Estimasi Biaya dan Akuntansi Proyek - Indradi Wijatmiko · Estimasi Biaya dan Akuntansi Proyek Dr....

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


Pendahuluan


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• The Processes embrace on Finance Management:


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• Resource Planning


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• Cost Estimating


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• Cost Estimating

• Cost Budgeting


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• Cost Estimating

• Cost Budgeting

• Cost Control


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• Cost Estimating

• Cost Budgeting

• Cost Control

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


Pendahuluan



• 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


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• Resource Planning:


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


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• Tools and Techniques: expert judgment, alternative identification


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• Outputs: resource requirements


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• Outputs: resource requirements

Previous week


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• Cost Estimating:


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


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


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


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

Previous week


Cost Estimating and its significance



Why ?



• To assess the project’s viabilityWhy ?



• To assess the project’s viability

• To obtain funding

Why ?





• To allocate resources

Why ?






• To estimate durations

Why ?







• To prepare tenders for contracts

Why ?







• To prepare tenders for contracts

• As a basis for control

Why ?


Type of estimates


Type of estimates

• Proposal estimate


Type of estimates


• Budget estimate


Type of estimates


• Budget estimate

• Tender estimate


Type of estimates


• Budget estimate

• Tender estimate

• Sanction estimate


Type of estimates


• Budget estimate

• Tender estimate


• Control estimate


Type of estimates


• Budget estimate

• Tender estimate


• Control estimate

• Real estimate / Real Cost


Structuring Estimate



• cost of project:




• Direct Cost




• Direct Cost

• Indirect Cost




• Direct Cost

• Indirect Cost

• Penalty / bonus Cost



• Direct cost



• Direct cost

• Labour



• Direct cost

• Labour

• Materials



• Direct cost

• Labour

• Materials

• Plant and equipments



• Indirect cost



• Indirect cost

• management and administration



• Indirect cost


• fees and taxation



• Indirect cost



• inflation



• Indirect cost



• inflation

• contingency



• Penalty / bonus cost






• inflation






• inflation

• contingency



• Maintain three estimates:




• the baseline or estimated prime cost





• most likely out-turn





• most likely out-turn

• the budget cost,


Structuring Estimate• the aforementioned components constitute the

cost breakdown structure (CBS)




• the three structure, WBS & OBS & CBS, combine to form the cost control cube.





• this three dimensional matrix of the WBS x OBS x CBS provides a structure for estimating and controlling costs






• the matrix formed by WBS and OBS forms the responsibility assignment matrix






• the matrix formed by WBS and OBS forms the responsibility assignment matrix

• the matrix formed by OBS and CBS is called the chart of accounts.


Estimating techinque



• Top-down



• Top-down

• Down-up



• Top-down

• Down-up

• Step counting methods



• Top-down

• Down-up


• exponential methods



• Top-down

• Down-up



• parametric methods



• Top-down

• Down-up




• detailed estimates



• Top-down

• Down-up




• detailed estimates

• computer aided estimates


Source data in estimating



• suppliers quotations




• trade literature





• company historical data






• standart costs






• standart costs

• computer systems






• standart costs


• black books






• standart costs


• black books

• government figures


Next Week:


Next Week:Cost Estimation


Estimasi Biaya dan Akuntansi Proyek - Indradi Wijatmiko · Estimasi Biaya dan Akuntansi Proyek Dr....

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