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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