bng cch phn
chia chng thnh cc n v cng vic nh v a
vo mt m hnh ton hc.
C hiu qu nht khi d liu lch s ng c sn
mc nhim v.
C LNG THEO THAM S
C 3 ngun vo then cht:
Thng tin lch s bng n v cng vic c s dng lm
c s tnh ton.
Tp hp cc c tnh, yu cu v k hoch chi tit.
M hnh ton hc c xy dng cn thn (c gi l
cng thc theo tham s) trnh by mi quan h cng vic
lin quan.
=> Mt s t chc s dng c lng theo tham s mc thp
ca bng cu trc chi tit cng vic (c nhiu d liu chnh xc
v chi tit hn) v sau kt hp kt qu vo cc mu c
xy dng trc hp li thnh c lng chi tit c chnh xc
cao.
C LNG THEO THAM S
Cc phng php c lng theo tham s ph
bin:
Phng php COCOMO da trn KLOC (Kilo Line Of
Codes)
Phng php im chc nng Function Point
Phng php UseCase Point
Phng php COSMIC FFP: Full Function Point
Ngoi ra, cn c cc phng php khc nh im i
tng, im c tnh (Feature Point)
C LNG T DI LN
L mt k thut c lng mt nhiu thi gian nhng
c chnh xc rt cao.
c tnh chi ph v lch trnh mc gi cng vic
ca cu trc chi tit cng vic v sau tng hp li
tnh tng s cho d n.
L k thut c gi tr cao nht i vi gim c d n
CNTT.
c tnh cho d n theo ngha en l tng ca cc
phn, do vy nu c tnh gi cng vic khng hon
thin th c tnh d n cng khng hon thin.
C LNG T DI LN
C mt s gi nh:
Kh nng. Ngi c tnh chi ph v lch trnh cho cc gi
cng vic phi bit cng vic thc s c tin hnh nh
th no.
Tnh chnh trc. Nu ngi ang thc hin cng vic tham
gia vo c tnh th h khng th nh gi qu cao hoc qu
thp v thi gian cn hon thnh cng vic.
chnh xc. Khng c yu t gian ln trong vic c tnh
tng giai on => cc con s chi ph v lch trnh c
chnh xc cao.
C LNG T DI LN
C LNG T TRN XUNG
L k thut bt u bng mt c tnh cho ton b d
n v sau chia ra thnh t l phn trm trong tng
s i vi mi giai on hay loi cng vic d n.
c thc hin da vo cng thc thu c t cc
d liu lch s t cc d n tng t.
=> Khng th thc hin c lng cho mt d n mi
hon ton.
Da vo bng cu trc chi tit cng vic v mt s gi
nh rt nguy him.
C LNG T TRN XUNG
Cc gi nh:
Tnh tng t ca d n. Cng thc phn chia cc
ngun lc da vo cc d liu lch s ca mt loi d
n c th. => Nu d n ang c c tnh khc
nhau v c bn so vi d n dng xy dng cng
thc th cng thc s khng chnh xc.
chnh xc ca ton b c tnh. Do k thut t
trn xung phn chia c tnh cho ton b d n
thnh cc giai on khc nhau nn chnh xc ca
ton b c tnh mang tnh cht quyt nh.
C LNG T TRN XUNG
Nhiu d n CNTT c lng t trn xung c xu
hng tht bi.
Do quy trnh qun l l t trn xung nn n tr thnh mt k
thut ph bin nht dng trong c lng v d ton cc d
n CNTT.
Phn ln cc d n CNTT cha tng c thc hin trc
y.
c lng trn xung cn c mt cu trc chi tit cng vic
v cc d liu lch s..
=> V vy, k thut c lng t trn xung t khi
c s dng trong cc d n CNTT.
C LNG T TRN XUNG
TIN CY TRONG C LNG
c tnh l s d on c hiu bit v kt qu ca
mt tnh hung c th.
Trong n lc hng ngy c tnh cc d n CNTT,
thng khng bao gi c c thng tin hon chnh,
do vy cn phi phn loi c tnh ca mnh.
=> Cng c nhiu thng tin v mt tnh hung c th
th s cng c nhiu tin cy trong d on kt qu.
tin cy l mc tin tng vo c tnh l chnh
xc.
