-1-

M U

1. Tnh cp thit ca ti
phc v cho cng cuc cng nghip ha hin i ha t nc, vic u t cho
cc d n u t xy dng h tng. Mt lng chi ph ln c u t vo y.
Chnh ph v B xy dng xy dng nhiu thng t v ngh nh phc v cho vic
qun l chi ph ca d n. Nhng ch yu phc v tnh ton, thanh quyt ton. Vn
cn nhng vng mc, pht sinh trong thc t qun l chi ph d n, vic xy dng
mt cng c qun l chi ph d n trong xuyn sut qu trnh thc hin d n,
ngi qun l c th d dng qun l l iu cn thit. Nghin cu ra i phc v cho
nhu cu trn ca cc nh qun l v p ng thc t v Vit Nam hin nay hu nh t
n v no s dng EVM qun l.
2. Tng quan lch s nghin cu ca ti

Bt u t ngnh k ngh: EVM c hnh thnh u tin bi cc k s k ngh ti

Hoa K, nh Fredrick W. Taylor, Henry L. Gantt, v nhng k s khc vo nhng
nm cui th k 19.

K thut xem xt v nh gi chng trnh (Program Evaluation and Review

Technique PERT): PERT c gii thiu bi hi qun Hoa K vo nm 1958. K
thut ny m hnh pht trin hoch nh vi vi biu logic, v c th nh gi xc
sut thng k cho s t c mc tiu k hoch d n. Cui cng PERT/chi ph
khng c chp nhn rng ri, nhng khi nim c bn ca n tr thnh nn tng cho
EVM.

Tiu chun h thng kim sot chi ph/tin (Cost/Schedule Control

Systems Criteria C/SCSC): bt u t Lc lng khng qun Hoa K vo nm
1965, C/SCSC bao gm phng php lun Earned Value (EV). Cc cng ty Hoa k
nghin cu h thng kim sot v hoch nh nh Kim sot v hoch nh tin v
chi ph (Cost and Schedule Planning and Control CSPC) v Quy trnh chi ph/s t
c (Accomplishment/Cost Procedure (ACP) cho vic bo co chi ph v tin cho
cp thc thi. C hai k thut ny nh du s ging nhau vi k thut EVM.

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Tiu chun EVM: EVM c pht trin bi Hip hi cng nghip Hoa K vo
nm 1996, vi Hip hi cng nghip quc phng Hoa K. Tiu chun EVM c pht
hnh bi Vin tiu chun quc gia Hoa K/Hip hi cng nghip in t (American
National Standard Institute / Electronic Industry Association ANSI / EIA) vo nm
1998, v tip theo c chp thun bi Vin qun l d n (Project Management
Institute) nh l mt Tiu chun thc hnh (PMI, 2005).

3. Mc tiu nghin cu
Mc ch ca chuyn l gii thiu cng c gip qun l chi ph d n u t xy
dng hiu qu.
- Gii thiu cng c qun l chi ph EVM (Earned Value Method) c s dng
trn th gii v ng dng vo tnh hnh thc t Vit Nam.
- Qun l chi ph d n bng tay, tin hc ha qun l chi ph d n xuyn sut qu
trnh thc hin d n bng phn mm Ms. Project
- Cung cp ti liu phc v cho vic ging dy mn hc Tin hc xy dng 2
4. i tng nghin cu Phm vi nghin cu

i tng nghin cu l phng php qun l chi ph ca d n u t xy dng cng

trnh tp trung giai on thi cng. Trong nghin cu ny ch xt n nhng d n c
k hoch tin c s kt hp vi chi ph ph hp nhm so snh vi thc t.

5. Phng php nghin cu

Nghin cu c thc hin trn phng php tng kt kin thc qun l chi ph tin
hc ha cho ph hp vi d n u t xy dng Vit Nam.

6. B cc ca ti

Chuyn c 3 chng chnh gip ngi nghin cu c c kin thc lin quan n
qun l chi ph trong d n

Chng 1: C s l lun v chi ph, qun l chi ph d n

Chng 2: Gii thiu Earned value management (EVM)

Chng 3: ng dng Earned value management trong qun l chi ph d n u t

xy dng cng trnh

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CHNG 1

C S L LUN V CHI PH, QUN L CHI PH D N

1.1 Khi nim chi ph d n v qun l chi ph ca d n

Ngn sch d n c xc nh bi tp gi tr cc ngun lc, chi ph v thi gian

thc hin cc cng vic ca d n

Chi ph d n l ton b cc chi ph tnh bng tin hon thnh tt c cc cng

vic ca d n cho n khi a d n vo khai thc s dng theo ng mc tiu t
ra

Qun l chi ph d n l tp hp cc bin php qun l nhm m bo d n

c hon thnh trong phm vi ngn sch c duyt

Khi nim qun l ngn sch v khi nim qun l chi ph c th coi nh tng
ng nhau v mc ch u l xc lp chin lc, cc th tc, cc bin php lp k
hoch v kim sot chi ph.

Qun l chi ph d n bao gm cc ni dung sau:

1. Phn tch chi ph vng i d n

2. D ton ngn sch d n xc nh cc ch tiu chi ph cn thit thc hin

d n (ln k hoch c s)

3. Kim sot ngn sch d n thng xuyn nh gi cc chi ph thc t, so

snh vi cc s liu k hoch trong ngn sch lp ra ra cc bin php ngn
chn v iu chnh nhng sai lch khng mong mun (cp nht thc t, so snh vi c
s).

Ti liu chnh dng trong qun l l bn ngn sch

Ngn sch l mt ti liu c tnh cht ch th phn nh cc khon thu, chi theo k
hoch, c s phn b theo khon mc trong mt khong thi gian xc nh. Ngn sch
xc nh cc hn ch v ngun lc ca d n, v th trong qun l ngn sch d n

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ngi ta quan tm nhiu hn ti phn chi ca n. Phn chi ca ngn sch thng thng
c gi l d ton

D ton ca mt d n l ti liu bao gm cc lun chng v cc tnh ton gi

thnh d n, da trn khi lng cc cng vic d n, cc nhu cu ngun lc v bng
gi.

Qun l ngn sch d n c thc hin trong ton b vng i ca n. Trong

cc giai on ca vng i d n, qun l gi thnh c vai tr khc nhau v c thc
hin khc nhau. iu ny c th hin rt r rng trong h thng l lun v qun l
chi ph vng i d n.

1.2. Phn tch chi ph vng i d n

1.2.1 Khi nim chi ph vng i

Chi ph vng i (LCC life Cycle Costing) l tng chi ph ca vic s hu

mt sn phm, kt cu hoc mt h thng trong sut tui th hu ch ca n

Chi ph vng i d n u t xy dng l ton b cc chi ph cn thit m Ch

u t b ra t khi c nh u t, cho n khi to nn kt qu c th (TSC)
iu kin i vo khai thc s dng v chi ph trong qu trnh khai thc.

Phn tch chi ph vng i c tc dng gip cc nh qun l trong vic nhn din
v nh gi hu qu kinh t ca cc quyt nh do h a ra. Cc quyt nh c a
ra trong giai on u c th c nhng nh hng ln v ko di trong vng i ca
d n / sn phm.

c bit i vi cc d n pht trin sn phm mi, khi trong qu trnh thit k

ngi ta c th gim chi ph sn xut bng cch la chn cc kt cu, b phn r hn.
iu ny c th dn n cc sai hng v t l chi ph ln hn trong thi k vn
hnh khai thc sn phm/ d n

Mt v d khc l ngi ta c th tit kim mt s chi ph trong giai on lun

chng hoc lp k hoch d n, iu ny c th dn n nhng sai st trong thit k
hoc k hoch xy dng v ko theo nhng chi ph i khi khng lng ht c.
Thm ch c nhng d n phi hy b

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1.2.2 C cu chi ph trong vng i d n

C cu phn chia chi ph CBS l hnh thc t chc cc khon mc chi ph theo
nhiu cp bc t chung n ring, t khi qut n chi tit theo cc tiu ch phn loi
khc nhau to thnh mt c cu thng nht.

1.2.2.1 C cu chi ph theo giai on vng i d n c nh s nh sau:

1. Giai on xy dng tng: Cc chi ph iu tra kho st ban u pht hin c hi

u t.

2. Giai on pht trin: cc chi ph kho st v thit k chi tit, lp k hoch, lp ngn
sch...

3. Giai on ch to: chi ph thit lp trang thit b cho d n, lp rp, th nghim, sa

cha...

4. Giai on vn hnh v bo dng: chi ph nhn s cho vn hnh h thng, chi ph

nguyn vt liu, nng lng cho vn hnh v bo dng, ph tng thay th...

