Budgeted Cost of Work Scheduled ("BCWS")

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Comprendre le Coût Budgétaire du Travail Programmé (BCWS) dans l'Estimation et le Contrôle des Coûts

Dans le domaine de la gestion de projet, une estimation et un contrôle précis des coûts sont essentiels pour garantir que les projets restent sur la bonne voie et respectent le budget. Une métrique clé utilisée dans ce processus est le **Coût Budgétaire du Travail Programmé (BCWS)**. Cet article approfondira la définition, l'importance et les applications pratiques du BCWS dans l'estimation et le contrôle des coûts.

**Qu'est-ce que le BCWS ?**

Le BCWS représente le **coût total prévu du travail** qui aurait dû être achevé à un moment donné. C'est essentiellement un instantané du budget du projet basé sur le calendrier du projet. Il comprend :

**Budgets pour le travail programmé à réaliser** : Cela inclut toutes les activités qui sont prévues pour être terminées à la date spécifiée, quelle que soit leur situation actuelle (par exemple, terminées, en cours ou non encore commencées).
**Proportion appropriée des budgets pour le Niveau d'Effort (LOE) et l'effort réparti** : Le LOE fait référence aux activités qui ont un budget fixe, quelle que soit la durée réelle passée. L'effort réparti désigne le travail qui est réparti sur plusieurs phases du projet. Le BCWS inclut la partie pertinente de ces budgets pour la période considérée.

**Pourquoi le BCWS est-il important ?**

Le BCWS joue un rôle essentiel dans l'estimation et le contrôle des coûts en fournissant une référence par rapport à laquelle les performances réelles du projet peuvent être mesurées. Il permet de :

**Suivre les progrès** : En comparant le coût réel engagé (ACWP) avec le coût prévu (BCWS), les chefs de projet peuvent évaluer les progrès du projet en termes de valeur livrée par rapport aux dépenses prévues.
**Identifier les problèmes potentiels** : Les écarts entre le BCWS et l'ACWP peuvent mettre en évidence des dépassements de coûts ou des retards de calendrier potentiels, permettant ainsi des actions correctives rapides.
**Prévoir les coûts futurs** : Le BCWS sert de base pour estimer les coûts futurs et élaborer des plans de contingence.
**Améliorer la communication** : Une compréhension claire du BCWS permet une communication efficace entre les équipes de projet, les parties prenantes et la direction concernant l'état financier du projet.

**Applications pratiques du BCWS**

Le BCWS est largement utilisé dans diverses méthodologies de gestion de projet, notamment :

**Gestion de la valeur acquise (EVM)** : L'EVM utilise le BCWS en plus d'autres métriques comme le Coût Budgétaire du Travail Réalisé (BCWP) et le Coût Réel du Travail Réalisé (ACWP) pour fournir une image complète des performances du projet.
**Rapports de contrôle des coûts** : Les données du BCWS sont souvent incluses dans les rapports de contrôle des coûts pour suivre les budgets du projet et identifier les dépassements de coûts potentiels.
**Outils de suivi de projet** : De nombreux logiciels de gestion de projet utilisent les calculs du BCWS pour le suivi et les rapports en temps réel des performances du projet.

**Conclusion**

Comprendre le BCWS est crucial pour une estimation et un contrôle efficaces des coûts. En comparant les coûts prévus aux dépenses réelles, les équipes de projet peuvent identifier de manière proactive les problèmes potentiels, prendre des décisions éclairées et s'assurer que les projets restent dans le budget. La mise en œuvre du BCWS comme métrique clé améliore la visibilité du projet, favorise la responsabilisation et contribue à la réussite globale du projet.

Test Your Knowledge

BCWS Quiz

Instructions: Choose the best answer for each question.

1. What does BCWS stand for?

a) Budgeted Cost of Work Scheduled b) Budgetary Cost of Work Spent c) Budgeted Cost of Work Performed d) Budgetary Control of Work Scheduled

Answer

a) Budgeted Cost of Work Scheduled

2. BCWS represents:

a) The actual cost of work completed. b) The total planned cost of work that should have been completed by a specific point in time. c) The difference between planned cost and actual cost. d) The cost of resources used in a project.

Answer

b) The total planned cost of work that should have been completed by a specific point in time.

3. Which of the following is NOT a benefit of using BCWS?

a) Monitoring project progress. b) Identifying potential cost overruns. c) Forecasting future costs. d) Determining the actual cost of work performed.

Answer

d) Determining the actual cost of work performed.

4. BCWS is a key component of:

a) Project scheduling. b) Risk management. c) Earned Value Management. d) Quality control.

Answer

c) Earned Value Management.