TIN CY TRONG C LNG
M t mc tin cy tng theo cp bc
PHN LOI TIN CY
Hai loi:
c lng th bc: c lm sm trong d n.
c xy dng da trn thng tin v phn tch hn
ch.
c lng chi tit: l c lng cui cng da trn
thng tin chi tit v cng vic d n.
D TON NGN SCH CHO CC CHI PH
L mt hot ng nghip v theo di tt c cc chi ph
trc tip v gin tip cho d n. Khi doanh thu cho
d n c so snh vi tt c cc chi ph trc tip v
gin tip tnh ton li nhun ca tng d n.
=> Hot ng ny rt ph bin trong ngnh xy dng
v i khi c xem nh k ton cng vic.
D TON NGN SCH CHO CC CHI PH
V d:
Mt cng ty nh chuyn nng cp mng LAN cho cc
hng vi t hn 50 my tnh bn.
Cc chi ph trc tip: bn hng, lao ng, nguyn vt
liu c theo di cho tng mng m h nng cp.
Chi ph gin tip: khong khng gian vn phng, in
thoi, k ton.
=> Phng php ny cho php nh lnh o phn
tch xem cc chi ph trc tip v gin tip nh hng
ti li nhun nghip v nh th no?
KIM SOT CHI PH
Theo di kinh ph qua cc ch tiu
Kim sot, iu chnh chi ph
Tin hnh cp nht kinh ph
THEO DI KINH PH QUA CC CH TIU
CV (Bin ng chi ph) l chnh lch gia chi ph
d ton cho mt hot ng v chi ph thc hon
thnh hot ng .
Ngha l, l chnh lch gia Chi ph d ton ca vic c
thc hin (BCWP) v Chi ph thc ca vic thc hin
(ACWP).
Cng thc tnh: CV = BCWP ACWP
Nu kt qu ca CV l s dng (+): d n cha s dng
ht kinh ph;
Ngc li, nu CV l s m (-): d n s dng vt qu
kinh ph d ton.
THEO DI KINH PH QUA CC CH TIU
CPI (Hiu sut chi ph) l t s gia chi ph d ton
thc hin cng vic vi chi ph thc hon thnh
cng vic.
Ngha l t s gia Chi ph d ton ca vic c thc hin
(BCWP) vi Chi ph thc ca cng vic thc hin (ACWP).
Cng thc tnh CPI = BCWP / ACWP.
Nu CPI ln hn 1: chi ph d n cha c s dng trit
.
Ngc li, nu CPI nh hn 1: chi ph thc hin d n vt
qu chi ph d ton.
THEO DI KINH PH QUA CC CH TIU
=> Nh cc phng php tnh Hiu sut chi ph (CPI)
v Bin ng chi ph (CV), cc Gim c CNTT s
nm c vic chi tiu ang tin trin theo chiu
hng tch cc, tiu cc, hay trung ha so vi cng
vic c thc hin, v c cc ng thi kp thi.
KIM SOT, IU CHNH CHI PH
Gim st hot ng chi ph.
Bo m rng ch c s thay i hp l u c ghi
nhn trong ng c s (Base line)
Thng bo nhng thay i n nhng ngi c thm
quyn.
KIM SOT, IU CHNH CHI PH
Cc cng thc tnh trong EVM
KIM SOT, IU CHNH CHI PH
CV cho bit s sai bit gia chi ph tht s v gi tr
thu c.
SV cho bit s sai bit gia han thnh theo lch v
gi tr thu c.
CPI l t s gia gi tr thu c v chi ph tht s.
Nu bng 1 th ph hp, <1vt ngn sch.
SPI l t s thc hin theo lch. Nu bng >1 th han
thnh trc lch v <1 ngc li.
TIN HNH CP NHT KINH PH
Thc hin 5 bc sau:
1. Tnh ton chi ph d ton ca vic c thc hin
(BCWS)
2. Tnh ton chi ph thc ca cng vic thc hin
(ACWP)
3. Tnh bin ng chi ph (CV) xc nh xem d n
ny cha s dng trit kinh ph (kt qu mang s
dng +) hoc vt qu kinh ph (kt qu mang s
m -).
TIN HNH CP NHT KINH PH
4. Tnh ton hiu sut chi ph (CPI) l t s xc nh xem
d n s dng kinh ph cha trit (t s ln hn
1), hay vt qu chi ph d ton (t s nh hn 1).
5. Xc nh c nn ln sang cc khon d tr d phng/
d tr cho qun l da trn k hoch qun l ri ro
c a ra hay khng?