5. Giai on kt thc: chi ph tho d, thanh l

Bng 1.1: C cu phn chia chi ph CBS cho mt d n xy dng phng th nghim

Th t m
Tiu chi phn loi Thnh phn phn loi M s ch nh
s

Lp d n 1
Thit k 2
Theo cc giai on
1 u thu 3
vng i d n
Thi cng 4
Kt thc d n 5
Trong t chc 1
2 Theo ngi thc hin
Thu ngoi 2
Theo b phn sn Phn xy dng 1
3
Mua sm MMTB v vn hnh 2
phm
Vt liu trc tip 1
Theo thnh phn chi
4 Nhn cng trc tip 2
ph
Chi ph chung 3

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Bng 1.2: Cc thnh phn chi ph theo giai on d n

% Chi ph trong LCC

TT Cc giai on d n A. D n sn xut trin B. D n thit k - pht

khai trin

1 Giai on xy dng 10 20
2 tngon pht trin
Giai 20 30
3 Giai on ch to 50 30
4 Giai on vn hnh 15 15
5 Giai on thanh l 5 5
1.2.2.2. C cu phn chia chi ph theo thnh phn

Gi tr d ton sau thu

Thu gi tr gia tng Gi tr d ton trc

u ra thu

Gi thnh d Thu nhp chu thu tnh

ton trc

Chi ph trc tip Chi ph chung

Vt liu Nhn cng My Trc tip ph khc

Hnh 1.1. C cu phn chia chi ph theo thnh phn (trong DT chi ph cng tnh XD)

1.2.2.3 C cu phn chia chi ph theo thi gian

Theo tiu ch phn chia ny, cc chi ph ca d n c tng hp theo tng thi
on yu cu v gn ln trc thi gian.

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1.2.2.4. C cu phn chia chi ph theo c cu phn tch cng vic WBS

Theo c cu phn tch cng vic WBS, chi ph ca tng thnh phn c c
tnh ti cp thp nht ca WBS. Theo yu cu phn tch, cc chi ph ny c tng hp
theo c cu t chc ca WBS. Ngc li, nu yu cn phn tch chi tit hn t cc chi
ph c c tnh theo cp thp nht ca WBS li c tip tc phn chia theo cc
tiu ch cn thit

1.2.2.5. C cu phn chia chi ph theo c cu t chc OBS

C cu phn chia chi ph theo c cu t chc OBS rt hu ch trong vic lm cu

ni gia c cu phn chia chi ph vi ngn sch d n v ngn sch d n nh ta s
xem xt trong mc sau thng c lp theo cc tuyn ca c cu t chc.

1.2.3. Cc c tnh v nh gi LCC

Ty theo cc giai on ca vng i d v mc ch m ngi ta c cc mc

cng nh cc phng php khc nhau c tnh v nh gi LCC ca d n. Do
trong tng gia on d n, thng tin v d n c mc y v chnh xc khc
nhau nn mc chnh xc ca chng ngy cng tng. Hnh 1.2 m t cc giai on
c tnh v nh gi cng nh mc chnh xc ca chng

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Hnh 1.2. Cc giai on c tnh v nh gi LCC v mc chnh xc ca chng

Bng 1.3: Mc nh gi LCC ca d n, mc ch cng nh sai s ca chng.

Giai on d n Mc nh gi Mc ch nh gi Sai s
(%)

nh gi s b nh gi kh nng thnh cng

Xy dng tng nh gi tnh kh thi nh gi tnh kh thi v mt ti 25-40

d n chnh

nh gi theo yu t So snh chi ph k hoch vi

Lp d n u t Tnh ton s b gi hn ch ngn sch; l c s cho

thnh s hnh thnh ca ngn sch d
n.
D ton thit k 20-30
Ra quyt nh u t

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u thu, m nh gi gn ng Tin hnh u thu m phn

phn v k kt v k kt hp ng. 15-20
hp ng C s hnh thnh ngn sch
D ton d thu
d n.

Lp h s t chc nh gi cui cng C s tnh ton v qun l

thi cng D ton thi cng gi thnh d n 3-5

Thc hin d n Thc t theo cc cng Xc nh gi thnh cc cng 0

vic thc hin vic thc hin
D bo theo cc cng D bo gi thnh cc cng vic 3-5
vic sp ti sp thc hin
Theo thc t 0
Bn giao, nghim
thu D bo 3-5

Theo thc t 0

Vn hnh D bo 3-5

Kt thc d n Theo thc t Xc nh y v chnh xc 0

gi thnh d n

1.2.4. Cc ng dng ca phn TCH LCC

Cc m hnh LCC c th c phn tch phc v cc mc ch sau:

1. Phc v lp ngn sch chin lc

M hnh LCC bao qut ton b vng i ca d n hoc sn phn nn n c th

c s dng phi hp cc khon chi ph u t trong sut tui th hu ch ca d
n/sn phm . V d, ng vi ngn sch u t ban u ln th chi ph cho vn hnh,
sa cha, bo dng s nh ...

M hnh LCC cng c th c s dng iu chnh yu cu v vn cho mt

d n hoc sn phm nu d n/sn phm lin quan n d n/sn phm hin hnh
khc. Vn ny th hin r nu trong t chc ang thc hin nhiu d n th vic kt

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hp cc m hnh LCC ca cc d n cho php d bo lung tin rng t tt c cc

d n m t chc c th thu c trong tng lai. Phn tch ny cho php ra quyt
nh v vic chp nhn hay khng mt d n mi, v vic iu chnh cc k hoch tin
.

2. Phc v ra quyt nh k thut chin lc.

M hnh LCC c th c s dng gim st nhng thay i trong cc c tnh

chi ph khi d n tin trin. Nh ta thy trong phn trc, cc c tnh v nh gi
LCC c ci thiu theo thi gian v giai on ca d n. V th, khi cc c tnh
c iu chnh v chi ph ch to hoc sn xut, bo dng m cao hn ang k so
vi s liu c s th c th l c s sot xt li thit k, c th dn n nhng
thay i ln v mt k thut thm ch c th dng d n.

3. Phc v phn tch v x l, d liu

Cc m hnh LCC thng xuyn phc v nh mt khun kh cho vic thu thp,
lu tr v truy cp cc d liu chi ph. Trong c cu LCC ph hp, cc chi ph cho cc
cng vic thc hin, ang thc hin v s thc hin c th c phn tch ng thi
cho ta cc c tnh tt hn trong tng lai.

M hnh LCC cn c th phc v rt tt cho mc ch phn tch nhy v nh

gi ri ro v cc yu t ny lm thay i chi ph vng i ca d n.

4. Phn tch h tr logistic

M hnh LCC cn c th gip nh qun l xc nh trong tng thi k d n cn

nhng ngun lc g, bao nhiu, gip a ra chin lc d tr v cc vn logistic.

5. Phn tch Pareto v phn tch ABC

Ngoi ra, m hnh LCC cn gip nh qun l xc nh cc thnh phn chi ph

quan trng trong d n, gip nh qun l a ra chin lc trong kim sot chi ph.
Chin lc l gim st cht ch cc hng mc chim t l ln trong chi ph vng
i hoc cc chi ph d b thy i, chu nhiu ri ro.

thc hin c iu ny, ngi ta thng chia cc chi ph theo 3 nhm sau:

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Nhm A gm mt s t cch khon mc chi ph chim t l ln trong LCC (tng

cng cc chi ph nhm ny chin khong 60% LCC)

Nhm C gm cc chi ph chim t l nh trong LCC (tng cng cc chi ph nhm

ny chim khong 10% LCC), nhng s lng cc khon mc chi ph li nhiu.

Nhm B gm cc khon mc chi ph cn li

R rng cc chi ph nhm A l cn phi kim sot cht ch, nhm B v C mc

kim sot c th thp hn.

1.3. Ngn sch d n

1.3.1.Khi nim ngn sch d n

Ngn sch ca mt t chc c trnh by trong cc k hoch di hn, trung hn

v ngn hn ca n. Ngn sch phn nh cc chng trnh u t trong tng lai, cc
mc tiu qun l v cc ngun lc cn thit thc hin cc mc tiu ny.

Ngn sch ca d n l mt b phn ca ngn sch chung ca t chc (nu d n

nm trong t chc ). Nu t chc ng thi thc hin nhiu d n th ngn sch ca
t chc l tng ngn sch ca cc d n. Ngn sch xc nh cc hn ch v ngun lc
ca d n, v th tng qun l gi thnh d n ngi ta quan tm nhiu hn ti phn
chi ca n. Phn chi ca ngn sch thng thng c gi l d ton .

Ngn sch d n l mt ti liu c tnh cht ch th phn nh cc khon thu, chi

theo k hoch, c s phn b theo khon mc trong mt khong thi gian xc nh
trong thi k tn ti ca d n.

1.3.2. ngha ca ngn sch

Ngn sch l mt knh thng tin hiu qu, l mt cng c qun l hu hiu. Mt
bn ngn sch chi tit xc nh cc khon chi v cc ngun lc phn phi cho cc b
phn v do hnh thnh mt khun v cc rng buc i vi cc hot ng ca cc
b phn . Nhng rng buc ny th hin cc chnh sch v cc mc tiu ca t chc

Ngn sch l mt thc o chun o lng cc kt qu hot ng ca cc b

phn v cc qun l trong t chc. Chnh cc nh qun l tham gia vo vic lp ngn
sch v l cam kt thc hin ngn sch. Mt nh qun l thnh cng l nh qun l

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thc hin thnh cng cng, t c cc mc tiu t ra trong khun kh ngn sch
hoch nh. cng chnh l thc hin tt cc chnh sch v mc tiu ca t chc

Ngn sch cng l mt cng c hu ch cho vic xc nh nhng sai khc so vi

k hoch, mc ca sai khc v ngun gc ca chng. Do , ngn sch l b phn
ca k hoch, l c s cho cc h thng kim sot chi ph v tin .

