EVM 01 - Principi Base Di EVM

AACE International
Italy Section
Elementi di
Earned Value Management
01 - Principi base di EVM
Lucio Provenzani, CCP

www.aacei-italy.org
www.aaceregion9.org
web.aacei.org
01 – Principi base di EVM
Informazioni
Performance Coerenti
Scope Measurement
System
2 www.aacei-italy.org
Plan Do Check
Estimating
Project EVM and other ~---~
Planning
Execution techniques
Optimizing
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Performance Measurement Baseline

“The time-phased project execution plan against which
performance is measured. It includes direct and indirect costs and
all cost elements”
(AACEI – RP 10S-90 Cost Engineering Terminology)
“An integrated scope-schedule-cost plan for the project work

against which project execution is compared to measure and
manage performance”
(PMI – A guide to the PMBOK, 6th Ed.)
Cost Costo totale previsto

(al completamento del
progetto)
Costi
Previsti
Time
La misura delle “performances” di progetto è la comparazione del

lavoro effettivamente svolto rispetto la “baseline” del progetto.
(Durata Prevista)
(Progetto Completato)
Durata Prevista
Earned Value = Valore del Lavoro Compiuto
Variabili Indipendenti
IEAC
BAC
PV
EV
AC
Variabili Indipendenti
Termine Vecchio Termine Definizione
(C/SCSC)
PV BCWS Costo previsto del lavoro che

(Planned Value) (Budgeted Cost of Work dovrebbe essere stato fatto fino
Scheduled) ad oggi
AC ACWP Totale speso fino ad oggi
(Actual Cost) (Actual Cost of Work
Performed)
EV BCWP Costo previsto del lavoro
(Earned Value) (Budgeted Cost of Work effettivamente fatto fino ad
Performed) oggi
BAC Somma di tutti I budget relativi
(Budget at Completion) ai Control Account stabiliti a
tutti I livelli della WBS/OBS
IEAC Costo previsto totale del
(Independent Estimate At Completion) progetto.
Altre Definizioni:
 Valore del lavoro Pianificato (PV)

(Budgeted Cost for Work Scheduled – BCWS)
 Valore del Lavoro Compiuto (EV)

(Budgeted Cost for work Performed – BCWP)
• Spesa per il Lavoro Compiuto (AV)

(Actual Cost of Work Performed – ACWP)
 Budget Pianificato Totale (BAC)
• Costo Previsto Totale del Progetto (IEAC)
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Variabili Dipendenti
IEAC
BAC
ETC
PV
Schedule Variance
(SV = EV - PV)
EV
Cost Variance
(CV = EV - AC)
AC
Termine Formula Definizione
SV EV - PV Valore pianificato del lavoro

(Schedule Variance) programmato ma non fatto fino
ad oggi
CV EV - AC Costo aggiuntivo sostenuto,
(Cost Variance) oltre a quello pianificato per il
lavoro fatto fino ad oggi
BCWR BAC - EV Costo inizialmente
(Budgeted Cost of programmato del lavoro ancora
Work Remaining) da fare per completare il
progetto
ETC IEAC - EV Costo previsto del lavoro ancora
Estimate to Complete da fare per completare il
progetto
Altre Definizioni:
Schedule Variance (SV) = EV - PV
(Valore Lavoro Compiuto – Valore Lavoro Pianificato)
o BCWP – BCWS Variances Positive =
Variances Negative =
Cost Variance (CV) = EV - AC
(Valore Lavoro Compiuto – Spesa Lavoro Compiuto)
o BCWP - ACWP
Budgeted Cost of Work Remaining (BCWR) = BAC - EV

(Budget Pianificato Totale - Valore Lavoro Compiuto)
Independent Estimate To Complete (ETC) = IEAC - EV

(Costo Previsto Totale del Progetto - Valore Lavoro Compiuto)
Sommario Parametri piu comuni

Variabili Indipendenti:
PV, AC, EV, BAC, IEAC
SV, CV, BCWR, (ETC)
Ancora da analizzare:
Indici
SPI, CPI, CR
Predittori
ETC, EAC, VAC, TCPI
EVM e Schedule
Time
Attivita’ Now
Planned
1
Earned
2
Considerazioni (1/2):
 Molti dati da gestire (e molti acronimi)
 Responsabilità e criteri di misurazione
 Analisi possibile su dati periodici o cumulativi
 Analisi possibile in relazione all’intero progetto o a parti di
esso, corrispondente a diversi rami e livelli della WBS
 Complessità correlata alla WBS/OBS
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Considerazioni (2/2):
 La “baseline” del progetto deve essere:
Unica
Integrata (Schedule, Cost, Scope)
 L’esame delle “performances” di “costo” deve includere

opportune valutazioni a riguardo dello “schedule”
 L’esame delle “performances” di “schedule” deve includere
valutazioni tecniche relative allo “scope”
Per poter iniziare qualsiasi analisi di EV devono

essere disponibili almeno le seguenti 5
informazioni:
1. “Scope of work” (WBS work packages)
2. “Schedule” (time frame) per ogni task
3. “Approved budget” per ogni task
4. Un “Cost Account” per ogni task
5. Uno o più “Account Manager”, responsabili per tutti
I “Cost Accounts”
• Il numero dei “cost accounts” e’ determinato dalla
dimensione , complessita’ e natura del progetto.
L’implementazione di metodologie EV va affrontata in

considerazione di due diverse prospettive:
Conoscenze Tecniche e
preparazione personale
(impegno individuale)
Capacità
logistiche e di
adattamento
(impegno
organizzativo)
Capacita’ Principi
EVA Integrated
(Tecnica) Sch, Bdgt, WBS
EVM
(Metodologia)
Engagement Standards
(Industriali)
EVMS
Earned Value Analysis (EVA)

