budget and performance integration through evm, bsc, …nov06)1.pdf · circular a-11 strategic plan...
TRANSCRIPT
Budget and Performance Integration through EVM, BSC, and 6 Sigma at Public Sector
Dr. InKyoung Park , KNDU
2006. 11. 18
Contents
1. Government Performance Management
2. EVM (Earned Value Management)
3. The Characteristics of BSC, EVM, Six Sigma
4. Budget Allocation through EVM, BSC, and 6Sigma
5. Status of EVM Application at R.O.K
EVM Role at Performance Management (U.S.A)
<< Integration Total Scoring System >>
1 2 4 53
I H
EVMSPMA Scorecard
GPRA(Annual Perf. Plan)
PART
OMB A -11 Section 300
AgencyMission &
Strategic Plan
President’s
Mgmt.Agenda
Program
Program
Program
Effectiveness
Outcom
esEffectiveness
Outcom
es
Efficiency
Outputs
Outputs
Investment
Investment
Investment
Investment
Investment
Method Object
-2-Earned Value Management
Performance Management (U.S.A)
U.S President’s Management AgendaU.S President’s Management Agenda
Expanded Electronic Government
Budget /Budget /PerformancePerformance
IntegrationIntegration
Strategic Mgmt. of Human Capital
Strategic Mgmt. of
Human Capital
Competitive
Sourcing
Improved Financial Performance
Budget / Performance Integration
Competitive Sourcing
Improved Financial
Performance
Expanded Electronic Government
-3-Earned Value Management
우리나라 성과 관리 제도
R.O.K 정부 업무 평가 기본법R.O.K 정부 업무 평가 기본법 R.O.K 정부 업무 평가 기본법R.O.K 정부 업무 평가 기본법
인 사
조 직 정보화
주요정책
재정성과
주요 정책
국무조정실
주요 정책
국무조정실국무조정실
인사
중앙인사위원회
인사
중앙인사위원회
재정성과
기획예산처
재정성과
기획예산처
조직
행정자치부
조직
행정자치부
정보화
정통부․행자부
정보화
정통부․행자부
-4-Earned Value Management
미정부 성과 관리 제도
GPRA 요구사항을 만족시키는 프로젝트 요건들입니다.<< GPRA Requirements >>
Execution ReportingSet-Up Tracking
Budget Management
Earned Value Management
Contract/Task Order Management
Contract Management
Funds Management
•Create WBS •Performance Metrics
•Estimate Resources•Develop IGE
(Costs)
Compile List ofAvailableContract Vehicles
Determine Available•Contractors •In-House
Performers
Build Budget Submissions & Execution Plans and Scenarios
Determine Baseline, Budget
Monitor ContractUsage
•Compare Spend Plans•Compare Planned/Actual•Spend Plan Detail Report•Make/Buy Analysis
Review Actual vs. Estimated
Budgets
•WBS Summary/Detail•CV & SV by EVI•Contribution to Goal• EVI Detail Report
Collect ActualPerformance &
Cost Data •Vendor Burn Rates•Tasks by Order•Order Detail Report
•Fund Detail Report•Project Funding Allocation Tree
Compare FundUtilization, Obligations
Invoices, Etc.
Execute Orders:•Contracted •In-House
Performers
Allocate FundsCompare Spend
Plans To Available Funds
•Identify Related Strategic Goals•Set Project EVIs•Tie EVIs to Strategic Goals•Set Performance Metrics
IdentifyFund Sources
Build WBS
Select:•Contractors •In-House
Performers
Sample Reports:Contract Detail Report•Vendor Detail Report•Contractor Performance
Planning & Estimates
-5-Earned Value Management
미정부 성과 관리 제도
PART는 Program Assessment Rating Tool의 약자입니다.
프로그램 수준의 성과 평가에 초점을 맞춤
구성으로는…• 4개 영역으로 나누어진 25개의 기본 질의 사항
- [Program purpose and design (20%), Strategic planning (10%), Program management (20%), and Program results (50%)]
• program types 7개의 프로그램 유형- [Competitive grant programs, Block/formula grant programs,
Regulatory-based programs, Capital assets and service acquisition programs,Credit programs, Research and development programs, and Direct federal programs]
. Seven Excel Spreadsheets at http://www.whitehouse.gov/omb/part/
. Five (5) potential rating categories
- [Effective, Moderately Effective, Adequate, Ineffective, or Results not demonstrated]
2007년 예산 기준으로, 1000 여개 프로그램 PART를 사용하여 OMB를 평가하였음
-6-Earned Value Management
A-11 Section 300
• Instructs on budget justification and reporting requirements for major acquisitions
• Requires the Exhibit 300
• Establishes policy for planning, budgeting, acquisition and management of Federal capital assets, including IT- designed to coordinate OMB’s collection of agency
information for its reports to the Congress required by the Federal Acquisition Streamlining Act of 1994 (FASA) (Title V) and the Clinger-Cohen Act of 1996
- to ensure that the business case for investments are made and tied to the mission statements, long-term goals and objectives, and annual performance plans that you developed pursuant to the Government Performance and Results Act of 1993 (GPRA)
- for IT, to ensure that security, privacy and electronic transactions policies are fully implemented
OMB Circular
A-11
StrategicPlan
CapitalPlanning
AnnualPerformance
Plan
BudgetSubmission
Clinger-Cohen
GPRA
미정부 성과 관리 제도
Exhibit 300이란…
-8-Earned Value Management
Performance Management System
• Performance Management System Framework (R.O.K.)
