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Chuyn :

QUAN LY CHI PH

Tac gia: TS. Lng c Long


ai hoc Bach Khoa TPHCM
Khoa Ky Thuat Xay Dng.
luongduclong@hcmut.edu.vn

TS.LUONG DUC LONG

KIEM SOAT CHI PH D AN: PHNG PHAP GIA


TR AT C
(EARNED VALUE METHOD)

TS. LUONG DUC LONG

KHI NIM
Chi ph ca d n bao gm chi ph trc tip, chi ph gin
tip, d phng ph, thu gi tr gia tng u ra v li
nhun.
Trong phng php Earned Value Method (Phng
php gi tr t c) ch gii hn trnh by kim sot
chi ph trc tip lin quan vi tng cng vic trn cng
trng trong c cu phn chia cng vic theo di
phn vic lm.
Cn chi ph gin tip (chi ph lao ng gin tip, s
dng trang thit b, chi ph qun l,.... ) khng a
vo h thng kim sot v qun l nhng khon ny
l chc nng ca b phn k ton v c tnh theo
t l phn trm.
TS. LUONG DUC LONG

KHI NIM
Kim sot chi ph bao gm tm hiu ti sao li c s
thay i c tch cc v tiu cc.
N phi c kt hp thng nht vi cc qu trnh kim
sot khc nh: quy m d n, tin d n, cht lng
d n v cc yu t cn kim sot khc trong d n ...
Kim sot chi ph l nhng cng vic bao gm:
1)xc nh ng chi ph c bn ca d n,
2) gim st theo di chi ph thc t,
3) phn tch nhng nhn t nh hng vic thay
i chi ph thc t so vi ng chi ph c bn,
3) thng bo cho cc i tng lin quan nhng thay
i c php.
TS. LUONG DUC LONG

1.Gii thieu : PHNG PHAP GIA TR AT C


Earned Value (EV) l gi tr ca cng vic hon
thnh.
EVM l phng php phn tch chi ph / tin vi
k hoch c s (Baseline)
Phn tch Earned Value l mt h thng o lng
s thc hin c th ca qun l d n ( D n vt
chi ph ? D n vt khi lng lm vic? D n
chm tin ?).

TS. LUONG DUC LONG

1.Gii thieu : PHNG PHAP GIA TR AT C


Phng phap gia tr at c (Earned Value methodEVM) c dung e ang gia tong the hieu qua thc
hien cua d an tai thi iem xem xet.
EVM c thc thi bang viec phan tch chi ph va tien
o thc hien vi ke hoac ban au (ke hoach c s
Baseline schedule)
Gia tr at c BCWP (Budget Cost for Work Performed)
cua cong viec c tnh bang cach nhan phan tram
khoi lng cong viec a thc hien cho ti thi iem hien
tai vi chi ph d tru e thc hien phan viec o. Gia tr
nay goi la chi ph d tru e thc hien phan viec a c
lam xet en thi iem cap nhat.
TS. LUONG DUC LONG

V du 1:
Ch ph d tru e hoan thanh 1 hang muc trong 9 ngay la
1500 USD. Hom nay la ngay th 9 a thc hien cac phan
viec cua hang muc. Tuy nhien en luc nay mi chi ph het
1350USD va c lng ch thc hien c 2/3 khoi lng
cong viec.
BCWP= 2/3*1500=1000USD.
V du 2:
Ch ph d tru e hoan thanh 1 hang muc trong 9 ngay la
1500 USD. Hom nay la ngay th 8 a thc hien cac phan
viec cua hang muc. Luc nay chi ph thc te la 1350USD va
c lng ch thc hien c 2/3 khoi lng cong viec.
BCWP= 2/3*1500=1000 USD.

