estimasi biaya dan akuntansi proyek - indradi.lecture.ub.ac.id · estimasi biaya dan akuntansi...
TRANSCRIPT
![Page 1: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/1.jpg)
Estimasi Biaya dan Akuntansi Proyek
Dr. Eng. Indradi Wijatmiko, ST., M.EngGugus Irianto, SE., MSA., Ak., Ph.D
Wednesday, May 1, 13
![Page 2: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/2.jpg)
Estimasi Biaya dan Akuntansi Proyek
Dr. Eng. Indradi Wijatmiko, ST., M.EngGugus Irianto, SE., MSA., Ak., Ph.D
3 SKS
Wednesday, May 1, 13
![Page 3: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/3.jpg)
Pendahuluan
Wednesday, May 1, 13
![Page 4: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/4.jpg)
Pendahuluan
• The Processes embrace on Finance Management:
Wednesday, May 1, 13
![Page 5: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/5.jpg)
Pendahuluan
• The Processes embrace on Finance Management:
• Resource Planning
Wednesday, May 1, 13
![Page 6: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/6.jpg)
Pendahuluan
• The Processes embrace on Finance Management:
• Resource Planning
• Cost Estimating
Wednesday, May 1, 13
![Page 7: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/7.jpg)
Pendahuluan
• The Processes embrace on Finance Management:
• Resource Planning
• Cost Estimating
• Cost Budgeting
Wednesday, May 1, 13
![Page 8: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/8.jpg)
Pendahuluan
• The Processes embrace on Finance Management:
• Resource Planning
• Cost Estimating
• Cost Budgeting
• Cost Control
Wednesday, May 1, 13
![Page 9: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/9.jpg)
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
![Page 10: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/10.jpg)
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
![Page 11: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/11.jpg)
Pendahuluan
Wednesday, May 1, 13
![Page 12: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/12.jpg)
Pendahuluan
• Cost Control:
Wednesday, May 1, 13
![Page 13: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/13.jpg)
Pendahuluan
• Cost Control:
• Inputs: cost baseline, parformance reports, change sequence, cost management plan
Wednesday, May 1, 13
![Page 14: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/14.jpg)
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
![Page 15: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/15.jpg)
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
![Page 16: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/16.jpg)
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
![Page 17: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/17.jpg)
Cost ControlObtaining value for money
Wednesday, May 1, 13
![Page 18: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/18.jpg)
Cost ControlObtaining value for money
“ a comparison between that which is and that which should be“
Wednesday, May 1, 13
![Page 19: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/19.jpg)
Cost ControlObtaining value for money
“ a comparison between that which is and that which should be“
(the error)
Wednesday, May 1, 13
![Page 20: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/20.jpg)
Cost ControlObtaining value for money
“ a comparison between that which is and that which should be“
(the error)
Difference between the budgeted and the committed cost
Wednesday, May 1, 13
![Page 21: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/21.jpg)
Steps in Cost Control
Chart of cost account
Project cost plan
Project plans and documents
Project environment
Project status
Data collection
Cost engineering decision making
Data reporting
Data base for future estimates Steps in cost control
Wednesday, May 1, 13
![Page 22: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/22.jpg)
Cost Control
Wednesday, May 1, 13
![Page 23: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/23.jpg)
Cost Control
• Inputs:
Wednesday, May 1, 13
![Page 24: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/24.jpg)
Cost Control
• Inputs:
• Cost baseline
Wednesday, May 1, 13
![Page 25: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/25.jpg)
Cost Control
• Inputs:
• Cost baseline
• Performance repots
Wednesday, May 1, 13
![Page 26: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/26.jpg)
Cost Control
• Inputs:
• Cost baseline
• Performance repots
• Change sequence or change request
Wednesday, May 1, 13
![Page 27: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/27.jpg)
Cost Control
• Inputs:
• Cost baseline
• Performance repots
• Change sequence or change request
• Cost management plan
Wednesday, May 1, 13
![Page 28: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/28.jpg)
Cost Control
Wednesday, May 1, 13
![Page 29: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/29.jpg)
Cost ControlTools and Techniques:
Wednesday, May 1, 13
![Page 30: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/30.jpg)
Cost ControlTools and Techniques:
• Cost change control system. A cost change control system defines the procedures by which the cost baseline may be changed. “Change control system” is a collection of formal, documented procedures that defines how project performance will be monitored and evaluated, and includes the steps by which official project documents may be changed. It includes the paperwork, (BCWS, BCWP, SV, CV) tracking systems, processes, and approval level necessary for authorizing changes.
