quan ly chi phi du an - luu truong van

11Bin son v ging: TS. Lu Trng Vn

QUAN LY CHI PH D AN (PROJECT COST MANAGEMENT)

Tai lieu lu hanh noi bo phuc vu cho lp Boi dng kien thc va kynang K s nh gi xy dng

Giang vien: TS. Lu Trng Van

AI HOC M BAN CONG TP.HCM

TRUNG TAM CPA


CAC QUA TRNH CHNH

Hoach nh nguon lc (Resource planning): Xacnh cac nguon lc g (con ngi, thiet b, vat lieu) va so lng cua moi loai nen c dung e thchien cac cong viec cua d an.

c lng chi ph (Cost estimating): phat trien motc tnh xap x cua nhng chi ph cua cac nguon lccan e hoan thanh cac cong viec cua d an

Lap ngan sach d an (Cost budgeting): phan bo chi ph en tng hang muc rieng

Kiem soat chi ph (Cost control): Kiem soat cac thayoi ma tac ong en ngan sach d an


CAC QUA TRNH CHNH CUA QUAN LY CHI PH (tiep)

4 qua trnh tren cua quan ly chi ph tng tac lan nhau va tngtac vi cac qua trnh khac cua quan ly d an.

Ngoai ra trong thc te, 4 qua trnh noi tren co the chong lapnhau (overlap) va tng tac vi nhau theo mot cach thc makhong c chi tiet hoa trong bai giang nay.

Quan ly chi ph d an nen can nhac nhu cau thong tin cuacac oi tac tham gia d an. Cac oi tac khac nhau co the olng chi ph trong nhng cach khac nhau va tai nhng thiiem khac nhau.

Quan ly chi ph d an cung co the bao gom d bao va phan tchs chi tieu tai chnh cua san pham d an. Luc nay quan ly chi ph d an cung bao gom cac ky thuat nh: ROI (return on investment), ngan lu chiet khau (discounted cash flow), phantch hoan von (pay-back analysis),


Inputs Tools Outputs

1- WBS2- Thng tin qukh3- Bo co quy m4- M t nhmngun lc5- Chnh sch cat chc

1- kin chuyngia2- Nhn dng ccgii php thay th

1- Cc yu cungun lc

HOACH NH NGUON LC (RESOURCE PLANNING)


HOACH NH NGUON LC (RESOURCE PLANNING)

AU VAO (INPUTS):Work Break-Down Structure (WBS) Thong tin qua kh: Thong tin ve loai nao cua nguon lc la

c yeu cau cho nhng cong viec tng t cua nhng d antrc o nen c dung neu co san

Bao cao quy mo (Scope statement): cha ng s can thietau t va cac muc tieu d an

M t nhm ngun lc: C s d liu ve nhng tai nguyennao la co san th can thiet cho hoach nh nguon lcV d: Trong sut giai on ban u ca d n thit k k thut c th

bao gm kh nhiu k s trng v k s. Nhng cc giai on sau ca cc d n tng t, nhm ngun lc ny c th ch bao gmnhng ngi c kin thc v d n.

Cac chnh sach cua to chc: Cac chnh sach cua to chcthc hien d an ve nhan vien, ve thue hoac mua thiet b phaic can nhac trong qua trnh hoach nh nguon lc.


V d v WBS (English)


V d v WBS (Vit nam) ca 1 d n XD

Cong tac mat bangDD.01.01

Thi cong nen mongDD.01.02

PHAN NGAMDD.01

Thi cong cot BTCTDD.02.01.01

Thi cong dam & san BTCTDD.02.01.02

Thi cong lau 1DD.02.01

Thi cong lau 2DD.02.02

Thi cong maiDD.02.03

PHAN KHUNG BTCTDD.02

ng day ienDD.03.01.01

Thiet b ienDD.03.01.02

Cong tac ienDD.03.01

Thoat ncDD.03.02.01

Lap ong cap ncDD.03.02.01.01

Lap may bm ncDD.03.02.01.02

Lap bon cha ncDD.03.02.01.03

Cap ncDD.03.02.02

Cong tac ncDD.03.02

HE THONG IEN-NCDD.03

Cong tac xayDD.04.01.01

Sn caDD.04.01.02.01

Sn tngDD.04.01.02.02

Sn tranDD.04.01.02.03

Sn cotDD.04.01.02.04

Cong tac snDD.04.01.02

Cong tac lien quan kien trucDD.04.01

Cong tac hoan thien khacDD.04.02

H.MUC HOAN THIENDD.04

D an giang ng B4DD

Dung cho to trng xaylap, cai

Dien ta chi tiet cac congtac xay lap


HOACH NH NGUON LC (RESOURCE PLANNING) tiep theo

CONG CU VA KY THUAT (Tools and techniques):Y kien chuyen gia (Expert judgment): Y kien chuyen