Bat ke nha thau lam nh the nao. So tien nha thau


nhan c t CT cho phan viec a lam ch la BCWP.
TS. LUONG DUC LONG

2. Cac ky hieu trong phng phap EVM


BCWS = Chi ph theo k hoch (Budget Cost for Work Scheduled-BCWS).
BCWS c ly bng gi tr chi ph tch ly n thi im cp nht theo
tin ban u.
BCWP= Chi ph thu c hay gi tr t c cho cng vic thc hin (
tin nh thu s c CT chi tr) (Budget Cost for Work Performed
BCWP)
ACWP= Chi ph thc t cho cng vic thc hin (Actual Cost for Work
Performed ACWP)
BAC= Chi ph hon thnh d n theo k hoch(Budged At Completion BAC)
EAC= Chi ph c tnh hon thnh d n theo thc t (Estimated At
Completion - EAC)
CV= Chnh lch chi ph (Cost Variance CV)
SV= Chnh lch tin v khi lng (Schedule Variance - SV)
VAC= Chnh lch chi ph hon thnh d n (Variance At Completion VAC)
TS. LUONG DUC LONG

3. o lng chi ph thc hin d n?


So sanh gia tr at c BCWP vi ACWP (chi ph thc te
Actual Cost for Work Performed) e anh gia hieu qua
s dung chi ph (vt chi ph, hay tiet kiem chi ph)
CV (Cost Variance) chenh lech chi ph = s khac nhau
gia chi ph thc hien cong viec en thi iem cap
nhat (BCWP) va chi ph thc te thc hien cong viec
(ACWP).
Neu CV am la vt chi ph va ngc lai
V du 1 (tiep theo) => CV = BCWP -ACWP =10001350=-350 => Vt chi ph
TS. LUONG DUC LONG

4. o lng khi lng thc hin d n?


So sanh gia tr at c BCWP vi BCWS (chi ph c tnh
thc hien phan viec phai c thc hien ung nh ke
hoach en thi iem xet- Budget Cost For Work Schedule)
e anh gia hieu ve mat khoi lng thc hien ( vt khoi
lng, hay cham khoi lng)
SV (Schedule variance) = chenh lech ve mat khoi lng
cong viec => SV=BCWP- BCWS.
Neu SV <0 => cha at u khoi lng cong viec theo ke
hoach. Ngc lai
V du 1 (tt): BCWS=1500 (a thc hien xong ngay th 9),
BCWP=1000 => SV = BCWP-BCWS=1000-1500=-500 => Cham
khoi lng.
V du 2 (tt): BCWS=(8/9)*1500 = 1333 (a thc hien xong
ngay th 8), BCWP=1000 => SV = BCWP-BCWS=1000-1333=333 => Cham khoi ln
g.
TS. LUONG DUC LONG
10

5. o lng thi gian thc hin d n?


So sanh STWP (thi gian d tru e thc hien phan viec a c
hoan thanh - Scheduled Time for Work Performed) va ATWP (Thi
gian thc s thc hien phan viec o - Actual Time for Work
Performed) e anh gia hieu ve mat thi gian thc hien (cham
tien o, hay nhan tien o)

TV (Time Variance ) = STWP- ATWP


TV <0 => Cham tien o. Ngc lai
V du 1(tt).
STWP=2/3*9=6; ATWP=9; TV=STWP-ATWP=-3 (cham tien o
3 ngay)
V du 2 (tt)
STWP=2/3*9=6; ATWP=8; TV=STWP-ATWP=-2 (cham tien o
TS. LUONG DUC LONG
11
2 ngay)

6. anh gia tnh trang tong the cua d an


Ch so chi ph CPI (Cost Performance Index) = BCWP/
ACWSP>1 th co li
Ch so tien o SPI (Schedule Performance Index) = BCWP/
BCWS >1 th co li
Cung co khi ch so nay th tot nhng ch so khi th khong
tot. (VD: D an vt tien o nhng chi ph lai s dung cao
hn chi ph d tru, hay ngc lai)
Ket hp ca hai ch so CPI va SPI => ch so phan anh tnh
trang tong the cua d an goi la chi so chi ph tien o
(CSI)

CSI= CPI*SPI
CSI>1 => Tnh trang d an la chap nhan c
CSI<1=> D an ang co van e
TS. LUONG DUC LONG