Wednesday, May 1, 13
![Page 31: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/31.jpg)
Cost ControlTools and Techniques:
• Cost change control system. A cost change control system defines the procedures by which the cost baseline may be changed. “Change control system” is a collection of formal, documented procedures that defines how project performance will be monitored and evaluated, and includes the steps by which official project documents may be changed. It includes the paperwork, (BCWS, BCWP, SV, CV) tracking systems, processes, and approval level necessary for authorizing changes.
• Performance measurement
Wednesday, May 1, 13
![Page 32: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/32.jpg)
Cost ControlTools and Techniques:
• Cost change control system. A cost change control system defines the procedures by which the cost baseline may be changed. “Change control system” is a collection of formal, documented procedures that defines how project performance will be monitored and evaluated, and includes the steps by which official project documents may be changed. It includes the paperwork, (BCWS, BCWP, SV, CV) tracking systems, processes, and approval level necessary for authorizing changes.
• Performance measurement
• Earned value management
Wednesday, May 1, 13
![Page 33: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/33.jpg)
Cost ControlTools and Techniques:
• Cost change control system. A cost change control system defines the procedures by which the cost baseline may be changed. “Change control system” is a collection of formal, documented procedures that defines how project performance will be monitored and evaluated, and includes the steps by which official project documents may be changed. It includes the paperwork, (BCWS, BCWP, SV, CV) tracking systems, processes, and approval level necessary for authorizing changes.
• Performance measurement
• Earned value management
• Additional planning
Wednesday, May 1, 13
![Page 34: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/34.jpg)
Cost ControlTools and Techniques:
• Cost change control system. A cost change control system defines the procedures by which the cost baseline may be changed. “Change control system” is a collection of formal, documented procedures that defines how project performance will be monitored and evaluated, and includes the steps by which official project documents may be changed. It includes the paperwork, (BCWS, BCWP, SV, CV) tracking systems, processes, and approval level necessary for authorizing changes.
• Performance measurement
• Earned value management
• Additional planning
• Computerized tools
Wednesday, May 1, 13
![Page 35: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/35.jpg)
Cost Control
Wednesday, May 1, 13
![Page 36: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/36.jpg)
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Wednesday, May 1, 13
![Page 37: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/37.jpg)
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Wednesday, May 1, 13
![Page 38: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/38.jpg)
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Wednesday, May 1, 13
![Page 39: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/39.jpg)
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Wednesday, May 1, 13
![Page 40: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/40.jpg)
Week I Week II Week III Week IV0
125
250
375
500
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Percent of completePlanned costActual cost
Wednesday, May 1, 13
![Page 41: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/41.jpg)
Week I Week II Week III Week IV0
125
250
375
500
23%
50%
85%100%
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Percent of completePlanned costActual cost
Wednesday, May 1, 13
![Page 42: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/42.jpg)
Week I Week II Week III Week IV0
125
250
375
500
23%
50%
85%100%
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Percent of completePlanned costActual cost
Wednesday, May 1, 13
![Page 43: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/43.jpg)
Week I Week II Week III Week IV0
125
250
375
500
23%
50%
85%100%
Cost ControlWeek
Planned cost (worker - hours)
Actual cost(worker - hours)
Percent of work completed (cumulative)
1 400 420 23%
II 400 460 50%
III 400 500 85%
IV 400 120 100%
Percent of completePlanned costActual cost
Wednesday, May 1, 13
![Page 44: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/44.jpg)
Cost Control
Wednesday, May 1, 13
![Page 45: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/45.jpg)
Cost Control
Difference between the budgeted and the committed cost is known as
Wednesday, May 1, 13
![Page 46: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/46.jpg)
Cost Control
Difference between the budgeted and the committed cost is known as
variance
Wednesday, May 1, 13
![Page 47: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/47.jpg)
Cost Control
Difference between the budgeted and the committed cost is known as
varianceTo explore variance more thoroughly, there is available technique, known as variance analysis.
Wednesday, May 1, 13
![Page 48: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/48.jpg)
Cost Control
Difference between the budgeted and the committed cost is known as
varianceTo explore variance more thoroughly, there is available technique, known as variance analysis.