PresidentReport
Contractingfor
MBOStrategicPlanning
1/3 of Program (every 3 year term)
MinistryMinistry
K-PART: Program Review : Self- AssessmentK-PART: Program Review : Self- AssessmentMinistryMPB
MinistryMPB
Program EvaluationProgram Evaluation
Significant Problem
MinistryMPB
MinistryMPB
-11-Earned Value Management
BPS(Budget Performance System) Framework of Korea Coast Guard
ProgramEvaluation
Performance PriorityOutcome Resources
AllocationBudget
Allocation
# of Program
25
# of Program
25PortfolioPortfolio Outcome
Analysis
Outcome
Analysis
Top Down(Policy
Decision)
Top Down(Policy
Decision)
BSC(45%)
Logic(55%)
BSC(45%)
Logic(55%)AHPAHP
Feed Back
-12-Earned Value Management
Contents
1. Government Performance Management
2. EVM (Earned Value Management)
3. The Characteristics of BSC, EVM, Six Sigma
4. Budget Allocation through EVM, BSC, and 6Sigma
5. Status of EVM Application at R.O.K
EVM(Earned Value Management)
EV MEV MEV MTraditionalTraditionalTraditional
Cost
AC
Time
Cost
AC
PV
EV
{
Overrun
{Slippage
PV
Time
Start StartEndNow Now End
Actual .vs. PlanMeasure Earned Value
Estimate EAC and ECD
-14-Earned Value Management
1950 1960 1970 1980 1990
WBS
PERT/CPM
EV
PERT/COSTC/SCSC
E
V
M
S
‘96
‘67‘62
EVM Evolution
※※ C/SCSC: Cost/Schedule Control Systems CriteriaC/SCSC: Cost/Schedule Control Systems Criteria
-15-Earned Value Management
EVMSEVMS의의 55개개 범주범주/32/32개개 기준기준((미국규정미국규정 : ANSI/EIA): ANSI/EIA)
-16-Earned Value Management
기 준 내 용
1. WBS, CA 정의
2. OBS 정의
3. WBS에 따른 계약자 내부 시스템 통합
4. 간접비 관리 조직 및 책임 정의
5. WBS와 OBS 통합
6. 작업의 연관관계를 고려한 일정계획 수립
7. 마일스톤, 수행목표, 성과측정단위 결정
8. 원가통제계정 중심 실적측정기준선 설정
9. 비용요소가 파악된 원가통제계정에예산편성
10. 개별작업패키지 식별 및 측정단위예산수립
11. 원가통제계정에 예산배정 및 내부예산편성
12. LOE의 정의
13. 각 조직 단위의 간접비 책정 및 편성
14. 예비비와 미배정 예산 설정
15. 사업목표예산과 예비비/편성예산 비교
일정계획
및
예산편성
(10)
조직구성
(5)
30. 변경사항에 대한 소급적용 통제
31. 승인되지 않은 수정/변경 방지
32. 실적측정기준선 변경사항 기록 및 문서화
29. 기존예산을 재계획된 예산으로 조정
28. 변경사항에 따른 비용/일정의 영향 파악변 경
및
데이터유지관리
(5)
27. 사업완료시점의 예산 추정
26. 문제해결을 위한 조치 실행
25. 비용/일정 편차에 따른 데이터 수집
24. 간접비 주요 편차 파악
23. 비용/일정 편차의 원인 분석
22. 월 단위 통제계정상의 비용/일정 편차 파악
분 석
및
보 고
(6)
21. 자원회계시스템을 통한 자원관리
20. 단위가격 파악
19. 소요될 간접 비용 기록
18. 원가통제계정의 직접비를 조직별 집계
17. 원가통제계정의 직접비를 작업항목과 연계
16. 회계규정에 따른 직접비 기록
회계고려사항
(6)
내 용기 준
EVMS 적용기준 및 절차EVMS EVMS 적용기준적용기준 및및 절차절차
업무 정의업무 정의
업무 계획업무 계획
업무 수행업무 수행
성과 측정성과 측정
성과 분석성과 분석
변경 통제변경 통제
조직 구성조직 구성
일정/예산 계획일정/예산 계획
회계고려사항회계고려사항
분석 및 보고분석 및 보고
변경/Data 관리변경/Data 관리
작업분해구조, 조직분해구조 정의작업분해구조, 조직분해구조 정의
RAM 작성 및 원가통제계정 설정RAM 작성 및 원가통제계정 설정
원가통제계정별 예산 편성 및 일정 계획원가통제계정별 예산 편성 및 일정 계획
실적측정기준선 설정실적측정기준선 설정
원가통제계정별 직접비, 부서별 간접비 기록원가통제계정별 직접비, 부서별 간접비 기록
비용/일정편차 및 편차발생 이유분석비용/일정편차 및 편차발생 이유분석
문제해결위한 조치실행문제해결위한 조치실행
최종사업 종료 시 비용 추정최종사업 종료 시 비용 추정
계획예산 변경조정 및 일정 · 비용 영향파악계획예산 변경조정 및 일정 · 비용 영향파악
변경사항 기록 및 데이터 유지관리변경사항 기록 및 데이터 유지관리
기준기준기준활동활동활동범주범주범주
미국 규정 (ANSI/EIA)(ANSI/EIA): 5개 범주와 이를 세분화한 32개 기준으로 구성
-17-Earned Value Management
-18-Earned Value Management
Earned Value ManagementComparison of Standards
PMBOK 2000
PMBOK 2000Identifies generally accepted Proj Mgt
knowledge and Practice
(‘in the large’)
AS4817
AS4817Defines the essentialprocess steps of the
EVM method(consistent with PMBOK
& ANSI)
ANSI/EIA 748
EVM
ANSI/EIA 748Outlines basic guidelines
for establishing and applying an EVM system(‘in the large’)
DIFFERENT STANDARDS FOR DIFFERENT NEEDS
-19-Earned Value Management
Earned Value ManagementComparison of Standards
PMBOK 2000 AS4817-2003 ANSI/EIA 748
5 Process Groups 11 Steps 5 Categories
(9 Knowledge Areas) (54 Requirements) (32 Guidelines)
INITIATE
Decompose the Project Scope
Assign ResponsibilityORGANISATION
Schedule the Work
Develop Time-Phased Budget
Assign Objective Measures of Performance
Set the Performance Management Baseline
EXECUTE Authorise and Perform the Work
Accumulate and Report Performance DataACCOUNTING CONSIDERATIONS
Analyse Project Performance Data
Take Management ActionANALYSIS AND MANAGEMENT
REPORTS
Maintain the Baseline REVISIONS AND DATA MAINTENANCE
CLOSE
CONTROL
PLANNING, SCHEDULING AND BUDGETING
