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Project Planning and Control Part 6

Kiểm soát chi phí là một chức năng quan trọng của quản lý vì các ngày của các kim tự tháp, nhưng quá thường xuyên là một thuật ngữ nhầm lẫn với báo cáo chi phí. | 26 Cash flow forecasting It has been stated in Chapter 25 that it is very easy to convert a network into a bar chart especially if the durations and week or day numbers have been inserted. Indeed the graphical method of analysis actually generates the bar chart as it is developed. If we now divide this bar chart into a number of time periods say weeks or months it is possible to see by adding up vertically what work has to be carried out in any time period. For example if the time period is in months then in any particular month we can see that one section is being excavated another is being concreted and another is being scaffolded and shuttered etc. From the description we can identify the work and can then find the appropriate rate or total cost from the bills of quantities. If the total period of that work takes six weeks and we have used up four weeks in the time period under consideration then approximately two-thirds of the value of that operation has been performed and could be certificated. By this process it is possible to build up a fairly accurate picture of anticipated expenditure at the Project Planning and Control beginning of the job which in itself might well affect the whole tendering policy. Provided the job is on programme the cash flow can be calculated but naturally due allowance must be made for the different methods and periods of retentions billing and reimbursement. The cost of the operation must therefore be broken down into six main constituents Labour Plant Materials and equipment Subcontracts Site establishment Overheads and profit. By drawing up a table of the main operations as shown on the network and splitting up the cost of these operations or activities into the six constituents it is possible to calculate the average percentage that each constituent contains in relation to the value. It is very important however to deduct the values of the subcontracts from any operation and treat these subcontracts separately. The reason for .