gia thng c yeu cau e anh gia au vao cho tngqua trnh. Cac chuyen gia nh the co the c cung capbi cac cac phong ban khac cua to chc thc hien d an, bi cac cong ty t van, bi cac hiep hoi nghe nghiep,

Nhan dang cac giai phap thay the (Alternatives identification): C th s dng k thut brainstorming, tm ra cc gii php thay th.


S kt hp gia WBS vWBS s gip chng ta nhndng s phn cng tngng vi tng c nhn trongBan QLDA


Cch thc thu thp d liu tcc chuyn gia

Mi cng tc trong WBS stng ng vi 1 t c lngnh hnh bn.

Nh vy nu ng A trongBan QLDA ph trch 3 cngtc th ng ta s c pht 3 t.

Sau , gim c d n sthu thp cc t c lng nitrn sau khi c cc nhnvin Ban QLDA in y t xc nh ngun lccc cng tc.


HOACH NH NGUON LC (RESOURCE PLANNING) tiep theo

AU RA (Outputs): Cac nhu cau nguon lc (Resource

requirements):au ra cua qua trnh hoach nh nguon lc la s mieu ta

cua loai nguon lc nao la can va vi so lng bao nhieucho moi phan t cua WBS.

Cac nguon lc nay se at c thong qua bieu o nhanlc (staff accquisition) va qua trnh cung ng(procurement)



1- WBS (Input cuahoach nh n.lc)2- Resource

requirements (Output cua hoach nhn.lc)3- Resource rates4- Activity duration

estimates5- Chart accounts

1- c lng Analoguos2- M hnh Parametric3- c lng Bottom-up4- Cc cng c mytnh

1- c lng chi ph2- H tr chi tit3- K hoch qun lchi ph

C LNG CHI PH (COST ESTIMATING)



AU VAO (INPUTS): Work Break-Down Structure (WBS) Cac nhu cau nguon lc (Resource requirements) = au ra cua qua

trnh hoach nh nguon lc n gia nguon lc (Resource rates): Cac nhan vien am nhan c tnh

chi ph d an phai biet n gia (unit rate) cho tng loai nguon lc e tnhtoan cac chi ph d an. Neu khong co d lieu ve n gia th ho phai tc tnh.

c lng thi gian hoan thanh cong tac (Activity duration estimates) = au ra cua quan ly tien o d an (Project time mamangement)

Thong tin qua kh (historical information) Chart of accounts: S o cua cac khoan muc tai chanh mieu ta cau truc

ma hoa c dung trong to chc thc hien d an e ghi chep cac thongtin tai chanh vao trong so cai ke toan (ledger)



CONG CU VA KY THUAT (Tools and techniques): c tnh tng t (Analogous Estimating):

Con c goi la top-down estimating, tc la s dungcac chi ph thc cua nhng d an tng t trc onh la c s cho viec c tnh chi ph cho d an hienhanh

No thng c dung khi chung ta co rat t thong tin ve d an

t ton chi ph hn nhng cung t chnh xac hn


PHNG PHP C LNG CHI PH

PhngPhng phphpp tt trntrn xuxungng ddii (Top(Top--down)down)

c lng Top down c ngha l dng chi phthc t ca nhng d n tng t hon thnhnh l c s cho vic c lng chi ph ca cc dn tng lai.

Gi nh: chi ph ca d n tng lai tun theo cc tl v chi ph ca nhng d n hon thnh trc vi quy m tng t v iu kin tng t.



