:

FACTORS AFFECTING ACHIEVEMENT IN COST

MANAGEMENT: A CASE STUDY OF TALL BUILDING PROJECTS

2555

2555

, ..
2555

6 6





Economy of Scale











:

Independent Study Title

Name -Surname
Major Subject
Independent Study Advisor
Academic Year

Factors Affecting Achievement in Cost Management:

A Case Study of Tall Building Projects
Mr. Wenich Vattanapooripakorn
Business Engineering Management
Mrs. Supaporn Kupimai, M.S.
2012

ABSTRACT
The purposes of this study were to investigate the factors that affected achievement in the
cost management for the tall building projects, and to seek the efficient guidelines of the cost
management for the tall building projects. This qualitative study used in-depth interviews with the six
project controllers from the six companies. The interpretation method was applied for data analysis
and the data were presented with the descriptive method.
The results of study showed that the project controllers had the highest level of opinions
toward the factors that affected achievement in the cost management on the following aspects: the cost
estimation, project planning, knowledge and ability of the administrators, resource utilization planning,
and cost controlling. The project controllers demonstrated the high level of opinion toward the factors
affecting achievement in the cost management on the following aspects: project designing, economy
of scale applying, project organization management, cost budgeting, and project environment.
The study indicated that the level of qualifications and capabilities for work of the project
controllers were trustworthy. The project controllers had sufficient ability and experience, moreover
they made suggestions thoroughly and clearly for each activity factor on the performance guidelines
and the cost controlling.
The study also revealed that the general status of the companies had the most effects on the
achievement in the cost management, such as the company organization. When there was a business
expansion, the companies needed for increasing personnel which led to the higher burden and cost of
the organization. However, if the organization had effective assessment of the regular personnel before
opening for new personnel or hiring the contractors, there would be more decrease in the capital
expenditure.
Keywords: cost management, construction project, tall building



.






/

1.
1.1
1.2
1.3
1.4
1.5
1.6
2.
2.1
2.2

2.3
2.4
3.
3.1
3.2
3.3
3.4

1
1
3
4
5
10
11
12
12
30
41
54
60
60
62
66
66

 ( )

4.
4.1
4.2
5.
5.1
5.2
5.3
5.4

68
68
69
103
103
124
137
144
145
147
148
200

2.1
2.2
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
4.10
4.11
4.12
4.13
4.14
4.15 Work Breakdown Structure
4.16 Cost Breakdown Structure
4.17
4.18
4.19
4.20
4.21 Master Schedule Plan
4.22
4.23 Schedule Plan
4.24 Schedule Plan

53
59
69
71
72
73
73
74
74
75
75
76
76
77
77
78
79
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80
80
81
81
82
82
83
83

 ( )

4.25
4.26
4.27
4.28
4.29
4.30
4.31
4.32
4.33
4.34
4.35
4.36
4.37
4.38
4.39
4.40
4.41
4.42
4.43
4.44
4.45
4.46
4.47
4.48
4.49
4.50

84
84
85
85
86
86
87
87
88
88
89
89
90
90
91
91
92
92
93
93
94
95
95
96
96
97

 ( )

4.51
4.52
4.53
4.54
4.55
4.56 ECONOMIES OF SCALE
4.57 ECONOMIES OF SCALE
4.58 ECONOMIES OF SCALE
4.59 ECONOMIES OF SCALE
4.60
5.1 2555
5.2 2554

97
98
98
99
99
100
100
101
101
102
104
104

1.1
2.1 (Burj Dubai)
2.2 Mahanakorn
2.3
2.4
2.5
2.6
2.7
2.8 (WBS)
2.9
2.10
2.11
2.12

10
41
42
43
44
45
46
47
48
49
50
51
52

1.1

(Developer)
(Cost Control) (Designer / Design
Consultant)
(Preliminary Design) (Project
Requirements) (Preliminary Construction Cost)











1. (Work Breakdown Structure)


(Cost Breakdown Structure)

(Fast Track Construction Approach)

2.

3. (Budget Framework)



4.

5.


6. (Drawing) / (Specification)

(Project Requirements)



(Cost Control)

(Cost
Control) (Cost Management)


( , 2550)

: (www.bit.mju.ac.th/kittinoot/Materials/BIT_305/.doc)







( , 2550)






1.2
1.

2.

3.

1.3



.. 2554 ..2555




6

2 (
) ( )
- ( )

( )

- 2
( )
- 2



.