PLAN
WBS / OBS / RAM
Work StationProgram
1.0
1.2
1.2.21.2.11.1.21.1.1
1.1
Sys. Dev.1.1.1
Sys. Des.1.1.2
Prod. Eng.1.2.1
Mfg.1.2
Sys.Eng.1.1
XYZINC.1.0
Prod.1.2.2
OBS
WBS
ControlAccounts
∼
∼
∼
RAM
Source: Humphreys & Associations, 2004-20-Earned Value Management
PMB
Cos
t
Time
₩ ₩ ₩
₩ ₩ ₩ ₩
₩ ₩ ₩
₩ ₩
$ $
₩₩
Total Authorized BudgetManagement Reserve (MR)
Undistributed Budget (UB)Budget at Completion
(BAC)
PerformanceMeasurement
Baseline(PMB)
ControlAccounts
₩
₩₩
₩₩
₩
Control Account
WBS
OBS
Source: Humphreys & Associations, 2004-21-Earned Value Management
EVM Metrics and Analysis
AC
EV
PV
Now
PMB
Time
Slippage
Overrun
EAC
VAC
BACETC
ECD
CV=EV-AC
SV=EV-PV
Cost
TCD
-22-Earned Value Management
1. THE PLAN
$
work
scope Time Period
2
2 2 2
1 1 1 1
4
2
2
20
Work PlanWork PlanBudget PlanBudget Plan
-23-Earned Value Management
The Program PlanThe Program Plan
DEFINEWORK
SCHEDULEBUDGETED COST
OF WORKSCHEDULED ($M)
4
6
4
4
2
$20Months
0 2 4 6 8 10 12 14 16 18 20 22 24
Design
Assemble
Component Test
Integrated Test
Manufacture
-24-Earned Value Management
-25-Earned Value Management
PLANNED WORK Estimated Cost
Plan = $17
$& INCURRED COSTS
YEARSCompletion Date
$20
$15
$10
$05
0 12
Time Now
1112
1917
10
14
73
8
1
20
Cost = $13
Plan, Actuals & Earned ValuePlan, Actuals & Earned ValuePLAN
VARIANCES
Schedule Variance = Performed - Plan
SV = _______ - ____
SV = _______ Cost Variance = Performed - Actuals
CV = _______ - ____
CV = _______
$
work
scope Time Period
ACTUAL COSTS
$
Labor
Material
Time Period
8
5 13
WORK PERFORMED
$
Time Period
2 2
1 1 1 1
2
10
$10 $17- $7
$10 $13- $3
2
2 2 2
1 1 1 0
4
0
2
17
-26-Earned Value Management
Measurement/Analysis/Estimation
Dol
lars
Key Project Milestones
Time
Budget
Total AuthorizedBudget/ContractBudget Base
EstimatedCompletion Date
(ECD)
Earned Value
Actual Costs
Estimate
Estimate to
CompleteMR
Source: Humphreys & Associations, 2004-27-Earned Value Management
EV Variance and CPI
+
-
Favorable Performance
Unfavorable Performance
EstimatedCompletion Date
(ECD)Management Reserve
Schedule Variance
Cost VarianceTotal CostEstimated
Time
Dol
lars
1.3
1.2
1.1
1.0
0.9
0.8
0.7
+
-
TCPI(Projected Performance)
CPI(Actual Performance)
Inde
x
Source: Humphreys & Associations, 2004-28-Earned Value Management
PMB
Dol
lars
(MR)목표사업예산
(BAC)
(PMB)
ControlAccount *
₩ ₩
①
②③
④
⑤
⑥
⑦
⑧
⑨
WBS
OBS
①
②
③
④
⑤
⑥
⑦
⑧
⑨
$
₩
₩₩
$
$
$$$
$
Time
* Control Account(CA) :
-30-Earned Value Management
PMB
Ⅰ Ⅱ
Ⅰ
Ⅱ
ⅰ ⅱ ⅲ ⅳ
ⅰ
ⅱ
ⅲ
ⅳ
OBS
① ② ③
④⑤
⑥⑦
⑧⑨
②
③
④
⑤
⑦
⑧
⑨
① ⑥
WBS 1
WBS1 - PMB
-31-Earned Value Management
PMB Cascading: Performance and Cost Integration
Dol
lars
$
PMB
$
$$
Dol
lars
$
PMB
$
$$
Dol
lars
$
PMB
$
$$
Dol
lars
$
PMB
$
$$
Dol
lars
$
PMB
$
$$
Time
Dol
lars
$
PMB
$
$$
Bottom-Up Approach
with EVM
Dol
lars
$
PMB
$
$$Dol
lars
$
PMB
$
$$
Dol
lars
$
PMB
$
$$
Dol
lars
$
PMB
$
$$D
olla
rs
$
PMB
$
$$
Dol
lars
$
PMB
$
$$
Dol
lars
$
PMB
$
$$
$$
Mission statement
Strategic Performance
Goal
Strategic Goal
Strategic Objective
Annual Performance
GoalPerformance
Indicator
Program Measure
Activity
Task (Sub-activity)
-32-Earned Value Management
Contents
1. Government Performance Management
2. EVM (Earned Value Management)
3. The Characteristics of BSC, EVM, Six Sigma
4. Budget Allocation through EVM, BSC, and 6Sigma
5. Status of EVM Application at R.O.K
-34-Earned Value Management
Measure(Quality)
Time or Sequence Now
Cost
Time
Cost
Quality
(KPI, TPM)
Time
Dimensional Evolution of Measurement and Management Practices
WBS ALLOCATION with WORK PACKAGE
PWBS OBSSWBSQWBS
Source: SPAR PERCEPTION, 2004-35-Earned Value Management
The Characteristics and Role of BSC, EVM, and 6 Sigma
IT ProjectStart
6 month 1 year
Pre-ProcessPre-Process In-ProcessIn-Process After-ProcessAfter-Process
IT InvestmentIT Investment
Measure 1
PMBOK
EVMS
In-ProcessIn-Process
IT ProjectEnd
2 year
Measure 2 Measure 3 Measure 4 Measure 5 Measure 7 Measure 8 Measure 9Measure 6
TCOBSCROI
Pre-PerformancePre-Performance
TCO
ROI
Validation Priority