1.3.3 Phn loi ngn sch

Thng thng ngn sch c chia ra theo tiu ch thi gian thnh di hn, ngn
hn v trung hn

1. Ngn sch di hn xc nh mc tng hp cc hot ng ca t chc trong

khong thi gian t vi thng n vi nm. Bng vic lp ngn sch di hn nh qun
l thit lp mc tiu di hn cho t chc, lp k hoch v cc ngun lc t c
mc tiu ny. ng thi y cng l c s gim st kt qu thc hin mc tiu ca
t chc. Trong trng hp cn thit, nh qun l c th iu chnh ngn sch kim
sot chnh vic thit lp mc tiu v vn phn b ngun lc.

2. Ngn sch trung hn trnh by chi tit bn ngn sch di hn trong khong thi
gian t 12 n 24 thng. Cc hng mc trong bn ngn sch da trn c s ca cc
hng mc cng vic cn thc hin. Ngn sch trung hn chi tit cc khon thu chi k
vng hng thnh i vi tng thnh phn chi ph ca tng hng mc cng vic.

3. Ngn sch ngn hn lit k cc hot ng c th v chi ph ca chng. Bn

ngn sch ny c thi hn n 12 thng. Ngn sch ngn hn lin kt cc chi ph ca
d n vi cc hot ng ca d n thng qua s ng mng chi tit cc cng vic thc
hin.

1.3.4. Cc giai on lp ngn sch

Ngn sch d n c lp theo cc giai on ca d n v theo cc gia on

ngn sch d n c chc nng khc nhau, mc chnh xc cng khc nhau. Bng 7.5
trnh by cc giai on ca ngn sch d n, chc nng v sai st ca chng.

Ty theo giai on ca d n m ngn sch c th l s b (c tnh), ph

duyt (chnh thc), ngn sch hin hnh (c th iu chnh) v ngn sch thc t.

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Sau khi tin hnh lun chng kinh t - k thut, ngi ta lp ngn sch s b.
Ngn sch s b ch yu mang tnh cht c tnh v n cn c thng nht vi tt c
cc thnh vin d n v cui cng cn c ph duyt bi ngi c thm quyn quyt
nh u t. Sau khi c ph duyt, tc l tr thnh chnh thc th ngn sch tr
thnh c tnh cht ch th. l c s so snh cc kt qu thc hin cng vic thc
t. Trong qu trnh thc hin d n c th xy ra nhng sai lch so vi cc s liu k
hoch v iu ny cn c th hin trong ngn sch hin hnh. V cui cng khi kt
thc ton b cc cng vic ca d n, tng kt, ngi ta lp nn ngn sch thc t
th hin cc s liu thc t pht sinh.

Bng 1.4: Cc giai on ngn sch v chc nng ca chng

Giai on d n Ngn sch Chc nng Sai s (%)

Xy dng tng Ngn sch k Lp k hoch s b v

d n vng cc khon chi v cc 25 - 40
nhu cu ti chnh

Lun chng cc khon

Lp d n u t Ngn sch s b mc chi ph 15 - 20

Lun chng lp k

u thu, m phn Ngn sch iu hoch

Lp k gi
hochvthanh
s dng
ton
vi
vn cc nh thu v nh
v k kt hp ng chnh
cung ng 8 - 10

Lp h s t chc Ngn sch cui Cc hn ch c tnh cht

thi cng cng ch th v s dng cc 5 - 8
ngun lc

Thc hin d n

Bn giao, nghim
thu Ngn sch thc t Qun l gi thnh d n 0-5

Vn hnh

Kt thc d n

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Chng 2

GII THIU EARNED VALUE METHOD (EVM)

Kim sot chi ph d n cn thit do lun lun tn ti tc nhn to nn cc sai lch so

vi ngn sch hoch nh. Kim sot gi thnh l qun l nhng thay i chi ph
thc hin d n vi mc ch lm gim cc yu tt tiu cc v tng cc yu t tch cc
trong s thay i .

Vic kim sot v qun l chi ph d n hin nay c 2 phng php ph bin:
Phng php theo truyn thng v phng php gi tr t c/thu c (EVM).
Trong phng php t c/thu c cho kt qu tt hn c bit vi s kt hp
ca cc phn mm qun l d n hin nay. Do trong nghin cu ny tc gi tp
trung nghin cu v phng php gi tr t c/thu c (Earned value Method
EVM).

2.1 Lch s pht trin Earned Value Management (Qun l gi tr t c)

EVM (Bower, 2007)

Bt u t ngnh k ngh: EVM c hnh thnh u tin bi cc k s k

ngh ti Hoa K, nh Fredrick W. Taylor, Henry L. Gantt, v nhng k s khc vo
nhng nm cui th k 19. H so snh tiu chun k hoch vi tiu chun kim
c v chi tiu thc t trong khi nim ban u ca h, v xc nh sai lch chi
ph nh l s khc nhau gia chi ph thc t cho cng vic thc hin v gi tr ca
cng vic thc hin theo chi ph k hoch.

K thut xem xt v nh gi chng trnh (Program Evaluation and

Review Technique PERT): PERT c gii thiu bi hi qun Hoa K vo nm
1958. K thut ny m hnh pht trin hoch nh vi vi biu logic, v c th nh
gi xc sut thng k cho s t c mc tiu k hoch d n. Tht khng may, my
tnh khng c p dng rng ri thc hin php tnh phc tp ca PERT. Cch
tip cn ca PERT khng thnh cng bng CPM (Critical Path Method) m n c
s dng trong cng thi im . Nm 1962, PERT/chi ph bao gm chi ph thc t, v
so snh n vi gi tr ca cng vic t c (by gi l EV) ch ra tnh trng chi

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ph d n. N cng so snh gi tr ca cng vic t c vi gi tr ngn sch cng

vic k hoch (by gi l PV) ch ra tnh trng tin d n. Cui cng PERT/chi
ph khng c chp nhn rng ri, nhng khi nim c bn ca n tr thnh nn tng
cho EVM.

Tiu chun h thng kim sot chi ph/tin (Cost/Schedule Control

Systems Criteria C/SCSC): bt u t Lc lng khng qun Hoa K vo nm
1965, C/SCSC bao gm phng php lun Earned Value (EV). Sau n c pht
trin bi B quc phng Hoa K vo nm 1967 v c p dng vo pht trin h
thng v kh mi. C/SCSC thit lp mt b tiu chun gm 35 tiu ch cho nh thu
phi tun theo. Cng thi im , cc cng ty Hoa k nghin cu h thng kim sot
v hoch nh nh Kim sot v hoch nh tin v chi ph (Cost and Schedule
Planning and Control CSPC) v Quy trnh chi ph/s t c
(Accomplishment/Cost Procedure (ACP) cho vic bo co chi ph v tin cho cp
thc thi. C hai k thut ny nh du s ging nhau vi k thut EVM.

Tiu chun EVM: EVM c pht trin bi Hip hi cng nghip Hoa K vo
nm 1996, vi Hip hi cng nghip quc phng Hoa K. Trong qu trnh pht trin
ny, nhm vit li v n gin ha 35 tiu ch ca C/SCSC thnh 32 tiu ch, nhng
vn gi cc thnh phn quan trng. Vi cc thut ng then cht c t tn li (nh
BCWS thnh PV) gia tng s chp thun trong nn cng nghip. Cng thi im,
nhiu nh ng v hc gi chng minh chi ph v li ch ca EVM. Tiu chun EVM
c pht hnh bi Vin tiu chun quc gia Hoa K/Hip hi cng nghip in t
(American National Standard Institute / Electronic Industry Association ANSI / EIA)
vo nm 1998, v tip theo c chp thun bi Vin qun l d n (Project
Management Institute) nh l mt Tiu chun thc hnh (PMI, 2005).

Tin trnh pht trin EVM trn 115 nm c minh ha trong hnh 1.1 di y:

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Nh my sn xut vo khong nm 1890

Pert/Costs vo khong nm 1962

C/SCSC vo khong nm 1967 n 1996

Tiu chun EVM ANSI-EIA vo nm 1998

EVM n gin vo th k 20

Hnh 2.1 Tin trnh pht trin EVM trn th gii

2.2 nh ngha EVM
Vin nghin cu qun l d n (PMI, 2005) nh ngha EVM nh mt phng
php lun qun l cho vic hp nht quy m, tin , v ti nguyn, v cho vic o
lng khch quan tin trnh thc hin d n. Thc hin d n c o lng bng
cch xc nh chi ph k hoch ca cng vic t c (c bit nh Earened Value
EV) v so snh n vi chi ph thc t ca cng vic t c (c bit nh Actual
Coat AC). Tin trnh d n c o lng bng cch so snh EV vi chi ph k
hoch ca cng vic k hoch (c bit nh Planned Value PV).