1.4
(General Status of The Firm)
() ( ) ( )

(Organizing)

(Matrix Organization)

(Function)


(Matrix Organization) (ProjectManager)


(Functional Project)

(Project Manager)





(Planing)

(procurement)

supplier
supplier

(Project Outsourcing)




(Design)

(Cost estimating)



(Construction estimating)


(Project Planning Cost Estimates)


(Project Design Cost Estimates)

(Cost control)

Cost baseline
(Environmental)
(Environmental uncertainty) (Resource dependence)
(Environmental munificence)
(Resource planning)

(Economies of Scale)


1
(Achievement)

(Achievement in Project Management)


(Project cost management)

(Cost)

(Project)

(Construction)

(Skyscraper) 23
7-8
(Initial project cost)


(Total Project Cost)

(Facility Management Cost)



(Sunk Cost)

(Disposal cost)

Work Breakdown Structure (WBS)

-
-
-
-
(Scheduling Project Work) Critical Path Methods (CPM) :

(Risk)
(Opportunity)

(Risk management planning)

(Internal Factor)

(External Factor)

(Project)
(Project)



(Budget)


(Prienciples of Technology Management)
(How) (System)




ROA (Return On Assets)
Net Income/Total Assets
(Total Assets) ROA

ROA 5%

(Net Profit Margin) (%) = (Net Profit) / (SALES)

(Authorized Capital)

10

1.5


1.1

-
-
-
-

-

(ROA)
-

-

-
-
-
-
-
-

-
-
- Economies Of
Scale

1.1

11

1.6

1.

2.

3.

12

1.
2.

3.
4.
2.1
(2550) (Cost
Management) (Cost Management)
(Cost Management)

(Cost Management)
(Cost Control)
(Cost Management) (Cost Control)
Cost Management

1. (Pre-design Stage)
(Projects Requirements)
(Procurement Strategy)
(Package of Procurement)

13

2. (Design Stage-Preliminary Design)

(Preliminary Design) Project Configuration Preliminary
Cost Framework (Design Control) (Cost
Control) (Design Review) (Value
Engineering)
(Future Expansion)
Preliminary Cost Framework
Preliminary Design Work Breakdown Structure
Cost
Breakdown Structure
(Budget Framework)
2
1. (Contractual Budget)
2. (Contingency)
Contractual Budget
(Unforeseen Cost)
(Design Fault)
(Additional Requirements) (Budget for Design)
Cost Breakdown Structure
Budget for Design

(Material & Labor Cost Direct Cost) (Indirect Cost)
(PMC )

3. (Design Stage-Design Development)
(Preliminary Design) (Budget for
Design) (Design Development)
(Detail Design)

14

Cost Management Design Review Value Engineering
Budget for Design
Package of Procurement Pre-design Stage
Work Breakdown Structure
Cost Breakdown
Structure Cost Breakdown Structure
Budget Framework Cost Management
(Allocation of Building & Facilities Breakdown)





(Preliminary Quantity Takeoff) Allocation of Building &
Facilities Breakdown
(Procurement Management)

(Specification)




Value Engineering

4. (Design Stage-Detailed Design)

(Cost Saving Analysis)

15

(Tender Condition)
(Term of Reference TOR)
(Quantity Takeoff) (Bill of
Quantity BOQ.)
(BOQ. Structure) Cost Saving Analysis
Bill of Quantity (Financial Proposal)



Allocation of Building &
Facilities Breakdown
90
(Compatibility of Total Design)

Bill of Quantity
Value Engineering Design Review

5. (Tender Stage)
Bill of Quantity
TOR
Cost Saving Contractual
Budget Value Engineering Specification
Cost Management
Specification
Specification
Contractual Budget

16

6. (Construction Stage) Cost Management

(Quantity Survey - QS)
BOQ.
Cost Control
Cost Control


(Contingency Budget)

(2554) Life Cycle Cost


(Total
project cost)
(acquisition first cost) (cost)
(Total)
(Average) (marginal)
(minimize)

(life of project)



(Life Cycle cost)

17

(phase)



(phase)



Life cycle cost analysis


1. (Total Project Cost)

+
Total project Cost
+
Initial project cost + total facility management
(operation support) cost + Disposal cost

18

2. (initial project cost)

3. (Facility Management Cost)





Life Cycle Cost


(Expect judgment)

sensitivity analysis



Break-even analysis

19

(Sunk
Cost)

4. (Disposal cost)



(total project cost)
(Life cycle cost)

(2554)







Project development cost estimates
2
(Project Planning Cost Estimates)
(Project Design Cost Estimates)
1


2

20

-



-

-

-

- (Static)

1.
(Project cost overrun)

2.

3.

21

4.

5.


(2551)









QA
Work Breakdown Structure (WBS)
WBS



WBS


WBS



WBS

22

Project manager

Project manager
WBS




Cost Control
Cost Control

Cost Control






Cost Control
(code structure)

23

WBS Cost Control



WBS Cost Control
18

(2550)

24

1.
(Project)








-
-

-


:

25

:


3
:

:


:

:


2.




(Project Life Cycle)

26

-
-
-
-
-
-
-
-
-
-
-


-
-
-
-
-

27

3.

-
-
-
-
-
-
-
-


4.

28

5.







:




:



:

:

29

:


:

6.