After-Performance AnalysisAfter-Performance AnalysisAssessment
CSIManagement
TCOBSCROI
PerformanceManagement
B S C E V M 6 SigmaFocus - Strategy
- Performance Management
PerformanceMeasurement
CPI
Criteria KPI - Performance- Cost- Schedule
CTQ
Function - Management- Plan
- Measurement- Forecasting- Early Warning
- Improvement- Control
Application Program Project Process
Position - Pre-Investment- After-Investment
Interim-Investment - Pre-Investment- After-Investment
-36-Earned Value Management
Strategic Planning and BSC
<<Performance-Based Budget >>Strategic
Goals
Goal 1
Goal 2
Goal 3
Goal 4
Goal 5
Goal 6
Goal 7
Goal 8
Goal 9
Source: ROHM, “Perform”, 2005-37-Earned Value Management
Six SigmaSix Sigma
TopTop--Down Approach( CTQ and Theme)Down Approach( CTQ and Theme)
Company Y’s
CSF/Big Y
CTQ
Theme
KPIKPI
KPIKPI
Corporation Strategy
SUB Strategy
Team Strategy and Direction
Theme
-38-Earned Value Management
BSC / EVM / TQM / 6 Sigma 상호 연계성
균형적
Balanced Score Card
재무프로세스
고객학습성장
TQM /APQP
Cost
Now
ACPVEV
{
{Slippage
EV MEV MEV M
EndStart
Lean 6 Sigma 개선활동 ( DIDOV / DMAIC )
MissionVisionMissionMission
VisionVision
PerformancePerformancePerformance
개선 활동개선개선 활동활동Lean 6 Sigma 개선활동 ( DIDOV / DMAIC )
경영 목표경영경영 목표목표
-40-Earned Value Management
The Combination of BSC, EVM, and 6 Sigma
EVMBSC BSC Methodology with Performance and Cost Management Solution
6 SigmaBSC Balanced Six Sigma
6 SigmaEVM EVM with Quality
Total SolutionEVMBSC 6 Sigma
-41-Earned Value Management
Hybrid Framework of BSC and 6 SIGMA
Strategy (BSC)
Vision
Operation
Performance Management
DFSS
DMAIC
Process ?Define
Evaluation
Improvement
6 Sigma
-42-Earned Value Management
The Integration of Strategy, BSC, EVM, and 6Sigma
StrategyStrategy
K P IK P I
OperatingOperating
Input OutcomePerformanceMeasurement Improvement
EVMEVM 66σσ
BSCBSC
-43-Earned Value Management
Integrated Measurement Framework of Earned Value
PWBS OBSSWBS
Drawing
Requisition
Purchase Order
Delivery
Stock Replenishment Purchase Order
ManufacturedParts
QWBS
Source: SPAR, PERCEPTION, 2004-44-Earned Value Management
Contents
1. Government Performance Management
2. EVM (Earned Value Management)
3. The Characteristics of BSC, EVM, Six Sigma
4. Budget Allocation through EVM, BSC, and 6Sigma
5. Status of EVM Application at R.O.K
Mission and Performance Alignment
President Mission
A-1-1 Office SPA-1-1 Office…Performance Budget
A-1-1-1 Program Performance Budget
A-1-1-1 Program Manager Performance Budget
Day-to-Day Activities
A-1-1-1 Program SP
A Dept SPA Dept Performance Budget
A-1 Beau SPA-1 Beau Performance Budget
…A DeptMission
B Dept Mission
C Dept Mission
Z Dept Mission
Source: John Mercer 2003-46-Earned Value Management
Budget and Performance Integration
Performance Model (EVM)
Budget Cycle
InitiativesProgram
Appropriation
Targets
ProgramManager Bureau Agency OMB President Congress
Strategic Plan
Measures
Performance Goal
Objectives
Strategic GoalsMission/Vision
Source: SAS Korea, 2006-47-Earned Value Management
BPS of Korea Coast Guard
Budget Performance System (BPS)
Logic model (55%)
BSC Model(45%)
Planning Execution OUTCOME
KPI(15%)
(Qualitative)
Performance(30%)
(Quality + Quantities)
Effectiveness
[20%)
[Qualitative]
Program
Management(15%)
(Qualitative)
Program
Progress(20%)
[Qualitative]
Quantity for Program Performance and PriorityQuantity for Program Performance and Priority
-48-Earned Value Management
Budget and Performance Integration throughthe Harmony of BSC, EVM, and 6 Sigma
StrategyStrategy
K P IK P I
BudgetBudget
Strategic Learning Cycle Chain
ReviewReview
Operation Management
Cycle ChainResourceResource
INPUT OUTCOMEOperating Performance Improvement
EVMEVM 66σσ
BSCBSC
-49-Earned Value Management
Cascading Hybrid PM: KPI (BSC), Budget (COST), Progress (EVM), and Improvement (6Sigma)
Mission statement
Strategic Performance
Goal
Strategic Goal
Strategic Objective
Annual Performance
GoalPerformance
Indicator
Program Measure
Activity
Task (Sub-activity)
BSC
Cost
EVM
KPI
Budget
% $
Progress
6Sig.
