TRNG I HC M TP.

HCM
Trung Tm Bi Dng Nghip v CPA
Lp Bi dng kin thc v k nng qun l d n xy dng

PHAN TCH EARNED VALUE

Tai lieu lu hanh

nh noi bo
1

TIEN O XAY DNG

NG MOT NHA XNG
NG
Ngay
1

A
B
C
D
E
F
G
H
I
J
K
L

10

11

12

13

14

15

16

17

18

19

20

1
1

1
1
1

1
1

1
1

NGAN SACH
CH C GIAO ...
Nhiem vu Thi gian
Thang
A
3
B
1
C
6
D*
2
E
3
F
3
G
9
H
11
I
1
J
4
K
2
L
1

Nhan cong
$20,000
$20,000
$150,000
$40,000
$35,000
$50,000
$15,000
$850,000
$15,000
$35,000
$20,000
$25,000
$1,275,000

Vat lieu

Chi ph khac

Tong cong

$25,000
$500,000
$10,000
$10,000
$5,000
$10,000
$1,500,000
$5,000
$20,000
$15,000
$50,000

$15,000
$10,000
$250,000
$10,000
$25,000
$20,000
$20,000
$250,000
$10,000
$10,000
$15,000
$25,000

$35,000
$55,000
$900,000
$60,000
$70,000
$75,000
$45,000
$2,600,000
$30,000
$65,000
$50,000
$100,000

$2,150,000

$660,000

$4,085,000

Chi ph
hang ngay

TIEN O CUA CHI PH

Thi gian tnh theo ngay

C.tac $000
A
B
C
D
E
F
G
H
I
J
K
L

10

11

12

13

14

15

$12 $12 $12

$12
$55 $55
$150
$150 $150 $150 $150 $150 $150
$30
$30 $30
$23
$23 $23 $23
$25
$25 $25 $25
$5
$5
$5
$5
$5
$5
$5
$5
$5
$5
$236
$236 $236 $236 $236 $236 $236 $236 $236 $236 $236 $236
$30
$16
$16 $16 $16 $16
$25
$100
$55 $35 $185 $185 $416
Cum

$416

$391

$391

$266

$266

$266

$258

$258

$258

$258

16

17

$30
$25 $25
$100
55

125

$55 $90 $275 $460 $876 $1,293 $1,684 $2,075 $2,342 $2,608 $2,875 $3,132 $3,390 $3,647 $3,905 $3,960 $4,085

Chi ph hang ngay

Chi ph hang ngay tch lyu
4

O TH CUA NGAN LU
($ 000)
$450
$400
$350
$300
$250
$200
$150
$100
$50
$0
1

9 10 11 12 13 14 15 16 17

NG
NG CONG CHI PH TCH LUY
(ng
ng cong ch S cua ngan sach
ch d an)
$4,500
$4,000
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
$500
$0
1

9 10 11 12 13 14 15 16 17

PHAN TCH EARNED VALUE

A: Ke hoach hoac ngan sach
Chi ph a d tru cua cong viec theo
ke hoach (BCWS: Budgeted Cost of
Work Scheduled)

Chi ph tch luy

Ngay cap
nhat

B: Thc te :Chi ph thc te cua cong viec a thc hien (

ACWP: Actual Cost of Work Performed)
Vt chi ph

C: Chi ph a d tru cua cogn viec a thc

hien (BCWP - Budgeted Cost of Work
Performed)
Vt
thi
gian

Thi gian

PHAN TCH EARNED VALUE (t.t)

Phan tch Earned Value la mot he thong
ng o lng s
thc hien cu the cua quan ly d an

Earned Value la gia tr cua cong viec ma a c
hoan thanh
nh

Value - c ap dung
ng vao tong
ng so cua ke hoach
ch a
d tru cho cac cong viec a thc hien - Budgeted
Cost of Work Performed (BCWP); cung nh
Budgeted Cost of Work Scheduled (BCWS) - ngan
sach
ch ban au va chi ph thc te - Actual Cost of
Work Performed (ACWP) No cung cap mot he thong
ng
kiem soat toan chi ph d an

$4,500

D AN TAI CUOI NGAY TH 8 (000)

$4,000

Ngan sach : $2,075

Thc te : $1,613
BCWP :$1,349

$3,500

$3,000

$2,500

Ngan sach
Thc te
BCWP

$2,000

$1,500

$1,000

$500

$0
1

10

11

12

13

14

15

16

17

+ Tot/ - Xau

Phng sai cua chi ph: CV = BCWP - ACWP

CV = $1,349 - $1,613 = - $264.
 Nha thau lo $264.000  Can phai xem them d
lieu qua kh e co ket luan chnh xac, nhng tam thi
co the anh
nh gia : tien trnh thc hien d an cua nha
thau la xau
Phng sai cua tien o: SV = BCWP - BCWS

SV = $1,349 - $2,075 = -$726
Nhan xet:

Tien o thc hien d an : muon so vi ke hoach
ch a
lap.

Gia tr cong viec b cham tre la $726.000
10

O TH HOAN THANH
NH EARNED VALUE

Chi ph tch luy

Chi ph cuoi cung b

vt

A
B

Tien o b vut qua

Thi gian

11

MOT VAI CH SO CUA S THC HIEN

D AN

Cac thong so ve s thc hien cua d an (000)

Budgeted Cost of Work Scheduled :BCWS = $2,075

Actual Cost of Work Performed: ACWP = $1,613

Budgeted Cost of Work Performed: BCWP =$1,349

Budgeted Cost at Completion: BAC = $4,085
Ch so thc hien chi ph (Cost Performance Index):
CPI = BCWP/ACWP = 0.84
Ch so thc hien tien o (Scheduling Performance Index):
SPI =BCWP/BCWS = 0.65
Ch so phan rang hoan thanh
nh (Percent Complete Index):
PCI =BCWP/BAC = 0.33
12

D BAO CHI PH TOAN BO CUA D AN

Chi ph d bao cho s hoan thanh

nh :
FAC = ETC + ACWP

trong o ETC la chi ph c c lng

ng e hoan thanh
nh

ETC = Phan con lai cua cong viec/CPI

= {BAC - BCWP}/ (CPI) ={$4,085-$1,349}/0.84

= $2,736/0.84 = $3,271

FAC = $3,271 +$1,613 = $4,883

Cach
ch nay a c chng
ng minh vi mc sai so la
<10% vi cac d an ln

13

Cai g ang xay ra cho d an cua ban?

Tnh huong 1?

Tnh huong 2?

14