- budgeting & cost management
- budgeting & cost management
Het proces van plannen van kosten en het beheersen van uitgaven.
Bron: Kennisconsult
The process of estimating the proper cost that should reasonably be expected to
be incurred against a clear baseline, understanding how and why actual costs
occur, and ensuring that the necessary response is taken promptly to ensure
actual costs come under budget.
Typical information needed for cost management
includes:
1. Budgets (including estimating), generally based on work breakdown structure
or [cost] code of accounts;
2. Obtaining and recording commitments/accruals;
3. Measurement of work accomplished and value earned/valuation of work,
including treatment of changes (change control) and claims;
4. Cash flow;
5. Forecast out-turn costs;
6. Variance analysis of the trend in forecast versus previous out-turn cost.
Source: Max Wideman.com
Copyright: Wideman Comparative Glossary
of Common Project Management Terms v3.1 is copyright by R. Max Wideman, March
2002.
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