Quality
Theme
CTQ
Big Y
Mega Y
-50-Earned Value Management
Budget and Performance Integration With Cascading
Task 3.1.1.1-5b
Activity 3.1.1.1-1
Activity 3.1.1.1-2
Activity 3.1.1.1-3
Activity 3.1.1.1-4
Activity 3.1.1.1-5
Task 3.1.1.1-5a
Task 3.1.1.1-5c
Performance Indicator
3.1.1.1-PI.A
Performance Indicator
3.1.1.1-PI.B
Performance Indicator
3.1.1.1-PI.C
Program Measure
3.1.1.1-PM.A
Program Measure
3.1.1.1-PM.B
Program Measure
3.1.1.1-PM.C
Program Measure
3.1.1.1-PM.D
Strategic Goal 1 Strategic Goal 2 Strategic Goal 3 Strategic Goal 4 Strategic Goal 5
Strategic Objective 3.1
Strategic Objective 3.2
Strategic Perf. Goal
3.1.1
Strategic Perf. Goal
3.1.2
Strategic Perf. Goal
3.2.1
Strategic Perf. Goal
3.2.2
Annual Perf. Goal 3.1.1.1
Annual Perf. Goal 3.1.2.1
Annual Perf. Goal 3.2.1.1
Annual Perf. Goal 3.2.2.1
Mission statement
Source: John Mercer, 2003-51-Earned Value Management
Budget and Performance Integration with Cascade
Performance Indicator
3.1.1.1-PI.C
Program Measure
3.1.1.1-PM.A
Program Measure
3.1.1.1-PM.B
Program Measure
3.1.1.1-PM.C
Program Measure
3.1.1.1-PM.D
Performance Indicators 3 TC –₩76M
Program Measure 2TC –₩34M
Performance Indicator
3.1.1.1-PI.A
Performance Indicator
3.1.1.1-PI.B
Strategic Objective 3.1 ₩208M
Strategic Objective 3.2 ₩256M
SPG 3.1.1 ₩76M
SPG 3.1.2 ₩132M
SPG 3.2.1 ₩168M
SPG 3.2.2 ₩93M
APG 3.1.1.1 ₩76M
APG 3.1.2.1 ₩132M
APG 3.2.1.1 ₩163M
APG 3.2.2.1 ₩93M
Strategic Goal 1 ₩626M
Strategic Goal 2 ₩441M
Strategic Goal 3 ₩472M
Strategic Goal 4 ₩464M
Strategic Goal 5 ₩132M
DepartmrntMission ₩2,135M
Act. 3.1.1.1-1 ₩24M
Act. 3.1.1.1-2 ₩18M
Act. 3.1.1.1-3 ₩11.1M
Act. 3.1.1.1-4 ₩9.02M
Act. 3.1.1.1-5 ₩13.88M
Task 3.1.1.1-5a
Task 3.1.1.1-5b
Task 3.1.1.1-5c
Cost : ₩2.957M
Cost : ₩6.372M
Cost : ₩4.551M
Source: John Mercer, 2003-52-Earned Value Management
Hybrid Model for BPI
Mission
Strategic Performance
Goal
Strategic Goal
Strategic Objective
Annual Performance
GoalPerformance
IndicatorProgram Measure
ActivityTask
(Sub-activity)
EVM, BSC, 6 Sigma Program-Activity-Task PM
PMBD
olla
rs
PMB
PMB
BSC
Cost
EVM
KPI
Budget
% $
Progress
6Sig.
Quality
-53-Earned Value Management
EVM (Earned Value Management)를 통한 예산/성과 관리
상황실의 진도상황을 이용하여 대통령-부-국…등의 조직 단위에서 다양한 측면의 성과 분석현황과 예측에 대한 Reporting이 가능하여야 합니다.
상위 조직에서 하위 조직으로의
성과 현황 및 예측 데이터 정보
-54-Earned Value Management
Project definition and plan integration are key elements of the organizing and planning processes early in the program management process
Customer / UserRequirements
DetailedSchedules
Budgets
Commitments
ProgramControl Mgmt.
