Estimasi Biaya dan Akuntansi Proyekindradi.lecture.ub.ac.id/files/2013/05/pertemuan-ke-2.pdf ·...

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Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D Wednesday, May 1, 13

Transcript of Estimasi Biaya dan Akuntansi Proyekindradi.lecture.ub.ac.id/files/2013/05/pertemuan-ke-2.pdf ·...

Estimasi Biaya dan Akuntansi Proyek

Dr. Eng. Indradi Wijatmiko, ST., M.EngGugus Irianto, SE., MSA., Ak., Ph.D

Wednesday, May 1, 13

Estimasi Biaya dan Akuntansi Proyek

Dr. Eng. Indradi Wijatmiko, ST., M.EngGugus Irianto, SE., MSA., Ak., Ph.D

3 SKS

Wednesday, May 1, 13

Pendahuluan

Wednesday, May 1, 13

Pendahuluan

• The Processes embrace on Finance Management:

Wednesday, May 1, 13

Pendahuluan

• The Processes embrace on Finance Management:

• Resource Planning

Wednesday, May 1, 13

Pendahuluan

• The Processes embrace on Finance Management:

• Resource Planning

• Cost Estimating

Wednesday, May 1, 13

Pendahuluan

• The Processes embrace on Finance Management:

• Resource Planning

• Cost Estimating

• Cost Budgeting

Wednesday, May 1, 13

Pendahuluan

• The Processes embrace on Finance Management:

• Resource Planning

• Cost Estimating

• Cost Budgeting

• Cost Control

Wednesday, May 1, 13

Pendahuluan

• The Processes embrace on Finance Management:

• Resource Planning

• Cost Estimating

• Cost Budgeting

• Cost Control

• other aspects which dealt with outside the project area, such as predicting and analyzing the prospective project performance

Wednesday, May 1, 13

Pendahuluan

• The Processes embrace on Finance Management:

• Resource Planning

• Cost Estimating

• Cost Budgeting

• Cost Control

• other aspects which dealt with outside the project area, such as predicting and analyzing the prospective project performance

Previous week

Wednesday, May 1, 13

Pendahuluan

Wednesday, May 1, 13

Pendahuluan

• Resource Planning:

Wednesday, May 1, 13

Pendahuluan

• Resource Planning:

• Inputs: WBS, historical information, scope statement, resource description, organizational polices, investment appraisal (Payback period, ROI, NPV, RoR, Break event analysis and sensitivity analysis)

Wednesday, May 1, 13

Pendahuluan

• Resource Planning:

• Inputs: WBS, historical information, scope statement, resource description, organizational polices, investment appraisal (Payback period, ROI, NPV, RoR, Break event analysis and sensitivity analysis)

• Tools and Techniques: expert judgment, alternative identification

Wednesday, May 1, 13

Pendahuluan

• Resource Planning:

• Inputs: WBS, historical information, scope statement, resource description, organizational polices, investment appraisal (Payback period, ROI, NPV, RoR, Break event analysis and sensitivity analysis)

• Tools and Techniques: expert judgment, alternative identification

• Outputs: resource requirements

Wednesday, May 1, 13

Pendahuluan

• Resource Planning:

• Inputs: WBS, historical information, scope statement, resource description, organizational polices, investment appraisal (Payback period, ROI, NPV, RoR, Break event analysis and sensitivity analysis)

• Tools and Techniques: expert judgment, alternative identification

• Outputs: resource requirements

Previous week

Wednesday, May 1, 13

Pendahuluan

Wednesday, May 1, 13

Pendahuluan

• Cost Estimating:

Wednesday, May 1, 13

Pendahuluan

• Cost Estimating:

• Inputs: WBS, historical information, resource requirements, resource rates, activity duration estimates, chain of account

Wednesday, May 1, 13

Pendahuluan

• Cost Estimating:

• Inputs: WBS, historical information, resource requirements, resource rates, activity duration estimates, chain of account