-
-
-
-
-
-
-





(Project)

30

(Project Management)

2.2
1.
(Criteria)
4 (Cleland,1994:3-37,Pinto&Slevin,1988:479-502,Turner,1993:85-97)
1.1 (Time Criterion)

(Project Total Duration) (Activity Duration)
1.2 (Monetary Criterion)



1.3 (Effectiveness Criterion)



1.4 (Client Satisfaction Criterion)
(Acceptance)
(Usage)

31

2. Paul C. Dinsmore
An Overview of Project Management Principles for Executives : Six
Lessons to Ensure Success . ( Dinsmore Associates Management
Consultants International ) 10

(Project
Management Ten Commandments)
1 (Concentrate on Interfacing)

2 (Organize the Project Team)



(Leadership Abilities)

3 (Plan
Strategically and technically)


(Work Breakdown Structure; WBS)

4 (Remember Murphys Law)
If Anything Can Go Wrong It Will
()

32

5 (Indentify Project
Stakeholders)





6 (Be Prepared to Manage Conflict)



7 (Expect the Unexpected)

8 (Listen to Intuition)




9 (Apply Behavioral Skill)

33

10 (Follow Up & Take Corrective Action)

3. Jeffery K. Pinto and Dennis P. Sleven
Critical Success Factors in Effective Project Implementation
Jeffery K. Pinto ( (Maine)
Project Management Institute ) Denni P. Slevin (
(Pittsburgh))
54 418

10 (Pinto & Slevin, 1988 : 479-512, Pinto
& Slevin, 1994 : 27-1 to 27-7)
1 (Project Mission)



2 (Top Management Support)

34

3 (Project Schedule /
Plans)

(Work Breakdown Structure)


(Milestones)
4 (Client Consultation)

(The Client)

(Communication) (Consultation)
(Active Listening)
5 (Personnel)


(Recruitment) (Selection) (Training)
(Key Personal)
(Teamwork
Building)
6 (Technical Tasks)


(Technical skills) (Expertise)
7 (Client Acceptance)
4

35

8 (Monitoring and Feedback)

9 (Communication)



(Key actors)

10 (Troubleshooting)




(Foreseen) (Forestall)

4. Linn G. Stuckenbruck
Integration : The Essential Function of Project Management
Linn G. Stuckenbruck (
)
(Project
integration)

9 (Stuckenbruck, 1988 : 56-81 & Stuckenbruck (ed.), 1985 : 94-117)

36

1 (Getting Started on the Right Foot)

.
.
.

.
.
.
.
2 (Planning for Integrated Project)

3
(Developing an Integrated Work Breakdown Structure, Schedule, and Budget)

.
. (Specifications)
. (Work Statement)
. (Master Schedule)
.
.
. (Network Diagram)
.

37

4 (Developing Integrated
Project Control)


(Inputs Control)
(Outputs) (Outcomes)
5 (Managing Conflict)



6 (Removing Roadblocks)




7 (Setting Priorities)



8 (Facilitating Project
Transfer)

(Project transfer)
(Delivery)

9 (Establishing Communication Links)

4
1 (Upward Communication)

38

2 (Downward Communication)


3
(Outward Communication)

4 (Outward
Communication)

5. Peter W.G. Morris
Strategies for Managing Major Projects (Peter
W.G. Morris) ( )


(Major or Megaproject)

4 (Morris, 1993 : 39-54)
:


. (Objectives)
. (Strategies)
. (Technology)
. (Design)
:

3

39

. (External Environment)

1. (Politics)

2. (Community)
3. (Geophysical)
4. (Economics)
. (Monetary)
1. (Financial)
2. (Cost & Benefit)
. (Duration)
1. (Duration)
2. (Phasing)
3. (Urgency) (Critical Path)
: (Attitudes)


. (Commitment and Top
Management Support)
. (High Motivation)
. (Team work)
. (Positive Worldview)
: (Implementation)


. (Project Organization)
. (Contract Management)
.
.

40

.
.
.
. (Quality Assurance)
6. J. Jiang. G. Klein, and J. Balloun
J. Jiang. G. Klein, and J. Balloun Ranking of System
Implementation Success Factors Project Management
Journal 1996
10
1. (Clearly Defined goals and project
mission)
2. (Top Management Support)
3. (A Competent Project Manager)
4. (A Competent Project Team)
5. (Sufficient Resources)
6. / (Client/Customer
Involvement and Consultation)
7. (Good Communication)
8. (Responsiveness to Client)
9. (Proper Monitoring and Feedback)
10. (Appropriate Technology)
7. :

(2544)
12
1.
2.
3.
4.