Th du:Mot d an hien hu co chi ph tng cong viec

c cho trong Bang 1. Mt d an mi vi aciem tng t nhng quy m b hn vi chi phmua thiet b la $600,000. Hay c tnh chi phcua d an mi theo phng phap top-down



3,330,000 Tong chi ph d an

440,000 Cong tac cap nc

180,000 Cong tac thoat nc

100,000 Cong tac ien150,000 Cong tac hoan thien

200,000 Chi ph o ac

700,000 Ong dan x ly

180,000 Lap thiet b

1,000,000 Mua thiet b220,000 Khung keo

70,000 ao at

90,000 Cong viec chung

Chi ph ($)Kieu cong viec

BANG 1: PHAN TRAM CHI PH T D LIEU QUA KH


Giai: Da vao d lieu qua kh, tnh ty le % cua

tng cong viec so vi tong chi ph (xem bng 2)BANG 2: PHAN TRAM CHI PH T D LIEU QUA KH

100%3,330,000 TONG CHI PH D AN

13.2%440,000 Cong tac cap nc

5.4%180,000 Cong tac thoat nc

3.0%100,000 Cong tac ien

4.5%150,000 Cong tac hoan thien

6.0%200,000 Chi ph o ac

21.0%700,000 Ong dan x ly

5.4%180,000 Lap thiet b

30.0%1,000,000 Mua thiet b

6.6%220,000 Khung keo

2.1%70,000 ao at

90,000/3,330,000 = 2.7%90,000 Cong viec chung

PHAN TRAMCHI PH ($)KIEU CONG VIEC

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Da vao d lieu qua kh, xac nh ty le % giachi ph mua sam may moc thiet b va tong chi ph(goi la phan tram cua thiet b)

Phan tram thiet b = 1,000,000/3,330,000 = 30%Da vao d lieu qua kh, tnh toan tong chi ph

cua d an mi (TCPM) = Chi ph thiet b cua dan mi / phan tram cua thiet b

TCPM = $600,000 / 30% = $2,000,000 (xem Bng3)


PhngPhng phphpp TopTop--downdownBANG 3: Tnh tng chi ph d n mi

2,000,000 100.0%Tong chi ph d an13.2%Cong tac cap nc5.4%Cong tac thoat nc

3.0%Cong tac ien

4.5%Cong tac hoan thien

6.0%Chi ph o ac

21.0%Ong dan x ly5.4%Lap thiet b

30.0%Mua thiet b

6.6%Khung keo

2.1%ao at

2.7%Cong viec chungCHI PH C TNH ($)PHAN TRAMKIEU CONG VIEC

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PhngPhng phphpp TopTop--downdown

2,000,000 100.0%Tong chi ph d an264,264 13.2%Cong tac cap nc

108,108 5.4%Cong tac thoat nc

60,060 3.0%Cong tac ien90,090 4.5%Cong tac hoan thien

120,120 6.0%Chi ph o ac

420,420 21.0%Ong dan x ly

108,108 5.4%Lap thiet b

600,601 30.0%Mua thiet b132,132 6.6%Khung keo

42,042 2.1%ao at

54,054 = 2,000,000 *2.7% 2.7%Cong viec chung

CHI PH C TNH ($)PHAN TRAMKIEU CONG VIEC

Tnh chi ph tng cong viec cua d an mi = ty le% cua tng cong viec * TCPM


PhngPhng phphpp TopTop--downdown

Tng kt cc bc thc hien:Da vao d lieu qua kh, tnh ty le % cua tng cong

viec so vi tong chi phDa vao d lieu qua kh, xac nh ty le % gia chi ph

mua sam may moc thiet b va tong chi ph (goi la phantram cua thiet b)

Da vao d lieu qua kh, tnh toan tong chi ph cua dan mi (TCPM) = Chi ph thiet b cua d an mi / phantram cua thiet b

Tnh chi ph tng cong viec cua d an mi = ty le % cua tng cong viec * TCPM

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PhngPhng phphpp TopTop--down: down: cncn cc vvoo nngnngllcc ssnn xuxutt

TOTONG CHI PHNG CHI PH CUCUA DA D AANN = NANG LC SN XUT (capability size) * CHI PH N V (the unit rate)

V d v chi ph n v: ng/tn thp: nh my luyn cn thp ng/hc sinh: trng hc ng/gi m: nh my sn xut m n lin


PhngPhng phphpp TopTop--down: down: cncn cc vvoo nngnng llccssnn xuxutt

Th du: Mot nha my ma ng 500 tn/nm XD vo nm ngoi vi tng chi

ph l 62,5 t ng. Ty le lam phat hang nam la 10%/nam. Ngi taang muon xay dng mot nha my ma ng tng t, tai mot v trtng t nhng la 600 tn/nm. Chi ph xay dng nha my ma ngmi la bao nhieu?