• Tools and Techniques: analogous estimating, parametric modeling, bottom-up estimating, computerized tools

Wednesday, May 1, 13

Pendahuluan

• Cost Estimating:

• Inputs: WBS, historical information, resource requirements, resource rates, activity duration estimates, chain of account

• Tools and Techniques: analogous estimating, parametric modeling, bottom-up estimating, computerized tools

• Outputs: cost estimates, supporting detail, cost management plan

Wednesday, May 1, 13

Pendahuluan

• Cost Estimating:

• Inputs: WBS, historical information, resource requirements, resource rates, activity duration estimates, chain of account

• Tools and Techniques: analogous estimating, parametric modeling, bottom-up estimating, computerized tools

• Outputs: cost estimates, supporting detail, cost management plan

Previous week

Wednesday, May 1, 13

Pendahuluan

Wednesday, May 1, 13

Pendahuluan

• Cost Budgeting:

Wednesday, May 1, 13

Pendahuluan

• Cost Budgeting:

• Inputs: cost estimates, WBS, Project schedule

Wednesday, May 1, 13

Pendahuluan

• Cost Budgeting:

• Inputs: cost estimates, WBS, Project schedule

• Tools and Techniques: cost estimating tools and techniques

Wednesday, May 1, 13

Pendahuluan

• Cost Budgeting:

• Inputs: cost estimates, WBS, Project schedule

• Tools and Techniques: cost estimating tools and techniques

• Outputs: cost baseline

Wednesday, May 1, 13

Pendahuluan

• Cost Budgeting:

• Inputs: cost estimates, WBS, Project schedule

• Tools and Techniques: cost estimating tools and techniques

• Outputs: cost baseline

Previous week

Wednesday, May 1, 13

Pendahuluan

Wednesday, May 1, 13

Pendahuluan

• Cost Control:

Wednesday, May 1, 13

Pendahuluan

• Cost Control:

• Inputs: cost baseline, parformance reports, change sequence, cost management plan

Wednesday, May 1, 13

Pendahuluan

• Cost Control:

• Inputs: cost baseline, parformance reports, change sequence, cost management plan

• Tools and Techniques: cost chance control system, performance measurement, additional planning, computerized tools

Wednesday, May 1, 13

Pendahuluan

• Cost Control:

• Inputs: cost baseline, parformance reports, change sequence, cost management plan

• Tools and Techniques: cost chance control system, performance measurement, additional planning, computerized tools

• Outputs: Revised cost estimates, budget updates, corrective action, estimate at completion, lesson learned

Wednesday, May 1, 13

Pendahuluan

• Cost Control:

• Inputs: cost baseline, parformance reports, change sequence, cost management plan

• Tools and Techniques: cost chance control system, performance measurement, additional planning, computerized tools

• Outputs: Revised cost estimates, budget updates, corrective action, estimate at completion, lesson learned

Previous week

Wednesday, May 1, 13

Resource Planning

Output : Cost Baseline

Cost Estimation

Project Funding

Commercial Evaluation

Wednesday, May 1, 13

Resource Planning

“ Determining what resources and what quantities of each should be used to

perform project activities? “

Output : Cost Baseline

Cost Estimation

Project Funding

Commercial Evaluation

Wednesday, May 1, 13

Resource Planning

Wednesday, May 1, 13

Resource Planning

• Inputs:

Wednesday, May 1, 13

Resource Planning

• Inputs:

• Scope statement

Wednesday, May 1, 13

Resource Planning

• Inputs:

• Scope statement

• Historical information

Wednesday, May 1, 13

Resource Planning

• Inputs:

• Scope statement

• Historical information

• Organizational Policies

Wednesday, May 1, 13

Resource Planning

• Inputs:

• Scope statement

• Historical information

• Organizational Policies

• Work Breakdown Structure (WBS)

Wednesday, May 1, 13

Resource Planning

• Inputs:

• Scope statement

• Historical information

• Organizational Policies

• Work Breakdown Structure (WBS)