41

5.
6.
7.
8.
9.
10.
11.
12.
2.3

2.1 (Burj Dubai)

( : http://www.arunsawat.com/board/index.php?topic=7510.0)





Mahanakron 77
The Ritz- Carlton Residences 200 2
.. 2555 2

42

2.2 Mahanakron
( : http://www.thaicontractors.com/content/cmenu/1/91/398.html)
77
9
2555

PACE Development
- 18,000
-
30 300

43

2.3
( : http://www.thaicontractors.com)
23

.. 2556

44

OWNER

DESIGNER

CONSULT

MAIN CONTRACTOR

MAIN
SUBCONTRACTOR

SPECIAL
SUBCONTRACTOR

MAIN
SUBCONTRACTOR

SPECIAL
SUBCONTRACTOR

MAIN
SUBCONTRACTOR

SPECIAL
SUBCONTRACTOR

2.4
: ( , 2554)


2.4

45

-
-
-

-
-
-

-
-
-
-
-

-
-
-

-
-

2.5
: ( , 2554)


(matrix organization)

46

2.6
: http://library.tru.ac.th/intro03.html

47

2.7
: http://library.tru.ac.th/intro03.html



(matrix organization)

48

(Work Breakdown Structure, WBS)

1

2.1

3.1

M&E
4

2.2

3.2

4.1

3.3

3.4

4.2

3.5

4.3

2.8 (Work Breakdown Structure, WBS)

: ( , 2554)

49

PROJECT VALUE
COMPLETED
WORK
PLANNED
VALUE

EARNED VALUE
SCHEDULE
PROJECT
ORIGIN

WORK TO DATE

2.9
: PHILLIPS, JOSEPH.IT PROJECT MANAGEMENT
EVM

50

SCHEDULING MANAGEMENT

OWNER

OWNER
-

OWNER

Sub-structure
Super-structure

Sub-structure

Super-structure

Master Schedule
Work Schedule
Daily
Schedule, 3-Week Schedule, Monthly Schedule, etc
3

2.10
: http://www.oknation.net/blog/okkit/2009/08/07/entry-1


Consultant

51

Good Master Schedule)

2.11
: http://www.oknation.net/blog/okkit/2009/08/07/entry-1
(Activity Planning)
(Schedule)

52

..2554

2.12
: http://www.thaiappraisal.org/thai/value/value.php

53

2.1
(Criteria to measure
success in administrative costs for the project)

(%)

(/
)

(/
)

(/
)

()
( )

(%)

(ROA) (%)

()

()

()


(
)

( : http://www.nstda.or.th/nstda-plan/1-plan-51/39-key-performance)
1. (%) 1 2554 1 2555
2. (ROA) (%) 1 2554
1 2555
3. (%)
2554 2555
4. (/) 2555
5. (/) 2554
2555
6. (/)
2554 2555

54

2.4
(2553)

6
(in-depth interview)
(content analysis)
(descriptive)






(2535)

1.

1 ..2525 2 .. 2533

55

2.



3.

(2549)





60
30 30

(t- test Statistic) 0.05
10



(2542)
3
.. 25302542

56

(2540)


DOS Window



Microsoft Project Primavera

57

(2552)







()
69
1.
2.
4
3.

()







()

58

(2546)

18
147
SPSS (Statistical Package for Social Sciences)

(2550)








( )

59

2.2



(2553)
(2535)
(2549)

(2542)

(2540)
(2552)
(2546)

(2550)

60

(Qualitative Research)


1.
2.
3.
4.
3.1

-
() ()

()


(Exploratory)

(Creditability)

6 6
- ()
1. (Project Controller) 1
- ()
1. (Project Controller) 1

61

- ()
1. (Project Controller) 1
-
1. (Owner) 1
- ()
1. (Owner) 1
-
1. (Owner) 1

-

-

.
-
-
(Economies of Scale)
-

-
-
-
-

-

1. ()
- ()
()

62

- ()
1
1. (%) 1 2554 1 2555
2. (ROA) (%) 1 2554
1 2555
3. (%) 2554
2555
4. (/) 2555
5. (/) 2554
2555
6. (/)
2554 2555
2.
-
- ()
-
2
1. (%) 1 2554 1 2555
2. (%) 2554
2555
3. (/) 2555
4. (/) 2554
2555
5. (/)
2554 2555
3.2

63

(, 2544 : 58)



(, 2544 : 271)

(, 2544 : 156)


1.
(
, 2544 : 22)
2.
3.
1
-
-
-
-
-
-

64

1.1 6 6

- ()
1. (Project Controller) 1
- ()
1. (Project Controller) 1
- ()
1. (Project Controller) 1
-
1. (Owner) 1
- ()
1. (Owner) 1
-
1. (Owner) 1
2
-
-
-
-
-



-
-

-
-
-

65

- Economies Of Scale
13

Economy of Speed

3
-
-
-
-

- ,




1. (Documentary Studies)

1.1

1.2
1.3 Web site


2.

3. (In-depth Interview)
(Key informant)

66

4.

5.

6.