Giai: Chi ph cua nha my ma ng 500 tn/nm tai thi iem hien tai la:

62,5 ty * 1,1 = 68,75 ty Chi ph n v ca nh my hin hu tai thi iem hien tai la:

68,75 ty/500 = 0,1375 ty ong/T c lng chi ph cho nha my ma ng mi tai thi iem hien tai

la:600 * 0,1375 = 82,5 ty

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PhngPhng phphpp TopTop--down: down: cncn cc vvoo nngnng llcc ssnnxuxutt

Nen s dung phng phap nay cho: Cac d an cong cong Cac giai oan ban au cua mot d an khi ma ch co cac

thiet ke s bo ma thoi. Tuy nhien vi cac chnh tr gia va lanh ao chnh quyen

(nhng ngi co kien thc rat gii han ve d an) thphng phap nay la rat co y ngha va de hieu e giupho ra quyet nh trong viec phe duyet ngan sach cho motd an s dng vn cong cong.


V d v chi ph thc t ca 1 d n chung c honthnh

Bi tp c nhn v nh: Vi d liu bn trn bn hy c tnh chi ph ca 1 d nmi vi cc iu kin tng t nhng GFA=86,200m2. Bn c quyn a ra cc ginh cho c tnh ca bn.

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u im Tng i nhanh p dng tt cho hoch nh ca lnh o Thng dng trong giai on ban u ca d n, khi m cc thng tin

chi tit v d n hu nh cha c hoc c rt t t tn ph hn cc phng php khc D thuyt phc v da trn so snh v d liu qu kh Tin cy khi cc d n hon thnh trc c iu kin tng t


PhngPhng phphpp tt trntrn xuxungng ddii(Top(Top--down)down)

Khuyt im

Khng chnh xc bi v khng nhn ra c s khc bitgia cc d n. V th khng th s dng n nh l c scho vic kim sot chi ph d n

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CONG CU VA KY THUAT (Tools and techniques) tiep theo: Mo hnh tham so (Parametric modeling):

S dung cac ac tnh (parameters) d an trong motmo hnh toan hoc e d oan chi ph d an.

Cac mo hnh nay co the n gian (xay dng chung cthng c tnh da tren gia thanh 1m2 san xaydng) hoac phc tap (mo hnh c lng chi ph phanmem s dung 13 nhan to hieu chnh rieng biet)


c lng tham s theo hi quy a bin(multiple linear regression): Nhp data

Chi ph/m2 = 202.245 + 15.740*ln(s tng cao) 126.196*h s s dng khng gianGhi ch:

H s s dng khng gian = din tch sdng/tng din tch sn.

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c lng tham s theo hi quy a bin(multiple linear regression): Kt qu


c lng tham s theo ANN (Artificial Neural Network): m hnh

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c lng tham s theo ANN (Artificial Neural Network): kt qu



CONG CU VA KY THUAT (Tools and techniques) tiep theo: c lng Bottom-up (Bottom-up estimating):

Ky thuat nay lien quan en c lng chi ph cua caccong viec rieng, sau o se cong don len mc cao hne co c tong chi ph d an

Khi cong viec c chia cang nho th o chnh xaccua c tnh se gia tang

Cac cong cu vi tnh (Computerized tools): MS Project, Primavera, WinEstimate,

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Phng php Bottom-up u im:

Da trn WBS c xc nh da trn nhng c nhn m ang kim sot

cc cng tc chnh xc tt nu cc c nhn ph trch cc WP l nhiu

kinh nghim v thnh tho Khuyt im:

Thi gian C th c lng ln hn so vi mc cn thit


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S dng mu sau y phn pht cho tng thnh vin caBan QLDA nhm c lng chi ph tng gi cng vic (WP)


Project

Contingency

$20,000

$100,000 $40,000

$60,000 $140,000 $30,000 $50,000

$100,000 $60,000

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$160,000

$360,000 $80,000

$600,000



AU RA (Outputs): c lng chi ph (Cost estimates):

La anh gia nh lng cua cac chi ph kha d cua cacnguon lc can thiet e hoan thanh d an.

cac chi ph phai c c tnh cho tat ca cac nguonlc ma d an ganh chu, bao gom: nhan lc, vat lieu, cung cap, va cac loai ac biet nh tr cap do lam phat, d phong ph.