System
WorkAuthorization
Task
Contract Start - Up
TechnicalRedirection &Reallocationof Resources
Resource Expenditure
Subcontracts
Inter/IntraCompany
AccomplishmentsPerformanceMeasurements
PerformanceEvaluation &Analysis
Customer andInternalReviews
Task
Weekly / MonthlySchedule /Cost
Analysis
Status Reports- Internal reviews- Cust Reviews
ProblemResolution &Corrective Action
Performance Management SystemCost & Schedule Statusing - ETCs
Technical Assessment
- Schedule Reports- Cost Reports - Quality Data
BASELINESOW RequirementsTech Solution WBS / OBS Schedules BudgetsProgram Management Plan
Baselines
RealizedProgramObjective
- QUALITY PRODUCT / SYSTEM- ON SCHEDULE- WITHIN BUDGET- HIGH CUST SAT
ReplanningWBS RequirementsSchedule Budget
Contract
CostT&Cs
SOWSchedule
Acc
epta
nce
Crit
eria
CO
NTR
AC
T/PR
OG
RA
M
Risk Management- Reviews - Metrics
ContractorCommitments
Blue shading = Organizing and Planning activities
-60-Earned Value Management
-61-Earned Value Management
Baseline Change Request
Baseline Change Request
COMMERCIAL
SENIORMANAGEMENT
CONTROLACCOUNTMANAGER
PROJECTCONTROL
GROUP
HUMANRESOURCES
FINANCE
DetermineBudgetAssignments
Establish WP in ERP
ITP
Switch Projects toAuthorise
STAGE 1 STAGE 2 STAGE 3 STAGE 4 STAGE 5 STAGE 6 STAGE 7 STAGE 8 STAGE 9
Approve HoursBooking
Approve ExpensesBooking
Approve Invoices
Administerbookings to ERP
Apply rates inERP
Import PeriodActual Costs
GenerateResourceAvailability
Analyseperformanceand variances
Perform systemhealth checks
Review CAMperformance
Raise ChangeRequest
ConfigurationControl Board
Initialisation of aProject
Work Scope andDefinition of a
Project
Scheduling andResource
Planning of aProject
Formal WorkAuthorisation of a
Project
RecordingExpenditure for a
Project
Cost Collectionand Resource
Availablitlity for aProject
Schedule andCost Updating of
a Project
Reviewing andReporting Status
of a Project
Baseline Changeand Control
Management of aProject
Contract ChangeCAT 1
Fig 3.4 BAE SYSTEMS SUBMARINES - FARNBOROUGH PROJECT CONTROL PROCESS
8106316 8106320 8106318 8107872 8106319 8106321 8106322 8106326 8106325
PLAN DO REVIEW
Application DesignReview Report
Establish ArtemisProjects
Administer WBS
Prepare Work PackageAuthorisations (SOWGenerator)
ACT
VarianceAnalysis Reports
CAT 3 BaselineMaintenance
Stage 2-4Planning
Compile CAMFolder
(Part 2)
DetermineBudgetAssignments
Assignresponsibility toCAMs
Generate ProjectAuthorisationDocuments andBaseline Pack
Generate authorisedPerformanceManagementBaseline
Approve CABaseline Pack (SignPAD)
Maintain HRrecords (OLAB)
Progress Reviewand Update
Analyseperformanceand variances
ForecastEstimate toComplete
Update riskregister
Consolidateinformation andgenerate reports
Review CAMperformance
Direct change towork scope ifrequired (CAT 2)
Raise ChangeRequest
ConfigurationControl Board
Review ProjectStructures
Request Change toStructures
Configure toolset
Establish ArtemisProjects
Identify ArtemisControl Accountsand Work Packages
Work Description foreach Work Packages- Assumptions- Exclusions- Dependencies
Administer WBS
Develop CA andWP schedules
Create dependenciesbetween projects
Timephase WP budgets(apply resources)
Determine performancemanagement technique
Initiateestablishment ofWP in ERP
Request Creationof Artemis Project
Develop andmaintain RAM
Compile CAMFolder
(Part 1)
Maintain HRrecords (SLAB)
VarianceAnalysis Reports
CAT 3 BaselineMaintenance
Stage 2-4Planning
Compile CAMFolder
(Part 2)
PLAN – STEPS 1-6 EXECUTE - STEPS 7-11
WORKS ORDER
WORKS ORDER
WBSOBSRAM
WBSOBSRAM
IntegratedSchedule
Story Board – With Examples
Budget
Project Status Report
Performance ReportsMeasures
CAM Plans
121216162020
$24$24
22 44 66 88 1010 1212 1414 1616 18184488
TIMETIME2020
CorrectiveAction Log
CorrectiveAction Log
BaselineBaselineSchedule
Performance Performance Measurement Measurement BaselineBaseline
EVM 시스템 구현과 Interface Mapping Program효과적인 EVM구축을 위해서는 다양한 DATA원천(ERP, Legacy 등)에서 원활한 Interface가가능하여야 하며, 분석, 평가 및 예측이 가능해야 합니다.
Monitoring기준정보관리
Module
EVM-Basic System
Auto Processing
계획관리Module
원가관리Module
인적관리Module 제조관리
Module
ReportingModule
Analysis &Evaluation
Module
Evaluation$
Time
BAC
15%Complete
StatisticalEACRange
1.00 PlanGood
Poor
AnalysisIndexCPISPIEACCVSV
EVMS-BPM
Dol
lars
$
PMB
$
$$
Forecasting Cost & Schedule
-62-Earned Value Management
PBB위한 SAS SolutionEVM 시스템 구축을 위한 솔루션 구성도
DataData집계집계
PBI PBI 구성도구성도
Microsoft Project
Cobra
…
공정
회계
재무
인사
ETL
PerformancePerformance--Based Based PlanPlan
…PBB
Data Mart
보고서
보고서
Web PortalWeb Portal
EV분석보고서
분석보고서
성과보고서
.