3.3

1. (Primary Data)
6

1.1

1.2

1.3
2. (Secondary Data)


3.4
1. (Content Analysis)
2.

67

3. Triangulation

3.1


3.2 Methods Triangulation

3.3 Perspective Triangulation

3.4 Theory Triangulation

3.5 Data Triangulation

3.6

( , .4)
4.


(Content
Analysis) (Descriptive)

68

6 6
- ()
1. (Project Controller) 1
- ()
1. (Project Controller) 1
- ()
1. (Project Controller) 1
-
1. (Owner) 1
- ()
1. (Owner) 1
-
1. (Owner) 1
4.1


1
1.1 6 6

69

2
6 (Content Analysis)

3
4.2
1

4.1

(%)

(/
)

(/
)

17 /

10 /

27 /

2 /

2 /

4 /

()
( )
2555

(%)

(ROA) (%)

()

()

()


(
)

-1.49%

1.64%

154%

300,000,000

21.96%

8.21%

16%

90,000,000

2.54%

3.48%

27%

400,000,000

20%

2.10%

33%

25,000,000

25%

3.50%

150%

30,000,000

15%

4.90%

50%

39,000,000

: http://www.set.or.th

(/)

4,921,678,180
1,117,252,920
1,600,000,000
1,000,000
1,000,000
3,000,000

70

2554


1.1
6
1 ( )
31
7

2 ()
31 8

3 () 33
9


4 31
7

5 () 33
11

6 () 48
24


2
6
3

71

Economies Of Scale
(Content Analysis)

13
6
4.2

1
2
3
4
5
6
7
8
9
10
11

Economies Of Scale

72

4.2 ()


12
13

ECONOMY OF SPEED

Economies Of Scale



ECONOMY OF SPEED
4.3

()

1
2
3
4
5
6

ECONOMIES OF SPEED

73

4.4
2.1

()
1
2
3
4
5
6

1.

4.5

()
1
2
3
4
5
6

2.

74

4.6


()
1
2
3
4
5
6

3.

OUT SOURCE


4.7

()
1
2
3
4
5
6

4.

75

4.8
2.2

()
1
2
3
4
5
6

5.

4.9

()

1
2
3
4
5
6

6.

76

4.10

()
1
2
3
4
5
6

7.

4.11

()
1
2
3
4
5
6

8.

77

4.12
2.3

()

1
2
3
4
5
6

9.


CBS

WBS CBS


4.13

()
1
2
3
4
5
6

10.



WORK PROGRAM CBS

WBS & CBS

78

4.14

()

1
2
3
4
5
6

11.

79

4.15 Work Breakdown Structure

()

1
2
3
4
5
6

12. Work Breakdown Structure

Work Breakdown Structure

4.16 Cost Breakdown Structure

()

13. Cost Breakdown Structure

1
2
3
4
5
6

Cost Breakdown Structure

80

4.17

()
1
2
3
4
5
6

14.

4.18

()
1
2
3
4
5
6

15.

81

4.19

()
1
2
3
4
5
6

16.

4.20
2.4

()
1
2
3
4
5
6

17.

82

4.21 Master Schedule Plan

()
1
2
3
4
5
6

18. Master Schedule Plan

Master Schedule Plan

4.22

()
1
2
3
4
5
6

19. Master Schedule Plan

supplier

83

4.23 Schedule Plan

()

1
2
3
4
5
6

20. Schedule Plan

,, ,

Schedule Plan




4.24 Schedule Plan

()
1
2
3
4
5
6

21. Schedule Plan

plan

Schedule Plan

84

4.25

2.5

()
1
2
3
4
5
6

22.

..

4.26

()
1
2
3
4
5
6

23.

85

4.27

()
1
2
3
4
5
6

24.

4.28

()
1
2
3
4
5
6

25.

86

4.29
2.6

()
1
2
3
4
5
6

26.

4.30

()
1
2
3
4
5
6

27.

WBS

87

4.31

()
1
2
3
4
5
6

28.

4.32

()
1
2
3
4
5
6

29.

SUPPLY CHAIN

88

4.33
2.7

()
1
2
3
4
5
6

30.

4.34

()
1
2
3
4
5
6

31.



shop drawing

Shop Drawing

89

BOQ QUOTATION

4.35

()
1
2
3
4
5
6

32.

4.36
2.8

()

1
2
3
4
5
6

33.

90

4.37

()
1
2
3
4
5
6

34.

4.38

()
1
2
3
4
5
6

35.

91

4.39

()
1
2
3
4
5
6

36.

4.40
2.9

()
1
2
3
4
5
6

37.

cost breakdown structure

92

WBS CBS

4.41

()
1
2
3
4
5
6

38.


schedule plan


cost breakdown structure

WBS, CBS


4.42

()
1
2
3
4
5
6

39.

93

4.43

()

1
2
3
4
5
6

40.

4.44
2.10

()
1
2
3
4
5
6

41.