c lng chi ph mot cach tong quat thng ctnh bay di dang tien te nhng oi khi cung co thec phat bieu di dang tong gi cong cua nhan viencan dung cho d an

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AU RA (Outputs) tiep theo:Cac chi tiet phu (Supporting detail):bao gom:

Mo ta quy mo cong viec c lng = Tham khao en WBS Cac tai lieu dung lam c s cho c lng (tc la lam the nao

ma tong chi ph a c c lng) Tai lieu cua cac gia nh Dung sai cua c lng

Ke hoach quan ly chi ph (Cost plan Management): mieu ta lam the nao cac sai biet ve chi ph se c quanly. Mc o chi tiet da tren nhu cau cua cac ben tham giad an. No la mot phan cua ke hoach tong the d an (the overall project plan)



1- Cost estimates (Output cua c lngchi ph)2- WBS (Input cuahoach nh nguon lc)3- Project schedule

1- Cost estimating tools and techniques

1- Cost baseline

LAP NGAN SACH D AN (COST BUDGETING)

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AU VAO (Inputs): c lng chi ph (cost estimates) WBS: giup nhan dang nhng phan t ma chi ph se c

phan boTien o d an (project schedule): giup ch ra ngay bat

au va ngay hoan thanh d an cho cac thanh phan d anma chi ph se c phan bo. Thong tin nay la can thiet ephan cong chi ph en cac thi oan thch hp ma d anphai ganh chu chi ph o.



CONG CU VA KY THUAT (Tools and techniques): Cac cong cu va ky thuat c lng chi ph (Cost

estimate tools and techniques): Giong nh cac cong cu va ky thuat a dung trong c lng chi

ph ( cost estimates)

AU RA (Outputs): Cost Baseline: la ngan sach ng vi mot giai oan ma se

c dung e o lng va theo doi s thc hien cua chi ph. No thng c cong don theo thi gian thanh cac oth cong ch S. Nhieu d an (ac biet la d an ln) co theco cost baseline boi (multiple cost baseline), chang hannh: ke hoach chi tieu hoac d bao ngan lu la cost baseline cho o lng chi tieu

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KIM SOT CHI PH D N1. Xc nh ngn sch d n c s (project cost

baseline): l ngn sch d n theo thi gian m s cdng o lng s thc hin ca d n.

c xc nh bng cch cng chi ph c ng theo tng n v thigian v thng c hin th bng 1 ng cong S (S-curve).


WBS cho d n lp t my nggi bao b

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WBS cho d n lp t my ng gibao b

TBC 1 2 3 4 5 6 7 8 9 10 11 12Thit k 24 4 4 8 8Xy dng 60 8 8 12 12 10 10L.t -t.nghim 16 8 8Tng cngTch lyTBC = Total Budget Cost = Tng ngn sch

n v tnh l ngn USD

Tun



TBC 1 2 3 4 5 6 7 8 9 10 11 12Thit k 24 4 4 8 8Xy dng 60 8 8 12 12 10 10L.t -t.nghim 16 8 8Tng cng 100 4 4 8 8 8 8 12 12 10 10 8 8Tch lyTBC = Total Budget Cost = Tng ngn sch

n v tnh l ngn USD

Tun

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TBC 1 2 3 4 5 6 7 8 9 10 11 12Thit k 24 4 4 8 8Xy dng 60 8 8 12 12 10 10L.t -t.nghim 16 8 8Tng cng 100 4 4 8 8 8 8 12 12 10 10 8 8Tch ly 4 8 16 24 32 40 52 64 74 84 92 100TBC = Total Budget Cost = Tng ngn sch

n v tnh l ngn USD

Tun


ng cong S ca d n my ng gi bao bCumulative Budgeted Cost

0

20

40

60

80

100

120

1 2 3 4 5 6 7 8 9 10 11 12

Weeks

$ in

th

ou

sa

nds

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1- Cost baseline (Output cua lap ngansach d an)2- Performance reports3- Change requests4- Cost management plan

1- Cost change control system2- Performance measurement3- Additional planning4- Computerized tools

1- Revised cost estimates2- Budget updates3- corrective action4- Estmates at completion5- Lesson learned

KIEM SOAT CHI PH (COST CONTROL)



AU VAO (inputs): Cost baseline Bao cao tien trnh (performance report): cung cap

thong tin ve tien trnh xay ra cua chi ph trong thc te. Nocanh bao cho nhom quan ly d an nhng van e tiemnang trong tng lai

Cac yeu cau thay oi (Change request): co the xuathien trong nhieu dang thc. Cac thay oi co the lam chogia tang ngan sach nhng cung co the lam giam no.