12

V du 1 (tt) nh tren:
Ch ph d tru e hoan thanh 1 hang muc trong 9 ngay la
1500 USD. Hom nay la ngay th 9 a lam cong tac. Tuy
nhien en luc nay mi chi ph het 1350USD va c lng
ch thc hien c 2/3 khoi lng cong viec.
BCWP= 2/3*1500=1000USD.
CV= 1000-1350=-350
SV= BCWP-BCWS =1000-1500=-500
CPI=BCWP/ACWP=1000/1350= 0.74
SPI=BCWP/BCWS=1000/1500=0.67
CSI=CPI*SPI=0.49
KL: en thi iem cap nhat, d an a hoan thanh c
phan viec t hn phan viec phai lam theo ke hoach, vi
chi ph cao hn chi ph d tru => D an ang bao ong,
can co nhng bien phap hu hieu e giai quyet.
TS. LUONG DUC LONG

13

Cc ng cong trong phng php EVM

TS. LUONG DUC LONG

14

7. Cac trng hp co the xay ra khi xem


xet d an

a. Trng hp CV>0, SV>0


b. Trng hp CV>0, SV<0
c. Trng hp CV<0, SV>0
d. Trng hp CV<0, SV<0

TS. LUONG DUC LONG

15

a. Trng hp CV>0, SV>0

Cho ti thi iem cap nhat, cong tac (hoac tap cong
tac/ mot d an) thc hien vi chi ph t hn chi ph d tru
(ACWP<BCWP) va a hoan tat phan viec nhieu hn so
vi phan viec lam theo ke hoach (BCWP>BCWS)
Chi ph
BCWP

ACWP

CV>0- Chenh lech chi


ph
BCWS
SV > 0- Chenh lech khoi
lng

Thi iem cap


nhat

ACWP
BCWP
BCWS

Thi gian

TS. LUONG DUC LONG

16

b. Trng hp CV>0, SV<0

Cho ti thi iem cap nhat, cong tac (hoac tap cong
tac/ mot d an) thc hien vi chi ph t hn chi ph d tru
(do ACWP< BCWP) va a hoan tat phan viec t hn so
vi phan viec lam theo ke hoach (BCWP<BCWS).
BCWS

Chi ph

ACWP
BCWP
BCWS
SV< 0- Chenh lech khoi lng
BCWP
0

ACWP

CV>0 - Chenh lech chi


ph
Thi gian
Thi iem cap nhat
TS. LUONG DUC LONG

17

c. Trng hp CV<0, SV>0

Cho ti thi iem cap nhat, cong tac (hoac tap cong tac/
mot d an) thc hien vi chi ph nhieu hn chi ph d tru
(do ACWP> BCWP) va a hoan tat phan viec nhieu hn so
vi phan viec lam theo ke hoach (BCWP>BCWS).
Chi ph
ACWP

CV<0- Chenh lech chi ph


BCWS
SV > 0- Chenh lech khoi lng
ACWP
BCWP
BCWS

BCWP

Thi iem
cap nhat

Thi gian

TS. LUONG DUC LONG

18

d. Trng hp CV<0, SV<0


Cho ti thi iem cap nhat, cong tac (hoac tap cong tac/ mot
d an) thc hien vi chi ph nhieu hn chi ph d tru va a
hoan tat phan viec t hn so vi phan viec lam theo ke hoach.
V du nh a neu. CV=-350, SV=-500 => Nhieu hn ve chi ph, t
hn ve khoi lng.
Chi ph

ACWP

TV
0

ACWP
BCWP
BCWS

BCWS

BCWP
STWP

CV<0 - Chenh lech chi ph


SV<0- Chenh lech khoi lng
ATWP
Thi iem cap nhat

Thi gian

TS. LUONG DUC LONG

19

8. D bao tnh hnh thc hien d an trong


tng lai
EVM co the d bao tnh hnh thc hien d an trong tng
lai vi k tnh trang hien nay.
Chi ph e hoan thanh phan viec con lai (Estimated Cost
To Complete -ETC) bang chi ph d tru ban au tr i gia tr
cong viec lam c ti thi iem hien tai va hieu chnh
bang ch so CPI.
ETC

