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    3 views5 pages

    27185-Article Text-91279-1-10-20170217

    Uploaded by

    designer10.zenda

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    TAP CHI DAI HOC CUU LONG S604 nam 2016 QUAN LY DU AN BANG PHUONG PHAP QUAN LY GIA TRI THU DUQC EVM (EARNED VALUE MANAGEMENT) ‘Truong Cong TOM TAT Phuong phap quan ly gid tri thu duge EVM (Earned value management) ding dé quan Wy cdc du dn dau tu xdy dung, lam co’ so dé cdc nha quan ly, céc cép lanh dao nam bat doc tinh kink thc hién ctia di dn, déinh gié chinh xéc tinh trang ciing nhw cp nhdp tie dé tinh todn cdc khodn chi phi, diéu chinh tién dé... dé hoan thanh dye én dat hiéu qué cao. Tit khoa: Quan bj gid tri thu degc, EVM. ABSTRACT The method of earned value management (EVM) is used to manage construction investment projects as basis for the managers and the leaders to accurately control and assess the implementation of project as well as to update and calculate the expenses, adjust the progress of project that aims to complete the project effectively: Key words: Earned value management; EVM. 1.Dat vin ad Trong nhitng nam qua nhiéu dy én lon vé dau tu xay dung bing nguén vén ngan sich Nha nuéc da duge phé duyét va trién khai thye hign., tao nén su chuyén bién quan trong vé co 6 vat chat k¥ thuat, thie day manh mé chuyén_ dich co cdu kinh té, tang nang lye sin xuat, cai thign dé thi, déng g6p quyét dinh vao phat trién kinh té x4 hdi trong qua trinh cong nghiép hoa, hign dai héa dat nuéc... Tuy nhién, viée quan ly va trién khai thye hign cde dy dn trong nhimg nam qua cén nhiéu han ché va yéu kém, din dén that thodt, ling phi von dau tu, higu qua dau tu kém, lam gidm chit hong ting truéng. kinh té,.. Mét trong nhimg van dé bite xiic, “Trudng Dai hoc Xdy dung Mién Tay 84 ndi cOm hign nay dé 1a dgi von trong dau tr, dén mét sé dy an nhu: duémg giao 6i Bai den cau Nhat Tan dieu chinh g lén 6.742 ty déng; dur an hd ‘Trach (Thita Thién Hué) ting téi 256% sau ba lan diéu chinh, tir 1.081 ty dong lén 3.848 dy an toa nha Trung tam hanh chinh TP.Da Ning tir ché 880 ty ddng theo ké hoach da lén. ti hon 2.131,3 ty déng (ting 142%)(1]... Co rit nhiéu nguyén nhan gay nén tinh trang trén nhu: gidi phong mit bang, thay 46i thiét ké, trugt gid vat ligu, kha ning cép vn, ning le nha thau .va nguyén nhan chua du bao duge cae vin dé phat sinh khi thye hién dy 4n, qué trinh trién khai dy 4n, cng trinh, chua xay dung duge méi lién quan gitta von. dy an va tién d6 thyc hién dy an dé tir d6 kip TAP CHIDAI HOC CUU LONG 56.04 nam 2016 thoi diéu chinh tién d6 dy an pha hgp vai khéi lwgng da thy hign sao cho sat véi sé vén duge Ap cho dy én la mét trong nhimg nguyén nhén chinh do d6 can phai e6 phuong phép quin je phyc cdc nguyén nhin trén. ly Hign tai theo phuong phap quan ly dy an truyén thong, vigc kiém soat chi phi thuong tach riéng voi kiém soat tién d6, ching ta chi quan tim gid tri dr toan va thuc té phai bé ra dé hoan thanh phan céng viée dé. Higu sé gitta dy toan va chi phi thyc té dé hoan thanh cong viée dén thi diém bao cdo néu higu sé nay 1én hon 0 thi dy 4n bj cham gidi ngan va nguge Jai. Bén canh dé higu theo phuong phap truyén théng chua ké phan chénh Iéch gid tri kinh phi do viée thay déi tién d6 thyc hién so véi ké hoach, sé khién cho nha quan ly ho biét dugc viée diéu chinh tién 46 dur an cé anh huéng gi dén gia tri du an khéng? Va dé khac phye duge nhing han chét trén va Phuong phap quan ly gid trj thu duge EVM (Earned value management) li m6t phuong php thich hp. 2. Phuong phap quan ly gid trj thu duge EVM (Earned value management) Phuong phap quan ly dy én theo phuong phap Quan ly gid tri thu duge E ™M Ia mét cach nguén lire véi lich trinh va chi phi ting theo timg th xc tinh trang va cp nhat ding thai tinh ton ede quan ly lign két vige lap ké hoach cho giai doan, Vige nay cho phép dnh gid chi khoain chi phi dé hodn thinh dy én, EVM cé ba yéu t6 co ban: - Planned Value (PV) hay BCWS (Budget Cost for Work Scheduled): Gié tri theo ké hoach (gid tri dy ton cho e6ng vige). 160 140 ms 320 Vs 300 150 Tea [Pr] IN] Biéu dé 1: Gid tri de dn theo ké hoach PV [3] - Earned Value (EV) hay BCWP Cost for Work Performed) Chi phi thye té cho (Budget Cost for Work Performed): Gia tri céng viée da thyc hign (tién nha thiu da chi thu duge (gia tri dat duge cho cng viée di thye té) thy hign hay tién nha thau duge CDT chi tra) soos ee ee Ngoai ra cén c6 ky higu va thuat ngit co ~ Actual Cost (AC) hay ACWP (Actual _ ban khée: TAP CHI DAI HOC CUU LONG S604 nam 2016 Bang 1: Cé ky hiéu va thudt ngit co bin EVM Chi phi dé hodn thanh dy an theo ké hoach BAC Budged At Completion): va nha thau Dy bao tong chi phi thyc té sé chi lie | EAC (Estimated dyn két thie At Completion) Chénh Iéch chi phi CV (Cost Variance): Chénh Ich tién 46 vé khéi hrong SV (Schedule Variance): Chénh Igch chi phi hoan thanh dy an. VAC (Variance At Completion) ‘Dy bio chi phi thue té sé chi dé hoan thinh ede cong vige cin lai ETC Bang 2: Cac chi sé danh gid tong thé du dn rae emo Chi sé chi phi CPI (Cost Bcwp/Acwp | CP!>! thi eé loi cho nha thau va Performance Index) nguge lai CPI >1 thi ¢6 lgi (Tuy nhién + sé tién 46 nhung chwa chide higu qua vi khi eae tae (Schedule | Bowp/ BCWS. | dé Dy én vugt tién 46 nhung chi phi lai str dung cé thé cao hon chi phi dy ton, hay nguge lai) Chi s6 phan anh tinh trang tong . thé ciia dy én goi li chi s6 chi | CPIXSPI CSI>1, Dy dn chap mhan duge phi tién d6 CST CSI<1, Dy an dang c6 van dé pe) Pian tram hoa IBAA BowP/BAC | PCI>I até SV<1 tién a6 thye hién dy an Phuong sai cia tién 46 SV BCWP - BCWS | cham so véi ké hoach va nguge hai Phuong sai chi phi CV BCWP-ACWP | CV< 1 nba thiu 18 va nguge lai Chi sé so sénh khdi luong gitta ~ TCPI> 1 la xdu vi mé ta sé luong cea BAC - BCWP cng vi con phi lam va sotién | ==" | edn vige edn phai lam lin hom con lai cla dy n, TCPI - tién con cho dy én, TAP CHIDAI HOC CUU LONG 56.04 nam 2016 THOT TEM BAO CAO. Biéu dé 2: Hién thi céc thing s6 co ban EVM Dya vao cde chi s6 trén ta c6 thé do higu hi, trong 46, so sinh hong cing vige da Ién ké hogch véi hrgng céng vige da thre hign dé xac dinh xem chi phi va lich trinh c6 thye hign nhu ké hoach dat ra khong. Viée phan tich gid tri thu duge dem Igi mét céch nhin ehinh xéc hon 1a dya trén vige nhin nhan -vé nhiing bién déng lich trinh hay chi phi mét cach tach bigt, Thong tin nay sé cdnh béo cho ngudi quan ly dy an hay nha thau biét ligu du 4n c6 dang gap van dé hay khong, ding théi cung cdp théng tin gia tri vé cde viée Lam higu chinh can thiét dé hoan thanh dy én, wu tién thyc hign phan céng vige hay hang myc nao trudéc, ngin chan su mat kiém soat cia du an suat chi 3. Vi du tinh toan: Mt dy dn thye hign tai thang thir 10 6 cdc théng s6 nhu sau: - BCWS = 20,8 ti déng -ACWP = 16,3 ti dong - BCWP = 13, 6 ti ding - BAC = 45,8 ti dong Ta c6 phuong sai tién d6: SV = BCWP- BCWS = 13,6- 20,8 = -10,8 ti ding, vay SV

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