• Resource descriptions

Wednesday, May 1, 13

Resource Planning

• Inputs:

• Scope statement

• Historical information

• Organizational Policies

• Work Breakdown Structure (WBS)

• Resource descriptions

• Investment appraisal

Wednesday, May 1, 13

Resource Planning

Wednesday, May 1, 13

Resource Planning• Scope statement:

Wednesday, May 1, 13

Resource Planning• Scope statement:

• Project name

Wednesday, May 1, 13

Resource Planning• Scope statement:

• Project name

• Project charter

Wednesday, May 1, 13

Resource Planning• Scope statement:

• Project name

• Project charter

• Project owner, sponsors and stakeholders

Wednesday, May 1, 13

Resource Planning• Scope statement:

• Project name

• Project charter

• Project owner, sponsors and stakeholders

• Project statement

Wednesday, May 1, 13

Resource Planning• Scope statement:

• Project name

• Project charter

• Project owner, sponsors and stakeholders

• Project statement

• Projects goals and objective

Wednesday, May 1, 13

Resource Planning• Scope statement:

• Project name

• Project charter

• Project owner, sponsors and stakeholders

• Project statement

• Projects goals and objective

• Project requirement

Wednesday, May 1, 13

Resource Planning• Scope statement:

• Project name

• Project charter

• Project owner, sponsors and stakeholders

• Project statement

• Projects goals and objective

• Project requirement

• Project deliverables

Wednesday, May 1, 13

Resource Planning• Scope statement:

• Project name

• Project charter

• Project owner, sponsors and stakeholders

• Project statement

• Projects goals and objective

• Project requirement

• Project deliverables

• MilestoneWednesday, May 1, 13

Resource Planning

Wednesday, May 1, 13

Resource Planning• Historical Information:

Wednesday, May 1, 13

Resource Planning• Historical Information:

• Project

Wednesday, May 1, 13

Resource Planning• Historical Information:

• Project

• Environment (political, social, economical,etc)

Wednesday, May 1, 13

Resource Planning• Historical Information:

• Project

• Environment (political, social, economical,etc)

• Company (us)

Wednesday, May 1, 13

Resource Planning• Historical Information:

• Project

• Environment (political, social, economical,etc)

• Company (us)

• Organization policies:

Wednesday, May 1, 13

Resource Planning• Historical Information:

• Project

• Environment (political, social, economical,etc)

• Company (us)

• Organization policies:

• to ensure that the organization's appointment system is administered consistently

Wednesday, May 1, 13

Resource Planning• Historical Information:

• Project

• Environment (political, social, economical,etc)

• Company (us)

• Organization policies:

• to ensure that the organization's appointment system is administered consistently

• range from a broad philosophy to a specific rule and ethic

Wednesday, May 1, 13

Resource Planning

Wednesday, May 1, 13

Resource Planning• Work Breakdown Structure

Wednesday, May 1, 13

Resource Planning• Work Breakdown Structure

• Deliverable oriented decomposition of a project into smaller components

Wednesday, May 1, 13

Resource Planning• Work Breakdown Structure

• Deliverable oriented decomposition of a project into smaller components

• It defines and groups in a way that helps organize and define the total work scope of the project

Wednesday, May 1, 13

Resource Planning• Work Breakdown Structure

• Deliverable oriented decomposition of a project into smaller components

• It defines and groups in a way that helps organize and define the total work scope of the project

• Design principles:

Wednesday, May 1, 13

Resource Planning• Work Breakdown Structure

• Deliverable oriented decomposition of a project into smaller components

• It defines and groups in a way that helps organize and define the total work scope of the project

• Design principles:• 100 % rule

Wednesday, May 1, 13

Resource Planning• Work Breakdown Structure

• Deliverable oriented decomposition of a project into smaller components

• It defines and groups in a way that helps organize and define the total work scope of the project