5. When comparing BCWS with the Actual Cost of Work Performed (ACWP), a difference indicates:

a) The project is on schedule and within budget. b) There is a potential cost overrun or schedule delay. c) The project has been completed successfully. d) The project is using more resources than planned.

Answer

b) There is a potential cost overrun or schedule delay.

BCWS Exercise

Scenario:

A project has a total budget of $100,000. The planned schedule indicates that by the end of week 4, 30% of the work should be completed.

Task:

Calculate the BCWS for the end of week 4.

Exercice Correction

BCWS = Total Budget * Percentage of Work Scheduled to be Completed

BCWS = $100,000 * 30%

BCWS = $30,000

Books

Project Management Institute (PMI). (2017). A Guide to the Project Management Body of Knowledge (PMBOK® Guide) – Sixth Edition. PMI.
- This is the definitive guide for project management, including a thorough section on earned value management (EVM) which utilizes BCWS.
Kerzner, H. (2017). Project Management: A Systems Approach to Planning, Scheduling, and Controlling. John Wiley & Sons.
- Covers various aspects of project management, including a detailed explanation of cost estimation and control techniques like BCWS.
Cleland, D. I., & Gareis, R. (2006). Project Management: Strategic Design and Implementation. McGraw-Hill Education.
- Another comprehensive project management textbook that discusses BCWS and its application within earned value management.

Articles

"Earned Value Management: A Practical Guide" by The Project Management Institute
- This article provides a practical overview of EVM, including the role of BCWS. Available on PMI's website.
"Understanding Budgeted Cost of Work Scheduled (BCWS)" by ProjectManager.com
- This article offers a concise and understandable explanation of BCWS and its significance in project cost control.
"Earned Value Management: A Beginner's Guide" by ProjectManagement.com
- A useful introductory article to EVM that clearly defines BCWS and its applications.

Online Resources

ProjectManagement.com's Earned Value Management section
- A collection of articles, resources, and tools related to EVM, including detailed explanations of BCWS.
PMI's Earned Value Management resources
- The PMI website offers various resources, including articles, webinars, and training materials on EVM and its components.
YouTube tutorials on "Earned Value Management" and "BCWS"
- Several YouTube channels offer informative tutorials and demonstrations on understanding and implementing EVM, including the role of BCWS.

Search Tips

Use specific keywords such as "Budgeted Cost of Work Scheduled," "BCWS," "Earned Value Management," and "EVM" to find relevant information.
Combine keywords with specific applications, such as "BCWS in project management," "BCWS calculation," or "BCWS example."
Utilize quotation marks to find exact phrases, such as "Budgeted Cost of Work Scheduled" to ensure accuracy.
Use filters in Google Search to narrow down your results, such as searching for articles published within a specific time frame or from specific sources like PMI or ProjectManagement.com.

Techniques

Chapter 1: Techniques for Calculating Budgeted Cost of Work Scheduled (BCWS)

This chapter delves into the practical techniques for calculating BCWS. It provides a step-by-step guide to understanding the process:

1. Define the Project Scope: Begin by clearly defining the scope of the project, including all planned activities and deliverables. This ensures a comprehensive understanding of what needs to be accomplished.

2. Create a Detailed Schedule: Develop a comprehensive project schedule that breaks down the project into smaller tasks and milestones. The schedule should include realistic durations and dependencies between tasks.

3. Assign Costs to Each Activity: Assign a budget to each activity in the project schedule. These costs should reflect the resources required, including labor, materials, equipment, and overhead.

4. Determine the Schedule Period: Define the specific point in time for which you want to calculate BCWS. This could be a specific date, week, or any other defined period.

5. Calculate BCWS for the Period: Add up the costs of all activities scheduled to be completed by the defined period. This includes activities that are already finished, in progress, and not yet started.

Example:

Imagine a project with the following activities and costs:

| Activity | Duration (Days) | Cost | |---|---|---| | Design | 10 | $10,000 | | Development | 15 | $20,000 | | Testing | 5 | $5,000 | | Deployment | 3 | $3,000 |

If you want to calculate the BCWS for the first 20 days, the calculation would be:

Day 1-10: Design (Cost: $10,000)
Day 11-25: Development (Cost: $20,000)
BCWS for 20 days: $10,000 + $20,000 = $30,000

6. Incorporate Level of Effort and Apportioned Effort: For activities with Level of Effort (LOE) or apportioned effort, calculate the relevant portion of their budget for the defined period and include it in the total BCWS.

7. Document and Track BCWS: Maintain a clear and consistent record of BCWS calculations. This allows for easy tracking of progress and identification of deviations from the planned budget.

By understanding and implementing these techniques, project teams can effectively calculate BCWS and gain valuable insights into their project's financial performance.

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