Yüklenici firmalarda maliyet yönetim sistemleri ve büyük ölçekli bir yüklenici firmada uygulama örneği
Başlık çevirisi mevcut değil.
- Tez No: 66565
- Danışmanlar: PROF. DR. DOĞAN SORGUÇ
- Tez Türü: Yüksek Lisans
- Konular: İnşaat Mühendisliği, Civil Engineering
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 1997
- Dil: Türkçe
- Üniversite: İstanbul Teknik Üniversitesi
- Enstitü: Fen Bilimleri Enstitüsü
- Ana Bilim Dalı: Yapı İşletmesi Ana Bilim Dalı
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 120
Özet
The map of the financial terrain across which the project will develop is the chart of cost accounts. Therefore, a contractor must have a chart of accounts that is sensitive enough to provide early warning of cost overrun: It should allow development of the cost plan in sufficient detail so that is useful without being too complex. Truly designed project cost codes, must be kept simple, clean and concise to interpret every project team member to fallow deviations of project easily. The cost plan is based on the cost estimate (developed to submit bid) and its scaling to the time frame allowed for project. Once the cost plan has been developed, actual cost data must be collected to reflect the project status. Several types of data must be collected including labor cost (i.e. payroll), equipment cost, material costs, and project overhead. Based on the collection of these data, reports that are responsive to the needs of management are developed. Because these reports must assist the cost engineer is detecting deviations from the original cost plan, the raw cost data collected must be arranged (i.e. distributed to the proper cost accounts within the chart of accounts) in useful formats. With proper reporting, the cost manager is in a position to take actions to bring the project back into line with the cost profile or budget. In the second and third parts of the research, the theoretical cost management systems component was underlined. After introducing the firm's properties, the procedures that the firm was enforced in the construction phase, were explained (Figure.2), and the need of a new system was interrogated. In the fifth part of the thesis the sample model (PBY) was described with a manner that the functional departments of the investigated firm use it in the application. Monitor images were used to simplify the explanation of the software. PBY Software, is an integrated system, which gives the construction managers to work on the same relational databases. All project concentrated departments of the contractor including planning, procurement, construction site, progress payment, bidding and main office etc., can work on the system, to plan their activities, to control their plans accuracy, to follow their purchase order or available stock position, to obtain their statistical needs for bidding. The security options of the system allow the project manager to prevent the barren usage of the resources. Non of the site manager can stock their material needs until the execution day or non of them can give request that was not approved on the schedules. PBY System work with a manner that all operational responsible staff runs his data to the software. In spite of a great deal of data is needed to work on the system, the planning director indicates that there were not any problem to collect them in this procedure. This procedure (record your own data) of the firm, burdens the cost engineer a coordination responsibility. The cost engineer 's or the planning engineer 's most important role is to give all sort of codes to the system. Because of the integrated structure of the software (the system concerns quality, procurement, equipment, accounting, cash flow, time, cost management functions), assigning codes to xi
Özet (Çeviri)
SUMMARY When the general contractor has been chosen with an equitable and fair contractual agreement vvhich have united ali members of the project team and oriented them toward the owner“s goals; the project team as a vvhole must be the most challenging part of project management: planning and control to bring the project to completion on schedule, vvithin budget, and in accordance with the ovvner's functional objectives. For this they will need the fullest understanding of the planning and control process and ali the practical tools that can be put at they disposal. Success of a project management application, can be measured with cost management tools. Cost management that is öne of the key responsibilities of the professional construction manager, provides the analytical methods and procedures for monitoring, analyzing, forecasting and, most important, controlling the costs on a construction project. Cost management concepts can be applied from conceptual planning, through engineering and design, to construction and start-up. The implementation of chart of cost accounts is the first step in the cost control cycle, shovvn in Figüre. 1. The second step vvhich is the preparation of the cost plan (control budget), needs realistle assumptions. Önce the project commences, real-vvorld conditions affect and cause deviation from the original plan. The project status, vvhich reflects real-vvorld deviations from the ideal plan, must be monitored and reported to the cost engineer. Reports must be designed to detect cost deviations in a timeiy way. Decisions can then be made to correct such variations and keep the project vvithin acceptable cost variance limits. Chart of j j Project jJ Project cost -p cost ^plansand accourrtsplandocumenls 1l 25 lj CÖI yengneering &4dedsion lmaking _______ylDatabase~ Project^ Project l Jİ Pata^j Pata j ^ for environment ^ status j H coBedion H reporting j ^ Mire 3Aj..--f; --.. t,.. 4esnmates Figüre. 