Hip hi qun l d n (APM, 2006) nh ngha EVM nh mt quy trnh kim

sot d n da vo cch tip cn c c cu hoch nh, thu thp chi ph, v o
lng thc hin d n. N to thun li cho vic hp nht cc mc tiu v quy m,
thi gian, v chi ph. V thit lp mt k hoch c s cho o lng thc hin d n.

2.3 Vai tr ca EVM (PMI, 2005)

- EVM t chng minh l mt trong nhng phng php o lng kt qu thc

hin d n hiu qu nht v l cng c truy hi cho qun l d n. N gip nh qun l
theo st chu trnh qun l hoch nh - thc hin - kim tra - sa sai (plan do check
- act management cycle).

- EVM c gi qun l vi nh n chiu sng bi v n c th gip chiu

sng khch quan v r rng d n ang u v n s i n u bng cch so snh

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n c gi nh u v ni n c gi nh n u. EVM s dng nguyn tc c

bn m xu hng trong qu kh s c d bo trong tng lai.

- EVM cung cp cho t chc vi phng php lun hp nht qun l quy m,
tin , v chi ph. EVM ng mt vai tr quan trng trong vic tr li cc cu hi
qun l quyt nh n s thnh cng mi qun l d n, nh:

Chng ta ang chm hay vt tin ?

Chng ta s dng thi gian hiu qu nh th no?
Khi no d n c th hon thnh?
Chng ta ang vt hay khng vt ngn sch?
Chng ta s dng ti nguyn hiu qu nh th no?
Chi ph cho cng vic cn li l bao nhiu?
Chi ph c th cho ton b d n l bao nhiu?
Lc kt thc d n, chng ta vt hay thp hn ngn sch l bao nhiu?
Nu p dng EVM vo d n lm bc l d n chm tin hay vt ngn sch, d n
c th s dng phng php lun EVM gip nhn dng:
Vn ang xy ra u?

Cc vn mang tnh quyt nh hay khng?

S lm g mang d n theo ng nh k hoch ra.

2.4 Cc thnh phn c bn ca EVM (PMI, 2005)

2.4.1 M t cc thnh phn c bn ca EVM

i vi vic thc hin EVM, mt quy m d n r rng c yu cu cng vi

mt tin d n v mt ngn sch d n. Ngn sch d n phi phn nh tc c chi
ph k hoch ca cc cng tc ca d n. Ngn sch sau c phn phi vo tc c
cng tc trong tin d n. Bng cch tch ly cc ngn sch ny theo thi gian th s
tnh c gi tr k hoch (Planned Valued PV) theo thi gian.

Gi tr k hoch (PV) m t cng vic d n c cho thc hin bao nhiu ti

mt thi im cho trong tin d n. N l mt s phn nh s hc ca cng vic
c ln ngn sch m n c ln k hoch thc hin, v n l c s (c nh c s

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o lng kt qu thc hin (Performance Measurement Baseline PMB) so snh

vi tin trnh d n thc t c o lng. N cng c bit nh l chi ph ngn sch
cho cng vic c ln tin (Budgeted Cost of Work Schedule BCWS), PV
thng c v biu ngn sch tch ly theo tin d n.

Hnh 2.2 ng cong ngn sch PV

Trong sut qu trnh thi cng, hai thc o thm na cn c xc nh so
snh gia thc t v k hoch. Gi tr t c (Earned Value EV) l gi tr ca cc
cng tc hon thnh ti mt thi im no . EV l mt s m t ngn gn v tin
trnh cng vic ti mt thi im ca d n. N cng c bit nh l chi ph ngn
sch cho cng c thc hin (Budgeted Cost of Work Performed BCWP), n
phn nh khi lng cng vic c hon thnh thc t ti mt thi im no
ca d n, v c din t nh l gi tr k hoch cho cng vic .

Hnh 2.3 ng cong tch ly PV v EV

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Mt thc o khc l chi ph thc t (Actual Cost AC). c bit nh l chi

ph thc t cho cng vic c thc hin (Actual Cost of Work Performed
ACWP), n l mt ch s v mc ti nguyn c s dng t c cng vic
thc t hon thnh n thi im no ca d n.

Hnh 2.4 ng cong tch ly PV, EV v AC

2.4.2 Ngun gc cc thnh phn c bn ca EVM

Gi tr k hoch (Planned Value): Hoch nh cng vic c th hin trong

hnh 2.5 l nn tng cho PV hay PMB ca d n. Hoch nh cng vic ny thit lp
ngn sch nhiu giai on cho mi cng tc ca d n. Khi cng vic k hoch hon
thnh, chi ph ngn sch ca n tr thnh gi tr t c (EV).

Hnh 2.5 Cng vic k hoch

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Gi tr t c (EV): c xc nh da theo cc k thut o lng gi tr t c

(EV measurement techniques). EV l mt php o lng cng vic c thc hin.
Cc k thut cho o lng cng vic c thc hin, c la chn trong sut qu
trnh hoch nh v thi cng d n. K thut EV nn c chn da vo thuc tnh
chnh ca cng vic: khong thi gian thc hin v s r rng ca sn phm.

Bng 2.1 phc ha vi phng php trong nhiu phng php thng dng nht ca k
thut EV: Cng thc c nh: mt v d in hnh ca cng thc c nh l k thut
50/50. Vi phng php ny, 50 phn trm cng vic c xem hon thnh khi cng
vic bt u m khng xem xt n cng vic t c thc t l bao nhiu. 50 phn
trm cn li c ghi nhn khi cng vic hon thnh. Cc bin i ca cng thc c
nh bao gm 25/75 v 0/100.

Bng 2.1 Cc php o lng kt qu thc hin

Sn phm cng vic Thi gian thc hin cng vic

1-2 giai on o lng >2 giai on o lng

R rng Cng thc c nh Mc trng s

Phn trm hon thnh

Khng r rng Apportioned effort

Level of effort

Mc trng s: k thut mc trng s chia cng vic hon thnh thnh nhng phn, mi
phn kt thc vi mt mc quan st; sau n c gn cho mt gi tr ca phn hon
thnh ca mi mc. K thut trng s ph hp hn cho cc cng tc c thi gian di
m n c kt qu r rng v trung gian.

- Phn trm hon thnh l k thut n gin nht v d dng nht, nhng n c
th l ch quan nht trong cc k thut o lng EV nu khng c cc ch s khch
quan h tr. y l trng hp m ti mi giai on o lng ngi qun l c
lng phn trm hon thnh cng vic.

- N lc tng phn (Apportioned effort): nu mt cng tc c mt mi quan h

h tr v trc tip vi mt cng tc khc m c EV ring, gi tr cho cng tc h tr c

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th c xc nh da vo (hay c chia tng phn) EV ca cng tc c bn tham

kho.

- Mc n lc (Level of effort): vi cng tc d n khng to ra sn phm r

rng m c th c o lng khch quan. Cc v d bao gm qun l d n v hot
ng mt th vin k thut d n. Cc cng tc ny tiu th ti nguyn d n v nn
c bao gm trong o lng v hoch nh EVM. Trong trng hp ny, k thut
mc n lc (LOE) c s dng cho vic xc nh EV. Mt PV c gn cho mi
cng tc LOE cho mi giai on o lng. PV ny c ghi nhn t ng nh l EV
ti cui giai on o lng.

Trong khi gi tr c ln k hoch v c o lng bng cch s dng k thut

EV c pht ha trn, gi tr kim c bng t c cng vic k hoch. EV
c ghi nhn khi tin trnh c chng minh tun theo k thut EV c chn cho
cng vic k hoch.

Chi ph thc t: xc nh chi ph thc t, mt t chc cn c mt h thng

theo di chi ph theo thi gian v bi thnh phn ca d n. S tinh xo v phc tp
ca h thng ny s thay i bi t chc v d n, nhng, ti thiu, loi h thng theo
di chi ph phi c tht cht chi ph theo k hoch v theo cch m EV ghi nhn.

2.5 nh gi kt qu thc hin v d bo

Sau khi PV, EV, AC c xc nh, ngi qun l s dng chng phn tch tnh
trng hin ti ca d n v d bo tng lai c th ca n.

Hnh 2.6 Cc php o lng kt qu thc hin

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Trong :
PV: Gi tr k hoch (BCWS)

EV: Gi tr t c (BCWP)

AC: Chi ph thc t (ACWP)

BAC: Tng gi tr k hoch lc hon thnh

CV: Sai khc v chi ph

SV: Sai khc v tin

VAC: Sai khc lc hon thnh

CPI: Ch s thc hin v chi ph

SPI: Ch s thc hin v tin

TCPI: Ch s thc hin lc hon thnh

EAC: c lng lc hon thnh

Bng 2.2 Din gii cc php o lng kt qu thc hin

Php o lng kt qu Tin

thc hin
SV> 0, SPI >1 SV=0, SPI=1 SV=0, SPI<0
Chi ph CV>0 Vt tin ng tin Chm tin
CPI>1 Di ngn sch Di ngn sch Di ngn sch
CV=0 Vt tin ng tin Chm tin
CPI=1 Bng ngn sch Bng ngn sch Bng ngn sch
CV<0 Vt tin ng tin Chm tin
CPI<1 Vt ngn sch Vt ngn sch Vt ngn sch

2.6 Cc nghin cu lin quan n EVM

Pedro v ccs (2011) trnh by v phng php EVA, cch thc p dng EVA, v
cch thc ci thin EVA. Tc gi cng p dng EVA vo mt d n thc t theo
di v nh gi v phn tch tin trnh thc hin d n.