.
예실예실 분석분석
EVM IndexEVM Index분석분석
ForecastingForecasting분석분석
Contractor
PMS, Legacy Sys.PMS, Legacy Sys.
Project 담당자
심사위원회
발주처
데이터 통합 솔루션 활용을 통한 데이터 추출, 검증, 가공 및 변형
데이터 통합 솔루션
사업계획솔루션 사업계획 솔루션을 통한성과 위주 프로젝트 계획, 예실 분석 및Forecasting
분석 솔루션
분석솔루션활용을 통해프로젝트 별다양한 통계분석 및 보고서 작성
성과관리솔루션
성과관리솔루션 활용을 통한 주요 성과지수 분석 및
관리
-63-Earned Value Management
-64-Earned Value Management
Perceived Need
Technology Software
Technology
Leadership
Cultural Change
Product
Process Management(Progress)
TPMPSM
CMMsEVM
CPMPERT
BalancedScorecard
SixSigma FPA
RiskMgmt
ImplementationLeadership
DecisionLeadership
TechnologyLeadership
User Friendly
Training& Support
Change Mgmt
Value Added
Mgmt Involvement
PM3
Acceptability
Forecast & Feedback
Knowledge Rqmts
Process Disciplines&
Information Infrastructures
MTCA Performance Management Framework
Contents
1. Government Performance Management
2. EVM (Earned Value Management)
3. The Characteristics of BSC, EVM, Six Sigma
4. Budget Allocation through EVM, BSC, and 6Sigma
5. Status of EVM Application at R.O.K
Application
1. Government and Public Side
2. Industry (Construction and Civil Engineering)
3. Defense (Korea Helicopter Project)
4. IT (S/W Development Project)
5. University (Risk Management)
Measurement
ParametricEstimation
ModelE V MPlan+ Revision
PMB
CompareActual vs. Planed + Adaptive
Forecasting
Hybrid Model
-71-Earned Value Management
Software Control & Adaptive Forecasting (QSM)
MeasurementMeasurement
Viable StrategyMake Commitment
Baseline for ComparisonManageCommitment
Long TermCorporate Knowledge BaseAnalyze Performanceon Commitment
Control&
Forecasting
Control&
ForecastingEstimation/
PlanningEstimation/
Planning
Benchmarking/Process
Improvement
Benchmarking/Process
Improvement
Source: QSM, 2005
-72-Earned Value Management
Applying Multiple Measures & SPC Concepts to Software (QSM)
G a n tt C h a r t
2 4 6 8 1 0 1 2 1 4 1 6 1 8 2 0 2 2 2 4 2 6 2 8Ja n'0 2
M a r M a y Ju l Se p N o v Ja n'0 3
M a r M a y Ju l Se p N o v Ja n'0 4
M a r M a y
R e q ts & D e sig n
C o n st ru ct & T e st
Pe rfe ct ive M a in t
Phases
87654321321
C u m E ff S L O C
2 4 6 8 1 0 1 2 1 4 1 6 1 8 2 0 2 2 2 4 2 6 2 8Ja n'0 2
M a r M a y Ju l Se p N o v Ja n'0 3
M a r M a y Ju l Se p N o v Ja n'0 4
M a r M a y
0
1 0 0
2 0 0
3 0 0 SLO
C (thousands)
87654321321
Av g S ta ff L i fe C y c l e
2 4 6 8 1 0 1 2 1 4 1 6 1 8 2 0 2 2 2 4 2 6 2 8Ja n'0 2
M a r M a y Ju l Se p N o v Ja n'0 3
M a r M a y Ju l Se p N o v Ja n'0 4
M a r M a y
0
1 0
2 0
3 0
4 0
ppl
87654321321
D e fe c ts F o u n d C a te g o r y To ta l
2 4 6 8 1 0 1 2 1 4 1 6 1 8 2 0 2 2 2 4 2 6 2 8Ja n'0 2
M a r M a y Ju l Se p N o v Ja n'0 3
M a r M a y Ju l Se p N o v Ja n'0 4
M a r M a y
0
5 0
1 0 0
1 5 0
2 0 0
2 5 0
Defects
87654321321
C u m C o s t L i fe C y c l e
2 4 6 8 1 0 1 2 1 4 1 6 1 8 2 0 2 2 2 4 2 6 2 8Ja n'0 2
M a r M a y Ju l Se p N o v Ja n'0 3
M a r M a y Ju l Se p N o v Ja n'0 4
M a r M a y
0
2 0 0 0
4 0 0 0
6 0 0 0 $ (thousands)
87654321321 D ate 12/31/2002 (12.00 m o s)
C um E ff S LO C (S LO C )A v g S taff L ife C y c le (pp l)D efec ts F ound C ategory Tot. . .C um C os t L ife C y c le ($ )P IM B I
P lan152,658.2
23.4132.7
2,097,435.616.1
2.5
A ctu al118,245.0
26.0219.0
2,202,171.214.5
2.1
D iff-34413.2
2.686.3
104,735.6-1.5-0.4
C u rre n t P la n Actu a ls G re e n C o n t ro l Bo u n d Ye llo w C o n t ro l Bo u n d
Gantt Chart Cum Eff SLOC
Avg Staff Life Cycle Defects Found Category Total
Cum Cost Life Cycle By applying statistical process control concepts to software projects we can assess how much variance is normal and when corrective action is needed.