= (BAC-BCWP)/CPI
= (BAC-BCWP)*ACWP/BCWP

TS. LUONG DUC LONG

20

Chi ph tong cong c lng- EAC (Estimate at


completion) e hoan thanh hang muc cong trnh la
tong chi ph thc te (ACWP) + chi ph c tnh e hoan
thanh phan viec con lai (ETC Estimated Cost to
Completion).

EAC=ETC+ ACWP
EAC= ACWP+ (BACBCWP)*ACWP/BCWP (*)

EAC the hien chi ph cuoi cung e hoan thanh cong


viec. Trong MP2000 tr ve trc, th EAC= ACWP+ (BACBCWP). Nhng MP2002 th EAC c tnh toan ung nh
cong thc (*) a neu.
V du 1 (tt):
ETC= (1500-1000)/0.74= 676. Vay chi ph tong cong c
tnh e hoan thanh hang muc (trong ieu kien nh a lam
khong cai tien) EAC= ETC+ ACWP= 676+ 1350= 2026
TS. LUONG DUC LONG

21

9. Cac cong viec can lam e cai thien tnh hnh


thc hien d an
Neu phan tch EV cho thay d an vt chi ph hay cham
tien o th chu nhiem ieu hanh d an phai vach ra phan
viec can lam e cai thien DA. Cac phng an bao gom:
Mn tai nguyen t cac cong tac a thc hien vt
mc yeu cau.
Lam ngoai gi
Tang ca.
Tang nhan lc, tai nguyen thc hien cong tac.
To chc lam goi au cho cac cong tac a c lap ke
hoach lam noi tiep (neu c)
Thay oi bien phap thi cong.
To chc mot cuoc hop xem ai co e ngh phng thc
giai quyet van e
Co the la thong bao cho chu au t biet rang d an
LUONG
DUC
LONG
22
cho the b cham tienTS.o
hay
v
t chi ph.

V du 4: Tien o thi cong mot d an Alpha nh sau.


(n v tnh Trieu, Tuan). Nguon tac gia Lu Trng van
Thi
gian

Quan he

Chi ph
tong cong

Chi ph
hang ngay

36

12

55

55

(B)FS+1

900

150

60

30

70

23

75

25

D; (E)FS+2

45

11

A;E

2600

236

G;H

30

30

65

16

H; J

50

25

J, (H) FS+1

100

100

12

12

12

150

150

150

150

150

150

30

30

10

11

25

25

25

12

13

14

15

16

17

55

23

23

23

236

236

236

236

236

236

236

236

236

236

236
30

16

16

16

16
25

25
100

Chi ph hang ngay

55

35

185

185

416

Chi ph tong cong

55

90

276

461

877 1294 1685 2076 2343 2609 2876 3133 3391 3648 3906 3961 4086

Chi ph hang ngay

55 35.33 185.3 185.3 416.4 416.4 391.4 391.4 266.4 266.4 266.4 257.6 257.6 257.6 257.6

Chi ph tong cong

55 90.33 275.7

416

391

391

266

266

266

258

258

258

258

55

55

125

125

461 877.4 1294 1685 2076 2343 2609 2876 3133 3391 3648 3906 3961 4086

Bay gi gia s, neu vao cuoi tuan le th 8. Ta co mi lam c 33% khoi


lng cong viec so vi toan TS.
boLUONG
d anDUC
vaLONG
mat chi ph la 1613 (trieu). Ho23
i
Tnh hnh d an nh the nao.