A quantitative project management technique for evaluating project performance and
predicting final project results, based on comparing the progress and budget of work
packages to planned work and actual costs.
Earned Value Management (EVM)

A project management methodology for objectively measuring project performance using
an integrated schedule and budget based on the project WBS.
Earned Value Management System (EVMS)

The process, procedures, tools, and templates used by an organization to do earned value
management.
The point is that you can do earned value analysis calculations on any project, but unless you
have complete earned value management in use on your project, it will be extremely
unlikely to obtain correct results. In order to easily use EVM, your organization really needs to
have an earned value management system in place.
Lukas, EVA, Why it Doesn't Work - 2008
Impegno Organizzativo
EVM Richiede:
– Un sistema di scheduling
– Una pianificazione “up front” accurata
– Una stima dei costi “bottom up”
– Una “Baseline” di progetto
– Una precisa policy di gestione
– Una rigida “disciplina” operativa
A volte il sistema EVM viene visto come una sovrastruttura burocratica, di
secondaria priorita’. Questo atteggiamento ne annulla I benefici e causa
frequentemente decisioni, anche importanti, sbagliate
ANSI 748
EVMS Guidelines
Planning & Analysis & Revision &

Organization Accounting
Budgeting Reports Management
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NDIPl
Earned Value Management Systems

EIA-748-C Intent Guide
April 29 20 14*
National Defense Industria l Association ( NOlA)

2 111 Wilson Blvd., Suite 400
A rti ngton, VA 22201
( 703) 522-1.8 20
Fu: (703) 522-1885
www.ndia .CM""g
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Earne Value Management
Non e’ uno strumento di analisi finanziaria

Non e’ un sistema di “reporting”
A volte la gestione di un sistema EVM viene relegata ad attività

di carattere finanziario
Molto spesso l’applicazione di un sistema di EVM viene intesa

come una metodologia di reporting
Earned Value Management
E’ una tecnica per la accurata misurazione,

quantificazione e stima (anche per il futuro)
delle “performances” di progetto.
E’ uno strumento di supporto alle decisioni
relative alla gestione del progetto
(management)
EVM e Schedule
E’ impossibile stabilire, con il solo ausilio della
analisi EV, l'entità del ritardo (o anticipo) rispetto
allo “schedule”. E’ necessario l’utilizzo di altri
strumenti di analisi (es.: basati su Critical Path
Method).
ma
EVM e WBS
EVM aiuta a priorizzare l’attenzione verso «work