• Design principles:• 100 % rule• Plan outcome, not actions

Wednesday, May 1, 13

Resource Planning• Work Breakdown Structure

• Deliverable oriented decomposition of a project into smaller components

• It defines and groups in a way that helps organize and define the total work scope of the project

• Design principles:• 100 % rule• Plan outcome, not actions• Level of detail

Wednesday, May 1, 13

Resource Planning• Work Breakdown Structure

• Deliverable oriented decomposition of a project into smaller components

• It defines and groups in a way that helps organize and define the total work scope of the project

• Design principles:• 100 % rule• Plan outcome, not actions• Level of detail• Coding scheme

Wednesday, May 1, 13

Resource Planning• Work Breakdown Structure

• Deliverable oriented decomposition of a project into smaller components

• It defines and groups in a way that helps organize and define the total work scope of the project

• Design principles:• 100 % rule• Plan outcome, not actions• Level of detail• Coding scheme• Terminal element

Wednesday, May 1, 13

Resource Planning

Wednesday, May 1, 13

Resource Planning

• Resource description:

Wednesday, May 1, 13

Resource Planning

• Resource description:

• Skills / Specification

Wednesday, May 1, 13

Resource Planning

• Resource description:

• Skills / Specification

• Experience

Wednesday, May 1, 13

Resource Planning

• Resource description:

• Skills / Specification

• Experience

• Availability

Wednesday, May 1, 13

Resource Planning

• Resource description:

• Skills / Specification

• Experience

• Availability

• Ownership status

Wednesday, May 1, 13

Resource Planning

Wednesday, May 1, 13

Resource Planning• Investment Appraisal:

Wednesday, May 1, 13

Resource Planning• Investment Appraisal:

Widely used quantitative approaches that can be used to appraise the investment and aid decision making.

Wednesday, May 1, 13

Resource Planning• Investment Appraisal:

Widely used quantitative approaches that can be used to appraise the investment and aid decision making.

• Payback Period

Wednesday, May 1, 13

Resource Planning• Investment Appraisal:

Widely used quantitative approaches that can be used to appraise the investment and aid decision making.

• Payback Period

• Return of Investment

Wednesday, May 1, 13

Resource Planning• Investment Appraisal:

Widely used quantitative approaches that can be used to appraise the investment and aid decision making.

• Payback Period

• Return of Investment

• Net Present Value

Wednesday, May 1, 13

Resource Planning• Investment Appraisal:

Widely used quantitative approaches that can be used to appraise the investment and aid decision making.

• Payback Period

• Return of Investment

• Net Present Value

• Rate of Return

Wednesday, May 1, 13

Resource Planning• Investment Appraisal:

Widely used quantitative approaches that can be used to appraise the investment and aid decision making.

• Payback Period

• Return of Investment

• Net Present Value

• Rate of Return

• Break Even Analysis

Wednesday, May 1, 13

Resource Planning• Investment Appraisal:

Widely used quantitative approaches that can be used to appraise the investment and aid decision making.

• Payback Period

• Return of Investment

• Net Present Value

• Rate of Return

• Break Even Analysis

• Sensitivity AnalysisWednesday, May 1, 13

Resource Planning

Wednesday, May 1, 13

Resource Planning

• Payback period:

Wednesday, May 1, 13

Resource Planning

• Payback period:

• the time taken to gain a financial return equal to the original investment

Wednesday, May 1, 13

Resource Planning

• Payback period:

• the time taken to gain a financial return equal to the original investment

• the time period usually expressed in years and months

Wednesday, May 1, 13

Resource Planning

Wednesday, May 1, 13

Resource Planning• Return of Investment (RoI) :

Wednesday, May 1, 13

Resource Planning• Return of Investment (RoI) :

• this method first calculates the average annual profit

Wednesday, May 1, 13

Resource Planning• Return of Investment (RoI) :

• this method first calculates the average annual profit

• simply the project outlay deducted from the total gains divided by the number of years the investment will run

