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Controlling von Projektbudgets mit Earned Value Analysen


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  • Kesten, Ralf
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    Controller bieten dem Management interne Beratung und Unterstützung aus dem Blickwinkel finanzieller Handlungsmotive an (vgl. Kesten 2001, S.30 ff.). Dies trifft auch bei der Planung, Abwicklung und Kontrolle von Projekten zu. Der Beratungsfokus liegt dabei insbesondere auf Fragen zur anvisierten Termin- und Budgeteinhaltung sowie zur Gestaltung von Gegensteuerungsmaßnahmen. Das Verfolgen der Dimensionen "Zeit" und "Kosten" kann allerdings im Einzelfall nicht ausreichen. Bspw. kann zu einem Kontrollzeitpunkt im Projektlebenszyklus festgestellt werden, das die angefallenen Kosten (Ist) den budgetierten Kosten (Plan) entsprechen. Scheinbar besteht kein Handlungsbedarf. Allerdings ist zusätzlich die Frage zu stellen, ob sich hinter den Ist- und den Plankosten identische Projektergebnisse verbergen. Ist jedoch das bislang realisierte erheblich hinter dem geplanten Projektergebnis zurückgeblieben, erscheint der Kostenvergleich in einem ganz anderen Licht: Der Wert des bisherigen Ergebnisses (sog. Earned Value bzw. EV) liegt deutlich unter den dafür angefallenen Kosten. Diesen Value sichtbar zu machen und um informative Projektkennzahlen zu erweitern, ist, neben der Sicherung von Kosten- und Termineinhaltung, Gegenstand von Earned Value Analysen. -- Earned Value Analysis is a special controlling tool to support project management efficiently. It creates management ratios to control and to estimate the project dimensions ?results?, ?cost? and ?time?. Earned value can be described as the actual realised value of a project or as the target costs based on actual results. A comparison of earned value with the actual costs invested in a project shows cost variances. Cost variance can lead to an expected overrun of the budget. A second comparison of earned value with costs according to plan (planned value) signals a schedule variance of project progress: Decision packages of a project may not be finished completely or an overrun of time at completion is to be likely expected.

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    Bibliographic Info

    Paper provided by Nordakademie - Hochschule der Wirtschaft in its series Arbeitspapiere der Nordakademie with number 2004-03.

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    Date of creation: 2004
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    Handle: RePEc:zbw:nordwp:200403

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    Keywords: Projektmanagement; Sollkosten; Hochschätzung Projektlaufzeit; Projektkostenhochschätzung; Projektcontrolling; Project Management; Earned Value; Time Estimate at Completion; Cost Estimate at Completion; Project Controlling;


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