Variance may be broken down into a set of sub-budget variance
Wednesday, May 1, 13
![Page 49: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/49.jpg)
Cost Control
Budgeted cost - Committed cost = variance
The known cumulative budgeted cost of the work performed (the Budgeted Cost of Work Performed - BCWP)
The known cumulative actual cost of the work performed (the Actual Cost of Work Performed - ACWP)
The total budgeted cost of the schedule activities (the Budgeted Cost of Work Schedule - BCWS)
Wednesday, May 1, 13
![Page 50: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/50.jpg)
Cost ControlThe total budgeted cost of the schedule activities (the Budgeted
Cost of Work Schedule - BCWS)The known cumulative actual cost of the work performed (the
Actual Cost of Work Performed - ACWP)The known cumulative budgeted cost of the work performed (the
Budgeted Cost of Work Performed - BCWP)
the Budgeted Cost of Work Performed (BCWP) is also known as Earned Value
BCWP = PC x BACPC : Percentage of CompletionBAC : Budgeted at Completion
Wednesday, May 1, 13
![Page 51: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/51.jpg)
Cost Control
Wednesday, May 1, 13
![Page 52: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/52.jpg)
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Wednesday, May 1, 13
![Page 53: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/53.jpg)
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Wednesday, May 1, 13
![Page 54: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/54.jpg)
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Wednesday, May 1, 13
![Page 55: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/55.jpg)
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Wednesday, May 1, 13
![Page 56: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/56.jpg)
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Wednesday, May 1, 13
![Page 57: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/57.jpg)
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Week 1 Week 2 Week 3 Week 4400
800
1200
1600
BCWSACWPBCWP
Wednesday, May 1, 13
![Page 58: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/58.jpg)
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Week 1 Week 2 Week 3 Week 4400
800
1200
1600
BCWSACWPBCWP
Wednesday, May 1, 13
![Page 59: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/59.jpg)
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Week 1 Week 2 Week 3 Week 4400
800
1200
1600
BCWSACWPBCWP
Wednesday, May 1, 13
![Page 60: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/60.jpg)
Cost ControlWeek BCWS
(worker - hours)ACWP
(worker - hours)Percent of Work Complete (%)
BCWP (worker - hours)
1 400 420 23 3682 800 880 50 8003 1200 1380 85 13604 1600 1500 100 1600
Week 1 Week 2 Week 3 Week 4400
800
1200
1600
BCWSACWPBCWP
Wednesday, May 1, 13
![Page 61: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/61.jpg)
Cost ControlSchedule variance (SV) = BCWP - BCWS
Cost variance (CV) = BCWP - ACWPa negative SC = Behind schedule condition
a negative CV = cost-overrun condition
Schedule index (SI) = BCWP/BCWSCost index (CI) = BCWP/ACWP
if SI or CI = 1, the task is on schedule or on budgetif SI or CI > 1, the task is ahead of schedule or has better expend
if SI or CI < the task is behind schedule or cost overruns
Wednesday, May 1, 13
![Page 62: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/62.jpg)
Cost Control
Wednesday, May 1, 13
![Page 63: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/63.jpg)
Cost Control
Wednesday, May 1, 13
![Page 64: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/64.jpg)
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Wednesday, May 1, 13
![Page 65: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/65.jpg)
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Wednesday, May 1, 13
![Page 66: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/66.jpg)
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Wednesday, May 1, 13
![Page 67: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/67.jpg)
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Wednesday, May 1, 13
![Page 68: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/68.jpg)
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Wednesday, May 1, 13
![Page 69: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/69.jpg)
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Week I Week II Week III Week IV-200
-100
0
100
200
0.75
1.00
1.25 SVCVSICI
Wednesday, May 1, 13
![Page 70: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/70.jpg)
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Week I Week II Week III Week IV-200
-100
0
100
200
0.75
1.00
1.25 SVCVSICI
Wednesday, May 1, 13
![Page 71: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/71.jpg)
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Week I Week II Week III Week IV-200
-100
0
100
200
0.75
1.00
1.25 SVCVSICI
Wednesday, May 1, 13
![Page 72: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/72.jpg)
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Week I Week II Week III Week IV-200
-100
0
100
200
0.75
1.00
1.25 SVCVSICI
Wednesday, May 1, 13
![Page 73: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/73.jpg)
Cost ControlWeek Schedule variance
(SV)Cost variance
(CV)Schedule Index
(SI)Cost Index
(CI)
I -32 -52 0.92 0.88
II 0 -80 1.00 0.91
III 160 -20 1.13 0.99
IIV 0 100 1.00 1.07
Week I Week II Week III Week IV-200
-100
0
100
200
0.75
1.00
1.25 SVCVSICI
Wednesday, May 1, 13
![Page 74: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/74.jpg)
Cost Control
Alternative approach to estimate the cost of completing the project is to calculate the
Estimate to Complete (ETC)
ETC = ( BAC - BCWP ) x (ACWP/BCWP)
EAC = ACWP + ETC
EAC = (ACWP/BCWP) x BAC
EAC = ACWP/PC
Wednesday, May 1, 13
![Page 75: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/75.jpg)
Cost Control
Cost is controlled by comparing the earned value, a measure of the work performed to date, to the actual expenditure to date
A comparisons of the earned value with the originally planned spend helps to control elapsed time
Wednesday, May 1, 13
![Page 76: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/76.jpg)
