ITPM - 06. Project Cost Management
Basic Principles of Cost Management
1. Tangible vs. Intangible Costs and Benefits
- Tangible costs or benefits are those that can be easily measured in dollars.
- Intangible costs or benefits are difficult to measure in money. (고객 만족도, 브랜드 이미지)
2. Direct vs. Indirect Costs
- Direct costs can be directly tied to producing project outputs.(개발자 급여, 장비 구매)
- Indirect costs are not directly related but support the project.(사무실 임대료, 공용 전기세)
3. Sunk Cost (매몰 비용)
- Sunk cost is money already spent in the past.(이미 지불된, 회수 불가능한 과거의 비용)
Estimating Costs
1. Supporting Details란?
- The supporting details include the ground rules and assumptions.
2. Description of the Project (프로젝트 설명)
- Description of the project (such as scope statement and WBS) is used as a basis for the estimate.
3. Why is this important?
- These supporting details should make it easier to prepare an updated estimate or similar estimate as needed (in the future).
(이러한 지원 정보는 나중에 비용 추정을 업데이트하거나 유사 프로젝트에 활용할 때 도움이 된다.)
Typical Problems with IT Cost Estimates
- Estimates are done too quickly
- People lack estimating experience
- Human beings are biased toward underestimation
- In order to start a project, they predict a less amount than the actual costs
Earned Value Management (EVM)
What is EVM?
Project performance measurement technique that integrates scope, time, and cost data (EVM은 프로젝트의 범위, 일정, 비용을 통합적으로 관리하고 성과를 측정하는 기법)
핵심 Value
Planned Value(PV) : 계획된 일정 기준으로 수행되었어야 할 작업의 비용 | 계획 가치
Actual Cost(AC) : 실제로 지출된 비용 | 실제 비용
Earned Value(EV) : 실제로 완료된 작업의 '가치' | 획득 가치
부가 Value
CV (Cost Variance) = EV - AC | 비용 초과 발생
SV (Schedule Variance) = EV - PV | 일정 지연
CPI (Cost Performance Index) = EV / AC | 비용 효율 : CPI less than 1 means that the project spent more money than expected.
SPI (Schedule Performance Index) = EV / PV| 일정 효율 : SPI less than 1 means that the project is delayed.
EAC(총 예상 비용) = BAC / CPI -> 이 프로젝트는 끝날 때까지 얼마 들까? / BAC : 전체 프로젝트 Budget
ETC(남은 예상 비용) = EAC - AC -> 앞으로 얼마 더 써야 하지?
성장 가능성 만땅 개발블로그