18

Thanh lap bieu o ng cong BCWS t so mang CPM


55 35.33 185.3 185.3 416.4 416.4 391.4 391.4 266.4 266.4 266.4 257.6 257.6 257.6 257.6

Chi ph tong cong

55 90.33 275.7

Trieu

Chi ph hang ngay

450
400
350
300
250
200
150
100
50
0

461 877.4

416

1294

1685

2076

2343

2876

3133

3391

3648

3906

125

3961

4086

Bieu o chi ph hang tuan

416

391

391
266

185

2609

55

266

266

258

258

258

258

185
125

55

35

55

10

11

12

13

14

15

16

17

18

Tuan

Bieu o chi ph tch luy ( theo ngan quy)

4500
4000
3500
3000
2500
2000
1500
1000
500
0
1

276 461

90

55

1294

877

1685

2076

2343 2609

10

11

TS. LUONG DUC LONG

2876

12

3133

13

3391

3648

3906 3961 4086

Diem
BAC

ng cong
BCWS

14

15

16

17

18

24

Ta co BCWP=0.33*4086=1349 (trieu); ACWP= 1613 (trieu). Va


tai cuoi tuan le th 8 theo o th ta co BCWS=2076.
Vay :
BCWS = $2,076 ( bang phan tran hoan thanh theo ke
hoach ban au * chi ph ban au)
ACWP = $1,613 ( chi ph thc te tai thi iem cap nhat)
BCWP =$1,349 ( Bang phan tram khoi lng thc hoan
thanh * chi ph ban au)
CV = BCWP ACWP = $1,349 - $1,613 = - $264.
SV = BCWP BCWS = $1,349 - $2,076 = -$727.
TV = STWP- ATWP= 6.8 -8 =-1.2 ( tuan cham tre)
Vay d an ang vt chi ph va cham tien o.

TS. LUONG DUC LONG

25

Cac ch so khac
Budgeted Cost at Completion: BAC = $4,086
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 = 0.6
Ch so CSI=CPI*SPI=0.84*0.6=0.504
D bao chi ph cho toan bo d an (EAC)
Chi ph d bao cho s hoan thanh : EAC = ETC +
ACWP (trong o ETC la chi ph c c lng e
hoan thanh).
ETC = Phan con lai cua cong viec/CPI = (BAC BCWP)/ (CPI) = ($4,085-$1,349)/0.84 = $3,271
EAC = $3,271 +$1,613 = $4,883
TS. LUONG DUC LONG

26

V du 2: Tien o thi cong cong trnh


Beta tien trien nh ben di.
STT
1

Cong viec chi ph


D
Pred Loai ng
(1000USD)
( thang)
Phan ngam

24

2 Phan ket cau khung 60


3

Phan hoan thien

16

6
2

LT

TT
LT

Thi iem cap


nhat cuoi thang 8

4
2

4
5

8
9

8
5

8
8

TT
LT
TT

Chi ph (LT) hang thang=

Chi ph (LT) cong don=

16

24

Chi ph (TT) hang thang=

Chi ph (TT) cong don=

16

23

TS. LUONG DUC LONG

8 9 10 11 12

8 12 12 10 10
10 14 12

12 12 10 10

32 40 52 64 74 84 92 100
9

10 14 12

32 42 56 68

27

Ch ph ngan quy tch luy (BCWS)

14
12 12
12
10 10
10
8 8
8 8 8 8
8
6 4 4
4
2
0
1 2 3 4 5 6 7 8 9 10 11 12
Thi gian (thang)

1000USD

1000USD

Ch ph ngan quy hang thang

110
100
90
80
70
60
50
40
30
20
10
0

84

92

100

74
64
52

4
1 2

16
3

24

32

40
Thang

10 11 12

Ch ph thc te (TT) tch luy (ACWP)


80
70
60
50
40
30
20
10
0

68
16
14
56
14
12
12
10
42
9
9
10
32
8
7
5
6
23
4
16
2
2
7
2
0
1 2 3 4 5 6 7 8 9 10 11 12
1 2 3 4 5 6 7 8 9
Thi gian (thang)
TS. LUONG DUC LONG
1000USD

1000USD

Ch ph tch luy hang thang

Thang
10 11 12
28

Cong viec chi ph


(1000USD)
1 Phan ngam

( thang)
24

Trnh
t
-

Gia tr
Phan tram (%)