-73-Earned Value Management Source: QSM, 2005
Project Control Process (QSM)
-74-Earned Value Management
Manual or via API
SEI Core MeasuresSource: QSM, 2005
기능단위사업 단위
Level1 CTQ(Small y)선정
Level2 CTQ(Small y)선정
챔피언/BB/GB 프로젝트 추진(단기 과제)
업무 프로세스표준화
의사결정스피드화
서비스
제조
구매
판매/마케팅
개발
6 σ
경영목표 와 6 시그마 활동 연계
경영 목표
COPQ 감축 (내부 낭비비용) VOC/VOB 대응 (고객, 시장)
원가절감
생산성향상
품질향상
매출증대
Speed향상
고객만족
물류
CoreCTQ (Big
Y)
-77-Earned Value Management
개발/ 제조단계 의 QM 프로세스 사례
부품 전개부품 전개
요구 품질 전개요구 품질 전개
설계 FMEA설계 FMEA
설계 FTA설계 FTA
설계검증 DOE설계검증 DOE
동적 시뮬레이션동적 시뮬레이션
공정능력
요구 품질평가
Date(Rev.)(개정일자)
Part Number/Latest Change Level : Customer Engineering Approval/Date(If Req'd.)
(고객 기술 승인/일자)(요구시)
Part Name/Description Supplier/Plant Approval/Date Customer Quality Appoval/Date(If Req'd.)
(공급자/공장승인/일자) (고객 품질 승인/일자)(요구시)
Supplier/Plant Supplier Code Other Approval/Date(If Req'd.) Other Approval/date(If Req'd)
(공급자/공장) (기타 승인/일자)(요구시) (기타 승인/일자)(요구시)
Process Name/ Machine, Device, Special
Operation Jig,Tools For Mfg. No. Product Process Char.Class Product/Process Evaluation/Measuremen Sample Control Method Reaction Plan
Description (제조를 위한 기계, (번호) (제품) (공정) (특별 특성 Specification/Toleranc technique Size Freq. (관리방법) (대응계획)
(공정명/작업 설명) 장치, 지그, 공구) 분류) (제품/공정사양/공차) (평가/측정 방법) (크기) (주기)
HOUSING + SWTICH SWITCH 작동 원활성 SWITCH작동 양호할 것 육안 100% 연속 CHECK SHEET 재조립/재검사
+ S/W ROD + KNOB
010 + S/T ASS'Y S/T 받침 JIG S/T ASS'Y 조립상태 BOLT 체결력 : TORQUE METER 100% 연속 CHECK SHEET 재조립/재검사
+ BOLT 에어드라이브 및 BOLT체결력 10~24Kgf x cm
020 + B/R HOLDER 압입 지그 B/R HOLDR 조립상태 BOLT 체결력 : TORQUE METER 100% 연속 CHECK SHEET 재조립/재검사
+ BOLT 에어드라이브 10~24Kgf x cm
030 + FAN GUIDE + HOUSING 고정지그 조립상태 / 체결력 BOLT 체결력 :
A/R ASS'Y 에어 드라이브 10~24Kgf x cm
(I/C + PINION + NUT포함) A/R ASS'Y 육안 및 소리 100% 연속 CHECK SHEET 재조립/재검사
+ GEAR COVER + BOLT 회전 및 S/T ASS'Y
와의 간섭 CHECK
040 + CARBON BRUSH 조립상태 LEAD WIRE 조립상태 육안 100% 연속 CHECK SHEET 재조립/재검사
+ LEAD WIRE ASS'Y 파악
+ CONDESSER ASS'Y
050 + CORD ARMOR T/C와 S/W ROD와의
+ CORD ASS'Y 에어드라이브 TAIL COVER 조립상태 간섭CHECK 육안 100% 연속 CHECK SHEET 재조립/재검사
+ TAIL COVER C/B와 T/C와의 간섭
+ CORD CLIP CHECK
060 + GREASE+ 에어드라이브 조립상태 SPINDLE 회전성 육안 100% 연속 CHECK SHEET 재조립/재검사
PACKING HOUSING 받침 CHECK
GRAND ASS'Y JIG BOLT 체결력 :
+ BOLT 10~24Kgf x cm
AGING AGING M/C AGING TIME : 5분 육안 100% 연속 CHECK SHEET 재조립/재검사
불꽃 :6호 이하
030
050
060
040
080
Methods(방법)
Number
Part/Process Characteristics(특성)
(부품/공정 번호)
070
020
010
(담당자/전화번호)
Date(Orig.)(최초작성일자)
2001.10.29
Key Contact/Phone J H YOU 031-491-5451
(업체코드)
(핵심팀)
X Prototype(시작품) □ Pre-launch(양산선행) □ Production(양산)
(부품번호/최신 변경수준)
Control Plan Number(관리계획 번호) : ED-08-01-8100192
(부품명/설명) ASSEMBLE 1 (GWS242)
Core Team 개발팀
CONTROL PLAN
작업표준
검사표준
-78-Earned Value Management
경영목표
VOC 분석
VOB 분석COPQ 분석
챔피언Project
Project 우선순위전략 · 목표 확정
Level1 CTQ(Small Y1)Level2 CTQ(Small Y2).
.
Project 선정
GBProject
세 부전 개
Project 수행
Project 성과 측정
성과 관리
BBProject
평가 • 보상
프로젝트 전개 Process
QuickFix과제 No
Core CTQ (Big Y)
-79-Earned Value Management