WBS CBS

94

WBS, CBS







4.45

()

1
2
3
4
5
6

42.

95

4.46

()
1
2
3
4
5
6

43.

4.47

()

1
2
3
4
5
6

44.

96

4.48
2.11

()
1
2
3
4
5
6

45. (
)

4.49

()
1
2
3
4
5
6

46.

97

4.50

()
1
2
3
4
5
6

47.

4.51

()
1
2
3
4
5
6

48.

98

4.52
2.12

()
1
2
3
4
5
6

49. ( , )

4M

,

4.53

()

50.

1
2
3
4
5
6

KPI
KPI

99

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4.54

()
1
2
3
4
5
6

51.

4.55

()
1
2
3
4
5
6

52.

100

4.56 ECONOMIES OF SCALE

2.13 ECONOMIES OF
SCALE

()
1
2
3
4
5
6

53. ECONOMIES OF SCALE

ECONOMIES OF SCALE

4.57 ECONOMIES OF SCALE

()
1
2
3
4
5
6

54. ECONOMIES OF SCALE

ECONOMIES OF SCALE
ECONOMY OF SCALE

101

4.58 ECONOMIES OF SCALE

()
1
2
3
4
5
6

55. ECONOMIES OF SCALE

ECONOMIES OF SCALE

ECONOMIES OF SCALE




4.59 ECONOMIES OF SCALE

()
1
2
3
4
5
6

56. ECONOMIES OF SCALE

ECONOMIES OF SCALE



3

102

4.60

()
1
2
3
4
5
6

103

5








(Content Analysis)

5.1
4
1 2555
2554
2

3

4

104

5.1 2555
1

(%)

(/
)

()
( )
2555

(%)

(ROA) (%)

()

()

()



()

-1.49%

1.64%

154%

300,000,000

21.96%

8.21%

16%

90,000,000

2.54%

3.48%

27%

400,000,000

20%

2.10%

33%

25,000,000

25%

3.50%

150%

30,000,000

15%

4.90%

50%

39,000,000

(/
)
17 /

10 /

27 /

4 /

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4 /

(/)

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5.2 2554

(%)

(/
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()
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()

()

()

-3.78%

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40%

300,000,000

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10%

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3.07%

15%

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10 /

27 /

(/)

4,921,678,180
1,117,252,920
1,600,000,000

105

5.2 ()

(%)

(/
)

(/ )

(/)

()
( )
2554

(%)

(ROA) (%)

(
)

15%

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15%

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10%

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: (%)
()
- ()
- ()
- ()

()
2554 -3.78% 2555 -1.49%
2555


2555 ROA = 1.64% 2554 ROA = 1.45
2555

2555 = 154% 2554 =
40% 2555

106

2555 METRO
SKY RATCHADA 8 (3 ) 300,000,000
420

17

4,921,678,180

107

()
2554 = 19.01% 2555 = 21.96%
2555

2555 ROA = 8.21% 2554 ROA =
6.50% 2555


2555 = 16% 2554 = 10%
2555



2555
8 1 90,000,000
210

10

108

1,117,252,920





()
2554 = 2.00% 2555 = 2.54%
2555

109

2555 ROA = 3.48% 2554 ROA =
3.07%% 2555

2555 = 27% 2554 =
15% 2555



2555
CITY RESORT 30 1 400,000,000
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110

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M&E
vvkvk;6F
l

1,600,000,000

111

-
- ()
-


2554 = 15% 2555 = 20% 2555



2555 = 33% 2554 =
15%
2555

2555
8 1 25,000,000 240

4

( )
()
()

()
()
()

( )
(,)

112

1,000,000




()

2554 = 10% 2555 = 25%
2555

2555 = 150% 2554 =

10%
2555

2555
8 1 30,000,000 270

4

113

( )
()
()

()
()
-

()
()
()

()
( )

1,000,000






2554 = 10% 2555 = 15%
2555

2555 = 50% 2554 =

10%

114

2555

2555
9 1 39,000,000 300

4

,
-

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1

6

6 31
3 33 2 48 1
6

2 4
6
(. ) 1
(. ) 1 (.) 1 (.)
1 (.) 1
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6
24 1 11 1 9 1 8 1
7 2
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116

6






6 6
31 3 33 2 48 1
4 2 8
2 9 1 7 1 11 1
24 1 3
3
2

1.

117

WBS CBS

WBS CBS

118

Supplier










..

119

Shop Drawing

BOQ Quotation

WBS CBS

120

WBS, CBS

121

KPI







ECONOMIES OF SCALE

122

13




13


Economy of Speed
3








(
)
4

1.

2.

123

3.

1.









2.

124

3.














5.2
1.









9 (Stuckenbruck, 1988 :
56-81 & Stuckenbruck (ed.), 1985 : 94-117)

125

(Getting Started on the Right Foot)

.
.
.