Cos
t / S
ched
ule
cont
rol s
yste
ms
Wednesday, May 1, 13
![Page 77: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/77.jpg)
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Wednesday, May 1, 13
![Page 78: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/78.jpg)
Planned Completion
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Wednesday, May 1, 13
![Page 79: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/79.jpg)
Original estimated project budget
Planned Completion
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Wednesday, May 1, 13
![Page 80: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/80.jpg)
Original estimated project budget
Planned Completion
BCWS
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
Taking some time to accelerate at the start, slowing down toward the end
Wednesday, May 1, 13
![Page 81: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/81.jpg)
Original estimated project budget
TimeNOW
Planned Completion
BCWS
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
Taking some time to accelerate at the start, slowing down toward the end
Wednesday, May 1, 13
![Page 82: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/82.jpg)
Original estimated project budget
TimeNOW
Planned Completion
BCWS
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
![Page 83: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/83.jpg)
Original estimated project budget
TimeNOW
Planned Completion
BCWS
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
SV (cost)
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
![Page 84: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/84.jpg)
Original estimated project budget
TimeNOW
Planned Completion
BCWS
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
SV (cost)
SV (time)
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
![Page 85: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/85.jpg)
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
SV (cost)
SV (time)
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
![Page 86: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/86.jpg)
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
![Page 87: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/87.jpg)
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Forecast project time slip
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
![Page 88: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/88.jpg)
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Forecast project time slip
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
![Page 89: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/89.jpg)
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Forecast project time slip
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
![Page 90: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/90.jpg)
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Forecast project time slip
Forecast estimation of project slip
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
![Page 91: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/91.jpg)
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
Forecast project time slip
Forecast estimation of project slip
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
![Page 92: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/92.jpg)
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
ETC
Forecast project time slip
Forecast estimation of project slip
BAC
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
![Page 93: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/93.jpg)
Original estimated project budget
TimeNOW
Planned Completion
BCWS
ACWP
BCWP
Cos
t
Time
Cos
t / S
ched
ule
cont
rol s
yste
ms
ETC
Forecast project time slip
Forecast estimation of project slip
BAC
Forecast cost slip of project
SV (cost)
SV (time)
Cost Variance
Taking some time to accelerate at the start, slowing down toward the end
Percentage of Completion
Wednesday, May 1, 13
![Page 94: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/94.jpg)
Cost Control
Wednesday, May 1, 13
![Page 95: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/95.jpg)
Cost ControlOutputs:
Wednesday, May 1, 13
![Page 96: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/96.jpg)
Cost ControlOutputs:
• Revised cost estimate (Modification of the cost information used to manage the project)
Wednesday, May 1, 13
![Page 97: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/97.jpg)
Cost ControlOutputs:
• Revised cost estimate (Modification of the cost information used to manage the project)
• Budget updates.
Wednesday, May 1, 13
![Page 98: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/98.jpg)
Cost ControlOutputs:
• Revised cost estimate (Modification of the cost information used to manage the project)
• Budget updates.
• Corrective action.
Wednesday, May 1, 13
![Page 99: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/99.jpg)
Cost ControlOutputs:
• Revised cost estimate (Modification of the cost information used to manage the project)
• Budget updates.
• Corrective action.
• Estimate at completion.
Wednesday, May 1, 13
![Page 100: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/100.jpg)
Cost ControlOutputs:
• Revised cost estimate (Modification of the cost information used to manage the project)
• Budget updates.
• Corrective action.
• Estimate at completion.
• Project closeout. Processes and procedures should be developed for closing or canceling of projects.
Wednesday, May 1, 13
![Page 101: Estimasi Biaya dan Akuntansi Proyek - indradi.lecture.ub.ac.id · Estimasi Biaya dan Akuntansi Proyek Dr. Eng. Indradi Wijatmiko, ST., M.Eng Gugus Irianto, SE., MSA., Ak., Ph.D 3](https://reader031.vdocuments.us/reader031/viewer/2022013114/5cd401b788c993e9308c2707/html5/thumbnails/101.jpg)
Cost ControlOutputs:
• Revised cost estimate (Modification of the cost information used to manage the project)
• Budget updates.
• Corrective action.
• Estimate at completion.
• Project closeout. Processes and procedures should be developed for closing or canceling of projects.
• Lessons learned (become part of historical data)
Wednesday, May 1, 13