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Khan v ccs (2010) nghin cu quy trnh p dng EVM a ra mt khung

cng vic (framework) cho vic theo di v kim sot cc d n xy dng PFI ti
Malaysia. Khung cng vic xut c hnh thnh t nm yu t c bn: chnh sch
t chc (organizational policy); hoch nh (planning); thc hin (implementation); o
lng, phn tch v bo co (measurement, analysis, and reporting); xem xt kt qu
thc hin qun l (management performance review). Cc yu t ny tng tc vi
nhau hnh thnh mt h thng o lng kt qu thc hin EVM hp nht (a
integrated EVM performance measurement system).

Pieter Buyse (2010) trnh by kh k v EVM v cng nh vic p dng n vo

trong ngnh xy dng. Tc gi s dng phng php nghin cu tnh hung bng cch
kho st 5 d n xy dng thc t c p dng EVM tm hiu cch thc p dng cc
nh thu thi cng ti B. ti ny gip cho cc c gi cha quen thuc vi EVM c
th tm thy tc c cc iu c bn cn thit, tm tt vi pht hin th v lin quan n
phng php ny. N cng nhn mnh vo s hiu qu v s thc hin EVM trong
ngnh xy dng.

Song v ccs (2009) kho st v tm hiu vic p dng EVM hin nay v xu
hng pht trin ca n, cc tiu chun p dng, v cc dch v chuyn nghip lin
quan trong cc ngnh cng nghip v cc vng a l khc nhau. Mc tiu bi bo t
c thng qua tng quan nghin nghin cu su rng, kho st, v phn tch d liu
kho st da vo thng k m t.

Ghasabeh v ccs (2008) trnh by cc phng php tnh hay cng thc tnh cc
gi tr c bn ca EVM, v a ra trng hp nghin cu mt d n c th Ardak-
Mashad Pipeline Project ti Iran.

Kwon v ccs (2008) c gng tm kim mt m hnh EV - s hp nht chi ph m

n lin quan n gi hp ng (bill of quantity) vi tin theo cch ph hp vi nn
cng nghip xy dng Hn Quc. V p dng m hnh EV xut ti hai d n khc
nhau.

Daneshman v ccs (2007) kho st vic p dng cc khi nim EV ( da vo AS

4817-2006 quy trnh thc hin EVM) vo d n North-West T-way project ti

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ngoi Sydney c, cc thun li v thch thc, v a ra s hng dn EVM thit

thc cho vic theo di v bo co kt thc hin cho cc d n tng t.

Shechet (2007), nhn dng cc kh khn v thch thc tim n khi p dng
EVM:

- Thch thc v vn ha (Cultural / perceptual challenges).

- Thch thc v hp ng v ngn sch (Budget and contracting challenges).

- Thch thc v thc hin chng trnh (Program execution challenges).

V a ra cc xut lm gim cc ri ro tim n cp bc chin lc (at the strategic

level) v cp bc d n v t chc (at the organizational and project levels).

Valle v ccs (2006) trnh by v tho lun cc yu t chnh lin quan n vic s
dng EVM trong vic qun l cc d n xy dng. Cc yu t ny bao gm cc thun
li v bt li, cc kh khn v tin ch, cc vn v cc bin php khc phc v tiu
ch v cc kt qu da vo kinh nghim nghin cu mt d n thc t ti Brazil. T s
phn tch nghin cu d n thc t ny, tc gi xut mi bc cho vic thc hin
thnh cng EVM.

Radujkovic v ccs (2006) m t ngn gn v k thut EV c s dng nh

gi khch quan chi ph v tin ca cc d n xy dng. thc hin EVM hiu
qu, tc gi xut mt khung cng vic (framework) m n c chia thnh ba phn:

- u vo: ci g cn thit thc hin EVM (WBS, OBS, RAM, lp tin , )

- Cc phng php EV: cc cng thc, cc php o lng kt qu thc hin d n

- u ra: cc yu cu v bo co

Fleming v ccs (2006) xut mt hnh thc n gin ca EVM c th thc

hin c ch 10 bc m tc gi rt ra c t 32 tiu ch thc hin EVM ca
Vin Tiu Chun Quc Gia Hoa K / Hip Hi Cng Nghip in T
(AmericanNational Standards Institute/Electronic Industries Alliance) (ANSI/EIA)-
748-1998.

Fleming v ccs (2004), p li cu hi ca HBR Editor : nu EVM qu hay ti

sao n khng c s dng cho tc c cc d n, tc gi a ra ba l do chnh

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gii thch l EVM khng c chp nhn mt cch ph bin trong hu ht cc d n.

Ba l do l:

- Bi v EVM s dng t ng nc ngoi (because EVM advocates often speak in a

foreign tongue).

- Bi v ban u B quc phng Hoa K (DoD) xc nh EVM c s dng cho cc

h thng ln (because initially the DOD defined EVM to acquire "major systems").

- Bi v thnh thong cp qun l tht s khng mun bit ton b chi ph! (because
sometimes management...doesn't really want to know the full cost!)

Anbari (2003) trnh by cc kha cnh chnh ca phng php Earned Value,
a ra cc cng c biu lm gia tng tnh hiu qu ca n, v cung cp s n
gin ha hu ch v phn m rng logic ca phng php qun l d n quan trng
ny.

Vargas (2003) trnh by v tho lun cc tr ngi v li ch chnh trong vic s

dng EVA trong qun l d n, bao gm cc nhn t cn c ci thin v thc hin
trong sut qu trnh hoch nh v thc hin d n. Thng qua mt trng hp nghin
cu thc t trong lnh vc xy dng dn dng, nghin cu nhn dng cc kha cnh
ca vic p dng EVA: cc c im khc nhau ca mi t chc v s ng gp ca
n cho s thnh cng hay tht bi trong vic p dng EVA; cc c im ging nhau
c nhn thy trong tc c cc t chc ng h hay khng vic p dng EVA.

Kim v ccs (2003), sau khi nghin cu, cc khm ph bao gm: (1) EVM ngy
cng c chp nhn hn do nhng quan im thun li lin quan n c vic loi b
cc vn ca EVM v ci thin cc tin ch; (2) mt cch tip cn rng hn, m n
xem xt bn nhm yu t (ngi s dng, phng php lun EVM, mi trng d n,
v quy trnh thc hin) vi nhau, c th ci thin ng k s chp nhn v thc hin
EVM trong nhiu loi t chc v d n.

Wilkens v ccs (1999) khm ph ra ba cu hi chnh v EVM:

- EVM l g?

- Ti sao s dng EVM?

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- Chng ta s dng EVM nh th no?

Mc ch l gim bt s s hi m c gi mc phi khi p dng cng c qun l d

n hu ch ny v ch ra cch thc hin n. Tc gi mong i l c gi s thu c
s hiu bit ton din v khi nim cng nh phng php cho vic thc hin EVM
vo d n.
Brandon (1998) nhn dng cc l do cho vic thiu s chp nhn EVM: nhn
thc li ch kinh t cn nh, cc kha kha o to hay cc hi tho v EVM cn rt
hn ch; thu nhp d liu th tn km chi ph v mt nhiu thi gian; bo co EV
khng c thc hin theo cch d dng; c s chng i ca mt s nh thu khi c
gng p dng EVM vo thc t) v trnh by vi k thut c th v phng php lun
khc phc cc vn ny, v xut cc bc thc hin EVM tng i d dng v
hiu qu.

Ng Tri T Ngh (2011) nghin cu v tnh hnh hiu bit v s dng EVM
trong cc cng ty ti Vit Nam trong qun l xy dng. Qua nhn nh nhng
nguyn nhn gy ra chm tr trong vic p dng EVM Vit Nam.

Lu Trng Vn, L Hoi Long (2007), Trn Trung Kin (2012) nghin cu
s dng phn mm Ms Project trong vic p dng tnh nng sn c EVM (Earned
value Method) trong phn mm qun l d n xy dng Vit Nam. Qua trnh
by cch hiu ngha cc thng s v vn dng kt qu EVM sn c t phn mm Ms
Project.

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Chng 3

NG DNG EARNED VALUE METHOD TRONG QUN L CHI PH D

N U T XY DNG CNG TRNH

Mt khi nim na thng c thc hin song hnh vi qun l bng Earned Value
Management (qun l gi tr t c) l Earned Value Method (phng php gi tr
t c). Hay ni cch khc mun qun l gi tr t c th ta s dng phng
php gi tr t c tnh ton v phn tch.

3.1 Gii thiu phng php gi tr t c trong qun l chi ph

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 (k hoch c s)
2. Gim st theo di chi ph thc t (cp nht thc t)
3. Phn tch nhng nhn t nh hng vic thay i chi ph thc t so vi
ng chi ph c bn
4. Thng bo cho cc i tng lin quan nhng thay i c php
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 (da theo k
hoch c s phn tch).
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.
Earned Value (EV) l gi tr ca cng vic hon thnh.