.
.
.
.
(Planning for Integrated Project)




(2550 : )


2.

126

Paul C. Dinsmore (1987 : )

(Work Breakdown Structure)
(2550 : )









Paul
C. Dinsmore (1987 : )


Pinto&Slevin (1988 : )








Paul C. Dinsmore
(1987: )

127

Pinto&Slevin (1988 : )





WBS CBS

WBS CBS

Pinto&Slevin (1988 : )


Paul C. Dinsmore (1987 : )

128

Supplier



Pinto&Slevin (1988 : )


Paul C. Dinsmore (1987 : )
(
)







Pinto&Slevin (1988 : )



..

129

Pinto&Slevin (1988 : )







Shop Drawing

BOQ Quotation

Pinto&Slevin (1988 : )

130

Pinto&Slevin
(1988 : )



Paul C. Dinsmore (1987 : )







WBS
CBS







Pinto&Slevin (1988 : )

131

Paul C. Dinsmore (1987 : )







WBS, CBS

132

Paul C. Dinsmore (1987 : )


Pinto&Slevin (1988 : )

Paul C. Dinsmore (1987 :
)
















Pinto&Slevin (1988 : )

133

KPI







Pinto&Slevin (1988 : )







ECONOMIES OF SCALE

134

Stuckenbruck (1988 : )

3.







( )
Pinto & Slevin (1988 : )

135

4.

1.



,




Pinto&Slevin
(1988 : )
(Project Mission)


2.

136

Pinto&Slevin (1988 : )
(Project
Mission)


9
(Stuckenbruck, 1988 :56-81 & Stuckenbruck (ed.), 1985 : 94-117)
(Planning for Integrated Project)



(2550 : )



3.

137

Pinto&Slevin (1988 : )
(Project Mission)


Pinto & Slevin (1988 : )

Paul C. Dinsmore
10
(Listen to Intuition)




9
(Stuckenbruck, 1988 : 56-81 & Stuckenbruck (ed.), 1985 : 94-117)
(Planning for Integrated Project)




5.3
1.

138

2.

139

Organization Chart






Outsource

140

Economy of Scale


Supply Chain

141

CBS
WBS

142

ECONOMIES OF SCALE






Economy of Scale

3.




4.

143

1.

2.










3.

144

5.4
1.

2.


3.

145

. 2552. .
. .
, []. :
http://blog.eduzones.com/poonpreecha/81098, [ 28 2554]
. 2554. []. :
http://www.set.or.th/set/commonslookup.do?prefix=S&language=th&country=TH,
[ 18 2555]
. 2546.
. . .
. 2550.
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115/22 kv . .
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, (ACS) . :
.
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.
. 2542. .
. .
PDF. 2554. []. :
http://www.thaiappraisal.org/thai/value/value.php, [ 8 2555]
. 2555. , []. :
http://th.wikipedia.org/wiki/, [ 18 2554]

146

( )
. 2540. .
. . .
. 2553. . 1. : .
. 2554. . 2. .
. 2535.

. . .
. 2552.
SMEs Projects, []. :
http://logisticscorner.com/index.php?option=com_content&view=article&id=
476:-logistics-outsourcing&catid=37:procurement&Itemid=88,
[ 31 2555]
. 2554. : . 2.
. 2549.
. .
.
. 2550. , Internet.
Meredith,J.R.,& Mantel,S.J.,Jr. 1998. Project managerial approach (4th ed.) New York : John
Wiley & Sons.
Schwallbe,K. 2003. Information technology project management (4th ed.) Canada : Thomson
course technology.

147

148

149

1
1

()
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()

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150

METRO SKY RATCHADA 8 (3 )

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2






1.

2.

151

3.



4.

5.

6.

7.



8.

9.

CBS

10.


11.

152

12. Work Breakdown Structure

13. Cost Breakdown Structure

14.


15.

16.

17.

18. Master Schedule Plan

19. Master Schedule Plan

20. Schedule Plan

153

21. Schedule Plan

22.


23.

24.

25.

26.

27.


28.

29.


30.

154

31.


32.

33.

34.

35.

36.


37.

38.

39.

40.


41.

42.

155

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44.

45. (
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48.

49. ( ,
)

50.


51.

52.

156

ECONOMIES OF SCALE
53. ECONOMIES OF SCALE

54. ECONOMIES OF SCALE

55. ECONOMIES OF SCALE


56. ECONOMIES OF SCALE

..

......................................................................................................

157

2
1


()
(
)
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()

(%)

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(%)

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158

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159

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5.

6.

7.

8.

9.


10.


11.


12. Work Breakdown Structure

160

13. Cost Breakdown Structure

14.


15.



16.

17.


18. Master Schedule Plan

19. Master Schedule Plan

20. Schedule Plan


21. Schedule Plan
plan

161

22.

23.


24.

25.


26.

27.