1 XThe map of the financial terrain across which the project will develop is the chart of cost accounts. Therefore, a contractor must have a chart of accounts that is sensitive enough to provide early warning of cost overrun: It should allow development of the cost plan in sufficient detail so that is useful without being too complex. Truly designed project cost codes, must be kept simple, clean and concise to interpret every project team member to fallow deviations of project easily. The cost plan is based on the cost estimate (developed to submit bid) and its scaling to the time frame allowed for project. Once the cost plan has been developed, actual cost data must be collected to reflect the project status. Several types of data must be collected including labor cost (i.e. payroll), equipment cost, material costs, and project overhead. Based on the collection of these data, reports that are responsive to the needs of management are developed. Because these reports must assist the cost engineer is detecting deviations from the original cost plan, the raw cost data collected must be arranged (i.e. distributed to the proper cost accounts within the chart of accounts) in useful formats. With proper reporting, the cost manager is in a position to take actions to bring the project back into line with the cost profile or budget. In the second and third parts of the research, the theoretical cost management systems component was underlined. After introducing the firm's properties, the procedures that the firm was enforced in the construction phase, were explained (Figure.2), and the need of a new system was interrogated. In the fifth part of the thesis the sample model (PBY) was described with a manner that the functional departments of the investigated firm use it in the application. Monitor images were used to simplify the explanation of the software. PBY Software, is an integrated system, which gives the construction managers to work on the same relational databases. All project concentrated departments of the contractor including planning, procurement, construction site, progress payment, bidding and main office etc., can work on the system, to plan their activities, to control their plans accuracy, to follow their purchase order or available stock position, to obtain their statistical needs for bidding. The security options of the system allow the project manager to prevent the barren usage of the resources. Non of the site manager can stock their material needs until the execution day or non of them can give request that was not approved on the schedules. PBY System work with a manner that all operational responsible staff runs his data to the software. In spite of a great deal of data is needed to work on the system, the planning director indicates that there were not any problem to collect them in this procedure. This procedure (record your own data) of the firm, burdens the cost engineer a coordination responsibility. The cost engineer 's or the planning engineer 's most important role is to give all sort of codes to the system. Because of the integrated structure of the software (the system concerns quality, procurement, equipment, accounting, cash flow, time, cost management functions), assigning codes to xii^&a.-l- ı!§^ !l!|8”**LU| İ İ ^Nll*i5l 1 nfii-Jlı-l! il ı X/^/ /\o >x / \° * / // OL3 °O)* Q.Q- yj\the materials, activities, work types ete. is an important part of the planning phase with PBY softvvare. PBY Softvvare has not a scheduling propriety. it has only an interface that transfers the activities and relations beside them, to scheduling softvvare called Primavera Project Planner (PPP). it is possible to run this planning softvvare with a patch file vvhich is inside the PBY Softvvare. it is not possible to provide meaningful analyses of cost data that have been collected in the field unless there is available a norm ör standard to vvhich they can be compared. Standarda in construction are usually set by estimating the possible outcome from historic performance and experience ör, in spatial cases, from the use of work measurement techniques. Control budgets for work are established from estimated costs and the variances betvveen actual and estimated is calculated. If the actual cost is greater than the standard then the variance is negative ör unfavorable. in the reverse situation the variance is favorable. Variances occur for öne ör both of tvvo reasons: 1-The price actually paid for resources is greater ör less than that estimated iri the standard, 2- The quantity of resource actual ly used is either greater ör less than that estimated in the standard. This situation draws a distinction betvveen those variances that occur because of price differences and those due to the quantity differences. PBY System's output reports were called the Monthly Management Report (AFR). it is explained that there are four criteria that were follovved by the firm: physical completion percentage, man-hour comparison, earned value and expenditure. The cover page of the management reports contains tvvo S curves, öne describing the control budget and other represent actual vvorks done in percentage form. in fact there are three criteria in this sheet: control budget estimate, actual vvork completion, cost to complete. in the follovving pages physical completion percentage, man-hour comparison and expenditure arguments were studied in three phases. The first phase is the total project evaluation, the second is vvork package, and the last öne is the line item (vvork type) based comparison. The criteria that are follovved in the detailed reports are defers from reports to reports but the measurement are based on the control budget, last revised budget and actual performance. The main comparisons that are made betvveen them, are quantity and price variance analyses. Finally vvith a comparison of investigated softvvare (PBY) against the Contractor's Cost Control System (KSP) vvhich is developed in Germany, the adequacy in the application was discussed, and some suggestion was made to obtain the efficiency about the softvvare usage, vvith author 's point of view. Furthermore, to show the way to softvvare updates may be met in the near future, the development altematives vvere given in the author standpoint. The input (site and other data and collection methods) and output (reports and usage of them) needs of the cost management system on the construction industry was investigated, to guide another separated system vvhich may be designed in the future by the author. xiiiin the conclusion, the author 's considers that the PBY Softvvare is a good sophisticated system in design, after his relational databases and integrated structure. it has most of the enterprise resources planning (EMP) software 's properties that is in use in production industry. But the habitudes of the construction industry must be taken into the account. Author thinks that before using an integrated softvvare like PBY, there must be a great consensus in the firm that this systems give something to everyone. A simplified software which has smaller data entry as possible can be useful at start up. With this approach, investigated firm do not use some modules of the softvvare like equipment and accounting, for the pilot project. The top management must alvvays remember that the motivation of the staff is the most important factor in the effıciency of the softvvare and in fact cost management system.
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