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EVM l phng php phn tch chi ph / tin vi k hoch ban u (k hoch
c s - Baseline Schedule)
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 ?).
Phng php gi tr t c (Earned Value Method EVM) c dng nh
gi tng th hiu qu thc hin ca d n ti thi im xem xt.

EVM c thc thi bng vic phn tch chi ph v tin thc hin vi k hoc
ban u (k hoch c s Baseline schedule).
Gi tr t c BCWP (Budget Cost for Work Performed) ca cng vic c
tnh bng cch nhn phn trm khi lng cng vic thc hin cho ti thi im
hin ti vi chi ph d tr (BAC) thc hin phn vic . Gi tr ny gi l chi ph
d tr thc hin phn vic c lm xt n thi im cp nht.
BAC= Chi ph d tr hon thnh d n theo k hoch (Budged At Completion
- BAC). BAC l c lng chi ph ban u, l ngn qu c dng hon thnh cng
vic.
Ghi ch: Bt k nh thu lm nh th no. S tin nh thu nhn c t ch u t
cho phn vic lm ch l BCWP.
Mun p dng EVM th iu kin tin quyt l phi c tin d n v chi ph
cho tng cng tc/ ton b d n.
3.2. Cc k hiu trong phng php 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)

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SV= Chnh lch tin v khi lng (Schedule Variance - SV)

VAC= Chnh lch chi ph hon thnh d n (Variance At Completion VAC)

Hnh 3.1 ngha cc thng s trong Earned Value Method

3.3. o lng chi ph thc hin d n

So snh gi tr t c BCWP vi ACWP (chi ph thc t Actual Cost for

Work Performed) nh gi hiu qu s dng chi ph (vt chi ph, hay tit kim chi
ph).
CV (Cost Variance) chnh lch chi ph= s khc nhau gia chi ph thc hin
cng vic n thi im cp nht (BCWP) v chi ph thc t thc hin cng vic
(ACWP). CV= BCWP ACWP
Ghi ch: CV m l vt chi ph v ngc li
V d:
Chi ph d tr hon thnh 1 hng mc trong 10 ngy l 2400 USD. Hm nay
l ngy th 9 thc hin cc phn vic ca hng mc. Tuy nhin n lc ny mi chi
ph ht 1900USD v c lng ch thc hin c 2/3 khi lng cng vic.
- BCWP= 2/3*2400=1600USD.

- ACWP= 1900 USD.

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- CV= BCWP ACWP= 1600 1900= -300 USD

Kt lun: Nh vy lc ny nh thu thi cng vt mc chi ph cho php

3.4. o lng khi lng thc hin d n

So snh gi tr t c BCWP vi BCWS (chi ph c tnh thc hin phn vic

phi c thc hin ng nh k hoch n thi im xt- Budget Cost For Work
Schedule) nh gi hiu v mt khi lng thc hin (vt khi lng, hay chm
khi lng).
SV (Schedule variance)= chnh lch v mt khi lng cng vic =>
SV=BCWP- BCWS.
Nu SV < 0 => cha t khi lng cng vic theo k hoch v ngc li
V d:
Chi ph d tr hon thnh 1 hng mc trong 10 ngy l 2400 USD. Hm nay
l ngy th 9 thc hin cc phn vic ca hng mc. Tuy nhin n lc ny mi chi
ph ht 1900USD v c lng ch thc hin c 2/3 khi lng cng vic.
- BCWS= 9/10 * 2400=2160 USD (chi ph theo k hoch, thc hin xong ht
ngy th 9)

- BCWP= 2/3*2400=1600USD.

- SV= BCWP - BCWS=1600-2160=-560 USD

Kt lun: Nh vy lc ny nh thu thi cng cha t khi lng theo cng vic

3.5 o lng thi gian thc hin d n

So snh STWP (thi gian d tr thc hin phn vic c hon thnh
Scheduled Time for Work Performed) v ATWP (Thi gian thc s thc hin phn
vic - Actual Time for WorkPerformed) nh gi hiu v mt thi gian thc hin
(chm tin , hay nhanh tin ). TV (Time Variance)= STWP ATWP.
Nu TV < 0 => Chm tin v ngc li
V d:
Chi ph d tr hon thnh 1 hng mc trong 10 ngy l 2400 USD. Hm nay
l ngy th 9 thc hin cc phn vic ca hng mc. Tuy nhin n lc ny mi chi
ph ht 1900USD v c lng ch thc hin c 3/4 khi lng cng vic.

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- STWP= 3/4 * 10= 7.5 (ngy)

- ATWP= 9 (ngy) (ngy ang xt d n l thi im kt thc ngy th 9)

- TV= STWP ATWP= 7.5 - 9= 1.5 (ngy)

Kt lun: Nh vy lc ny nh thu thi cng b chm tin 1.5 (ngy)

3.6 nh gi tnh trng tng th ca d n

Ch s chi ph CPI (Cost Performance Index) = BCWP/ACWP>1 th c li

Ch s tin SPI (Schedule Performance Index) = BCWP/BCWS >1 th c li
Cng c khi ch s ny th tt nhng ch s khi th khng tt. (VD: D n vt tin
nhng chi ph li s dng cao hn chi ph d tr, hay ngc li)
Kt hp c hai ch s CPI v SPI => ch s phn nh tnh trng tng th ca d n gi
l ch s chi ph tin (CSI)
CSI= CPI * SPI
CSI >1 => Tnh trng d n l chp nhn c
CSI < 1=> D n ang c vn

Hnh 3.2 Thang o nh gi tnh trng tng th ca d n

V d:

Chi ph d tr hon thnh 1 hng mc trong 10 ngy l 2400 USD. Hm nay

l ht ngy th 8 thc hin cc phn vic ca hng mc. Tuy nhin n lc ny mi
chi ph ht 1900USD v c lng ch thc hin c 2/3 khi lng cng vic.

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- BCWP= 2/3*2400=1600USD.

- ACWP= 1900 USD.

- CV= BCWP ACWP= 1600 1900= -300 USD

- BCWS= 8/10 * 2400=1920 USD (chi ph theo k hoch, thc hin xong ht
ngy th 8)

- SV= BCWP - BCWS=1600-1920= -320 USD

- CPI= BCWP/ACWP= 1600/1900= 0.842

- SPI= BCWP/BCWS= 1600/1920= 0.8333

- CSI= CPI * SPI= 0.842 * 0.833= 0.702

Kt lun: Ti thi im cp nht d n hon thnh cng vic t hn phn vic phi
lm theo k hoch, vi chi ph cao hn chi ph d tr. D n ang tnh trng ng
bo ng, cn phi c nhng iu chnh ph hp.
3.7 Cc trng hp c th xy ra khi xem xt d n
2.7.1 Trng hp CV > 0, SV > 0
Cho ti thi im cp nht, cng tc (hoc tp cng tc/ mt d n) thc hin vi
chi ph t hn chi ph d tr (ACWP < BCWP) v hon tt phn vic nhiu hn so
vi phn vic lm theo k hoch (BCWP > BCWS).
V d: CV= 500, SV= 300

Hnh 3.3 Trng hp d n c CV > 0, SV >0

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3.7.2 Trng hp CV > 0, SV < 0

Cho ti thi im cp nht, cng tc (hoc tp cng tc/ mt d n) thc hin vi
chi ph t hn chi ph d tr (do ACWP < BCWP) v hon tt phn vic t hn so
vi phn vic lm theo k hoch (BCWP < BCWS).
V d: CV= 500, SV= -300

Hnh 3.4 Trng hp d n c CV > 0, SV < 0

3.7.3 Trng hp CV < 0, SV > 0

Cho ti thi im cp nht, cng tc (hoc tp cng tc/ mt d n) thc hin vi
chi ph nhiu hn chi ph d tr (do ACWP > BCWP) v hon tt phn vic nhiu
hn so vi phn vic lm theo k hoch (BCWP > BCWS).
V d: CV= -500, SV= 300

Hnh 3.5 Trng hp d n c CV < 0, SV >0

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3.7.4 Trng hp CV < 0, SV < 0

Cho ti thi im cp nht, cng tc (hoc tp cng tc/ mt d n) thc hin vi chi
ph nhiu hn chi ph d tr v hon tt phn vic t hn so vi phn vic lm theo
k hoch.
V d: CV= -500, SV= -300

Hnh 3.6 Trng hp d n c CV < 0, SV <0

3.8 D bo tnh hnh thc hin d n trong tng lai

EVM c th d bo tnh hnh thc hin d n trong tng lai vi iu kin tnh
trng hin nay.
Chi ph hon thnh phn vic cn li (Estimated Cost To Complete - ETC)
bng chi ph d tr ban u tr i gi tr cng vic lm c ti thi im hin ti v
hiu chnh bng ch s CPI.
ETC = (BAC-BCWP)/CPI
= (BAC-BCWP)*ACWP/BCWP

Chi ph tng cng c lng- EAC (Estimate at completion) hon thnh

hng mc cng trnh ltng chi ph thc t (ACWP) + chi ph c tnh honthnh
phn vic cn li (ETC Estimated Cost to Completion).
EAC=ETC+ ACWP

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EAC= ACWP+ (BAC-BCWP)*ACWP/BCWP (*)

EAC th hin chi ph cui cng hon thnh cng vic.
V d:

Chi ph d tr hon thnh 1 hng mc trong 10 ngy l 2400 USD. Hm nay

l ht ngy th 8 thc hin cc phn vic ca hng mc. Tuy nhin n lc ny mi
chi ph ht 1900USD v c lng ch thc hin c 2/3 khi lng cng vic.
- BCWP= 2/3*2400=1600USD.