28.

29.


30.

31.

shop drawing

162

32.

33.

34.

35.

36.


37.

38.
schedule plan
39.

40.


41.

42.

43.

163

44.

45. (
, ,)

46.

47.

48.

49. ( ,
)

50.

51.

52.

164

ECONOMIES OF SCALE
53. ECONOMIES OF SCALE

54. ECONOMIES OF SCALE

55. ECONOMIES OF SCALE

56. ECONOMIES OF SCALE

, , ,

..

......................................................................................................

165

3
1

()
( )
2555

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(%)

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3.48%

(%)

(/)

(/
)

(/
)

27%

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00

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()
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,

166

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167

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1.

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3.

4.

5.

6.

7.

8.

168

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10.

WORK PROGRAM CBS

11.

12. Work Breakdown Structure

13. Cost Breakdown Structure

14.

15.

169

16.

17.

18. Master Schedule Plan

19. Master Schedule Plan

,
20. Schedule Plan

21. Schedule Plan

22.


23.

,

24.

25.

170

26.

27.

28.

29.

30.

31.


32.


33.

34.

35.

36.

171

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38.

39.

40.

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50.



51.

52.

ECONOMIES OF SCALE
53. ECONOMIES OF SCALE

54. ECONOMIES OF SCALE



55. ECONOMIES OF SCALE

173

56. ECONOMIES OF SCALE

174

4
1

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(%)

(/)

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175

()
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1.

2.

3.

176

4.

5.

6.

7


8.

9.


10.

11.


12. Work Breakdown Structure

13. Cost Breakdown Structure

177

14.



15.



16.

17.

18. Master Schedule Plan

19. Master Schedule Plan


20. Schedule Plan

21. Schedule Plan

22.

,

178

23.

24.

25.

26.

27.



28.

29.

30.

31.

32.

179

33.

34.

35.

36.

37.

38.

39.

40.

41.

42.

43.

44.

180

45. (
, ,)

46.

47.


48.

49. ( ,
)

50.

KPI
51.

52.

ECONOMIES OF SCALE
53. ECONOMIES OF SCALE

54. ECONOMIES OF SCALE

181

55. ECONOMIES OF SCALE


56. ECONOMIES OF SCALE

- ECONOMIC OF SPEED

......................................................................................................

182

5
1

()
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2555
( )

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25%

(ROA) (%)
3.50

(%)

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(/
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,
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183

( )

()
()
()

()
( )
-

()
()
()

()
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.
ECONOMY OF SCALE

2


ECONOMIES OF SPEED

1.

2.

184

3.

4.

5.

6.

7.

8.

9.

185

10.


WBS & CBS
11.

12. Work Breakdown Structure

13. Cost Breakdown Structure

14.

15.

16.

186

17.


18. Master Schedule Plan

19. Master Schedule Plan



20. Schedule Plan
,, ,

21. Schedule Plan

22.


23.

2

24.

187

25.

26.

27.




28.



29.
SUPPLY CHAIN

30.

31.

32.

188

33.


34.

35.



36.



37.

cost breakdown structure

38.
cost breakdown structure
39.

40.


41.
WBS CBS

189

42.

43.

44.


45. (
, ,)

46.

47.

48.

49. ( ,
)
,

190

50.

KPI

51.

52.

ECONOMIES OF SCALE
53. ECONOMIES OF SCALE

54. ECONOMIES OF SCALE

55. ECONOMIES OF SCALE

ECONOMIES OF SCALE

56. ECONOMIES OF SCALE

3

191

-
-
- ECONOMY OF SPEED

ECONOMY OF SCALE

192

6
1

()
( )
2555

(%)

15%

(ROA) (%)
4.90

(%)

(/
)

(/
)

(/
)

50%

39,000,000

4 /

3,000,000

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1.1 6 6

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39/66 .1 . - 12110

48

24

193

,
-

ECONOMIC OF SCALE

2




1.

2.

194

3.


4.

5.

6.


7.


8.

9.

10.



11.


12. Work Breakdown Structure

195

13. Cost Breakdown Structure

14.


15.

16.

17.

18. Master Schedule Plan

19. Master Schedule Plan

20. Schedule Plan


21. Schedule Plan

196

22.


23.


24.

25.

26.
,
27.

28.


29.

30.

31.

197

32.

33.

34.

35.

36.

37.

38.

39.

40.

41.

42.

43.

198

44.

45. (
, ,)

46.

47.

48.

49. ( ,
)

50.


51.

52.

199

ECONOMIES OF SCALE
53. ECONOMIES OF SCALE

54. ECONOMIES OF SCALE


55. ECONOMIES OF SCALE

56. ECONOMIES OF SCALE

3



..

200

E-MAIL

. 2555

. 2546

. 2544

()

. 2552-
1/131 . 190/2 .
10510
082-0925225
wenich_j@yahoo.com
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