Ke hoach quan ly chi ph (Cost plan management)

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CONG CU VA KY THUAT (Tools and techniques): He thong kiem soat thay oi chi ph (cost change

system control): xac nh cac quy trnh bi nhng gma cost baseline co the c thay oi. No bao gom: paperwork, tracking system, va phan cap quyen giaiquyet thay oi.

o lng tien trnh (measurement performance): giup anh gia o ln cua cac sai biet ve chi ph. Earned value analysis la hu ch e kiem soat cacthay oi nay



CONG CU VA KY THUAT (Tools and techniques) tiep theo:Ke hoach bo sung (Additional plan): Xem xet lai

chi ph a c lng hoac phan tch cac giai phapthay the co the c yeu cau

Cac cong cu may tnh (Computerized tools): Cacphan mem QLDA co the dung e theo doi bienong chi ph a hoach nh, chi ph thc chi, d baochi ph cho phan cong viec con lai

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AU RA (Outputs): Duyet lai c lng chi ph (Revised cost

estimates): Cac ben co lien quancan phai cthong bao ve s phe duyet lai nay. No co the danen thay oi ke hoach tong the d an.

Cap nhat ngan sach (Budget updates): la cac thayoi trong revised cost estimate. No c cap nhat etng thch vi cac thay oi ve quy mo (neu co)

Hanh ong hieu chnh (Corrective action): lanhng cong viec can phai lam e a ket qua cuoicung cua d an ve gan vi ke hoach a d tru.



AU RA (Outputs):c lng luc hoan thanh (Estimate at

completion=EAC): la d bao ve tong chi ph d anluc hoan thanh ma da vao ket qua a thc thchien cua d an. Co 3 cach thong dung e c lngEAC (se c thao luan e phan tch Earned Value)

Bai hoc kinh nghiem (Lesson learned): Nguyennhan cac thay oi, ly do ang sau s la chon caccorrective action, va cac bai hoc khac nen c tailieu hoa e tr thanh cac d lieu lch s cho cac dan tng t ma chu d an se thc hien trong tnglai.

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57Bin son v ging: TS. Lu Trng Vn 20

CAC CACH THC E GIAM CHI PH CUA CAC CONG VIEC

Thay the bang vat lieu re tien hn nhng vi chtlng tng ng (nu c cc bn ng thun)

Phan cong mot ngi vi chuyen mon tot hn ethc hien hoac giup cac thanh vien khac.

Giam quy mo hoac yeu cau cng vic Gia tang nang suat bi cai tien cong nghe hoac cai

thien phng phap lam viecCACH THC CUA BAN?


Cc nguyn nhn chung gy ra cc vngmc v chi ph d n

Nm vng cc nguyn nhn gy ra mt kimsot chi ph l hu ch m bo d n thnhcng.

Cc nguyn nhn chung: c lng chi ph km

Da trn thng tin m h t nhng d n tng t hnl da trn cc c im k thut ca d n ang ctnh,

Xc nh d phng ph khng chnh xc Cn nhc khng chnh xc tc ng ca lm pht trn

chi ph vt liu v nhn cng.

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Cc nguyn nhn chung gy ra cc vngmc v chi ph d n

Cc nguyn nhn chung: Nhn c hoc phn tch cc thng tin qu

mun kp thi c nhng hnh ng hiuchnh.

S dng ba bi ngn sch d phng Tht bi trong vic tnh li ngn sch d n khi:

Cc thiu st b pht hin, Kt qu thc hin khng t cht lng, hoc Cc thay i v quy m d n c ph duyt


Phng trnh cc vng mc chi ph

Bn c th phng trnh cc vng mc chi ph nh thbng cch c lng v lp ngn sch d n cn thn.

Theo di cn thn v nhanh chng c hnh ng hiuchnh s ti thiu ha cc vng mc v chi ph.

Tp trung vo cc cng tc gng (critical activities) khithc hin d n.

Nhiu d n c nhng cng tc m chim t l % rtln trong tng chi ph d n. Vi cc thng tin chi tit, bn c th lm cc hiu chnh trn nhng cng tc ny km hm chi ph.

quan ly chi phi du an - luu truong van

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