Advanced Search
MyIDEAS: Login

Controlling von Projektbudgets mit Earned Value Analysen

Contents:

Author Info

  • Kesten, Ralf
Registered author(s):

    Abstract

    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://econstor.eu/bitstream/10419/23365/1/AP_2004_03.pdf
    Download Restriction: no

    Bibliographic Info

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

    as in new window
    Length:
    Date of creation: 2004
    Date of revision:
    Handle: RePEc:zbw:nordwp:200403

    Contact details of provider:
    Postal: Köllner Chaussee 11, 25337 Elmshorn
    Phone: 04121/4090-0
    Fax: 04121/4090-40
    Web page: http://www.nordakademie.de/
    More information through EDIRC

    Related research

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

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:zbw:nordwp:200403. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (ZBW - German National Library of Economics).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.