packages» che lo necessitano
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Back Up
Industry EVMS Guidelines
Define the authorized work elements for the program. A work breakdown structure (WBS),
1
tailored for effective internal management control, is commonly used in this process.
Identify the program organizational structure including the major subcontractors, responsible
2 for accomplishing the authorized work, and define the organizational elements in which work
will be planned and controlled.
Provide for the integration of the planning, scheduling, budgeting, work authorization, and
3 cost accumulation processes with each other, and as appropriate, the program work
breakdown structure and the program organizational structure.
4 Identify the organization or function responsible for controlling overhead (indirect costs).
Provide for integration of the program work breakdown structure and the program
5 organizational structure in a manner that permits cost and schedule performance
measurement by elements of either or both structures as needed.
Schedule the authorized work in a manner which describes the sequence of work and
6 identifies significant task interdependencies required to meet the requirements of the
program.
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Identify physical products, milestones, technical performance goals, or other indicators that
7
will be used to measure progress.
Establish and maintain a time-phased budget baseline, at the control account level, against
which program performance can be measured. Initial budgets established for performance
measurement will be based on either internal management goals or the external customer
8 negotiated target cost including estimates for authorized but undefinitized work. Budgets for
far-term efforts may be held in higher level accounts until an appropriate time for allocation
at the control account level. If an over-target baseline is used for performance measurement
reporting purposes, prior notification must be provided to the customer.
Establish budgets for authorized work with identification of significant cost elements (labor,
9
material, etc.) as needed for internal management and for control of subcontractors.
To the extent it is practicable to identify the authorized work indiscrete work packages,
establish budgets for this work in terms of dollars, hours, or other measurable units. Where
10
the entire control account is not subdivided into work packages, identify the far term effort in
larger planning packages for budget and scheduling purposes.
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Provide that the sum of all work package budgets plus planning package budgets within a
11
control account equals the control account budget.
Identify and control level of effort activity by time-phased budgets established for this
12 purpose. Only that effort which is not measurable or for which measurement is impractical
may be classified as level of effort.
Establish overhead budgets for each significant organizational component for expenses that
13 will become indirect costs. Reflect in the program budgets, at the appropriate level, the
amounts in overhead pools that are planned to be allocated to the program as indirect costs.
14 Identify management reserves and undistributed budget.
Provide that the program target cost goal is reconciled with the sum of all internal program
15
budgets and management reserves.
Record direct costs in a manner consistent with the budgets in a formal system controlled by
16
the general books of account.
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When a work breakdown structure is used, summarize direct costs from control accounts into
17 the work breakdown structure without allocation of a single control account to two or more
work breakdown structure elements.
Summarize direct costs from the control accounts into the contractor’s organizational
18 elements without allocation of a single control account to two or more organizational
elements.
Record all indirect costs which will be allocated to the program consistent with the overhead
19
budgets.
20 Identify unit costs, equivalent unit costs, or lot costs when needed.
For EVMS, the material accounting system will provide for:
Accurate cost accumulation and assignment of cost to control accounts in a manner
consistent with the budgets using recognized, acceptable, costing techniques
21 Cost recorded for accomplishing work performed in the same period that earned value is
measured and at the point in time most suitable for the category of material involved, but
no earlier that the time of actual receipt of material
Full accountability of all material purchased for the program including the residual
inventory
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At least on a monthly basis, generate the following information at the control account and
other levels as necessary for management control using actual cost data from, or reconcilable
with, the accounting system:
22 Comparison of the amount of planned budget and the amount of budget earned for work
accomplished . This comparison provides the schedule variance.
Comparison of the amount of the budget earned and the actual (applied where
appropriate) direct costs for the same work. This comparison provides the cost variance.
Identify, at least monthly, the significant differences between both planned and actual
23 schedule performance and planned and actual cost performance, and provide the reasons for
the variances in the detail needed by program management.
Identify budgeted and applied (or actual) indirect costs at the level and frequency needed by
24
management for effective control, along with the reasons for any significant variances.
Summarize the data elements and associated variances through the program organization
25 and/or work breakdown structure to support management needs and any customer reporting
specified in the contract.
26 Implement managerial actions taken as the result of earned value information.
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Develop revised estimates of cost at completion based on performance to date, commitment
values for material, and estimates for future conditions. Compare this information with the
27 performance measurement baseline to identify variances at completion important to
company management and any applicable customer reporting requirements including
statements of funding requirements.
Incorporate authorized changes in a timely manner, recording the effects of such changes in
28 budgets and schedules. In the directed effort prior to negotiation of a change, base such
revisions on the amount estimated and budgeted to the program organizations.
Reconcile current budgets to prior budgets in terms of changes to the authorized work and
29
internal replanning in the detail needed by management for effective control.
Control retroactive changes to records pertaining to work performed that would change
previously reported amounts for actual costs, earned value, or budgets. Adjustments should
30 be made only for correction of errors, routine accounting adjustments, effects of customer or
management directed changes, or to improve the baseline integrity and accuracy of
performance measurement data.
31 Prevent revisions to the program budget except for authorized changes.
32 Document changes to the performance measurement baseline.
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AACE International

01 - Principi base di EVM

Lucio Provenzani, CCP

Performance Measurement Baseline

“An integrated scope-schedule-cost plan for the project work

Cost Costo totale previsto

La misura delle “performances” di progetto è la comparazione del

Earned Value = Valore del Lavoro Compiuto

PV BCWS Costo previsto del lavoro che

 Valore del lavoro Pianificato (PV)

 Valore del Lavoro Compiuto (EV)

• Spesa per il Lavoro Compiuto (AV)

 Budget Pianificato Totale (BAC)

• Costo Previsto Totale del Progetto (IEAC)

SV EV - PV Valore pianificato del lavoro

Budgeted Cost of Work Remaining (BCWR) = BAC - EV

Independent Estimate To Complete (ETC) = IEAC - EV

Sommario Parametri piu comuni

Work Brea kdown Stru ctu re

~ Set-Ups Cost Cost Cost g

 L’esame delle “performances” di “costo” deve includere

Per poter iniziare qualsiasi analisi di EV devono

L’implementazione di metodologie EV va affrontata in

Earned Value Analysis (EVA)

Earned Value Management (EVM)

Earned Value Management System (EVMS)

Lukas, EVA, Why it Doesn't Work - 2008

Planning & Analysis & Revision &

Earned Value Management Systems

National Defense Industria l Association ( NOlA)

lhl! EL•rJ48-C~~ in 'I'Pfwilhin hs doCI.mlnl ~~wilt! pmnission. TM1Jiidelines~

Earne Value Management

Non e’ uno strumento di analisi finanziaria

A volte la gestione di un sistema EVM viene relegata ad attività

Molto spesso l’applicazione di un sistema di EVM viene intesa

Earned Value Management

E’ una tecnica per la accurata misurazione,

EVM aiuta a priorizzare l’attenzione verso «work

Potrebbero piacerti anche

lhl! EL•rJ48-C in 'I'Pfwilhin hs doCI.mlnl wilt! pmnission. TM1Jiidelines~