- ACWP= 1900 USD.

- CV= BCWP ACWP= 1600 1900= -300 USD

- BCWS= 8/10 * 2400=1920 USD (chi ph theo k hoch, thc hin xong ht
ngy th 8)

- SV= BCWP - BCWS=1600-1920=-320 USD

- CPI= BCWP/ACWP= 1600/1900= 0.842

- SPI= BCWP/BCWS= 1600/1920= 0.8333

- CSI= CPI * SPI= 0.842 * 0.833= 0.702

Lc ny ta tnh ton d bo tng lai d n nh sau:

- BAC=2400 (Tng gi tr lc hon thnh)

- ETC= (BAC BCWP)/CPI= (2400 1600)/0.842= 950 (USD)
- EAC= ETC + ACWP= 950 +1900= 2850 (USD)
3.9 Cc cng vic cn lm ci thin tnh hnh d n
Nu phn tch EV cho thy d n vt chi ph hay chm tin th ch nhim iu
hnh d n phi vch ra phn vic cn lm ci thin DA. Cc phng n bao gm:
Mn ti nguyn t cc cng tc thc hin vt mc yu cu.
Lm ngoi gi
Tng ca.
Tng nhn lc, ti nguyn thc hin cng tc.
T chc lm gi u cho cc cng tc c lp k hoch lm ni tip (nu
c)

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Thay i bin php thi cng.

T chc mt cuc hp xem i c ngh phng thc gii quyt vn
C th l thng bo cho ch u t bit rng d n cho th b chm tin hay
vt chi ph.
3.10 Tm tt trnh t thc hin tnh ton EVM
Trc khi thc hin d n
Lp tin d n
Lp ngn sch d n
Phn b ngn sch vo tng cng tc tin
Xc nh BCWS
Trong khi thc hin d n (nh k hng tun, thng)
Thu thp d liu v khi lng hon thnh tng cng tc
Xc nh BCWP
Xc nh ACWP
Tnh ton SV, CV, SPI, CPI, EAC
Vit bo co nh gi tin trnh thc hin d n
Cp nht BCWS
Bi tp:
Tin thi cng mt d n Kgroup nh sau (n v triu, tun)

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By gi gi s, nu vo cui tun l th 8. Ta c mi lm c 33% khi lng cng

vic so vi ton b d n v mt chi ph l 1613 (triu). Hi tnh hnh d n nh th
no.
Bi lm:
Thnh lp biu ng cong t s mng CPM

Ta c BCWP= 0.33*4086=1.349 (triu); ACWP= 1613 (triu). V ti cui tun l th

8 theo th ta c BCWS=2.076.

Vy :

BCWS = 2.076 ( bng phn trn hon thnh theo k hoch ban u * chi ph ban
u)

ACWP = 1.613 ( chi ph thc t ti thi im cp nht)

BCWP = 1.349 ( Bng phn trm khi lng thc hon thnh * chi ph ban u)

CV = BCWP ACWP = 1.349 1.613 = - 264.

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SV = BCWP BCWS = 1.349 2.076 = -727.

TV = STWP- ATWP= 6.8 -8 =-1.2 ( tun chm tr)

Vy d n ang vt chi ph v chm tin .

Cc ch s khc

Budgeted Cost at Completion: BAC = $4,086

Ch s thc hin chi ph (Cost Performance Index):

CPI= BCWP/ACWP = 0.84

Ch s thc hin tin (Scheduling Performance Index): SPI =BCWP/BCWS =

0.6

Ch s CSI= CPI*SPI=0.84*0.6=0.504

D bo chi ph cho ton b d n (EAC)

Chi ph d bo cho s hon thnh : EAC = ETC +ACWP (trong ETC l chi
ph c c lng hon thnh).

ETC= Phn cn li ca cng vic/CPI = (BAC - BCWP)/(CPI) = (4.085-

1.349)/0.84 = 3.271

EAC= 3.271 +1.613 = 4.883

3.11 ng dng phn mm ms project 2007 v EVM trong qun l chi ph d n

u t xy dng cng trnh

Phng php gi tr t (EVM) l phng php qun l chi ph mang li hiu qu cao,
d s dng. Tuy nhin vic tnh tay lm mt thi gian ca ngi qun l cng nh d
dn n nhng sai st khng ng c do tnh ton nhm. Trong chng ny tc gi
mun hng n s kt hp nn tng l thuyt v EVM v phn mm Ms Project,
gip nng co cng tc qun l chi ph trong d n ti mi thi im cn thit.
3.11.1 Gii thiu v Ms Project 2007

Chng ta u bit rng xy dng cng trnh bao gm hai qu trnh ch yu l

thit k v thi cng. Trong hai qu trnh ny th cc yu t bn ngoi lun gn lin vi

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chng, v d nh qu trnh thi cng lun b nh hng bi iu kin v thi tit, v

ngun vn, v kh nng cung cp vt liu...

Mt nhu cu c t ra l cn c cng c c th qun l, gim st v iu

hnh mt qu trnh, nh qu trnh thit k hay thi cng chng hn. Cng c ny cn
phi c t chc di dng mt h qun l c s d liu v cho php ngi dng c
th t chc, theo di v cp nht cc cng vic hng ngy, ng thi n cng phi m
bo to c cc bo co v tt c cc loi ti nguyn, nhn lc, chi ph... trong bt c
giai on no ca qu trnh.

MS Project 2007 ca Microsoft (MS) l mt loi chng trnh nh vy. N c

t chc di dng bng v cc biu quan st. N cho php ngi dng cp nht, lp
cc bng bo co mt cch d dng trong bt c thi im no ca mt d n. Bn
cnh MS Project cn cho php lm vic cng lc vi nhiu d n, c lp hoc lin
quan vi nhau. Mt iu quan rng na l n cung cp kh nng gii quyt cc vn
ny sinh trong qu trnh thc hin d n nh thay i thi gian thc hin cng tc no
, thay i iu kin rng bc cng tc, phn b li ti nguyn...

3.11.2 ng dng EVM tch hp trong Ms Project 2007 trong qun l d n

Bc 1: Trn thanh Menu, nhp chn View/Table/More Tables

Bc 2: Nhp chn Earned Value

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Bc 3: Nhp chn Apply

Lc ny mn hnh Ms Project s xut hin cc thng s ca Earned Value

Lu : Ms project cung cp cho ngi s dng s la chn tnh ton Actual costs
are always calculated by Microsoft Office Project. Ty theo vi tr ca ngi s
dng trng d n m ngi s dng chn la ch ny cho hp l.

Nu ngi s dng qun l d n di vai tr ca ch u t ngi s dng nn

chn ch Actual costs are always calculated by Microsoft Office Project
(ch mc nh ca Ms Project). Vi ch ny chi ph thc t m ngi s
dng qun l thanh ton cho n v thi cng s l chi ph ngi s dng
ln k hoch v tha thun vi n v thi cng (thng qua hnh thc k hp
ng cc giai on thanh ton) cc cng vic hon thnh. Lc ny ACWP =
BCWP (Cch tnh ca Ms Project s c trnh by phn bn di).

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Nu ngi s dng qun l d n vi vai tr ca n v thi cng: ngi s dng

cn bit r chi ph thc t m ngi s dng chi cho cng vic hon thnh
(c th khc vi k hoch ban u) c th theo di theo k hoch ca ring
ca nh thu v c tnh chi ph cui cng hon thnh cc cng vic cn li.
Lc ny ACWP s do nh thu quyt nh (v nh thu t chi tr trong qu trnh
thc hin cng vic). Ngi s dng nn b ch Actual costs are always
calculated by Microsoft Office Project (ch mc nh ca Ms Project).

chn hoc b ch Actual costs are always calculated by Microsoft Office

Project ngi s dng thc hin nh sau:

Bc 1: Trn thanh Menu, nhp chn Tools/Options

Bc 2: Nhp chn th Calculation

Bc 3: Nhp chn hoc b ch Actual costs are always calculated by Microsoft

Office Project

Bc 4: Nhp chn Set as Default

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Khi mun xem ch hin th Earned Value n thi im no ngi s dng cn

la chn ch Status date

Bc 1: Trn thanh Menu, nhp chn Project/Project Information

Bc 2: Trn dng Status date chn ngy mun hin th t ngy ny tr v trc ca
cc cng tc trong d n

Bc 3: Nhp OK kt thc

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V d: Thc hin lp tin phn d n gm cc cng vic sau:

1. Cng tc gia cng lp dng coffa thc hin trong 5 ngy

STT Ti nguyn S lng n gi

1 Nhn cng 4 Nhn cng 20.000 /gi
2 G vn 0.5 m3 2.000.000 /m3
3 G np 0.3 m3 1.500.000 /m3
4 G chng 0.1 m3 1.000.000 /m3
5 inh cc loi 0.1 Kg 30.000 /Kg

2. Cng tc sn xut lp dng c thp mng thc hin trong vng 4 ngy

STT Ti nguyn S lng n gi

1 Nhn cng 8 Nhn cng 20.000 /gi
2 Thp 800 Kg 21.000 /Kg
3 Km buc 15 Kg 17.000 /Kg
4 Que hn 4 Kg 15.000 /Kg

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3. Cng tc b tng lm mng trong vng 6 ngy

STT Ti nguyn S lng n gi

1 Nhn cng 20 Nhn cng 20.000 /gi
2 Xi mng 4.000 Kg 1.500 /Kg
3 Ct 5 m3 160.000 /m3
4 9 m3 170.000 /m3
5 Nc 2000 lt 9 /lt

Yu cu:
1.To lch tun lm vic 6 ngy (t tn l QLXD-NXBXD), ngh vo ngy ch nht
v nhng ngy l theo qui nh chung. Thi gian lm vic sng t 7h30 11h30, chiu
t 1h 5h.