Wednesday, May 1, 13

Resource Planning• Return of Investment (RoI) :

• this method first calculates the average annual profit

• simply the project outlay deducted from the total gains divided by the number of years the investment will run

• Average annual profit = (Total gains-outlay)/number of years

Wednesday, May 1, 13

Resource Planning• Return of Investment (RoI) :

• this method first calculates the average annual profit

• simply the project outlay deducted from the total gains divided by the number of years the investment will run

• Average annual profit = (Total gains-outlay)/number of years

• RoI = Average annual profit / Original investment x 100%

Wednesday, May 1, 13

Resource Planning

Wednesday, May 1, 13

Resource Planning• Net Present Value (NPV) :

Wednesday, May 1, 13

Resource Planning• Net Present Value (NPV) :

• NPV is the reverse of compound interest

Wednesday, May 1, 13

Resource Planning• Net Present Value (NPV) :

• NPV is the reverse of compound interest

• Today’s value of tomorrow money

Wednesday, May 1, 13

Resource Planning• Net Present Value (NPV) :

• NPV is the reverse of compound interest

• Today’s value of tomorrow money

• Total project cash flow = income -expenditure

Wednesday, May 1, 13

Resource Planning• Net Present Value (NPV) :

• NPV is the reverse of compound interest

• Today’s value of tomorrow money

• Total project cash flow = income -expenditure

• Discount factor = 1/(1+K)^n

Wednesday, May 1, 13

Resource Planning• Net Present Value (NPV) :

• NPV is the reverse of compound interest

• Today’s value of tomorrow money

• Total project cash flow = income -expenditure

• Discount factor = 1/(1+K)^n

• k = the forecast interest rate

Wednesday, May 1, 13

Resource Planning• Net Present Value (NPV) :

• NPV is the reverse of compound interest

• Today’s value of tomorrow money

• Total project cash flow = income -expenditure

• Discount factor = 1/(1+K)^n

• k = the forecast interest rate

• n = the number of years from the start date

Wednesday, May 1, 13

Resource Planning• Net Present Value (NPV) :

• NPV is the reverse of compound interest

• Today’s value of tomorrow money

• Total project cash flow = income -expenditure

• Discount factor = 1/(1+K)^n

• k = the forecast interest rate

• n = the number of years from the start date

• Present value = discount factor x cash flowWednesday, May 1, 13

Resource Planning

Wednesday, May 1, 13

Resource Planning• Net Present Value (NPV) :

Wednesday, May 1, 13

Resource Planning

Wednesday, May 1, 13

Resource Planning

• Cost Break-Even analysis :

Wednesday, May 1, 13

Resource Planning

• Cost Break-Even analysis :

• Should not be confused with cost-benefit analysis

Wednesday, May 1, 13

Resource Planning

• Cost Break-Even analysis :

• Should not be confused with cost-benefit analysis

• Break-even point = fixed costs / contribution per unit

Wednesday, May 1, 13

Resource Planning

Wednesday, May 1, 13

Resource Planning• Sensitivity Analysis :

Wednesday, May 1, 13

Resource Planning• Sensitivity Analysis :

• This technique is useful for the evaluation of the investment on a project.

Wednesday, May 1, 13

Resource Planning• Sensitivity Analysis :

• This technique is useful for the evaluation of the investment on a project.

• The effect of different variables on the cost benefit ratio, that is NPV or IRR can be effectively evaluated with the assistance of sensitivity analysis.

Wednesday, May 1, 13

Resource Planning• Sensitivity Analysis :

• This technique is useful for the evaluation of the investment on a project.

• The effect of different variables on the cost benefit ratio, that is NPV or IRR can be effectively evaluated with the assistance of sensitivity analysis.

• The estimates for each variable is calculated on the basis of three different states of the future value, which are pessimistic, most likely and optimistic

Wednesday, May 1, 13

Next Week:

Wednesday, May 1, 13

Next Week:Cost Estimation

Wednesday, May 1, 13