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 apprisal (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 apprisal (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 apprisal (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 apprisal (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
Cost Estimating and its significance
Wednesday, May 1, 13
Cost Estimating and its significance
Why ?
Wednesday, May 1, 13
Cost Estimating and its significance
• To assess the project’s viabilityWhy ?
Wednesday, May 1, 13
Cost Estimating and its significance
• To assess the project’s viability
• To obtain funding
Why ?
Wednesday, May 1, 13
Cost Estimating and its significance
• To assess the project’s viability
• To obtain funding
• To allocate resources
Why ?
Wednesday, May 1, 13
Cost Estimating and its significance
• To assess the project’s viability
• To obtain funding
• To allocate resources
• To estimate durations
Why ?
Wednesday, May 1, 13
Cost Estimating and its significance
• To assess the project’s viability
• To obtain funding
• To allocate resources
• To estimate durations
• To prepare tenders for contracts
Why ?
Wednesday, May 1, 13
Cost Estimating and its significance
• To assess the project’s viability
• To obtain funding
• To allocate resources
• To estimate durations
• To prepare tenders for contracts
• As a basis for control
Why ?
Wednesday, May 1, 13
Type of estimates
Wednesday, May 1, 13
Type of estimates
• Proposal estimate
Wednesday, May 1, 13
Type of estimates
• Proposal estimate
• Budget estimate
Wednesday, May 1, 13
Type of estimates
• Proposal estimate
• Budget estimate
• Tender estimate
Wednesday, May 1, 13
Type of estimates
• Proposal estimate
• Budget estimate
• Tender estimate
• Sanction estimate
Wednesday, May 1, 13
Type of estimates
• Proposal estimate
• Budget estimate
• Tender estimate
• Sanction estimate
• Control estimate
Wednesday, May 1, 13
Type of estimates
• Proposal estimate
• Budget estimate
• Tender estimate
• Sanction estimate
• Control estimate
• Real estimate / Real Cost
Wednesday, May 1, 13
Structuring Estimate
Wednesday, May 1, 13
Structuring Estimate
• cost of project:
Wednesday, May 1, 13
Structuring Estimate
• cost of project:
• Direct Cost
Wednesday, May 1, 13
Structuring Estimate
• cost of project:
• Direct Cost
• Indirect Cost
Wednesday, May 1, 13
Structuring Estimate
• cost of project:
• Direct Cost
• Indirect Cost
• Penalty / bonus Cost
Wednesday, May 1, 13
Structuring Estimate
Wednesday, May 1, 13
Structuring Estimate
• Direct cost
Wednesday, May 1, 13
Structuring Estimate
• Direct cost
• Labour
Wednesday, May 1, 13
Structuring Estimate
• Direct cost
• Labour
• Materials
Wednesday, May 1, 13
Structuring Estimate
• Direct cost
• Labour
• Materials
• Plant and equipments
Wednesday, May 1, 13
Structuring Estimate
Wednesday, May 1, 13
Structuring Estimate
• Indirect cost
Wednesday, May 1, 13
Structuring Estimate
• Indirect cost
• management and administration
Wednesday, May 1, 13
Structuring Estimate
• Indirect cost
• management and administration
• fees and taxation
Wednesday, May 1, 13
Structuring Estimate
• Indirect cost
• management and administration
• fees and taxation
• inflation
Wednesday, May 1, 13
Structuring Estimate
• Indirect cost
• management and administration
• fees and taxation
• inflation
• contingency
Wednesday, May 1, 13
Structuring Estimate
Wednesday, May 1, 13
Structuring Estimate
• Penalty / bonus cost
Wednesday, May 1, 13
Structuring Estimate
• Penalty / bonus cost
• management and administration
Wednesday, May 1, 13
Structuring Estimate
• Penalty / bonus cost
• management and administration
• fees and taxation
Wednesday, May 1, 13
Structuring Estimate
• Penalty / bonus cost
• management and administration
• fees and taxation
• inflation
Wednesday, May 1, 13
Structuring Estimate
• Penalty / bonus cost
• management and administration
• fees and taxation
• inflation
• contingency
Wednesday, May 1, 13
Structuring Estimate
Wednesday, May 1, 13
Structuring Estimate
• Maintain three estimates:
Wednesday, May 1, 13
Structuring Estimate
• Maintain three estimates:
• the baseline or estimated prime cost
Wednesday, May 1, 13
Structuring Estimate
• Maintain three estimates:
• the baseline or estimated prime cost
• most likely out-turn
Wednesday, May 1, 13
Structuring Estimate
• Maintain three estimates:
• the baseline or estimated prime cost
• most likely out-turn
• the budget cost,
Wednesday, May 1, 13
Structuring Estimate
Wednesday, May 1, 13
Structuring Estimate• the aforementioned components constitute the
cost breakdown structure (CBS)
Wednesday, May 1, 13
Structuring Estimate• the aforementioned components constitute the
cost breakdown structure (CBS)
• the three structure, WBS & OBS & CBS, combine to form the cost control cube.
Wednesday, May 1, 13
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
Wednesday, May 1, 13
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
Wednesday, May 1, 13
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 OBS and CBS is called the chart of accounts.
Wednesday, May 1, 13
Estimating techinque
Wednesday, May 1, 13
Estimating techinque
• Top-down
Wednesday, May 1, 13
Estimating techinque
• Top-down
• Down-up
Wednesday, May 1, 13
Estimating techinque
• Top-down
• Down-up
• Step counting methods
Wednesday, May 1, 13
Estimating techinque
• Top-down
• Down-up
• Step counting methods
• exponential methods
Wednesday, May 1, 13
Estimating techinque
• Top-down
• Down-up
• Step counting methods
• exponential methods
• parametric methods
Wednesday, May 1, 13
Estimating techinque
• Top-down
• Down-up
• Step counting methods
• exponential methods
• parametric methods
• detailed estimates
Wednesday, May 1, 13
Estimating techinque
• Top-down
• Down-up
• Step counting methods
• exponential methods
• parametric methods
• detailed estimates
• computer aided estimates
Wednesday, May 1, 13
Source data in estimating
Wednesday, May 1, 13
Source data in estimating
• suppliers quotations
Wednesday, May 1, 13
Source data in estimating
• suppliers quotations
• trade literature
Wednesday, May 1, 13
Source data in estimating
• suppliers quotations
• trade literature
• company historical data
Wednesday, May 1, 13
Source data in estimating
• suppliers quotations
• trade literature
• company historical data
• standart costs
Wednesday, May 1, 13
Source data in estimating
• suppliers quotations
• trade literature
• company historical data
• standart costs
• computer systems
Wednesday, May 1, 13
Source data in estimating
• suppliers quotations
• trade literature
• company historical data
• standart costs
• computer systems
• black books
Wednesday, May 1, 13
Source data in estimating
• suppliers quotations
• trade literature
• company historical data
• standart costs
• computer systems
• black books
• government figures
Wednesday, May 1, 13
Next Week:
Wednesday, May 1, 13
Next Week:Cost Estimation
Wednesday, May 1, 13