2. Cng tc lp dng Coffa thc t (Current)ch lm 4 ngy (kt thc sm mt ngy so

vi k hoch - Schedule)

3. Cng tc lp dng Ct thp thc t (Current) lm 5 ngy (kt thc tr mt ngy so

vi k hoch - Schedule)

4. Cp nht cng vic ti thi im cp nht d liu Coffa hon thnh 100%, Ct thp
hon thnh 100%, B tng 0% (cha bt u).

5. Di gc nhn ca n v thi cng hy th hin kt qu Earned Value v tin hnh

kim sot nh gi d n.

6. Thc hin bo co v Earned Value trong Ms Project

Trnh t thc hin

Ngi s dng cn thit lp cc mc nh ca Ms Project 2007 cho ph hp, cn i
n v qua VND cho ph hp vi d liu bi ton (nhp Tools/Options/View ti
Currency chn n v VND).

1. Xy dng lch cho d n

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2. Khai bo ti nguyn cho d n

3. Gn ti nguyn cho cng tc coffa

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4. Gn ti nguyn cho cng tc ct thp

5. Gn ti nguyn cho cng tc b tng

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6. Tin c s cho d n

7. Lu d n di dng c s Baseline

8. Cp nht Current, Actual cho cng tc Coffa, Ct thp

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9. B ch Actual costs are always calculated by Microsoft Office Project

(qun l d n di vai tr ca n v thi cng)

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10. Xut kt qu Earned Value

Xem thng tin v d n la chn ngy Status date ph hp

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i vi d n ny chn la Status date 20/09/2011

V d: Kt qu EV t Ms Projetc c kt qu nh sau:

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Xt cng tc Coffa

Chi ph hon thnh cng tc theo Current c cp nht (rt ngn thi gian c
mt ngy) EAC= 4.113.000 , chi ph hon thnh cng tc theo k hoch BAC=
4.753.000 .

VAC = BAC EAC = 4.753.000 - 4.113.000= 640.000 (nh vy cng tc Coffa rt

ngn c mt ngy v tit kim c 640.000 . Trong Ms Project khng th hin
du m, nu ghi (chi ph) c ngha l cng tc ny b vt chi ph so vi k hoch, cn
nu ghi chi ph th gi tr ny c ngha l tit kim c)

Xt cng tc Ct thp

Chi ph hon thnh cng tc theo Current c cp nht (ko di thi gian thm
mt ngy) EAC= 23.515.000 , chi ph hon thnh cng tc theo k hoch BAC=
22.235.000

VAC = BAC EAC = 22.235.000 - 23.515.000 = - 1.280.000 (nh vy cng tc Ct

thp tr mt ngy v tn thm 1.280.000 vn).

Lu : Theo mc nh Ms Project khng c ct ny, cn chn thm 2 ct ny ph

hp vi nhu cu s dng.

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Kt qu ct SPI v CPI do Ms Project cung cp

S dng kt qu t Ms Project v thang o d n kt lun v d n. Vi d n phn

mng trn b vt chi ph k hoch CPI= 0.98, chm tin SPI= 0.49. Ngi s
dng da vo thng tin ny a ra phng n iu chnh cho d n ca mnh.

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KT LUN KIN NGH

1. KT LUN

Qua nghin cu thy EVM mang li hiu qu cao cho cng tc qun l chi ph trong
u t d n xy dng. EVM gip nh thu trong vic xc nh chi ph kt hp vi
tin thc hin d n, cng nh a ra cc thng bo v vic thc hin d n trong
tng lai. Ngoi vic thc hin EVM bng tay, nghin cu cn ch ra rng vic ng
dng EVM trong qun l chi ph trong u t d n xy dng bng phn mm Ms.
Project s mang li cho nh thu, n v qun l, ch u t hiu qu cao, tit kim
c thi gian, chi ph.

2. KIN NGH

- Lnh o cc cp to iu kin nhm tc gi thc hin ng dng nghin cu ny

vo qun l cc cng trnh ln, nghin cu c th ngy mt hon thin v ph hp
vi tinh hnh qun l chi ph d n u t xy dng Vit Nam.

- xut cc ch u t, ban qun l d n s dng cng c EVM v phn mm MS.

Project trong vic qun l chi ph cng nh yu cu khi nh thu tham d u thu, thi
cng phi c cng c qun l chi ph da trn nn tng EVM.

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TI LIU THAM KHO

Ting Anh

[1]. Shu CHEN and Xueqing ZHANG (2012). An Analytic Review of Earned Value
Management Studies in the Construction Industry, Construction Research Congress
2012 ASCE 2012.

[2]. David S. Christensen (1998). The costs and benefits of the earned Value
Management Process, Accepted for publication in the Acquisition Review Quarterly.

[3]. Agata Czarnigowska (2008). Earned value method as a tool for project control,
Budownictwo i Architektura 3 (2008) 15-32.

[4]. Mohd Faris Khamidi, Waris Ali Khan, Arazi Idrus (2011). The Cost Monitoring
of Construction Projects Through Earned Value Analysis, 2011 International
Conference on Economics and Finance Research IPEDR vol.4.

[5]. EunHong Kim, William G. Wells Jr., Michael R. Duffey (2003). A model for
effective implementation of Earned Value Management methodology, International
Journal of Project Management 21 (2003) 375382.

[6]. Nghi M. Nguyen (2006). Earned Value Management for Project Perfomance
Measurement, ASCE/BR&T Seminar, Ho Chi Minh City, Viet Nam.

[7]. Suketu Nagrecha (2006). An introduction to Earned Value Analysis, available at

http://www.pmiglc.org/COMM/Articles/0410_nagrecha_eva-3.pdf (acessed 29, June,
2012).

[8]. Tammo T. Wilkens (1999). Earned Value, Clear and Simple, Los Angeles County
Metropolitan Transportation Authority.

[9]. Jose Angelo Valle, Carlos Alberto Pereira Soares (2012). The Use of Earned
Value Analysis (EVA) in The Cost Management of Construction Projects, available at
http://www.icoste.org/ICMJ%20Papers/Valle%20-%20EVA.pdf (acessed 29, June,
2012).

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Ting Vit

[10]. Phm Vn Vng (2007). Qun l ti chnh d n u t, Trng i hc Giao

Thng Vn Ti.

[11]. Nghim Vn Dnh (2010). Gio trnh Qun l u t v xy dng giao thng,
Trng i hc Giao Thng Vn Ti.

[12]. Nghim Vn Dnh, Nguyn Qunh Sang (2009). Kinh t - qun l khai thc cng
trnh cu ng, Nh xut bn Giao thng Vn Ti.

[13]. Th Xun Lan (2008). Qun l d n xy dng, nh xut bn i hc Quc

Gia Thnh Ph H Ch Minh.

[14]. Lng c Long (2010). Bi ging qun l d n xy dng nng cao, chng
trnh o to cao hc ngnh cng ngh v qun l xy dng, trng i hc Bch Khoa
Thnh Ph H Ch Minh.

[15]. Lng c Long, Trn Trung Kin, Nguyn Thnh Trung, Mai Xun Vit,
Trng nh Nht (2011). ng dng Ms Project 2007 trong lp tin v qun l d
n xy dng, Nh xut bn Xy dng B Xy dng.

[16]. Trn Trung Kin, Mai Xun Vit, Trng nh Nht (2011). Mt s lu khi s
dng Ms Project 2007 trong lp tin v qun l d n xy dng, Tp ch Xy Dng
B Xy dng.

[17]. Ng Tri T Ngh (2011). Nghin Cu Vic p Dng Evm o Lng V nh

Gi Tin Trnh Thc Hin D n Cho Nh Thu Thi Cng Vit Nam, Lun Vn Thc
S, trng i hc Bch Khoa Thnh Ph H Ch Minh.

[18]. Bi Ngc Ton (2012). T chc qun l thc hin D n xy dng cng trnh,
Nh xut bn Giao thng Vn Ti.

[19]. Hong Trng v Chu Nguyn Mng Ngc (2008). Phn tch d liu nghin cu
vi SPSS, Nh xut bn thng k.

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