2 Phan ket cau khung 60

10

25

80

Phan tram (%)

16

9 10 11

12

90 100 100 100 100


5

Tien
3 Phan hoan thien

2.4 6.0 19.2 21.6 24.0 24.0 24.0 24.0

Tien

15 25 40 50
9

15 24 30

Phan tram (%)


Tien

BCWP cong don=

2.4 6.0 19.2 24.6 33.0 39.0 48.0 54.0

NG CONG TCH LUY


BCWP

Ch ph tch luy (BCWP)

60.0
50.0

1000USD

STT

48.0

40.0

33.0

30.0
20.0

19.2

10.0

54.0

39.0

24.6

6.0

0.0
1

TS. LUONG DUC LONG

Thang

10

29

11

Ch ph BCWS cong don =

16

24

32

40

52

64

Chi ph ACWP cong don =

16

23

32

42

56

68

2.4

19.2

24.6

33

39

48

54

Chi ph BCWP cong don=

74

84

92

100

Bieu o tong hp BCWS- ACWP- BCWP


110
100
90

1000USD

80
70

BCWS

60

ACWP

50

BCWP

40
30
20
10
0
1

Thang

TS. LUONG DUC LONG

10

11

12

30

Cac ch so lien quan:


ACWP=68; BCWS=64; BCWP=54, BAC( ca cong trnh)
=100
CPI = BCWP/ACWP= 54/68=0.79 < 1 => Vt chi ph
SPI= BCWP/BCWS=54/64= 0.84 <1

=> Cham tien o

CV= BCWP- ACWP= 54-68=-14


SV= BCWP-BCWS= 54- 64= -10
ETC (Chi ph c tnh e lam het phan con lai)= (BACBCWP)/ CPI= (100-54)/0.79= 58.22
EAC (Chi ph tong cong c tnh e hoan tat = Chi ph
thc te + Chi ph c tnh e hoan tat phan con lai) =
ACWP+ETC = = 68+ 58.2=126.2 (1000 USD)
TS. LUONG DUC LONG

31

CAC NGUYEN NHAN TRE TIEN O

Thi tiet xau


Thiet b h hong
Thieu von
Khan hiem nguyen vat lieu
c tnh thi gian qua ngan
Cac cong viec b chenh mang
Thiet b h hong
Nhan vien b benh
Nhan vien ngh viec

TS. LUONG DUC LONG

32

VT CHI PH
Chi ph nhan lc cao hn
c tnh nguon lc qua thap
Vt qua thi gian
S dung nhieu nhan lc hn
S dung nhieu thiet b hn
Chi ph nhan lc cao hn
Chi ph nguyen vat lieu cao hn
Cac cong viec b chenh mang

TS. LUONG DUC LONG

33

Bi tp 1
Cong
tac

Thi gian hoan thanh


(tuan)

Cong tac
ng
trc

Kinh ph theo ke
hoach (trieu
ong)

---------

10

20

40

C+2 tuan

20

30

D, E

30

F, G

20
34

a. Ve s o mang cong viec tren nut (AON) va


tnh thi gian hoan thanh d an. Neu cac
cong tac gang?
b. Chuyen s o mang sang s o ngang, vi
thi gian bat au cua moi cong tac la khi
sm (n v thi gian la tuan)
c. Ve ng cong chi ph theo ke hoach (BCWS)
en tuan th 6?
d. Vi vai tro la ngi quan ly d an cho nha
thau, ban cap nhat hang tun cac gia tr at
c (BCWP) va chi ph thc te (ACWP) nh
sau:

35

Tuan th

Gia tr at c BCWP (trieu ong)

Chi ph thc te ACWP (trieu ong)

18

15

15

15

20

12

Ban hay tnh cac gia tr CV, SV, TV va anh gia


tnh trang thc hien d an cuoi tuan th 6.
36

C(2)

A(2)

fs+2

B(1)
D(4)

H(1)

F(3)

E(5)
G(2)

37

38